(a) Supplemental Appropriations. If, during the fiscal year, the Town Manager certifies there are available for appropriation revenues in excess of those estimated in the budget or revenues not previously appropriated, the Town Council by resolution following a public hearing may make supplemental appropriations for the year up to the amount of such excess or unappropriated revenues. (Amended April 1, 2014)

(c) Reduction of Appropriations. If, at any time during the fiscal year, it appears probable to the Town Manager that the revenues available will be insufficient to meet the amount appropriated, the Town Manager shall report to the Town Council without delay, indicating the estimated amount of deficit and the Town Manager's recommendation as to any remedial steps to be taken. The Town Council shall then take such action as it deems necessary to prevent or minimize any deficit and for that purpose it may by resolution reduce one (1) or more appropriations. (Amended April 1, 2014)

(d) Transfer of Appropriations. Any time during the fiscal year, the Town Manager may recommend the transfer of part or all of any unencumbered appropriation balance among programs within a fund, department, office or agency. Upon written request of the Town Manager, the Town Council may by resolution transfer part or all of any unencumbered appropriation balance from one fund, department, office, agency or object to another. (Amended April 1, 2014)