If the Governing Body determines that money which has been transferred to the capital improvements fund, or any part thereof, is not needed for the purpose for which it is transferred, the Governing Body, by adoption of a resolution, may transfer such amount not needed to the general or other fund from which it was derived and such transfer and expenditures thereof shall be subject to the budget requirement provisions of K.S.A. 79-2925 to 79-2937, inclusive, and amendments thereto. (Ord. 87-09 § 5, 1987.)