A city budget finally adopted for the following fiscal year becomes effective July 1 and constitutes the city appropriation for each program and purpose specified therein until amended as provided by this section.
(Iowa Code § 384.18)
(A) Program increase. Any increase in the amount appropriated to a program must be prepared, adopted and subject to protest in the same manner as the original budget.
(I.A.C. § 545-2.2(384, 388))
(B) Program transfer. Any transfer of appropriation from one program to another must be prepared, adopted and subject to protest in the same manner as the original budget.
(I.A.C. § 545-2.3(384, 388))
(C) Activity transfer. Any transfer of appropriation from one activity to another activity within a program must be approved by resolution of the Council.
(I.A.C. § 545-2.4(384, 388))
(D) Administrative transfers. The Finance Director shall have the authority to adjust, by transfer or otherwise, the appropriations allocated within a specific activity without prior Council approval.
(I.A.C. § 545-2.4(384, 388))
(1999 Code, § 7.05)