7-6-2330. Lapse of appropriation. (1) Subject to the provisions of subsection (2), all appropriations, other than appropriations for uncompleted improvements in progress of construction, lapse at the end of the fiscal year.
     (2) (a) The appropriation accounts must remain open for a period of 30 days after the end of the fiscal year for the payment of claims incurred against the appropriations prior to the close of the fiscal year and remaining unpaid. After the period has expired, all appropriations, except as otherwise provided regarding uncompleted improvements, become null and void, and any lawful claim presented after expiration against any appropriation must be provided for in the ensuing budget.
     (b) Subsection (2)(a) does not apply to a county that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 6, Ch. 148, L. 1929; re-en. Sec. 4613.6, R.C.M. 1935; amd. Sec. 2, Ch. 170, L. 1943; amd. Sec. 1, Ch. 159, L. 1953; amd. Sec. 1, Ch. 148, L. 1955; amd. Sec. 1, Ch. 194, L. 1963; R.C.M. 1947, 16-1907(8); amd. Sec. 29, Ch. 430, L. 1995.