Ariz. Rev. Stat. » Title 35
Arizona Revised Statutes

Ariz. Rev. Stat. § 35-190 (2026)

Incurring obligations after close of fiscal year; lapsing appropriations; exceptions

✓ current as of May 2026
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A. 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.

Notes of Decisions
Cited in 6 cases, 1977–2013 · leading case: Arizona Bd. of Regents v. Arizona York Refrigeration Co., 565 P.2d 518 (Ariz. 1977).
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Arizona Bd. of Regents v. Arizona York Refrigeration Co., 565 P.2d 518 (Ariz. 1977). · cites it 6× “The defendants argue that the plaintiff’s claim was untimely filed because A.R.S. § 35-190 forbade approval of any expenditure after the close of the fiscal year.”
San Carlos Apache Tribe v. Superior Court, 972 P.2d 179 (Ariz. 1999). “The monies in the administrative fund are exempt from lapsing under section 35-190. C. If the director determines that a fee, including a fee collected pursuant to section 45-611, has been erroneously paid during the same fiscal year or during any prior fiscal year, the director…”
Arizona Early Childhood Dev. & Health Bd. v. Brewer, 212 P.3d 805 (Ariz. 2009). “Monies in the program, administrative costs, private gifts and grant monies accounts of the fund are not subject to legislative appropriation and are exempt from the provisions of § 35-190 relating to lapsing of appropriations.”
Litchfield Elementary Sch. Dist. No. 79 v. Babbitt, 608 P.2d 792 (Ariz. Ct. App. 1980). “The appropriation made by subsection A of this section is exempt from the provisions of § 35-190, Arizona Revised Statutes, relating to lapsing of appropriations.”
Hamm v. Ryan, 318 P.3d 868 (Ariz. Ct. App. 2013). “Monies in the fund are subject to legislative appropriation and are exempt from the provisions of section 35-190 relating to lapsing of appropriations.”
Early Child. Devel. & Health Bd. v. Brewer, 212 P.3d 805 (Ariz. 2009). “Monies in the program, administrative costs, private gifts and grant monies accounts of the fund are not subject to legislative appropriation and are exempt from the provisions of § 35-190 relating to lapsing of appropriations.”
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