1498 LAWS OF MARYLAND [CH. 534

82. Transfer of Funds. The mayor may at any time
transfer any unencumbered appropriation balance or any
portion thereof between general classifications of expendi-
tures within an office, department, or agency. At the
request of the mayor and within the last three months of
the budget year, the council may by resolution transfer
any unencumbered appropriation balance or portion
thereof from one office, department, or agency to another.

83. Contingency Fund. The contingency fund author-
ized by Section 67 (g) of this charter shall be under the
control of the mayor. Money from this fund may be allo-
cated by the mayor to the various offices, departments, or
agencies as he deems advisable, or he may authorize its
expenditure for public purposes not anticipated at the time
of budget adoption.

84. Over-expenditure Forbidden. No office, depart-
ment, or agency shall during any budget year expend or
contract to expend any money or incur any liability or
enter into any contract which by its terms involves the
expenditure of money, for any purpose, in excess of the
amounts appropriated for that general classification of
expenditure pursuant to this charter. Any contract, verbal
or written, made in violation of this charter shall be null
and void. Any officer or employee of the city who shall
violate this section shall be guilty of a misdemeanor and
upon conviction thereof shall cease to hold his office or
employment. Nothing in this section, however, shall pre-
vent the making of contracts or the spending of money for
capital improvements to be financed in whole or in part
by the issuance of bonds, or the making of contracts of
lease or for services for a period exceeding the budget year
in which such contract is made, when such contract is per-
mitted by law.

85. Appropriations Lapse After One Year. All appro-
priations shall lapse at the end of the budget year to the
extent that they shall not have been expended or lawfully
encumbered. Any unexpended and unencumbered funds
shall be included in the next year's budget as surplus.

86. Fees. All fees received by any officer or employee
shall belong to the city government and shall be paid to
the department of finance.

87. Audit. The financial books and accounts of the
city shall be audited as of the thirty-first day of December
in each year by a competent person or persons appointed