1-9-1: EXPENDITURES AND ENCUMBRANCES GENERALLY:
   A.   Conform With Budget: All expenditures by any work area are required to conform with the budget of that work area.
   B.   Sufficient Unencumbered Balance Required: No appropriation may be encumbered and no expenditure may be made against any work area appropriation unless there is a sufficient unencumbered balance in the department's appropriation, except in cases of emergency as provided by this chapter.
   C.   Outstanding Encumbrances: All encumbrances designated as outstanding as of the end of the fiscal year shall be evidenced by a purchase order issued on or before the last day of the fiscal year and approved by the mayor and city council.
   D.   Established Procedures: All purchases or encumbrances of such purchases by the city shall be made or incurred according to the purchasing procedures established by this chapter and applicable state law.
   E.   Excess Prohibited: No expenditures or encumbrances shall be made in excess of the total appropriations for any work area in the budget as adopted or subsequently amended. (Ord. 10-10, 11-18-2010)