A. To implement the system of budgetary control, including the use of the encumbrance system, the budget officer shall require separate accounts for all items of appropriation contained in the budget document for each applicable fund, each of which shall show at a minimum the amount of the appropriation, the recorded expenditures, the recorded encumbrances and the unexpended balance.

B. No encumbrance or expenditure shall be made against any departmental appropriation unless there is a sufficient unencumbered balance available in the total departmental budget to support such expenditure, except in the case of emergency as provided for in the Fiscal Procedures Act for Utah Cities.

C. All encumbrances over twenty-five thousand dollars will be approved by the budget officer prior to expenditure.

D. Expenditures over one hundred thousand dollars shall not be made without the prior approval of the city council. Capital improvement projects approved as part of the capital budget are exempt from this limitation.

E. The budget officer shall follow all fiscal budgetary controls as established by resolution or ordinance of the city council. Such controls shall include but are not limited to purchasing policies and procedures and personnel policies. (Ord. 8-25-98B (part))