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San Mateo City Charter.

5.13 Supplemental, Emergency, and Lapsed Appropriations.

(a) Supplemental Appropriations: If during the fiscal year there are funds available for appropriation, the council by resolution may make supplemental appropriations. At any time during the fiscal year the city manager may transfer part or all of any unencumbered appropriation balance among programs within a department and, upon written request of the city manager, the council may by resolution transfer part or all of any unencumbered appropriation balance from one department to another; provided that 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.

(b) Lapsed Appropriations: Every appropriation, except an appropriation for a capital expenditure, grant funds, or other funds not within the budgeting authority of the city council, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. (Res. No. 66 § 3, eff. 11-7-17)