(A) (1) During the fiscal year, the Mayor is authorized to transfer funds or change expenditure authority within and among line-item authority, as established by the annual appropriation resolution and other approved appropriations for operating purposes, if the transfer or change does not result in the increase or decrease in that line-item expenditure authority in excess of the cumulative amount of $100,000 or 5% of the line-item authority, whichever is lower.
(2) LINE-ITEM AUTHORITY refers to the line in the budget appropriation resolution approved by the Council. The lines of the budget appropriation resolution shall include the title and cost of each program of the city's operating budget. The transfer of funds or change in expenditure authority “among” line-item authority refers to such transfers or changes between lines in the budget appropriation resolution which contain dollar amounts. The transfer of funds or change in expenditure authority “within” line-item authority shall be defined as transfers or changes between budget activities within programs in instances where the budget of an activity is $500,000 or more. A decrease in line-item expenditure authority means preventing resources appropriated by Council to a budget program or allocated to an activity as specified above from being spent. RESERVED APPROPRIATIONS, and other similar techniques, are reductions in expenditure authority.
(3) No actions are authorized which would result in exceeding the total expenditures authorized in the operating budget for the city government as a whole. Actions taken by the Mayor under this division (A) shall be reported in detail to the City Council within ten days of the approval of transfer or change by the Mayor or his designated representative.
(B) The transfer of funds or changes in expenditure authority in the operation budget, other than those authorized by division (A) of this section, may be made only by amendment of the budget by the City Council under § 2-11-15. No new program not already authorized in the budget shall be implemented by actions authorized under division (A) of this section, nor shall any existing program authorized in the budget be terminated by such actions.
(C) The Mayor shall provide a written report on all reorganization plans with an annual budgetary impact in excess of a cumulative amount of $100,000 or 5% of the line-item authority, whichever is lower. The report shall provide justification for the reorganization which contains its rationale, financial and service benefits, the method for determining these benefits, a work plan for the newly reorganized unit, and an organization chart of the affected department or departments showing the results of the proposed reorganization. The Mayor also shall specify the affected positions and appropriations. Such report shall be provided prior to any necessary approval by Council.
('74 Code, § 1-8-12) (Ord. 64-1974; Am. Ord. 19-1991; Am. Ord. 3-1992; Am. Ord. 6-1992; Am. Ord. 35-1994; Am. Ord. 40-1995)