In Largo, we are allowed to overspend within line items, but not within our programs. We utilize a program based budget that breaks down our services within our organizational units. These programs are broken down into Personnel, Operating, Capital, and Other. As long as the total expended within the program is less than the budget at the end of the fiscal year, we are ok.If we need to transfer funds outside of programs, we can do so with Budget Transfers (under $25,000, in the same department and the same funding source) with just the City Manager's approval. Anything more, or over departments / funds requires a City Commission approved Budget Amendment.