§ 9-4-207 — Disposition of unexpended appropriations

(a) All unexpended general fund appropriations shall lapse
as of the end of the fiscal period excluding appropriations for
purposes as specified in subsection (d) of this section.
(b) All unexpended federal funds appropriations and budget
authorizations to accept and expend federal funds as provided by
W.S. 9-4-206(b) shall be reviewed by the state budget department
at the end of the fiscal period. The department may authorize
amounts to be carried forward into the next fiscal period which
are necessary to complete activities or functions in progress,
for activities or functions not then started, and for purposes
as specified in subsection (d) of this section. Federal funds
not carried forward shall revert to the general fund unless
federal requirements provide otherwise or unless otherwise
provided by the legislature.
(c) Unexpended appropriations from any funds created by
this act not specified in subsection (a) or (b) of this section
shall lapse at the end of the fiscal period and be accounted for
as unappropriated surplus within the fund or account if
applicable, excluding appropriations for purposes as specified
in subsection (d) of this section.
(d) Appropriations for the purposes specified in this
subsection shall be excluded from reverting pursuant to
subsections (a) through (c) of this section. Appropriations
that do not revert pursuant to this subsection shall be expended
only on the projects for which the funds were appropriated or as
authorized by paragraph (iv) of this subsection. Funds subject
to this subsection are appropriations:
(i) For capital outlays;
(ii) For information technology projects which have
been certified by the state chief information officer as having
a defined scope, defined process to ensure competitive bidding,
and an identified need for continuing the expenditure beyond the
applicable fiscal period from unexpended appropriations. The
certification shall be provided to the state auditor prior to
the end of the applicable fiscal period;
(iii) Which are specifically designated by law as not
subject to reversion under this section;
(iv) For major maintenance as defined by W.S. 9-2-
3001(b)(ix) for state property, community college property and
University of Wyoming property. Appropriations subject to this
paragraph that do not revert may be expended on any expenses
incurred for major maintenance as defined by W.S. 9-2-
3001(b)(ix).
(e) In each even numbered year:
(i) For purposes of reverting unexpended
appropriations:
(A) Not later than July 15, the state auditor
shall provide to each affected agency a list of existing
unexpended appropriations or authorizations from all prior
fiscal periods;
(B) Not later than August 15, each agency shall
provide to the auditor a list of existing unexpended
appropriations or authorizations for all prior fiscal periods
and amounts which can be reverted;
(C) Not later than October 1, the auditor shall
revert any unexpended appropriation for which there is no legal
authority to carry forward the appropriation into the next
fiscal period.
(ii) For purposes of reporting unexpended
appropriations:
(A) Not later than October 15, the state auditor
shall provide to each affected agency a list of existing
unexpended appropriations or authorizations from all prior
fiscal periods;
(B) Not later than November 15, each agency
shall provide to the state auditor the nature of each
outstanding obligation, the authority to maintain any unexpended
appropriation and a timeline for expenditure of funds to meet
any outstanding obligation legally incurred.
(iii) Not later than December 1, the auditor shall:
(A) Repealed by Laws 2016, ch. 8, § 2.
(B) In consultation with the state budget
department, report to the governor and joint appropriations
committee on all unexpended appropriations or authorizations
remaining after September 30. The state chief information
officer shall be consulted for purposes of information
technology projects within the report. The report shall
include:
(I) Identification of the provision of law
initially appropriating the funds;
(II) The amount of funds not reverted;
(III) An explanation of why each amount did
not revert and for each capital outlay or information technology
project for which funds did not revert, a description of the
project;
(IV) The anticipated date upon which the
funds will revert;
(V) For funds not reverted pursuant to W.S.
9-2-1008, the fund type, purpose and timeline for expenditure of
funds to meet any outstanding obligation legally incurred;
(VI) The account or fund to which the funds
will revert.
(f) For purposes of subsection (e) of this section funds
within an account or fund established by codified statute as not
subject to reversion or lapse at the end of a fiscal period
shall not be considered as reportable funds.
(g) The state auditor, in consultation with the state
budget department, shall accommodate the department of
transportation's October through September fiscal period in
implementing the reporting requirements of subsections (e) and
(f) of this section regarding the disposition of unexpended
appropriations while still identifying any reversions by October
1 of each even numbered year.