Los Angeles Municipal Code Art. 7 Transfers and Appropriation of Funds

Sec. 5.34. Reserve Fund. (Charter Sec. 341.)

Transfers may be made from the Reserve Fund after adoption of the annual budget to meet in whole or in part any appropriated item of the annual budget, or may be made to the General Fund or the Unappropriated Balance, in the manner and subject to the restrictions set forth in Charter Section 341.

SECTION HISTORY

Based on Charter, Sec. 354. Amended by: Ord. No. 173,259, Eff. 6-23-00, Oper. 7-1-00.

Sec. 5.35. Transfers of Appropriations. (Charter Sec. 342.)

Funds appropriated in the general City budget or thereafter by the Council for expenditure by any officer, board or department may be transferred to the Reserve Fund or the Unappropriated Balance, or appropriated for the same or other purposes by other authorized officers, boards or departments and the budget or other spending authority amended accordingly, subject to the following:

(a) For transfers not in excess of Sixty-Seven Thousand Eight Hundred Sixty Five Dollars ($67,865) or 1 percent of the budget for

the account receiving the transfer, whichever is greater, provided no such transfer shall exceed One Hundred Thousand Dollars ($100,000), on the approval of the Mayor. The monetary limitations of $67,865 and $100,000 shall be subject to, in subsequent fiscal years, annual adjustment at the beginning of the fiscal year based upon the Consumer Price Index for all urban consumers for the Los Angeles area published by the United States Department of Labor, Bureau of Labor Statistics. The Mayor shall give notice of the transfer at the time it is made to the City Clerk who shall notify the President of the Council, the Controller, and the City Administrative Officer;

(b) For all other transfers, on the approval of the Mayor and a majority vote of the Council, or on the majority vote of the Council,

subject to the approval of the Mayor, or passage by the Council over the Mayor’s veto by a two-thirds vote. If any order making a transfer is not returned to the City Clerk by the Mayor, for presentation to the Council, with objections in writing, within ten days after it has been presented, it shall become effective and be as valid as if the Mayor had approved and signed it;

(c) The authority under Subsection (a) of this section shall be limited to a single transfer in the amount authorized, or multiple

transfers which combined do not exceed the amount authorized, for any given purpose, use or transaction in any fiscal year. Any transfer for any given purpose, use or transaction which combined with a prior transfer or transfers for that purpose, use or transaction would exceed the limit specified in Subsection (a) in any fiscal year shall be submitted for approval as required in Subsection (b) of this section.

SECTION HISTORY

Based on Charter, Sec. 354.1. Amended by: Ord. No. 154,252, Eff. 9-11-80; Ord. No. 173,259, Eff. 6-23-00, Oper. 7-1-00; Subsec. (a), Ord. No. 188,741, Eff. 11-3-25.

Sec. 5.36. Intra-Departmental Transfers. (Charter Sec. 343.)

(a) Subject to the provisions of Charter Section 343, the head of any department not having control of its own funds may make application in writing to the Mayor for a transfer of amounts from one appropriated item to another in the budget allowance of the department or to a new item created after adoption of the annual budget. On the approval of the Mayor, the Controller shall make the transfer, but no transfer of an amount exceeding either Thirty-Five Thousand Dollars ($35,000) or one percent of the budget for the account receiving the transfer, whichever is greater, provided that no such transfer shall exceed One Hundred Thousand Dollars ($100,000), shall be made unless approved by a majority vote of the Council. Notwithstanding the foregoing, for transfers within the Council’s budget, the President of the Council shall be authorized to approve transfers. The authority under this Subsection shall be limited to a single transfer in the amount authorized, or multiple transfers which combined do not exceed the amount authorized, for any given purpose, use or transaction in any fiscal year. Any transfer for any given purpose, use or transaction which combined with a prior transfer or transfers for that purpose, use or transaction would exceed the limit specified in this Subsection in any fiscal year shall be submitted to the Council for approval.

(b) Subject to the provisions of Charter Section 343, the general manager of any department having control of its own funds may make application in writing to the board having control and management over the department for a transfer of amounts from one budget item to another in the annual budget of the department, or to a new item created after adoption of the annual budget. On the approval of the board, the Controller shall make the transfer, but no transfer of an amount exceeding either Thirty-Five Thousand Dollars ($35,000) or one percent of the budget for the account receiving the transfer, whichever is greater, provided that no such transfer shall exceed One Hundred Thousand Dollars ($100,000), shall be made unless approved in writing by the Mayor. The authority under this Subsection shall be limited to a single transfer in the amount authorized, or multiple transfers which combined do not exceed the amount authorized, for any given purpose, use or transaction in any fiscal year. Any transfer for any given purpose, use or transaction which combined with a prior transfer or transfers for that purpose, use or transaction would exceed the limit specified in this Subsection in any fiscal year shall be submitted to the Mayor for approval.

SECTION HISTORY

Based on Charter, Sec. 355. Amended by: Ord. No. 173,259, Eff. 6-23-00, Oper. 7-1-00.

(a) It shall not be lawful to transfer money from one fund to another, or to use the same in payment of demands upon another fund except in the case of the “Unappropriated Balance” and the “Reserve Fund,” or except as in the Charter specifically provided.

(b) The Treasurer and Controller, however, when authorized and directed by the City Council by resolution, shall have power, and it shall be their duty to make such temporary transfers, in accordance with procedures established by applicable law, from the funds of the City in the Treasurer’s custody as may be necessary to provide funds for meeting obligations of the City. The amount of any such temporary transfers shall not at any one time exceed 85 percent of the ad valorem property taxes accruing to the City, and shall not be made after the last Monday in April of the current fiscal year, and shall be replaced from the taxes accruing to the City before any other obligations of the City is met from said taxes.

SECTION HISTORY

Based on Charter, Sec. 381. Amended by: Ord. No. 154,252, Eff. 9-11-80.