§ 6-304. Budget amendments.

(a)

With the exception of budgeted contracts pertaining to the agencies under the jurisdiction of the other standing committees, the finance committee or equivalent committee of the governing body shall approve or disapprove all measures to expend money prior to their consideration by the governing body, provided that upon the committee's failure to report thereon by the second regular meeting of the governing body following a reference to the committee, the governing body may act on such measures without such report.

(b)

(1)

The finance committee or equivalent committee of the governing body shall approve or disapprove measures pertaining to the intradepartmental transfer of appropriations from one line item account to another line item account in the operating funds of the city prior to their consideration by the governing body, provided, however, the governing body shall not transfer to any other department funds that have been set aside for debt service, including sinking fund and interest on bonded indebtedness, general fund restricted reserves, and any other appropriations required by law or for the deficit of the prior year.

(b)

(2)

Notwithstanding anything to the contrary contained in this Charter, upon consideration by the finance committee or equivalent committee, the governing body may approve or disapprove any request to make a transfer of funds from the general fund restricted reserve to a general fund unrestricted reserve or a line item account in the operating funds of the city by the majority vote of the council members then constituting the membership of the Atlanta City Council.

(c)

Intradepartmental transfers of appropriations from one line item account to another line item account in the operating funds, the working capital fund, and the grant funds of the city may be made upon unanimous approval of the chairperson of the finance committee or equivalent committee of the governing body, the head or director of the department affected, the chief financial officer, and the chief operating officer. When the decision to transfer intradepartmental funds is not unanimous, such transfers shall be submitted to the governing body by the chairperson of the finance or equivalent committee of the governing body for approval or disapproval. The chairperson of the finance or equivalent committee of the governing body and the chief financial officer are jointly authorized to transfer appropriation surpluses, as the same may occur, from line accounts in the various departments of the operating funds, the working capital fund, and the grant funds of the city. Copies of any transfers shall be filed with the municipal clerk at the next regular meeting of the governing authority after said transfer of appropriations or appropriation surplus is made. The clerk shall enter such transfers in the minutes of such meeting and announce to the members of the governing body that such transfers have been made. The provisions of this subsection shall apply to the transfer of surplus funds from salary accounts.

(d)

(1)

The finance committee or equivalent committee of the governing body shall approve or disapprove any additional one-time and/or recurring expenses, programs or expenditures proposed after the adoption of the annual budget and not funded during adoption of the annual budget if accompanied by the identification of corresponding new revenue source(s) or expenditure reduction(s) and as necessary, program/expenditure reductions.

(d)

(2)

The finance committee or equivalent committee of the governing body shall approve or disapprove any additional one-time and/or recurring expenses, programs or expenditures approved after the adoption of the annual budget and not funded during adoption of the annual budget if accompanied by the identification and concomitant approval of corresponding new revenue source(s) or expenditure reduction(s) and as necessary, program/expenditure reductions.

(d)

(3)

All reductions or proposals for reductions in one-time or recurring revenue must be accomplished in conjunction with the identification of new alternative one-time or recurring revenue source(s) or expenditure reductions.

(1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 2002-17, § 3, 3-12-02; Ord. No. 2006-24, § 1, 5-18-06; Ord. No. 2008-21(08-O-0351), § 2, 3-25-08; Ord. No. 2009-05(09-O-0099), § 1, 2-10-09; Ord. No. 2009-75(09-O-1922), § 1, 12-15-09)