Q May the expenditures of a municipality paid within 30 days after the end of the year (by October 30) be charged back to the previous year’s budget?

A Yes. Section 21-35-23 allows obligations incurred during the fiscal year and paid within 30 days of the end of the fiscal year to be charged back. If such obligations are not paid within 30 days, they must be provided for in the current year’s budget.