At the state and local levels, the two steps are usually combined when the annual budget is passed as it also serves as the appropriation act, though supplemental appropriations are often made throughout the fiscal year to add additional funding and/or to shift funding between accounts as needed to cover unexpected expenditures. | At the state and local levels, the two steps are usually combined when the annual budget is passed as it also serves as the appropriation act, though supplemental appropriations are often made throughout the fiscal year to add additional funding and/or to shift funding between accounts as needed to cover unexpected expenditures. |