(A)   Transfers. At the request of the Mayor, by resolution, the Town Council may at any time transfer any unencumbered appropriation balance or portion of the balance between general classifications of expenditures within an office, department or agency, or transfer any unencumbered appropriation balance, or portion of the balance, from one office, department or agency to another.
   (B)   Lapse at end of year.  All appropriations shall lapse at the end of the budget year to the extent that they shall not have been expended.
   (C)   Emergency appropriations. At any time in any budget year, the Mayor may, pursuant to this section, make emergency appropriations to meet a pressing need for public expenditure, for other than a regular recurring requirement, to protect the public health, safety or welfare. The appropriation shall be by ordinance adopted by the favorable votes of at least four-fifths of the members of the Town Council.
(Laws of Fla., Ch. 59-1708, Art. VII, § 2; Ch. 65-2067, § 1)  (2000 Code, § 2-155)