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City of Portland

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5.20.020 Reimbursable Expenditures Account.

A.  Reimbursable expenditures account budgeted in the General Fund is limited to reimbursable projects which were not anticipated when the budget was prepared.  An estimate of revenue in an equal amount is also budgeted in the Reimbursable Revenues Account.  Expenditures for such a reimbursable project shall be charged to the function which will execute the project, and the appropriation for reimbursable expenditures will be provided by transfer from the Reimbursable Expenditure Account.  Receipts for reimbursements shall be credited to an appropriate revenue account other than the Reimbursement Revenues Account.  A memorandum credit only will be made in the Reimbursement Revenues Account.

B.  A transfer of appropriation shall not be made from the Reimbursable Expenditure Account if the proposed expenditure is already included in the budget of an appropriation other than reimbursable expenditures, either directly or indirectly, or if the reimbursement is already included in estimated revenues other than reimbursement revenues, either directly or indirectly.  This appropriation shall not be used to increase the budget of a bureau or function when some item of estimated revenue is over‑realized.

1.  A transfer of appropriation shall not be made until it has been determined by the Commissioner In Charge of the bureau affected or by the Commissioner of Finance and Administration for other budgets that a deposit has been made to cover the estimated cost of the project or that payment is assured.

C.  Transfers of appropriation for reimbursable projects may be made without special ordinance upon written authorization by the Commissioner of Finance and Administration and the Commissioner In Charge of the bureau affected.  If no bureau is affected, then such transfer may be made upon written authorization of the commissioner of Finance and Administration.

D.  If a reimbursable project is completed during the same year in which the transfer was made to set up the project and if there is a remaining balance of the appropriation transferred, the unused appropriation may be transferred back to the Reimbursable Expenditures Account without special ordinance on written authorization of the Commissioner of Finance and Administration.