Arizona Statutes
§ 35-172 — Authorized expenditures classed as appropriated
Arizona·Title 35 Arizona Revised Statutes·Ch. 1 BUDGETARY AND FISCAL PROVISIONS FOR STATE AGENCIES·Art. 4 Classification and Allotment of Funds
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.
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.
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