Heads of city departments and boards may, with prior approval of the budget officer and the city administrator, initiate transfers of funds between line items within departments and may delete, add or change line items within departments. Nothing herein shall prohibit any commissioner to initiate transfers of funds between line items within his or her department and may delete, add or change line items within his or her department. All other revisions by transfer, deletion or adding or changing budgeted items require approval by the city council by a two-thirds (2/3) vote. However, under no circumstances shall a revision be made to the budget which increases the budget in the event funds are not available to effectuate the purpose of the revision. Nothing in this section shall prohibit revision in the event funds are available from any source including, but not limited to, loan proceeds, grant funding, anticipated tax receipts or projected sales tax revenue. (Ord. 2376, 10-24-2011)