Section 375. Allotments of appropriations

1. Where the board of supervisors
  of  a  county,  by  action  taken  pursuant  to  section  three  hundred
  seventy-six, provides that this section shall apply to such county,  the
  head  of each administrative unit shall submit to the budget officer, at
  the time specified by him, a work program for the ensuing  fiscal  year,
  which  program  shall  include  all  appropriations  for  operation  and
  maintenance and purchase of  equipment  and  shall  show  the  requested
  allotments  of  such  appropriations  for  such  administrative  unit by
  quarterly periods for the entire fiscal year. The budget  officer  shall
  review  the requested allotments in the light of the work program of the
  administrative unit and may  revise,  alter,  or  change  the  requested
  allotments  before  approving  the same. The aggregate of the allotments
  for any administrative unit shall not exceed the amount appropriated for
  such administrative unit for the fiscal year. A copy of  the  allotments
  as  finally approved by the budget officer shall be filed with the chief
  fiscal officer and expenditures shall be made only  in  accordance  with
  such  approved allotments as revised. Approved allotments may be revised
  during the fiscal year by the budget officer in the same manner  as  the
  original allotment was made.
    2.  If,  at  any  time during the fiscal year the budget officer shall
  ascertain that the available revenues, including the proceeds of the tax
  on  real  estate,  for  such  year  will  be   less   than   the   total
  appropriations,  he shall reconsider the work programs and allotments of
  the several administrative units and make a revision thereof, so  as  to
  prevent  the  making  of expenditures in excess of the amounts available
  therefor.