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Section 106. Expense budget administration.
   a.   Except as otherwise provided by law, no unit of appropriation shall be available for expenditure by any city agency until schedules fixing positions and salaries and setting forth other expenses within the units of appropriation are established pursuant to the adopted budget, the administration of which is subject to the provisions of this chapter, the civil service law, and other applicable law.
   b.   The mayor shall establish and may modify for each agency (1) quarterly spending allotments for each unit of appropriation and (2) aggregate position and salary limits for each unit of appropriation, which shall be made available for public review upon adequate notice. No agency shall expend any sum in excess of such quarterly spending allotments, or exceed aggregate position and salary limits. The mayor may set aside specified sums as necessary reserves which shall not be included in the quarterly spending allotments until released by the mayor. Each agency shall administer all monies appropriated or available for programs and purposes of the agency in accordance with quarterly allotment plans proposed by the agency and approved or modified by the mayor. Each such plan shall set forth by units of appropriation for the quarter of the fiscal year during which it is to remain in effect: (1) rates of expenditures for personal services and other than personal services; (2) ceilings on the total number of uniformed, civilian and pedagogical employees; and (3) the total amount of funds to be spent or committed by the agency during such quarter.
   c.   The mayor shall keep informed, during the course of each fiscal year, of the progress of expenditures and the receipt of revenues, and it shall be the duty of all agencies, when requested by the mayor, to supply all information needed for this purpose.
   d.   The mayor may assume direct responsibility for the administration of the schedule required to be filed by the agency head pursuant to subsection a of this section when in the mayor's judgment the fiscal condition of the city so requires or when an agency (1) is expending funds in excess of the quarterly spending allotments or (2) is otherwise not complying with spending allotments or aggregate position and salary limits or (3) is not maintaining adequate accounts pursuant to requirements of this charter.
   e.   Whenever the mayor determines, pursuant to the provisions of this charter or other relevant statutes, that the full amount of any appropriation should not be available for expenditure during the fiscal year, the mayor shall notify the council of such determination and the implications and consequences of those impoundments for service levels and programmatic goals affected. The mayor shall respond in writing to a request by the council for an explanation of why an appropriation should not be expended.
   f.   1.   Within thirty days of the adoption of the executive expense budget, the head of each agency responsible for one or more of the services listed in paragraph four of this subdivision shall submit to each borough president, a plan for the allocation within the borough of the personnel and resources appropriated for each such service in the borough.
      2.   Within thirty days of receiving such a plan, the borough president may propose a reallocation of the personnel and resources within the borough. Such proposed reallocations shall be implemented by the agency, unless the head of the agency objects, in writing, to the borough president. If such an objection is submitted, the borough president may submit a revised reallocation proposal to the agency head which shall be implemented by the agency head provided that no such modification may increase or decrease the personnel or resources allocated to any community district for such service by more than five percent.
      3.   If, during the course of the fiscal year, however, a material reallocation of personnel or resources within a borough is anticipated by an agency head to be necessary for any of the services listed in subdivision four, the agency head shall consult with the borough president prior to the implementation of any such reallocation.
      4.   The services covered by this subdivision shall include the following services and any additional services identified for this purpose by the mayor: local parks services, street cleaning and refuse collection, housing code enforcement, highway and street maintenance and repair sewer maintenance and repair, and the maintenance of public buildings by the department of citywide administrative services.
Editor's note: For related unconsolidated provisions, see Administrative Code Appendix A at L.L. 1996/059.