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411 411 <br /> OFFICE OF THE COUNTY CLERK • <br /> HAWAII COUNTY BUILDING <br /> 25 AUPUNI STREET <br /> HILO.HAWAII 96720 <br /> Mr . Russell S . Kokubun, Council Chairman <br /> and Members of the Council <br /> Page 4 <br /> July 24, 1989 <br /> without delay, indicating the estimated amount of the <br /> deficit. For that purpose the council may by ordinance reduce <br /> one or more appropriations ; but no appropriation required for <br /> debt service may be reduced and no appropriation may be <br /> reduced by more than the amount of the unencumbered balance <br /> thereof or below any amount required by .law to be appropriated. <br /> [The mayor may at any time during the fiscal year transfer <br /> part or all of any unencumbered appropriation balance between . <br /> classifications of expenditures or programs within an agency <br /> or executive agency. ] Upon written request of the mayor part <br /> or all of any unencumbered appropriation balance may be <br /> transferred within a department by resolution; and if at any <br /> time the mayor so requests in writing, the council by <br /> [resolution ] ordinance effective immediately upon adoption, <br /> may transfer, part or all of any unencumbered appropriation <br /> balance from one agency or executive agency to another . But <br /> no transfer shall be made from appropriations for debt service <br /> or for estimated cash deficit ; and no appropriation may be <br /> reduced below any amount required by law to be appropriated . " <br /> We hope that this report provides the Council with the suggested <br /> language it seeks in clarifying the issue of transfer and the <br /> question to the definition of when an appropriation is duly made <br /> thereby authorizing payments and obligations pursuant to <br /> Section 10-11. <br /> Please note in the case of transfers, the most stringent <br /> requirements have been incorporated. <br /> With the adoption of both amendments, transfers will require <br /> either a resolution or ordinance be approved by the council . Only <br /> upon the approval either by resolution or ordinance, as the case <br /> requires, will a duly made appropriation be established. <br /> A.\04-Cd/Z-VA <br /> Harry A. Takahashi <br /> Legislative Auditor <br /> 465 . 5 <br />