premise: (JFMIP Standardization Project) Unobligated balances expire (cease to be available for obligation) -- 1-year accounts at the end of the fiscal year;-- multiple-year accounts at the end of the period specified;-- no-year accounts only when they are 1) rescinded by law, 2) purpose is accomplished, or 3) when disbursements against the appropriation have not been made for 2 full consecutive years.
hypothesis: Unobligated balances expire at the end of the fiscal year.