(A)   Surplus shall include revenue receipts made available by the lapsing of unencumbered appropriation balances at the beginning of the budget year; receipts from unanticipated miscellaneous revenues of the preceding fiscal year; receipts from anticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget; and receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.
(Special Acts, Ch. 57-1754, § 100) ('58 Code, § 2.87)
   (B)   At the end of each fiscal year, all unexpended appropriations shall revert to surplus. However, funds previously approved by the City Commission and appropriated for a construction, remodeling, or refurbishing project that will increase the value of an asset classified as land, buildings, or other improvements, and funds encumbered as of the end of the current fiscal year by a legal obligation such as a formal contract, purchase order, or tuition refund program authorization, shall continue and be considered a reappropriation in the ensuing fiscal year.
(Amend. of 2-16-71; Ord. No. 73-10, passed 1-3-73)
('58 Code, § 2.98) (Ref. of 3-9-76; Ref. of 3-11-80, Amend. Nos. 5, 10)
Editor's note:
   Section 36.016 is composed of provisions previously set out as sections 100, 104, and 243 of the Charter.