Amendments to the Original Appropriations Ordinance


Information Product

Title:Amendments to the Original Appropriations Ordinance
Summary:MTAS was asked about the budget and appropriations process, specifically,
whether the city recorder may expend more money than what has been
appropriated in the budget without City Commission approval.
Original Author:Shechter, Leslie
Co-Author:
Product Create Date:05/18/93
Subject:Budgets; Budgets--Municipal; Budgets--Preparation
Type:Legal Opinion
Legal Opinion:

Reference Documents:

Text of Document: May 18,1993

You have asked about the budget and appropriations process, specifically, whether the city recorder may expend more money than what has been appropriated in the budget without City Commission approval. In my opinion, no expenditure may exceed what has been appropriated in the budget ordinance without certification by the city manager that sufficient funds are available to cover those expenditures. Such certification should be made to the Commission and reflected in an amendment to the budget.

Tennessee Code Annotated, §6-22-124 requires cities, such as yours, which operate under the general law Manager-Commission Charter, to adopt an appropriation ordinance. Subparagraph (c) of that section provides:

Amendments may be made to the original appropriations ordinance at any time during a current fiscal year; provided, however, that, except for emergency expenditures under § 6-22-129, increased appropriations may be made only after the city manager has certified in writing that sufficient unappropriated revenue will be available.

I am sure the intent of this part of your municipal charter is to prevent the expenditure of moneys that are not properly budgeted or exceed approved appropriations. If the city manager has not certified that there are sufficient revenues to cover checks being written, that exceed what has been appropriated in the budget ordinance, the city is in violation of its charter.
Sincerely,

Leslie Shechter
Legal Consultant

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