Plaquemines Parish |
Code of Ordinances |
Part I. CHARTER FOR LOCAL SELF-GOVERNMENT FOR PLAQUEMINES PARISH, LOUISIANA |
Article 7. FISCAL MATTERS |
§ 7.04. Amendments to operating budget.
A.
Amendments to the operating budget adopted pursuant to Section 7.02 of this Charter may be proposed by either the president or council and shall be by ordinance in accordance with provisions of this Charter.
B.
Supplemental appropriations may be made only if the president certifies that funds are available for appropriation, in excess of those estimated in the operating budget.
C.
To meet a public emergency as declared by the parish council in accordance with the provisions of this Charter, the council may make emergency appropriations. To the extent that there are no available unappropriated revenues to meet such appropriations, the council may by such emergency ordinance borrow money in sums necessary to meet the emergency. The repayment of such sums shall be a fixed charge upon the revenues of the following fiscal year and shall be included in the operating budget for that year.
D.
If at any time during the fiscal year it appears to the president that the revenues available will be insufficient to meet the amount appropriated, the president shall report to the council without delay, indicating the estimated amount of the deficit, any remedial action taken and recommendations as to any other steps to be taken. In any event, the council shall take such actions as it deems necessary to prevent a deficit.
E.
Subject to the limitations in subsection (F) of this section, the parish council may, by ordinance, reduce any appropriation at any time.
F.
No appropriation for debt service may be reduced or transferred and no appropriation may be reduced below any amount required by law to be appropriated or by more than the amount of the unencumbered balance thereof.
G.
The parish council, by ordinance, may transfer any unencumbered appropriation balance, or any portion thereof, from one department, fund, or agency to another, unless otherwise prohibited by law. Any portion of the earnings or balances of the several funds of the parish or of any district for which the parish council is the governing authority other than sinking funds, reserve funds, or other dedicated funds for bonds or other obligations not yet retired, may be transferred to the general fund of the parish by the parish council, unless otherwise prohibited by law.