All appropriations shall lapse at the end of the budget year to the extent that they shall not have been expended or lawfully encumbered.
Structure Code of Alabama
Chapter 8A - Calhoun County Municipalities.
Division 6 - Department of Finance.
Section 45-8A-23.170 - Director of Finance - Appointment.
Section 45-8A-23.171 - Director of Finance - Qualifications.
Section 45-8A-23.172 - Director of Finance - Surety Bond.
Section 45-8A-23.173 - Director of Finance - Powers and Duties.
Section 45-8A-23.174 - Work Programs; Allotments.
Section 45-8A-23.175 - Allotments Constitute Basis of Expenditures and Are Subject to Revision.
Section 45-8A-23.176 - Transfers of Appropriations.
Section 45-8A-23.177 - Accounting Supervision and Control.
Section 45-8A-23.178 - When Contracts and Expenditures Prohibited.
Section 45-8A-23.179 - Appropriations Lapse at End of Year,
Section 45-8A-23.180 - Fees Shall Be Paid to City Government.
Section 45-8A-23.181 - Division of Purchases.
Section 45-8A-23.182 - Competitive Bidding.
Section 45-8A-23.183 - Contracts for City Improvements.
Section 45-8A-23.184 - Accounting Control of Purchases.
Section 45-8A-23.185 - No Contract Executed Until Bond Ordinance Effective.
Section 45-8A-23.186 - Emergency Appropriations.
Section 45-8A-23.187 - Borrowing to Meet Emergency Appropriations.
Section 45-8A-23.188 - Borrowing in Anticipation of Property Taxes.
Section 45-8A-23.189 - Borrowing in Anticipation of Other Revenues.