What types of expenditures can be made without an appropriation?
Expenditures that may be made without an appropriation by town meeting or city council
include debt service payments, final court judgments, snow and ice removal deficits, overlay
allowance for abatements and exemptions, prior years’ overlay deficits, Cherry Sheet offset
items and state and county charges. These expenditures are listed on page two of the tax
recap under “Amounts to be Raised.”

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1. What is the levy limit?
2. What is the difference between an override and a debt exclusion or capital outlay exclusion?
3. What types of expenditures can be made without an appropriation?
4. How can a community plan for increases in education funding?
5. What are available funds?