Fiscal year-end balances in the Sewer Utility Account and the Capital Projects and Debt Service Account shall be carried over to the same accounts in the subsequent fiscal year, and shall be used for no other purposes than those designated for these accounts unless redesignated by resolution of the City Council. Moneys which have been transferred from other sources to meet temporary shortages in either the Sewer Utility Account or the Capital Projects and Debt Service Account shall be returned to their respective accounts upon appropriate adjustment of the user charge rates for operation, maintenance, replacement and debt service. The user charge rates shall be adjusted such that the transferred moneys will be returned to their respective accounts within the fiscal year following the fiscal year in which the moneys were borrowed.