The act of moving the accounting impact of
an open pre-encumbrance, encumbrance, receivable, or a selected group
of the other accounting activity from one budget fiscal year into
the next at or after a new fiscal year has begun. In all cases but
receivables, the roll also involved the accounting fiscal year too.
The act of closing out the accounting impact
of an open pre-encumbrance, encumbrance, receivable, or a selected
group of the other accounting activity in the prior budget and accounting
fiscal year with a separate transaction closing out the open one in
a manner that does not reflect as a collection or a purchase.
Roll