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A. Reimbursable expenditures account budgeted in the General
Fund is limited to reimbursable projects which were not anticipated when the
budget was prepared. An estimate of revenue in an equal amount is also
budgeted in the Reimbursable Revenues Account. Expenditures for such a
reimbursable project shall be charged to the function which will execute the
project, and the appropriation for reimbursable expenditures will be provided by
transfer from the Reimbursable Expenditure Account. Receipts for
reimbursements shall be credited to an appropriate revenue account other than
the Reimbursement Revenues Account. A memorandum credit only will be made
in the Reimbursement Revenues Account. B. A transfer of appropriation shall not be made from the
Reimbursable Expenditure Account if the proposed expenditure is already included
in the budget of an appropriation other than reimbursable expenditures, either
directly or indirectly, or if the reimbursement is already included in estimated
revenues other than reimbursement revenues, either directly or indirectly.
This appropriation shall not be used to increase the budget of a bureau or
function when some item of estimated revenue is over‑realized.
1. A transfer of appropriation shall not be made until it has
been determined by the Commissioner In Charge of the bureau affected or by the
Commissioner of Finance and Administration for other budgets that a deposit
has been made to cover the estimated cost of the project or that payment is
assured.
C. Transfers of appropriation for reimbursable projects may be
made without special ordinance upon written authorization by the Commissioner of
Finance and Administration and the Commissioner In Charge of the bureau
affected. If no bureau is affected, then such transfer may be made upon
written authorization of the commissioner of Finance and Administration.
D. If a reimbursable project is completed during the same year
in which the transfer was made to set up the project and if there is a remaining
balance of the appropriation transferred, the unused appropriation may be
transferred back to the Reimbursable Expenditures Account without special
ordinance on written authorization of the Commissioner of Finance and
Administration.
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