The legal level of budgetary control shall be defined as follows:
   A.   City Funds: The expenditure budget for city funds (excluding public trust authorities) shall constitute legal appropriations or spending limits in accordance with applicable state law. The legal level of control (level at which charges to appropriations may not legally exceed appropriations) is the department level within a fund.
   B.   Public Trust Authorities: The expenditure budget for public trust authorities shall constitute a financial plan and shall not be considered legal appropriations. Charges to these expenditure accounts will be monitored for financial planning purposes, not for legal compliance purposes. (Ord. 896, 11-8-2004)