Section 35-190 - Incurring obligations after close of fiscal year; lapsing appropriations; exceptionsA. Except as provided in section 35-191, an officer or other agency of the state, after the close of any fiscal year, shall not incur or order or approve incurring any obligation or expenditure under any appropriation made by the legislature for that fiscal year. An expenditure shall not be made from or be charged to any appropriation made by the legislature for any fiscal year that has expired at the time the obligation for such an expenditure was incurred.B. The department of administration may draw warrants, checks or electronic funds transfer vouchers against the available balances of appropriations made for a fiscal year for a period of one month after the close of that fiscal year: 1. To pay obligations incurred during the fiscal year for which such appropriations were made.2. To fulfill contracts properly made during the year as determined by the director of the department of administration.C. One month after the beginning of each fiscal year, all balances of appropriations for the prior fiscal year lapse and further payments shall not be made on any claim due to expenditures for the prior fiscal year.D. Appropriations for construction or other permanent improvements do not lapse until the purpose for which the appropriation was made has been accomplished or abandoned, unless the appropriation is available during the entire fiscal year without an expenditure from or encumbrance on the appropriation.E. This section does not require reversion to the state general fund of any balance derived wholly or partly from federal grants, earnings or other sources, and remaining in any special revenue, endowment, interest, redemption or suspense agency fund at the close of the fiscal year unless expressly provided by law, or require reversion to the state general fund of any balance of fiscal year appropriations made for state institutions under the control of the Arizona board of regents.Amended by L. 2019, ch. 61,s. 13, eff. 8/27/2019.