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Code · Maryland · State Finance and Procurement

§ 7-305

275 words·~1 min read·/md/state-finance-and-procurement/7-305·

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§7–305.
(a)In this section, “capital expenditure” includes an expenditure for:
(1)acquisition of land, buildings, or equipment; or
(2)new construction.
(b)At the end of a fiscal year, the unspent part of an appropriation for a capital expenditure made through the State budget or a supplementary appropriation act other than an enabling act for a general obligation loan:
(1)does not revert to the General Fund; and
(2)with the approval of the Board of Public Works, may be carried in a capital account until it is spent in accordance with subsection
(c)of this section or until the authority to spend the appropriation for a project terminates.
(c)Money carried in a capital account under subsection
(b)of this section may be spent only for a capital purpose.
(d)Unless otherwise provided by law, the authority to spend the appropriation for a project terminates:
(1)2 years after the effective date of the appropriation act that authorizes the project, if:
(i)evidence that a required matching fund will be provided has not been presented to the Board; or
(ii)no part of the project is under contract and the Board has not encumbered money for any part of the project;
(2)1 year after the latest of abandonment, completion, or acceptance of the project; or
(3)except to the extent the Board has encumbered money for a State project or program authorized by an appropriation act, 7 years after the effective date of the appropriation act that authorized the project unless:
(i)the appropriation act provides otherwise; or
(ii)in an emergency, the Board unanimously grants a temporary exception for 1 year.
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