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Unused and unencumbered appropriations or unencumbered balances existing at the close of any fiscal year in revenue or expense appropriations of the City and County for any such fiscal year, including such balances in revenue and expense appropriations provided under the provisions of Section 16.106 of the Charter for libraries, parks and squares, playgrounds and civil services in any such fiscal year, but exclusive of revenue or money required by law to be held in school, bond, bond interest, bond redemption, pension, trust, utility or other specific funds, or to be devoted exclusively to specified purposes other than annual appropriations, and together with revenues collected or accruing from any source during any such fiscal year, in excess of the estimated revenue from such source as shown by the annual budget and the appropriation ordinance for such fiscal year, shall be held as surplus.
Such surplus shall be taken in to account as revenue of the ensuing fiscal year; provided, however, that any such surplus created or existing in any fiscal year may be appropriated by the Board of Supervisors by means of an ordinance designated as a supplemental appropriation ordinance, in the same manner and subject to the same conditions, except time, as provided in the Charter for the submission and approval of the annual budget and the appropriation ordinance.
No ordinance or resolution for the expenditure of money, except the annual appropriation ordinance, shall be passed by the Board of Supervisors unless the Controller first certifies to such Board that there is a sufficient unencumbered balance in a fund that may legally be used for such proposed expenditure, and that, in the judgment of the Controller, revenues as anticipated in the appropriation ordinance for such fiscal year and properly applicable to meet such proposed expenditure will be available in the treasury in sufficient amount to meet the same as it becomes due.
(Added by Ord. 277-96, App. 7/3/96; amended by Ord. 166-13, File No. 130541, App. 8/2/2013, Eff. 9/1/2013)
An emergency reserve fund is hereby created, for the purposes of meeting any emergency as defined in Sections 2.107 or 3.100 of the Charter. Appropriations from such emergency reserve fund shall be made only on the recommendation of the department head concerned and the recommendation of the Mayor to the Board of Supervisors that such appropriation be made, and the vote of ¾ of the Board of Supervisors.
The balance in said emergency reserve fund at the end of any fiscal year shall be maintained and carried forward in said fund.
(Added by Ord. 277-96, App. 7/3/96; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
The number and rates of compensation for all positions continued or created by the Supervisors in adopting each annual budget, and each annual or supplemental appropriation ordinance, shall be established and enumerated in an ordinance continuing and creating positions in City and County departments and offices, and providing the rates of compensation therefor, which ordinance shall be passed or amended at the same time as the annual or supplemental appropriation ordinance is passed. The number of positions enumerated therein shall be segregated by classes according to the civil service classification of employment and the positions in any department or office under any such class shall not be listed individually or subdivided, except where necessary to show varying rates of pay for employments included in any such class. Rates of compensation enumerated shall be those established by salary standardization schedules or by collective bargaining, and shall not be listed for individuals or individual positions, except where the compensation of incumbents is higher than the rate fixed by salary standardization or collective bargaining, which compensation shall not be reduced so long as the incumbents legally hold such positions. Notwithstanding the provisions of Charter Section 2.105 with respect to amendment of sections of ordinances, any change in the number of positions allowed for any department or office, and seniority or other compensation increases authorized as provided elsewhere in the Charter for officers or employees, may be covered by amendment of the appropriate item or items of the ordinance herein referred to. The said ordinance shall constitute the legal basis for check by the Civil Service Commission or the Controller as to the legality of the creation of any position in the City and County service and the rate of compensation fixed therefor.
The Controller and the Director of Human Resources may make such administrative adjustments in the salary provisions of the annual salary ordinance as are necessary to conform to the salary provisions of any collective bargaining agreements approved by the Board of Supervisors subsequent to the adoption of the annual budget.
(Added by Ord. 439-96, App. 11/8/96)
The several items of expenditure appropriated in each annual appropriation ordinance, being based on estimated receipts, income or revenues which may not be fully realized, it shall be incumbent upon the Controller to establish a schedule of allotments, as he or she may determine, under which the sums appropriated to the several departments shall be expended. The Controller shall revise such revenue estimates periodically. If such revised estimates indicate a shortage the Controller shall hold in reserve an equivalent amount of the corresponding expenditure appropriations set forth in any said annual appropriation ordinance until the collection of the amount as originally estimated is assured; and, in all cases where it is provided by the Charter that a specified or minimum tax shall be levied for any department, the amount of the appropriation in any annual appropriation ordinance derived from taxes shall not exceed the amount actually produced by the levy made for said department. The Controller in issuing warrants or checks or in certifying contracts or purchase orders or other encumbrances, pursuant to Section 10.06 of this Code, shall consider only the allotted portions of appropriation items to be available for encumbrance or expenditure and shall not approve the incurring of liability under any allotment in excess of the amount of such allotment. In case of emergency or unusual circumstance which could not be anticipated at the time of apportionment, an additional allotment for a period may be made on the recommendations of the department head and that of the Mayor, board or commission and the approval of the Controller. After the allotment schedule has been established or fixed, as heretofore provided, it shall be unlawful for any department or officer to expend or cause to be expended a sum greater than the amount set forth for the particular activity in the said allotment schedule so established unless an additional allotment is made, as herein provided.
(Added by Ord. 439-96, App. 11/8/96)
Accounts shall be kept by the Controller showing the amount of each class or item of revenue as estimated and appropriated in the annual appropriation ordinance, and the amount collected. Accounts shall also be kept by the Controller of each expense appropriation item authorized by the Board of Supervisors.
Each such revenue and expense account shall show in detail the amount of the appropriation or appropriations made therefor by the Supervisors, the amount drawn thereon, the amount of encumbrance for purchase orders, contracts or other obligations theretofore certified by the Controller as against it, and the unencumbered balance to the credit thereof. This balance shall be the "unencumbered balance" as this term is used in the Charter and the Administrative Code.
No obligation involving the expenditure of money shall be incurred or authorized by any officer, employee, board or Commission of the City and County unless the Controller first certifies that there is a valid appropriation from which the expenditure may be made, and that sufficient unencumbered funds are available in the treasury to the credit of such appropriation to pay the amount of such expenditure when it becomes due and payable.
Each sum so recorded shall be an encumbrance for the purpose certified until such obligation is fulfilled, canceled or discharged, or until the ordinance or resolution is repealed by the Board of Supervisors.
(Added by Ord. 439-96, App. 11/8/96)
No money shall be drawn from the treasury of the City and County, nor shall any obligation for the expenditure of any money be incurred except in pursuance of appropriations or transfers made as provided in the Charter and the Administrative Code.
All warrants or checks shall be drawn by the Controller, in payment of claims, prepared and signed by the responsible official, for services, supplies and other obligations against the City and County, supported by proper invoices, bills and other necessary data.
The Controller shall audit such claims. If he or she finds the same to be correct and proper in all particulars, and clearly within the purposes for which the appropriation item to which it is charged was made, and that there is an adequate balance in such appropriation item to meet the payment, he or she shall draw and approve the warrant therefor.
If all or any portion of the claim is not correct, or if all proceedings required incidental to such payment have not been followed, the Controller may approve such part of such claim as he or she shall find correct and draw the warrant therefor, or he or she may return the claim to the department concerned with his or her disapproval.
Prior to his or her drawing any warrant or check therefor, the Controller may, in addition to any other inspection required by any other official, make such investigation and inspection as he or she deems necessary as to the quality, quantity and condition of services, material, supplies or equipment received by any officer or department for which payment is to be made by such warrant or check. If, in his or her opinion, any claim is not legal, he or she shall withhold approval of the same and immediately return such claim, together with a statement of his or her action thereon and reason therefor, to the responsible official, or transmit the same to the Mayor for instructions. No warrant or check shall be drawn in payment of a claim against a fund in which there is an insufficient unencumbered balance for the payment thereof. Such claims, if legal, shall be registered by the Controller in the order of receipt by him or her, and shall be paid in such order as moneys to cover the same become available in the proper fund.
(Added by Ord. 439-96, App. 11/8/96)
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