1. (1) Each appropriation listed in Section 63J-1-602.1 or 63J-1-602.2 is nonlapsing.

2. (2) No appropriation from a fund or account or appropriation to a program may be treated as nonlapsing unless:

   1. (a) it is listed in Section 63J-1-602.1 or 63J-1-602.2;
   2. (b) it is designated in a condition of appropriation in the appropriations bill;
   3. (c) nonlapsing authority is granted under Section 63J-1-603; or
   4. (d) it is reviewed under Section 63J-1-904.
3. (3) Each legislative appropriations subcommittee shall review the accounts and funds that have been granted nonlapsing authority under the provisions of this section or Section 63J-1-603.

4. (4) Except as provided in Subsection (5), on or before October 1 of each calendar year, an agency shall submit to the legislative appropriations subcommittee with jurisdiction over the agency's budget a report that describes the agency's plan to expend any nonlapsing appropriations, including:

   1. (a) if applicable, the results of the prior year's planned use of the agency's nonlapsing appropriations; and

   2. (b) if the agency plans to save all or a portion of the agency's nonlapsing appropriations over multiple years to pay for an anticipated expense:

      1. (i) the estimated cost of the expense; and
      2. (ii) the number of years until the agency will accumulate the amount required to pay for the expense.
5. (5) The State Board of Education shall submit the report described in Subsections (4)(a) and (b) on or before October 10 of each calendar year.

Amended by Chapter 54, 2025 General Session