§352. Cancellation of unexpended portions of appropriations; exceptions
Whenever any specific appropriation is made to meet any item of expenditure which
occurs annually by provision of law or for contingent expense, and any portion of it remains
unexpended at the end of the year for which the specific appropriation was made, after all
legal claims against it for the year have been paid, the commissioner of administration shall
cancel any balance of the appropriation, and each succeeding year he shall open a new
account for the appropriation which may be made for that particular year, without carrying
forward any unexpended balance of appropriation made for any previous year. This provision
shall not apply to appropriations made to pay the debt of the state, principal and interest.
Added by Acts 1976, No. 649, §1; Acts 2001, No. 1091, §1, eff. June 28, 2001; Acts
2013, No. 420, §4, eff. June 21, 2013; Acts 2015, No. 87, §1, eff. July 1, 2015; Acts 2018,
No. 612, §11, eff. July 1, 2018; Acts 2018, No. 642, §3, eff. June 2, 2018; Acts 2019, No.
404, §1, eff. July 1, 2020.
NOTE: See Acts 2018, No. 612, and Acts 2019, No. 404, providing for the
effects of the conversion of certain dedicated funds to special statutorily
dedicated fund accounts.