Upon written consent of the budget officer, the head of any department may transfer any unencumbered or unexpended appropriation balance or any portion thereof from one expenditure account to another within the department during the budget period; provided, the total of all excess expenditures or encumbrances do not exceed total unused appropriations within the department at the close of the budget period. Upon written consent of the budget officer, the head of any department may permit an excess expenditure of one or more line items, provided the total of all excess expenditures or encumbrances do not exceed total unused appropriations within the department at the close of the budget year. (Ord. 2012-30, 10-2-2012)