§ 35.10 UNEXPENDED APPROPRIATIONS.
   It shall be the duty of the Comptroller to transfer and place to the credit of the General Fund all unexpended balances of appropriations remaining at the close of each fiscal year. Provided that no transfer shall be made or disposition ordered of any trust fund, or any fund arising from special assessments or special taxation, nor in cases where contracts have been made or liabilities incurred on account of any appropriations and remain uncompleted or unpaid at the close of the fiscal year, nor of any fund created for any special purpose or the payment of any liability exclusively provided for by taxation.
(1980 Code, § 5.010)