2020 Georgia Code
Title 45 - Public Officers and Employees
Chapter 12 - Governor
Article 4 - Office of Planning and Budget
Part 1 - Management of Budgetary and Financial Affairs
§ 45-12-89. Appropriations Not Expended or Obligated at End of Fiscal Year to Lapse
At the end of each fiscal year, the amount of each appropriation provided for in this part, except for the mandatory appropriations required by the Constitution of Georgia, remaining unexpended and not contractually obligated in writing shall lapse and cease to be available; and the state treasury shall not pay any unallotted appropriations and shall make the necessary adjustments in its appropriation accounts to charge off the amount of the lapsed appropriations. All appropriated funds, except for the mandatory appropriations required by the Constitution of Georgia, remaining unexpended and not contractually obligated at the expiration of the General Appropriations Act shall lapse.
(Code 1933, § 40-420, enacted by Ga. L. 1962, p. 17, § 1; Ga. L. 1973, p. 673, § 9.)
OPINIONS OF THE ATTORNEY GENERAL
Appropriation of funds in reserve.
- A reserve consists of the funds from a prior fiscal year's appropriation which have been obligated, so as to preclude lapse, but which have yet to be expended. Such funds would only be available for further appropriation in the event that the obligation against them were to be extinguished by the operation of a statute of limitations or some other means which would preclude the legal necessity of satisfying the obligation. 1979 Op. Att'y Gen. No. U79-26.
Funds in reserves may not be appropriated in fiscal years subsequent to those in which the reserves were created as long as the obligations against such reserves remain outstanding. 1979 Op. Att'y Gen. No. U79-26.
When state agency may contract in one fiscal year for services for next fiscal year.- A state agency may contract with a party in one fiscal year for services to be performed in the next fiscal year so long as the funds to meet obligations of contract were existing in the agency's appropriation and were unobligated prior to the execution of contract. 1980 Op. Att'y Gen. No. 80-163.
State agency has discretion in determining which fiscal year's funds were obligated by a particular contract. 1980 Op. Att'y Gen. No. 80-163.
Lapse of appropriations that become deobligated.- Appropriated state funds which become deobligated during a subsequent fiscal year are subject to lapse, and may not be applied to contracts for which motor fuel tax appropriations were previously committed. 1993 Op. Att'y Gen. No. 93-9.
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, States, Territories, and Dependencies, § 80.
C.J.S.- 81A C.J.S., States, § 404.
