Colorado Code § 24-75-102

When appropriations expended - balance
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(1) (a) Except as otherwise
provided by law, including paragraph (b) of this subsection (1), all moneys appropriated by the
general assembly may be expended or encumbered, if authorized by the controller, only in the
fiscal year for which appropriated. Except as otherwise provided by law, any moneys
unexpended or not encumbered from the appropriation to each department for any fiscal year
shall revert to the general fund or, if made from a special fund, to such special fund.
Determination of such expenditures or encumbrances shall be made no later than thirty-five days
after the close of the fiscal year and pursuant to the provisions of section 24-30-202 (11).
(b) (I) Appropriations for the superfund, brownfields, and natural resource damage
programs administered by the department of public health and environment pursuant to article 15
of title 25, C.R.S., shall be encumbered within eighteen months after the beginning of the fiscal
year for which they were appropriated.
(II) As used in this paragraph (b), "superfund" means the federal "Comprehensive
Environmental Response, Compensation, and Liability Act of 1980", 42 U.S.C. sec. 9601 et seq.,
as amended.
(2) and (3) Repealed.

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