Sec. 4-89. Appropriations; treatment of unexpended balances at close of fiscal year.
Sec. 4-89. Appropriations; treatment of unexpended balances at close of fiscal
year. (a) No officer, department, board, commission, institution or other agency of the
state shall, after the close of any fiscal year, incur, or vote or order or approve the
incurring of, any obligation or expenditure under any appropriation made by the General
Assembly for any fiscal year that had expired at the time the obligation for such expenditure was incurred. The Comptroller is authorized to draw warrants or process interdepartmental transactions against the available appropriations made for the current fiscal year
for the payment of expenditures incurred during the prior fiscal year for which appropriations were made or in fulfillment of contracts properly made during such prior year,
and the Treasurer is authorized to pay such warrants or record such interdepartmental
transactions. The balances of certain appropriations which otherwise would lapse at the
close of any fiscal year and for which no appropriation is made in the following year
shall be extended into the succeeding fiscal year for the period of one month to permit
liquidation of obligations of the prior fiscal year.
(b) Except as provided in this section, all unexpended balances of appropriations
made by the General Assembly in the state budget act shall lapse at the end of the period
for which they have been made and shall revert to the unappropriated surplus of the
fund from which such appropriation or appropriations were made, except that any appropriation for the improvement of or maintenance work by contract on public roads, for
the purchase of land or the erection of buildings or new construction or for specific
projects for capital improvements and repairs, provided in the case of such specific
projects allotments shall have been made by the Governor for design and construction,
shall continue to be available until the attainment of the object or the completion of the
work for which such appropriation was made, but in no case for more than six years
unless renewed by act of the General Assembly.
(c) All unexpended balances of special appropriations made by the General Assembly for special programs, projects or studies shall lapse at the end of the period for which
they have been made, except that if satisfied that the work of any such program, project
or study is not completed and will continue during the following fiscal year, the Secretary
of the Office of Policy and Management shall order any unexpended balance remaining
in the special appropriation to be continued to the ensuing fiscal year.
(d) Any appropriation made by the General Assembly for no specific period, or any
unexpended balance thereof, shall lapse on June thirtieth in the fourth year after such
appropriation was made, provided when the purpose for which any such appropriation
was made has been accomplished or there is no further need for funds thereunder, the
unexpended balance thereof, upon the written consent of the head of the department,
board, commission, institution or other agency to which such appropriation was made,
shall lapse and shall revert to the unappropriated surplus of the fund from which such
appropriation was made.
(e) The provisions of this section shall not apply to appropriations for Department
of Transportation equipment, the highway and planning research program administered
by the Department of Transportation, Department of Environmental Protection equipment or the purchase of public transportation equipment, the minor capital improvement
account in the Department of Public Works, the litigation/settlement account in the
Office of Policy and Management, library or educational equipment for the constituent
units of the state system of higher education, or library or educational materials for the
State Library, or the state-wide tourism marketing account of the Commission on Culture
and Tourism. Such appropriations shall not lapse until the end of the fiscal year succeeding the fiscal year of the appropriation, provided an obligation to spend such funds
has been incurred in the next preceding fiscal year, except that for the purposes of library
or educational equipment or materials, such funds shall not exceed twenty-five per cent
of the amount of the appropriation for such purposes.
(f) The provisions of this section shall not apply to appropriations to the Department
of Higher Education for student financial assistance for the scholarship program established under section 10a-169, for the high technology graduate scholarship program
established under section 10a-170a, for Connecticut higher education centers of excellence established under section 10a-25h, for the minority advancement program established under subsection (b) of section 10a-11, for the high technology doctoral fellowship program established under section 10a-25n, or to the operating funds of the
constituent units of the state system of higher education established pursuant to sections
10a-105, 10a-99 and 10a-77. Such appropriations shall not lapse until the end of the fiscal
year succeeding the fiscal year of the appropriation except that centers of excellence
appropriations deposited by the board of governors in the Endowed Chair Investment
Fund, established under section 10a-20a, shall not lapse but shall be held permanently
in the Endowed Chair Investment Fund and any moneys remaining in higher education
operating funds of the constituent units of the state system of higher education shall not
lapse but shall be held permanently in such funds. On or before September first, annually,
the Board of Governors of Higher Education shall submit a report to the joint standing
committee of the General Assembly having cognizance of matters relating to appropriations and the budgets of state agencies, through the Office of Fiscal Analysis, concerning
the amount of each such appropriation carried over from the preceding fiscal year.
(g) The provisions of this section shall not apply to appropriations to the Commission on the Deaf and Hearing Impaired in an amount not greater than the amount of
reimbursements of prior year expenditures for the services of interpreters received by
the commission during the fiscal year pursuant to section 46a-33b and such appropriations shall not lapse until the end of the fiscal year succeeding the fiscal year of the
appropriation.
(h) The provisions of this section shall not apply to appropriations from the municipal solid waste recycling trust account established under subsection (d) of section 22a-241. Such appropriations shall not lapse.
(i) The provisions of this section shall not apply to appropriations to the Labor
Department, from the General Fund, for the federal Workforce Investment Act. Such
appropriations shall not lapse.
(1949 Rev., S. 267; 1967, P.A. 363, S. 6; 605, S. 1; P.A. 78-268, S. 1, 5; 78-356, S. 1, 5; P.A. 80-322, S. 1, 2; P.A. 81-408, S. 1, 3; P.A. 83-310, S. 1, 3; 83-550, S. 1, 2; 83-587, S. 5, 96; June Sp. Sess. P.A. 83-6, S. 5, 6; P.A. 84-270, S. 1, 2;
84-368, S. 4, 5; 84-450, S. 1, 2; 84-465, S. 1-3; P.A. 85-565, S. 2, 3; P.A. 86-283, S. 4; P.A. 87-336, S. 1, 3; 87-408, S. 4,
5; P.A. 88-231, S. 11, 19; P.A. 89-351, S. 3, 11; P.A. 91-256, S. 6, 69; June Sp. Sess. P.A. 91-3, S. 161, 168; June Sp. Sess.
P.A. 91-13, S. 20, 21; P.A. 92-126, S. 33, 48; P.A. 98-252, S. 75, 80; June Sp. Sess. P.A. 99-1, S. 6, 51; P.A. 00-192, S.
26, 102; P.A. 06-187, S. 15, 74; P.A. 08-72, S. 1.)
History: 1967 acts made provision for extension of appropriations to permit liquidation of prior obligations and for date
on which balances of appropriations lapse and included contracted maintenance work on roads in exception to provisions of
section; P.A. 78-268 transferred governor's powers under section to secretary of the office of policy and management,
allowed comptroller to process interdepartmental transactions against current appropriations for expenditures of previous
year for one month and added Subsecs. (b) to (d), inclusive, clarifying times when appropriations lapse and exceptions to
provisions; P.A. 78-356 introduced new material which excluded appropriations for transportation department and public
transportation equipment from provisions of section and which was codified as Subsec. (e); P.A. 80-322 included environmental protection department in exclusion provision of Subsec. (e); P.A. 81-408 added Subsec. (f) to prevent lapse of
certain amount of appropriations for student financial assistance; P.A. 83-310 amended Subsec. (a) to repeal provision
limiting comptroller's authority to draw warrants or process transactions to a one-month period after close of prior fiscal
year without authorization of secretary of office of policy and management and to repeal provision that after said one-month period, the secretary, in his discretion, may authorize payment of a claim for an expenditure incurred before the
appropriation for such purpose has lapsed; P.A. 83-550 amended Subsec. (e) to allow for the carry-over of unexpended
balances for the purchase of library or educational equipment for higher education, provided the funds shall not exceed
25% of the amount appropriated for such purchases; P.A. 83-587 amended Subsec. (f) to make the exemption from the
provisions of this section applicable for appropriations to the board of governors; June Sp. Sess. P.A. 83-6 amended Subsec.
(f) to exempt appropriations for the high technology graduate scholarship program from the provisions of the section and
to delete obsolete reference to appropriations made to board of higher education; P.A. 84-270 amended Subsec. (e) to
specify that section does not apply to appropriations for highway and planning research program; P.A. 84-368 amended
Subsec. (f) to include appropriations to the Connecticut higher education fund for excellence established pursuant to Sec.
10a-25h; P.A. 84-450 added Subsec. (g) concerning appropriations to the commission on the deaf and hearing impaired;
P.A. 84-465 amended Subsec. (e) adding provision re "library or educational materials for the state library" and amended
Subsec. (f) to refer to appropriations for higher education department rather than for board of governors, to delete provision
that student financial assistance appropriations may be carried over in an amount not greater than "the amount of any
unanticipated federal funds received for that purpose during the second half of the state fiscal year", substituting provision
that carry-over would equal 5% of the annual "state student financial assistance appropriation", and to add provision
requiring board of governors to submit annual report re carried over appropriation; P.A. 85-565 specified that fund for
excellence appropriations deposited in the endowed chair investment fund do not lapse; P.A. 86-283 substituted "centers
of" for "fund for" excellence in Subsec. (f); P.A. 87-336 amended Subsec. (f) to provide that appropriations for the minority
advancement program not lapse; P.A. 87-408 in Subsec. (f) specified that appropriations for the high technology doctoral
fellowship program do not lapse; P.A. 88-231 added Subsec. (h) concerning appropriations from the municipal solid waste
recycling trust fund; P.A. 89-351 amended Subsec. (h) to replace provision that appropriations from trust fund shall not
lapse until end of fiscal year succeeding fiscal year of appropriation with provision that such appropriations shall not lapse;
P.A. 91-256 in Subsec. (f) added provisions concerning the operating funds of the constituent units of the state system
of higher education; June Sp. Sess. P.A. 91-3 added Subsec. (i), concerning appropriations to the local transportation
infrastructure account; June Sp. Sess. P.A. 91-13 deleted all changes made by P.A. 91-3 of the June session; P.A. 92-126
in Subsec. (f) removed a reference to repealed Sec. 10a-83; (Revisor's note: In 1997 the word "fund" in the phrase "municipal
solid waste recycling trust fund" in Subsec. (h) was replaced editorially by the Revisors with the word "account" to conform
with Sec. 22a-241 and incorrect reference to Subsec. (f) of that section was changed to "(d)"); P.A. 98-252 amended Subsec.
(g) to make a technical change, effective July 1, 1998; (Revisor's note: In codifying section 75 of public act 98-252, an
incorrect reference to "section 69 of this act" was deemed by the Revisors to be a reference to "section 74 of this act" and
therefore cited as "section 46a-33b"); June Sp. Sess. P.A. 99-1 amended Subsec. (e) to add appropriations for the minor
capital improvement account in the Department of Public Works, effective July 1, 1999; P.A. 00-192 amended Subsec.
(e) to include appropriations for the litigation/settlement account in the Office of Policy and Management, effective July
1, 2000; P.A. 06-187 amended Subsec. (e) to add appropriations for the state-wide tourism marketing account of the
Commission on Culture and Tourism and added Subsec. (i) re nonlapsing of funds appropriated for the federal Workforce
Investment Act, effective July 1, 2006; P.A. 08-91 amended Subsec. (f) to eliminate 5% cap re appropriations for student
financial assistance and add scholarship program established under Sec. 10a-169 to exceptions, effective July 1, 2008.
Cited. 200 C. 386.