[Adopted 5-2-2009 STM by Art. 15]
Except as otherwise provided by state law, the remaining balance in any money article shall be closed to surplus revenue by the Town Accountant if:
A. 
The monies have yet to be expended by the close of the second full fiscal year following its appropriation; and
B. 
The Town Accountant determines that the funds are not committed by contract.