Indiana § 4-13-2-19 - Appropriations; lapse; exceptions; recognition of encumbered federal funds
Full text of Indiana Indiana Code § 4-13-2-19 — Appropriations; lapse; exceptions; recognition of encumbered federal funds, with citation guidance and answers to common questions.
§ 4-13-2-19. Appropriations; lapse; exceptions; recognition of encumbered federal funds
Sec. 19. (a) Except as specifically provided for in appropriation acts, every appropriation or part thereof remaining unexpended and unencumbered at the close of any fiscal year shall lapse and be returned to the general revenue fund. However, an appropriation for purchase of real estate or for construction or other permanent improvement shall not lapse until the purposes for which the appropriation was made shall have been accomplished or abandoned, unless such appropriation has remained during an entire fiscal biennium without any expenditure therefrom or encumbrance thereon.
(b) Except as otherwise expressly provided by law, the provisions of this section shall apply to every appropriation of a stated sum for a specified purpose or purposes made from the general revenue fund, but shall not, unless expressly so provided by law, apply to any fund or balance of a fund derived wholly or partly from special taxes, fees, earnings, fines, federal grants, or other sources which are by law appropriated for special purposes by standing, continuing, rotary, or revolving appropriations.
(c) In the case of federal funds encumbered by a state agency that is the recipient of the federal grant, for purposes of meeting reimbursements that are to come due after the expiration of the federal grant, the state agency's encumbrance on its ledgers shall be recognized as valid by the state comptroller for one (1) year or until the money is expended, whichever is sooner.
Formerly: Acts 1947, c.279, s.21. As amended by P.L.28-1983, SEC.11; P.L.136-2018, SEC.8; P.L.9-2024, SEC.90.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 4-13-2-19
What does Indiana Code § 4-13-2-19 cover?
Section 4-13-2-19 ("Appropriations; lapse; exceptions; recognition of encumbered federal funds") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 4-13-2-19?
A common citation format is "Indiana Code § 4-13-2-19" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 4-13-2-19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.