A. For the purpose of accounting, budgeting, allotting and reporting, all expenditures authorized by either the general appropriation act or by any separate or special act shall be classed as appropriated by the legislature.

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Terms Used In Arizona Laws 35-172

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization

B. Expenditures under the general classes provided by subsection A shall be subdivided by the department of administration in accordance with the objects and character of the expenditures and in such manner that the true and actual cost of each object will be reflected perpetually on the division’s books.