Any portion of an annual appropriation remaining unexpended and unencumbered at the close of a fiscal year shall lapse and be credited to the general fund, except that any balance remaining in any other fund at the end of a fiscal year may remain to the credit of that fund and be subject to further appropriation.
Unexpended appropriations
Tenn. Code Ann. § 6-56-211, under Municipal Budget Law of 1982.
Tenn. Code Ann. § 6-56-211