If the executive county superintendent, pursuant to N.J.S.A. 18A:7-8, disapproves a portion of a school district's proposed budget because the school district has not implemented all potential efficiencies in its administrative operations or because the budget includes excessive non-instructional expenses, the school district shall not transfer appropriations during the budget year into the line-item account(s) from which the disapproved amount(s) were removed.
N.J. Admin. Code § 6A:23A-13.2