(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.