§ CH. 8.6. Lapse of appropriations.

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Every appropriation, except an appropriation for a capital expenditure, shall lapse at the end of the last day of the fiscal year if that appropriation has not been expended or lawfully encumbered. An appropriation for a capital expenditure shall continue in force until the purpose for which it was made has been accomplished or abandoned. The purpose of any such appropriation shall be deemed abandoned if three years pass without any disbursement from of encumbrance of the appropriation for such purpose.

                    
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