Source: Individual State ACFRs
Release Timing: Following Year
Frequency: Annual
Contact: State Financial Office

The International Public Sector Accounting Standard defines "Final Budget" as follows: "The Final Budget is the original budget, adjusted for all reserves, carry-over amounts, transfers, allocations, supplemental appropriations, and other authorized legislative or similar authority, changes applicable to the budget period.”

-- http://www.ifac.org/sites/default/files/publications/files/ipsas-24-presentation-of-1.pdf