(a) After approval by the Finance Director as to availability of unencumbered balances, transfers up to the amount of available funds may be made in line item accounts within a department of a fund and by up to ten thousand dollars ($10,000.00) between the accounts of departments within a fund. The City Clerk may make such transfers within the General Fund Department of the City Clerk, and the City Attorney may make such transfers within the General Fund Department of Law. The City Manager may make such transfers in all other areas except in the Legislative Department, which may be made by the Mayor or designee. The budgetary level of control will be the project level for Capital Project Funds.

(b) The City Council, by resolution, may make transfers in any amounts of unencumbered balances of line item accounts within a department or within a fund.

(c) The City Administrator is directed to charge all disbursements to “cost centers” established by the budget. A “cost center” is defined as a provision for expenditure specified by the budget of the City of Kenai for a department or activity specifically so recognized.