The Legislature has a legal responsibility to control budget unit spending. Control is exercised through the appropriations. Appropriations are both authorizations to spend and limitations upon spending. Under certain circumstances, a budget unit might be reimbursed for certain expenditures. If not accounted for properly, this might have the effect of making it seem that a budget unit spent less than it did. This, in turn, might make it seem that the budget unit could spend more than the Legislature had intended. In most circumstances, this is prohibited. In some cases, the reimbursement is not foreseen by the Legislature and so is not noted in the appropriation act. If this is true, the budget unit may be free to credit the reimbursement to the fund from which it operates. Under these circumstances, the budget unit must meet legal requirements and communicate certain information, in writing, about the reimbursement to the JLBC, the OSPB and the State Comptroller. This information may be found in A.R.S. § 35-142.01 and is outlined in GAO Technical Bulletin No. 00-8.