(a) Generally. No money shall be drawn from the treasury of the city, nor shall any obligation for the expenditure of money by the city be incurred by any officer, board or commission authorized to expend city money, except pursuant to an appropriation and the allotment thereof. All fees received by all city officers or employees in connection with their official duties shall be accounted for and paid into the city treasury.
(b) Allocation of funds. Upon the adoption of the General Fund budget, the head of each office, department, board, commission and other agency shall submit to the City Manager, when required by him or her, a work program which shall show the requested allotments of the appropriation for such office, department, board, commission or other agency for the entire fiscal year by monthly, bimonthly or quarterly periods as the City Manager may direct. The City Manager shall review the requested allotments in the light of the requirements of the office or agency concerned and may revise, alter or change such allotments before approving the same. The aggregate of such allotments shall not exceed the total appropriation available to such offices or agency for the fiscal year. A copy of the allotment as finally approved by Council shall be filed with the City Manager who shall approve all expenditures or obligations for the various offices and agency of the city to be made from the appropriations on the basis of the allotments; provided, that such allotments shall be in conformity with the laws of the state. The allotments may be revised during the fiscal year in the same manner as the original allotment was made. If any time during the fiscal year the City Manager shall ascertain that the available income plus unexpended balances in the General Fund for the year may be less than the total appropriations, he or she shall reconsider the work program and allotments of the several offices and agencies and shall revise them so as to forestall any deficiencies.
(c) Contracts for expenditures. No office, department, board, commission or other agency of the city shall during any fiscal year expend, or contract to expend, any money or incur any liability, or enter into any contract for any purpose in excess of the amounts appropriated or allotted; and no such payment shall be made nor any obligation or liability incurred unless the City Manager shall first certify that unencumbered or unappropriated funds for the designated purpose are available. Any contract, verbal or written, made in violation of this section shall be null and void and if any officer, agent or employee of the city shall knowingly or willfully violate this provision, such action shall be cause for his or her removal from office. Nothing in this section shall prevent the making of contracts or leases providing for the payment of funds at a time beyond the fiscal year in which such contracts are made; provided, that the nature of such transactions conforms to the Constitution of the state, the Charter of the city and the general law of the state.
(d) Transfers of funds. The City Manager shall not at any time authorize the transfer of funds from the appropriation for one office, department, board, commission or other agency to another such office, department, board, commission or other agency. Council by resolution may in the last three months of any fiscal year transfer any unencumbered balance or portion thereof in any General Fund appropriation from one office, department, board, commission or other agency to any other such office, department, board, commission or other agency.
(e) Additional appropriations. An appropriation in addition to those contained in the General Fund appropriation ordinance may be made by Council by the adoption of an ordinance, but only if the City Manager or his or her designate certifies in writing that there is in the General Fund a sum unencumbered or unappropriated sufficient to meet such appropriation.
(f) Lapse of appropriation. Any portion of an annual appropriation remaining unexpended and unencumbered at the close of the fiscal year shall lapse.
(g) Budget certification and filing. A copy of the budget as finally adopted shall be certified by the City Manager and City Clerk and filed in the office of the City Clerk. This copy shall be available at all reasonable times for inspection to the public.