§ 21.12-1206. Amendments of Budget During the Fiscal Year.

 A. If, during the fiscal year, there is evidence of a need for supplemental appropriations and there are or will be available revenues in excess of those appropriated in the budgets, the Board may, by ordinance, make such supplemental appropriations for the fiscal year in an amount not to exceed such excess.

 B. To meet a public emergency declared by the Board, affecting life, health, property or the public peace or welfare, the Board may, during the year, by ordinance, make emergency appropriations. To the extent that there are not available unencumbered or unappropriated revenues to meet such emergency appropriations, the Board may, by ordinance, authorize the issuance of emergency notes, which may be renewed from time to time, but such notes or renewals thereof shall be repaid not later than the last day of the fiscal year next succeeding that in which the emergency appropriation was made.

 C. If, at any time during the fiscal year, it appears probable that the revenues available will be insufficient to meet the amounts appropriated, the Board shall take such action as is necessary to prevent any deficit, and for that purpose it shall, if at all possible, by resolution reduce or eliminate one or more appropriations.

 D. At any time during the fiscal year the Board may, by administrative directive, transfer part or all of any unencumbered balance appropriated within an office, department, major operating unit, board or citizens’ group, and the Board may, at any time during the fiscal year, by ordinance, transfer part or all of any unencumbered balance appropriated from one office, department, major operating unit, board or citizens’ group to another.

 E. No appropriation for existing debt service may be reduced or transferred except to the extent to which refinancing has eliminated or reduced the debt requirement.

 F. The ordinances enacted under §  21.12-1206B and D shall be subject to the procedural requirements applicable to emergency ordinances pursuant to §  21.5-505.

 G. All unexpended or unencumbered appropriations shall lapse at the end of a fiscal year to the extent that they have not been expended or encumbered.

   Commentary: : The Charter provision makes possible the transfer during the course of a year within a department by administrative directive and, although requiring an ordinance for transfer between departments, it adopts the emergency ordinance procedure which eliminates the requirement of prior advertising otherwise applicable with respect to emergency appropriations or transfers. With regard to supplemental appropriations, preadvertising and an opportunity for the public to speak to the issue is required pursuant to Article V but the formal public hearing required in connection with the adoption of the budget is not required.