N.J.S.A. 40A:4-32 provides that separate items of budget appropriations,
including administration, operation and maintenance of each office,
department or other agency of the local unit be established.
On August 2, 1990, Chapter
131 of the Laws of 1989 was enacted into law, making the disbursing of monies or the incurring of obligations by public officials in excess of the appropriations or an amount limited by law a gross violation of state statute.
No expenditure or charge shall be made to an improper appropriation
line item.
Administration shall monitor all transactions in order to prevent over expenditures, per Chapter
131 of the Laws of 1989, in such cases.