A. Annual Appropriation Ordinance. On or before the first day of each fiscal year, the City Council shall adopt an Annual Appropriation Ordinance, classified so as to set forth separately the amounts appropriated for each office, department, and division and, within each, the amount appropriated for personnel services. Council may, if it desires, postpone the passage of the Annual Appropriation Ordinance until an amended certificate is received from the Greene County Auditor based on actual balances. In such a case, the Council may pass a temporary appropriation ordinance for meeting the ordinary expenses of the City on or before the first day of each fiscal year, but such temporary appropriation measure shall be replaced with the Annual Appropriation Ordinance no later than the 1st day of April. The total appropriations from each fund shall not exceed the total of the estimated revenue available for expenditure therefrom, as certified by the Greene County Budget Commission, or in case of appeal, by the Greene County Board of Tax Appeals.
B. When Effective. The Annual Appropriation Ordinance shall not become effective until the Greene County Auditor files with the Finance Director a certificate that the total appropriations from each fund, taken together with all other outstanding appropriations, do not exceed the official estimated revenue or amended official estimate of revenue.
C. Supplemental Appropriations. During the fiscal year, the Council may pass any supplemental appropriation measures as it finds necessary, based on the revised tax budget or the official certificate of estimated resources or amendments of the certificate.
D. Amended Appropriations. The Annual Appropriation Ordinance may be amended by Council, by ordinance, provided that no appropriation for any purpose shall be reduced below an amount sufficient to cover all unliquidated and outstanding contracts or obligations certified from or against the appropriation. Such amendments may add to or transfer part or all of the unencumbered appropriation balance from one (1) department or major organizational unit to the appropriation for another department or major organizational unit, or may transfer money in the General Fund to any other fund, or may transfer moneys between funds except where such transfer is prohibited by State law.
E. Reduction of Appropriations. If at any time during the fiscal year it appears probable to the City Manager and the Finance Director that the revenues or fund balances available will be insufficient to finance the expenditures for which appropriations have been authorized, the City Manager or the Finance Director shall report the same to the City Council without delay. The estimated amount of the deficit, any remedial action taken by the City Manager or the Finance Director, and recommendations as to any other steps to be taken shall be indicated. The Council shall then take such further action as it deems necessary to prevent or reduce any deficit and for that purpose it may amend the Annual Appropriation Ordinance to reduce one (1) or more appropriations.
F. Procedure. The Annual Appropriation Ordinance and any supplements or amendments thereto shall be adopted as an emergency ordinance, in accordance with Section 5.04 of this Charter. Such emergency ordinance may contain more than one (1) subject, as provided in Section 5.02 B. of this Charter. Notwithstanding the requirements of Section 5.02 A., any emergency ordinance supplementing or amending the Annual Appropriation Ordinance need not set out the Annual Appropriation Ordinance in full but shall show what funds and/or line items are being amended. Such emergency ordinance shall be effective upon its adoption by the affirmative vote of at least four (4) members of Council.
G. Authority and Duty of Finance Director.
(1) The Finance Director may adjust appropriations within any Fund or Department in the Annual Appropriation Ordinance so long as such adjustments do not exceed the total appropriations authorized within any Fund or Department and such adjustment is not in violation of this Charter, City ordinance or State law.
(2) The Finance Director may establish any additional fund required under State law to ensure proper accounting. Any optional or special fund shall only be established upon the approval of the City Council, by resolution.
(3) The Finance Director shall maintain an updated Annual Appropriation Ordinance, showing all supplements and amendments thereto made by Council in one document, which shall be available to the public upon request.