Code of Alabama
Chapter 8 - Financial Affairs Generally.
Section 11-8-6 - Disposition of Unexpended Balances at End of Fiscal Year.

At the end of every fiscal year any unexpended balances remaining in the several funds set up under the provisions of this chapter shall go forward into the respective several funds for the succeeding year, and such balance or balances shall constitute a part of the income available for such fiscal year and shall be handled, appropriated, and disbursed as any other income for that year.