Section 40A:14-78.9 - Transfer of appropriations between itemsa. Whenever it shall become necessary during the last two months of the fiscal year to expend amounts in excess of those appropriations specified in the various line items of the operating appropriations section of the annual budget and there shall be excess appropriations in other line items of the operating appropriations section, the board of fire commissioners of the fire district may, by resolution setting forth the facts, adopted by not less than 2/3 vote of the full membership thereof, transfer the amount of the excess to those appropriations deemed to be insufficient.b. No transfers may be made under this section from appropriations for: (3) Cash deficit of preceding year,(5) Capital improvements,(6) Interest and redemption charges,(7) Length of service award program.L.1985, c.288, s.5; amended 1997 c. 388, s. 14.