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authority for the various offices, agencies, and departments to expend subject to controls established by the City <br /> Charter. At any meeting after the adoption of the budget, the City Council may amend or supplement the budget <br /> by affirmative vote of at least two-thirds of the members so as to authorize the transfer of unused balances <br /> appropriated for one purpose to another purpose, or to appropriate available revenue not included in the budget. <br /> Where appropriations are made to offices, departments, or agencies for more than one activity or program, <br /> "appropriations" are considered in the aggregate with respect to total expenditures authorized for that office, <br /> department or agency within each fund, limited to purposes for which the revenues of such funds are to be spent. <br /> The City Manager is authorized to make revisions among the items included in such appropriations if, in his <br /> opinion, such revisions are necessary and proper. During the fiscal year, all budget and supplemental <br /> amendments were necessary and made in a legally permissible manner. <br /> Annual budgets are legally adopted for the General Fund, Proprietary Fund Types, and certain Special <br /> Revenue Funds including special gas tax, civic center and centennial park maintenance, housing authority,housing <br /> authority issuer fee, air quality improvement, and parking structure management. In addition, project and grant- <br /> length budgets are approved for some Special Revenue Grant Funds and Capital Projects Funds as a planning <br /> device and for financial and management control purposes. Monthly budgetary reports are prepared to effect <br /> control through fiscal management. <br /> Budgets are prepared on a modified accrual basis that varies from generally accepted accounting principles <br /> wherein provisions are made to treat encumbrances as budgeted expenditures in the year of the commitment to <br /> purchase. Encumbrances outstanding at year-end are reported as reservations of fund balances since they do not <br /> constitute expenditures or liabilities. All annual appropriations lapse at fiscal year-end to the extent that they have <br /> not been expended or lawfully encumbered. Expenditures may not legally exceed appropriations at the <br /> departmental level in the Governmental Fund Types, except that some Special Revenue Grant Funds and Capital <br /> Projects Funds are maintained at the project level. <br /> Under Article XIIIB of the California Constitution(the Gann Spending Limitation Initiative), Santa Ana <br /> is restricted as to the amount of annual appropriations from proceeds of taxes; and if proceeds of taxes exceed <br /> allowed appropriations, the excess must be returned to the taxpayers through revised tax rates or fee schedules <br /> within the next two years. For the fiscal year ended June 30, 1995, proceeds of taxes did not exceed related <br /> appropriations. <br /> B-71 <br />