From the effective date of the budget, the several amounts stated therein as proposed
expenditures shall be and become appropriated to the several objects and purposes
named therein. Except as provided in this chapter, no funds of the city shall be expended
nor shall any obligation for the expenditure of money be incurred, except pursuant
to the annual appropriation ordinance provided in this chapter. At the close of each
fiscal year any unencumbered balance of appropriation shall revert to the fund from
which appropriated and become available for reappropriation for the next fiscal year.
The city council may transfer any unencumbered appropriation balance or portion thereof
from one office, department, or agency to another, at any time. The city manager shall
have authority, with city council approval, to transfer appropriation balances from
one expenditure account to another within a single office, department, or agency of
the city.
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