(a) Before the beginning of the fiscal year, the council shall enact an ordinance making appropriations for the ensuing fiscal year. The amounts appropriated to the several offices, departments, boards, commissions and other spending agencies shall not exceed the amounts therefor fixed in the budget adopted by the council. The income of the City as estimated in the budget and as provided for by the tax levy ordinance and other revenue in borrowing ordinances shall be allocated in the amounts and according to the funds specified in the budget for the purpose of meeting the expenditures authorized by the appropriation ordinance. If, at the termination of any fiscal year, the annual appropriation ordinance for the ensuing fiscal year has not been adopted, 90 percent of the amounts appropriated in the last annual appropriation ordinance for purposes relating to the operation and maintenance of the City, shall be deemed to be reappropriated for the same purposes as specified in the last appropriation ordinance.

(b) Appropriations for capital projects from any city fund shall not lapse until the purpose for which the appropriation was made shall have been accomplished or abandoned; provided that any project shall be deemed to have been abandoned if three fiscal years elapse without any expenditure from or encumbrance of the appropriation for such project. (Code 1979, § 2-169; Ord. No. 2001-25, § 1, 6-4-2001)