Illinois Code § 65 ILCS 5/8-2-9.6

The corporate authorities may delegate authority to heads of
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municipal departments, boards, or commissions to delete, add to, change or
create sub-classes within object classes budgeted previously to the
department, board, or commission, subject to such limitation or requirement
for prior approval by the budget officer or executive officer of the
municipality as the council, upon a two-thirds vote of the corporate
authorities then holding office, may establish. By a vote of two-thirds of
the members of the corporate authorities then holding office, the annual
budget for the municipality may be revised by deleting, adding to, changing
or creating sub-classes within object classes and object classes
themselves. No revision of the budget shall be made increasing the budget
in the event funds are not available to effectuate the purpose of the
revision.

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