7-6-613. Procedure to transfer funds. Money may not be transferred from one fund to another except by resolution of a county or municipal governing body unless the transfer is:
     (1) previously authorized by a budget resolution;
     (2) provided for by 7-6-614;
     (3) made in the usual course of county or municipal business for:
     (a) school transfers;
     (b) tax increment finance districts;
     (c) specialized tax situations;
     (d) the purpose of distributing refunds, protested taxes, or interest charges for interest in lieu of registered warrants;
     (e) bond sinking fund transfers;
     (f) residual equity transfers;
     (g) transfers of investments; or
     (h) corrections of errors; or
     (4) otherwise authorized by statute.

     History: En. Sec. 5, Ch. 278, L. 2001.