§ 5.17. Lapse of appropriations.

Latest version.

Every appropriation, except an appropriation for a capital expenditure or an emergency appropriation, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplished or abandoned; the purpose of any such appropriation shall be deemed abandoned if three years pass without any disbursement from or encumbrance of such appropriation.

                    
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