1) Prior to the presentation of the final audit report in any given fiscal year, council shall not approve any budget amendment which reduces the budgeted fund balance in the current fiscal year unless the following conditions are met:
a. A certification is given by the chief administrative officer that an emergency exists. The certification shall set out the reason(s) an emergency situation exists;
b. The budget amendment request involves personnel actions which do not affect the fund balance; or
c. The budget amendment request involves a reappropriation of funds.
2) Any budget amendment request which does not meet the criteria set out above and which will result in a reduction of the budgeted fund balance shall be presented to the council with additional justification for the request.
(Res. No. 599-2023, § 2, 11-2-23)