A. The Treasurer shall have the authority to execute budget modifications in accordance with the following line item restrictions.

B. No line item shifting shall be allowed into or out of the categories of “Salaries and Wages” and “Employee Benefits.”

C. No line item shifting shall be allowed out of the category of “Direct Assistance.”

D. No line item shifting may be allowed into line items not within an appropriation bill at the time of its enactment if the line item established is to increase by more than Twenty-Five Thousand Dollars ($25,000.00) in a given fiscal year.

E. Funds may be allowed to shift between expense categories contained in a funded entity, department, or program to another entity, department, or program if the total amount shifted in a given fiscal year is not to exceed Three Thousand Dollars ($3,000.00). ONCA 13-67, eff. Oct. 21, 2013; ONCA 19-40, eff. Apr. 26, 2019; ONCA 19-57, eff. June 28, 2019.