No transfer of an appropriation from one accounting fund to another accounting fund may be made except by ordinance appropriating the funds. Within an accounting fund, the council may by resolution transfer part or all of any unencumbered funds among functions, activities and departments. The mayor may transfer part or all of any unencumbered funds within a department and may transfer part or all of any unencumbered funds between departments up to $10,000 per fiscal year. (Ord. 03-11 § 2, 2003; prior code § 6.20.010)