(a)
Transfers and revisions to the adopted appropriations may be made by an action formally adopted by the board at a regular or special meeting as follows:
(1)
If between funds, by a four-fifths vote.
(2)
If transfers from appropriation for contingencies, by a four-fifths vote.
(3)
If between budget units within a fund if overall appropriations are not increased, by a majority vote.
(b)
The board may designate the administrative officer or auditor to approve transfers and revisions of appropriations within a budget unit if the
overall appropriations of the budget unit are not increased.