For Expenditures we have terms and definitions in 3 topics. The topics are Advocacy, Congressional and Sanitation.

Expenditures (Advocacy)

The spending of funds.

Expenditures (Congressional)

The actual spending of money as distinguished from the appropriation of funds. The disbursing officers of the administration make expenditures; only Congress makes appropriations. The two are rarely identical in any fiscal year. In addition to some current budget authority, expenditures may represent budget authority made available one, two or more years earlier.

Expenditures (Sanitation)

Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service and capital outlays.

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