(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.
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