The appropriations made by the budget for debt service capital outlay and other fixed charges shall become available for expenditure upon the filing of the certified copy of the adopted budget with the Director of Finance.
Appropriations for current operation of the organizational units of the City shall become available for encumbrance when a purchase order is signed by the City Manager, with certification by the Director of Finance, based upon current appropriations for the budget year for each agency. Any unallocated balance of any appropriation item shall lapse at the end of the budget year. If at any time during the budget year the City Manager shall determine that the available income for the year will not be at least equal to the appropriations, the City Manager shall reconsider all work programs and allotments and recommend to Council that they be revised to prevent expenditures in excess of income. Council may, after public hearing, held pursuant to a single publication of a notice thereof, revise such items. If revenues exceed estimates the budget may be revised by Council to include additional work programs, whose cost will not exceed available funds.