{"data":{"id":"us-mn/minn.-stat.-383c.026","jurisdiction":"us-mn","citation":"Minn. Stat. § 383C.026","heading":"LAPSE OF APPROPRIATIONS.","body":"Each appropriation, except an appropriation for a capital expenditure, lapses at the close of the fiscal year to the extent that it has not been expended or encumbered. Amounts in funds unexpended at the end of the fiscal year may be carried over from one fiscal year to the next in accordance with generally accepted accounting principles.\nAn appropriation for a capital expenditure continues in force until the purpose for which it was made has been accomplished or abandoned. The purpose of a capital expenditure appropriation is abandoned if three years pass without a disbursement from or encumbrance of the appropriation.","path":["COUNTIES, COUNTY OFFICERS, REGIONAL AUTHORITIES","CHAPTER 383C. ST. LOUIS COUNTY","BUDGET PROCEDURE"],"source_url":"https://www.revisor.mn.gov/statutes/cite/383C.026","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:44Z","sha256":"bf12615d7e473d8cf55afc3f2b20da613f5df291da2bcb856002f9a7cafa077d","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-383c.025","next":"us-mn/minn.-stat.-383c.027"},"notice":"GroundRules: Original legal text. Not legal advice."}