The budget should have been presented to full council, and a resolution given that it was accepted. If so that would have been the implicit approval to authorise the spending. If anybody objected, then they should have said so at the meeting where the budget was presented. If the objection was not supported by a sufficient number of members, the spending could still go ahead. Sadly, a lot of members just vote things through on the nod without studying details in advance. If it was agreed but not spent, then the next budget should have indicated as such , and explained why it wasn't spent. The clerk/RFO should have called for a resolution given about whether to add it to reserves, reduce the precept accordingly etc.