The calendar year shall be the fiscal year.
The amount of the tax to be levied or certified, the amounts of the
various appropriations and the purposes thereof shall not be changed after
approval of the budget except by a two-thirds vote of the entire membership
of the Village Board. Notice of such transfer shall be given by publication
within 15 days thereafter in the official Village newspaper.
No money shall be drawn from the treasury of the Village, nor shall any obligation for the expenditure of money be incurred, except in pursuance of the annual appropriation in the adopted budget or when changed as authorized by §
43-4 of this chapter. At the close of each fiscal year, any unencumbered balance of an appropriation shall revert to the general fund and shall be subject to reappropriation, but appropriations may be made by the Board, to be paid out of the income of the current year, in furtherance of improvements or other objects or works which will not be completed within such year, and any such appropriation shall continue in force until the purpose for which it was made shall have been accomplished or abandoned.