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(a) Supplemental appropriations. If during the fiscal year the mayor certifies after consultation with and verification by the finance officer that there are available for appropriation revenues in excess of those estimated in the budget, the board of mayor and aldermen may make supplemental appropriations for the year up to the amount of such excess, after observing the budget procedures set forth in Section 6.04 of this charter.
(b) Reduction of appropriations. If at any time during the fiscal year it appears probable to the mayor after consultation with and verifica-tion by the finance officer that the revenues or fund balances available will be insufficient to finance the expenditures for which appropria-tions have been authorized, the mayor shall report to the board of mayor and aldermen without delay, indicating the estimated amount of the deficit, any remedial action taken by the mayor and recommendations as to any other steps to be taken. The board of mayor and aldermen shall then take such further action as it deems necessary to prevent or reduce any deficit and for that purpose it may reduce one or more appropriations.
(c) Transfer of appropriations. At any time during the fiscal year the board of mayor and aldermen may by resolution transfer part or all of the unencumbered appropriation balance from one department or major organizational unit to the appropriation for other departments or major organizational units after consultation with and verification by the finance officer of the accounts and balances involved and the fact that such funds are unencumbered. The mayor may authorize a department head to transfer part or all of any unencumbered appropriation balances among programs within a department or organizational unit and shall report such transfers to the board in writing prior to its next meeting. This provision shall not apply to intra-departmental transfers in the school district budget.
(d) Limitation; effective date. No appropriation for debt service may be reduced or transferred, and no appropriation may be reduced below any amount required by law to be appropriated or by more than the amount of the unencumbered balance thereof. The emergency appropriations and reduction or transfer of appropriations authorized by this section may be made effective immediately upon adoption.