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Capital Budget
A plan of proposed capital outlays and the means of financing
them.
Capital Outlays
Expenditures for the acquisition of capital assets.
Capital Program
A plan for capital expenditures to be incurred each year over
a fixed period of years to meet capital needs. It lists each
project or other contemplated expenditure in which the government
is to have a part and specifies the full resources estimated
to be available to finance each projected expenditure.
Contingency Account
Funds set apart to provide for unforeseen expenditures or
for anticipated purposes of uncertain amounts.
Continuation Budget
A budget at a level of funding required to maintain current
service levels during the coming year.
Current Year
The fiscal year in progress
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