History of Templeton Advisory Committee is worth looking at and can be an interesting read. Past practice was to approve transfers from reserve fund (Town reserve fund) for salary expense. Unfortunately, there is not much in past annual town reports on end of year transfers, which were allowed beginning in 2006. End of year transfer from one fund to another is a way to balance the books by the end of the fiscal year, so the formal process can begin without financial issues for the town.