§ 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.