Subdivision 1. Carryforward. Agencies may carry forward unexpended and unencumbered nongrant operating balances from the first year of a biennium into the second year of the biennium.
Subd. 2. Use of carryforward. No money shall be carried forward without the approval of the commissioner of management and budget.
Subd. 3. Lapse. Any portion of any appropriation not carried forward and remaining unexpended and unencumbered at the close of a fiscal year lapses to the fund from which it was originally appropriated. Any appropriation amounts not carried forward and remaining unexpended and unencumbered at the close of a biennium lapse to the fund from which the appropriation was made.
Subd. 4. Reinstatement; final lapse. The commissioner may reinstate a lapsed appropriation within three months of the lapse. A reinstated appropriation lapses again no later than three months after it first lapsed. A payment under a reinstated appropriation may be made only under section 16A.15, subdivision 3.
Subd. 5. Permanent improvements. An appropriation to acquire or better public land or buildings or other public improvements of a capital nature, including the acquisition of real property does not lapse until the purposes of the appropriation are determined by the commissioner, after consultation with the affected agencies, to be accomplished or abandoned. This subdivision also applies to any part of an appropriation for a fiscal year that has been requisitioned to acquire real property or construct permanent improvements. An appropriation to pay moving expenses lapses at the end of the third fiscal year during which it was made available.
Subd. 6. Canceled October 15. On October 15 all allotments and encumbrances for the last fiscal year shall be canceled unless an agency head certifies to the commissioner that there is an encumbrance for services rendered, goods ordered, or grants issued in the last fiscal year, or certifies that funding will be carried forward under subdivision 1. Encumbrances for grants issued by June 30 may be certified for a period of one year beyond the year in which the funds were originally appropriated. Services rendered under grant contracts may occur during the certification period. The commissioner may reinstate the part of the cancellation needed to meet the certified encumbrance or charge the certified encumbrance against the current year's appropriation.
Subd. 7. Exceptions. Except as otherwise expressly provided by law, subdivisions 1 to 6 apply to every appropriation of a stated sum for a specified purpose or purposes heretofore or hereafter made, but do not, unless expressly 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 that are by law appropriated for special purposes by standing, continuing, or revolving appropriations.
Subd. 8. Historical society. Except as provided by law, an appropriation made to the Minnesota Historical Society, if not spent during the first year, may be spent during the second year of a biennium. An unexpended balance remaining at the end of a biennium lapses and shall be returned to the fund from which appropriated. An appropriation made to the society for all or part of a biennium may be spent in either year of the biennium.
Subd. 9. Disaster assistance. (a) The commissioner of management and budget must transfer the unexpended and unencumbered balance of a general fund disaster assistance appropriation that expires as provided under this section or as otherwise provided by law to the disaster assistance contingency account in section 12.221, subdivision 6.
(b) Expired disaster assistance transferred to the disaster assistance contingency account is appropriated as provided under section 12.221, subdivision 6, regardless of the specific disaster event or purpose for which the expired disaster assistance was originally appropriated.
(c) The commissioner must report each transfer to the chairs of the house of representatives Ways and Means Committee and the senate Finance Committee.
(d) For the purposes of this subdivision, "disaster assistance appropriation" means an appropriation from the general fund to provide cost-share required for federal disaster assistance or to provide other state disaster assistance under chapter 12A or 12B.
(53-18p) 1939 c 431 art 2 s 17; 1969 c 399 s 1; 1973 c 720 s 77; 1976 c 231 s 19; 1984 c 628 art 2 s 1; art 6 s 1; 1984 c 654 art 2 s 62; 1993 c 192 s 64; 1993 c 369 s 39; 1995 c 254 art 1 s 48,49; 1996 c 463 s 29; 2002 c 374 art 7 s 6; 2009 c 101 art 2 s 109; 2011 c 24 s 2; 2014 c 312 art 7 s 10; 2019 c 50 art 1 s 9
Structure Minnesota Statutes
Chapters 16A - 16E — Administration And Finance
Chapter 16A — Department Of Management And Budget
Section 16A.01 — Department Of Management And Budget; Commissioner; Employees.
Section 16A.011 — Definitions.
Section 16A.012 — Warrants; Discounts.
Section 16A.013 — Gifts; Acceptance.
Section 16A.014 — Administration Of Gifts.
Section 16A.015 — Investment Of Gifts.
Section 16A.016 — Payment; Appropriation.
Section 16A.04 — Budget And Cash Projection.
Section 16A.055 — Commissioner's Duties.
Section 16A.056 — Website With Searchable Database On State Expenditures.
Section 16A.0561 — Mapped Data On Expenditures.
Section 16A.057 — Internal Controls And Internal Auditing.
Section 16A.06 — Additional Commissioner Duties And Powers.
Section 16A.061 — May Issue Commemorative Medallions.
Section 16A.065 — Prepay Software, Subscriptions, United States Documents.
Section 16A.095 — State Budget System.
Section 16A.10 — Budget Preparation.
Section 16A.101 — Service Contracts; Expenditures.
Section 16A.102 — Budgeting Revenues Relative To Personal Income.
Section 16A.103 — Forecasts Of Revenue And Expenditures.
Section 16A.105 — Debt Capacity Forecast.
Section 16A.11 — Budget To Legislature.
Section 16A.115 — Relocation Requests.
Section 16A.122 — Work Force Planning And Reporting.
Section 16A.124 — Prompt Payment Of State Agency Bills Required.
Section 16A.1245 — Prompt Payment To Subcontractors.
Section 16A.126 — Revolving Fund Billing.
Section 16A.127 — Indirect Costs.
Section 16A.1283 — Legislative Approval Required For Fees.
Section 16A.1285 — Departmental Earnings; Charges Levied By Agency.
Section 16A.125 — State Trust Lands.
Section 16A.1286 — Statewide Systems Account.
Section 16A.129 — Other Commissioner Powers.
Section 16A.13 — Federal Tax Withholding.
Section 16A.131 — Deductions For United States Securities, Transit Cards.
Section 16A.133 — Credit Union, Parking, Other Deductions.
Section 16A.134 — Charitable Organizations Payroll Deductions.
Section 16A.138 — Officials Not To Exceed Appropriation.
Section 16A.139 — Misappropriation Of Money.
Section 16A.14 — Allotment And Encumbrance System.
Section 16A.15 — Accounting System; Allotment And Encumbrance.
Section 16A.151 — Proceeds Of Litigation Or Settlement.
Section 16A.152 — Budget Reserve And Cash Flow Accounts.
Section 16A.155 — Refunds; Charged When Paid.
Section 16A.17 — Preparation Of State Payroll.
Section 16A.18 — Accounting, Payroll For Courts, Legislature.
Section 16A.19 — Retirement, Social Security Deficiencies.
Section 16A.25 — Sale Of Securities Before Maturity.
Section 16A.26 — One Depository Account For Each Tax.
Section 16A.27 — State Funds; Deposit; Control By Commissioner.
Section 16A.271 — Depositories, Designation.
Section 16A.272 — Deposits Of Certain Funds Of Public Corporations, Security.
Section 16A.273 — Inducements To Make Deposits.
Section 16A.275 — Agency Receipts; Deposit, Report, Credit.
Section 16A.276 — Cash Overage And Shortage Account.
Section 16A.28 — Treatment Of Unused Appropriations.
Section 16A.281 — Appropriations To Legislature.
Section 16A.283 — Appropriations To Courts.
Section 16A.284 — Appropriations To Constitutional Officers.
Section 16A.285 — Allowed Appropriation Transfers.
Section 16A.36 — Grants From And Advances To United States.
Section 16A.40 — Warrants And Electronic Fund Transfers.
Section 16A.401 — Virtual Payments Authorized.
Section 16A.41 — Claims Against State.
Section 16A.42 — Claims: Form, Approval, Register.
Section 16A.43 — Warrant A Receipt.
Section 16A.44 — Commissioner May Compel Testimony.
Section 16A.45 — Outstanding Unpaid Warrants, Cancellation.
Section 16A.46 — Lost Or Destroyed Warrant Duplicate; Indemnity.
Section 16A.461 — Duplicate Bonds Issued.
Section 16A.462 — Execution Of Duplicates.
Section 16A.463 — Delivery Of Duplicates; Bond.
Section 16A.464 — Bond, When Canceled.
Section 16A.47 — Commissioner's Account, Document Duties.
Section 16A.48 — Refund Of Erroneous Deposits.
Section 16A.49 — Refunds Of $1 Or Less.
Section 16A.50 — Financial Report To Legislature.
Section 16A.501 — Report On Expenditure Of Bond Proceeds.
Section 16A.502 — Nonstate Commitments To Capital Projects.
Section 16A.53 — Bookkeeping Accounts.
Section 16A.531 — Funds Created.
Section 16A.532 — Minnesota State Colleges And Universities Enterprise Account.
Section 16A.54 — General Fund Defined.
Section 16A.56 — Commissioner's Receipt And Claim Duties.
Section 16A.57 — Appropriation, Allotment, And Warrant Needed.
Section 16A.575 — Appropriations; Not Disclosing Source.
Section 16A.58 — Commissioner Custodian Of Payment Documents.
Section 16A.61 — Certificate Money To General Fund.
Section 16A.62 — Money In Abolished Fund To General Fund.
Section 16A.626 — Electronic Payments.
Section 16A.631 — Bond Proceeds Fund.
Section 16A.632 — Capital Asset Preservation And Replacement Account.
Section 16A.633 — Capital Funding; Maintaining Data And Reporting.
Section 16A.641 — State Bonds; Appropriations.
Section 16A.642 — State Bonds: Reports; Cancellations.
Section 16A.643 — Assessments If Agency Must Pay Debt Service.
Section 16A.645 — Gopher State Bonds.
Section 16A.646 — Zero Coupon Bonds.
Section 16A.647 — Tax Credit And Interest Subsidy Bonds.
Section 16A.66 — Refunding Bonds.
Section 16A.661 — General Obligation Special Tax Bonds.
Section 16A.662 — Infrastructure Development Bonds.
Section 16A.671 — Certificates Of Indebtedness.
Section 16A.672 — Bonds And Certificates Of Indebtedness.
Section 16A.673 — Certificates Of Indebtedness Issued By State, Negotiability.
Section 16A.675 — Persons Executing Obligations Not Liable.
Section 16A.68 — Federal Funds To The Game And Fish Account.
Section 16A.69 — Appropriations Into Single Project Account.
Section 16A.695 — State Bond Financed Property.
Section 16A.72 — Income Credited To General Fund; Exceptions.
Section 16A.721 — State Seminar Fees, Appropriation.
Section 16A.722 — Loss Or Damage To State Property.
Section 16A.723 — Governor's Residence; Reimbursement Of Expenses.
Section 16A.724 — Health Care Access Fund.
Section 16A.726 — Sports Facilities Transfers; Appropriations.
Section 16A.727 — Backup Revenues; Football Stadium Funding.
Section 16A.79 — Matching Federal Appropriations.
Section 16A.81 — Technology Development Lease-purchase Financing.
Section 16A.85 — Master Lease.
Section 16A.86 — Capital Project Grants To Political Subdivisions.
Section 16A.88 — Transit Assistance Fund.
Section 16A.90 — Employee Gainsharing System.
Section 16A.93 — Minnesota Pay-for-performance Act.
Section 16A.94 — Pay-for-performance Program.
Section 16A.96 — Minnesota Pay-for-performance Program; Appropriation Bonds.
Section 16A.963 — Electric Vehicle Infrastructure Appropriation Bonds.
Section 16A.964 — Public Television Equipment Appropriation Bonds.
Section 16A.965 — Stadium Appropriation Bonds.
Section 16A.966 — Response To Releases Appropriation Bonds.
Section 16A.967 — Lewis And Clark Appropriation Bonds.
Section 16A.968 — Duluth Regional Exchange District Appropriation Bonds.
Section 16A.97 — Tobacco Bonds.