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.