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invoices presented after that date may be paid from appropriations |
| or allocations for the ensuing year on the recommendation of the |
| State Controller if within the amounts of approved allotments. At |
| the end of each fiscal year, unencumbered appropriation and |
| allocation balances lapse into the appropriate fund and are not |
| available unless authorized by law. Encumbered balances may not be |
| carried forward more than once at the end of a fiscal year, except |
| that all encumbered balances and accounts for financial assistance |
| and regional planning grants in accordance with Title 30-A, chapter |
| 187 may be carried forward for 2 years beyond the year in which |
| those balances are encumbered. |