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.