Sec. 19. (a) Except as specifically provided for in appropriation acts, every appropriation or part thereof remaining unexpended and unencumbered at the close of any fiscal year shall lapse and be returned to the general revenue fund. However, an appropriation for purchase of real estate or for construction or other permanent improvement shall not lapse until the purposes for which the appropriation was made shall have been accomplished or abandoned, unless such appropriation has remained during an entire fiscal biennium without any expenditure therefrom or encumbrance thereon.
(b) Except as otherwise expressly provided by law, the provisions of this section shall apply to every appropriation of a stated sum for a specified purpose or purposes made from the general revenue fund, but shall not, unless expressly so provided by law, apply to any fund or balance of a fund derived wholly or partly from special taxes, fees, earnings, fines, federal grants, or other sources which are by law appropriated for special purposes by standing, continuing, rotary, or revolving appropriations.
(c) In the case of federal funds encumbered by a state agency that is the recipient of the federal grant, for purposes of meeting reimbursements that are to come due after the expiration of the federal grant, the state agency's encumbrance on its ledgers shall be recognized as valid by the auditor of state for one (1) year or until the money is expended, whichever is sooner.
Formerly: Acts 1947, c.279, s.21. As amended by P.L.28-1983, SEC.11; P.L.136-2018, SEC.8.
Structure Indiana Code
Title 4. State Offices and Administration
Article 13. Administrative Management of State Services, Employees, Purchases, and Property
Chapter 2. Financial Reorganization Act of 1947
4-13-2-0.1. Effect of Certain Amendments Made to Chapter
4-13-2-1. Short Title of Act; Definitions
4-13-2-4. Director of Auditing
4-13-2-6. Budget Agency; Powers and Duties
4-13-2-7. Powers and Duties of Auditor of State
4-13-2-8. State Board of Accounts; Powers and Duties
4-13-2-11.1. Department of Correction Contracts Using Inmate Labor and Employee Supervision
4-13-2-14.2. Contracts of State Agencies to Be in Writing; Provisions Required by Statute
4-13-2-14.4. Contracts in Lieu of Appointing Employees
4-13-2-14.6. Salary Agreements or Adjustments; Compensation Plans; Approval
4-13-2-14.7. State Agency Employees Working With Children; Sex Crime Convictions; Dismissal
4-13-2-14.8. State Contractor or Vendor; Electronic Funds Transfer of Payments; Waiver
4-13-2-16. State Contracts and Purchases; Adverse or Pecuniary Interest of Officers
4-13-2-18. Appropriations; Administration of Allotment System; Unauthorized Payment by Officers
4-13-2-19. Appropriations; Lapse; Exceptions; Recognition of Encumbered Federal Funds