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.”