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I . Amendment -. An amendment involves increasing the total expenditures of the <br />funds over the original adopted budget or changes to the total approved FTE <br />count. The budget is amended through a submission made by a Department <br />Director to the City ManagerThe Department Director prepares a budget <br />amendment detailing the reason, line items and amounts to be effected which <br />is approved by the City Finance Department after verification of available <br />dollars. The amendment is given to the City Manager or his designee for <br />review foroverall appropriate objectives and purposes. The amendment <br />request is submitted to the City Council for formal adoption by ordinance. <br />2. Adjustment -An adjustment involves moving expenses between line items, <br />departments or funds, but does not increase total expenditures over the <br />adopted budget. The budget is adjusted through a submission made by the <br />Department Director. If the budget adjustment requires a transfer between <br />funds, or involves the use of contingent appropriations, the adjustment is <br />submitted to City Council for approval by a motion. If the budget adjustment <br />requires a transfer between departments, it must be approved by the City <br />Manager or his designee. All other adjustments may be approved by the City <br />Finance Director. <br />B. Encumbrance Accounting S. te — An encumbrance accounting system will be <br />used to alert Department Directors when their maximum budget limits have been <br />reached. Encumbrances are expenditure estimates and will reduce budgeted <br />appropriations in the same manner as an actual expenditure. Once the actual <br />expenditure amount is paid or the encumbrance lapses, the encumbrance will be <br />deleted. Department Directors should use the encumbrance accounting system for <br />all purchases. <br />C. Personnel Savings — No recognized or significant personnel savings in any <br />Department will be spent by the Department Director without the prior <br />authorization of the City Manager. This control is used to realize personnel <br />savings each year that will be recognized in the adopted budget as a reduction in <br />the current fiscal year's personnel appropriations. <br />D. Capital Outlay -Any previously budgeted capital outlay funds not expended at year <br />end may be moved to a cash funded Capital Improvements Projects account for <br />expenditure in a subsequent fiscal year. <br />E. Impact Fees Reserves -Funds may be used to support projects identified in the <br />impact fee study, as adopted by City Council, for new growth projects. <br />Authorization for use of impact fee funds will be provided by the City Manager or <br />his designee. <br />F. Purchasing — All Department Directors will ensure their respective departments <br />comply with the City's Purchasing Manual when purchasing goods or services. <br />G. Prompt Payment — All invoices approved for payment will be paid by the City <br />Finance Department within thirty (30) calendar days of receipt in accordance with <br />