(a) Definitions.
(1) "Appropriation item", for the purpose of this article, means the functional categories used in the Pennsylvania Department of Community Affairs Chart of Accounts for expenditures.
(2) "Department", for the purpose of this article, means the Mayor's Office, Council, Treasurer's Office, Controller's Office, Solicitor's Office, Business Administration, Economic and Community Development, Public Works, Police Department and Fire Department.
(3) "Fund", for the purpose of this article, means fund as used in the annual City budget document approved by Council.
(b) Appropriations. No moneys shall be paid out of the City treasury except upon appropriation previously made by Council and upon warrant pursuant thereto which warrant shall explicitly state the purpose for which the money is to be drawn. No work shall be hired to be done, no materials purchased, no contracts made and no order issued for the payment of any moneys in any amount which will cause the sums appropriated to specific purposes to be exceeded.
All expenditures shall be charged to the appropriate standard account, as determined by the Business Administrator. The appropriate standard account shall be adequately funded to cover each expenditure from the appropriate standard account.
In order to ensure that proper accounting practices are followed and adequate financing is available for each expenditure, the Business Administrator shall have the power to authorize the transfer of unexpended funds between accounts except in the following instances which shall require an affirmative vote of four members of Council:
(1) Transfer of more than five percent (5%) of an appropriation item within that fund.
(2) Transfer of more than five percent (5%) of a department’s appropriated budget in that fund.
All transfers shall be cumulative in nature.
(Ord. 26-1990 § 1. Passed 12-18-90.)