(a) In general.
Following the passage of the Ordinance of Estimates and the enactment of the revenue measures
necessary to achieve a balance between expected revenues and anticipated expenditures for the
next fiscal year, the sums contained in the Ordinance of Estimates shall, after the beginning of
the fiscal year to which it is applicable, be and become appropriated for the purposes therein
No appropriation provided for in the Ordinance of Estimates shall be used for any purpose other
than that named in that ordinance, except:
(1)the Board of Estimates may increase the amount for a particular program, purpose,
activity, or project or introduce an amount for a new program, purpose, activity or project
by transferring thereto amounts already appropriated to that agency; and
(2)upon the recommendation of the Board of Estimates, the City Council by ordinance may
authorize the transfer of an appropriation contained in the Ordinance of Estimates from
one municipal agency to another municipal agency;
provided, however, that new or different amounts for capital projects from those stated in the
capital budget portion of the Ordinance of Estimates shall not be authorized unless the Board of
Estimates has received and considered the reports and recommendations thereon of the Planning
Commission and the Director of Finance.
(b) Expenditure schedule.
Upon the authorization of the Board of Estimates and under procedures established by the Board,
the Director of Finance shall establish an expenditure schedule, applicable to any or all municipal
agencies whenever, in the opinion of the Board, financial conditions warrant such budgetary
(c) Carry-overs; lapses.
(1)Appropriations contained in the Ordinance of Estimates for a particular program, purpose,
activity, or project may, upon the recommendation of the head of the municipal agency
concerned and the Director of Finance, and with the approval of the Board of Estimates, be
carried over to fiscal years subsequent to the one for which the appropriation is initially made
if necessary to accomplish that program, purpose, activity, or project.
(2)Funds encumbered for contracts, projects or other actual commitments and funds dedicated
by any act of Congress or by State law or by the terms of any private grant to some specific
purpose shall be carried over to the next fiscal year.
(3)All appropriations not so carried over shall lapse at the end of the fiscal year from which
made, except as provided in paragraph (4) of this subsection.
(4)Any balance remaining in the fund of the water, sanitary wastewater, or stormwater utility
(under Section 18 of this article) at the end of the fiscal year shall remain to the credit of that
utility and an estimate of that balance shall be included in that utility’s budget for the next
year as an estimated receipt.
(1)In case of any surplus arising in any fiscal year by reason of an excess of revenue over the
expenditures (including any appropriation carried over) for that year, the surplus shall
become a part of the general revenue of the City and shall be available for the general
expenditures of the City for the next fiscal year, in accordance with the Ordinance of
Estimates for that year. An estimate of the surplus shall be made by the Board of Estimates
and included in expected revenues for the next year.
(2)However, any surplus or retained earnings of the water, sanitary wastewater, or stormwater
utility fund (under § 18 of this article) at the end of the fiscal year shall remain to the credit of
that utility and the estimate of that balance shall be included in that utility’s budget for the
next year as an estimated receipt.
(Res. 10-019, ratified Nov. 2, 2010; Res. 12-004, ratified Nov. 6, 2012.)