§ 617. Maintenance of effort. Such amount of state aid provided will
be used to support and to the extent practicable, to increase the level
of funds that would otherwise be made available for such purposes and
not to supplant the amount to be provided by the municipalities. If a
municipality that is provided state aid pursuant to title one of this
article reduces its expenditures beneath the amount expended in its base
year, which is the most recent fiscal year for which the municipality
has filed all expenditure reports to the department, state aid
reimbursement provided pursuant to subdivision one of section six
hundred five of this article will be reduced by the percentage reduction
in expenditures between its base year and its current fiscal year. For
purposes of this section, reductions in expenditures shall be adjusted
for: an absence of extraordinary expenditures of a temporary nature,
such as disaster relief; unavoidable or justifiable program reductions,
such as a program being subsumed by another agency; or in circumstances
where the municipality can demonstrate, to the department's
satisfaction, that the need for the expenditure no longer exists.