| Subject | Section |
|---|---|
| PURPOSE OF BUDGETARY ACCOUNTING | 8310 |
| BUDGETARY CONTROL | 8311 |
| APPROPRIATIONS – PURPOSE AND REQUIREMENTS | 8320 |
| APPROPRIATION AVAILABILITY | 8325 |
| TYPES OF APPROPRIATION | 8326 |
| ENCUMBRANCES | 8340 |
| ENCUMBRANCES - PERSONAL SERVICES | 8341 |
| ENCUMBRANCES - OPERATING EXPENSES AND EQUIPMENT | 8342 |
| ENCUMBRANCES - CAPITAL OUTLAY | 8343 |
| EXPENDITURES | 8360 |
| REIMBURSEMENTS | 8365 |
| ABATEMENTS OF EXPENDITURES | 8366 |
| PRIOR YEAR APPROPRIATION ADJUSTMENTS | 8367 |
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