State Administrative Manual (SAM)

CHAPTER 6000 - Budgeting

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Introduction 6000 
Availability of Budget Instructions and Forms 6005 
Preface 6110 
Budget Development 6120 
Budget Enactment 6130 
Administration 6140 
Budget Process 6150 
The Traditional Concept 6210 
The Program Concept 6220 
Development and Enactment of the Annual Financial Plan- The Process in Brief 6300 
Budget Policy 6305 
Agency Briefings and Governor's Review 6310 
Preparation and Submittal of Budgets 6315 
The Governor's Budget -Publication- Distribution- Ordering- and Public Sale 6320 
The Budget Bill 6325 
Legislative Analyst's "Analysis of the Budget Bill" 6330 
Budget Act 6333 
Legislative Fiscal Committee and Floor Actions 6335 
Budget Committee on Conference 6340 
The Governor's Veto 6345 
Final Budget Summary 6350 
The List of Changes to the Governor's Budget Final Change Book 6355 
The Department Budget Presentation 6400 
Responsibilities and Authority of Fund Administrators and Fund Users 6401 
Personal Services 6403 
Staff Benefits 6412 
Salaries and Wages (State Controller's Office Role) 6415 
Schedule 7A - Budget Supplement of Authorized Salaries and Wages (Processing) 6418 
Schedule 8 Tabulation 6424 
Description of Schedule 8 Tabulation 6427 
Verification and Completion of Schedule 8 Tabulation 6429 
Expiring Filled Positions 6436 
Blanket Positions 6439 
Preparation of Schedule 8 Summary 6448 
Operating Expenses and Equipment 6451 
Space Action Requests (STD. Form 9) 6453 
Preparation of Supplementary Schedule of Operating Expenses and Equipment 6454 
Budget for Equipment 6457 
Supplementary Schedule of Federal Funds 6460 
Reimbursements 6463 
Supplementary Schedule of Reimbursements 6466 
Special Items of Expense 6469 
Claims and Tort Liability Budget Procedure 6472 
Expenditures by Category 6475 
Detail ofAppropriations and Adjustments 6478 
Fund Condition Statements 6481 
Administration of the Operating Budget 6500 
Legal Basis for Budgetary Control 6503 
Permanent Services 6509 
New Positions 6512 
Limited Term Positions 6515 
Temporary Help or Overtime Blankets 6518 
Certification for Continued Payment of Established Positions 6521 
Budgetary Approval of Position-Related Transactions 6527 
Revision of Programs and Allotments 6533 
Request of Necessity for Appropriation Augmentation 6536 
Budget Revision STD. Form 26 6542 
Preparation of Budget Revision STD. Form 26 6545 
Intraschedule Transfers Section 26.00 of the Budget Act 6548 
Sections 28.00 and Section 28.50 Reporting 6551 
Completion of Section 28.00 andSection 28.50Applications 6554 
Section 28.00 and 28.50 Application Approval 6557 
Emergency Services by State Agencies 6560 
Standardized Regulatory Impact Assessment for Major Regulations 6600 
General 6601 
Definition 6602 
Economic Impact Statement 6603 
Contents of Fiscal Impact Statement (FIS) 6604 
Fiscal Impact on Local Government 6605 
Funding forReimbursable Local Costs 6606 
Cost Estimating Methodology 6607 
Nonreimburseable Local Costs 6608 
Savings to LocalGovernments 6609 
Increases or Reductions in Local Revenues 6610 
Costs to State Agencies 6611 
Savings to State Agencies 6612 
Fiscal Impact on Federal Fundingof State Programs 6613 
Signature Requirements for Fiscal Impact Statement (FIS) 6614 
EstimatesWhich Require Department of Finance Action 6615 
Input from Other Governmental Agencies in the Development of Fiscal Estimates 6616 
Information Technology Expenditures 6700 
Definitions 6710 
Exclusions 6720 
Requirements 6730 
Expenditure Support 6750 
Information Technology Audits 6760 
Cost Allocation 6770 
Data Center Financial Management 6780 
Overview of Capitalized Assets 6801 
Capitalized Assets: Who Does What 6805 
Capital Outlay Versus StateOperations and Local Assistance 6806 
Minor Capital Outlay 6807 
The Capital Outlay Process in Brief 6808 
Legal Citations for Capitalized Assets and Financing 6809 
Capitalized Assets Planning and Budgeting 6810 
Capitalized Assets Budget Development Highlights 6812 
Budget Preparation and Enactment Timetable 6814 
Documents Required to Request Capital Outlay Funding 6816 
Capital Outlay Budget Change Proposals (COBCP) 6818 
Five-Year Capitalized Assets Plan 6820 
Prototype Development/Changes 6821 
Historical Resources 6822 
Use of Consultants 6823 
DGS' Feasibility Review 6824 
Scope Meetings 6826 
Budget Package Preparation- Budget Estimates 6828 
BudgetHearings- Final Budget Document Preparation 6830 
Governor's Budget and Legislative Approval 6832 
Capital Outlay Reappropriations 6834 
Ten-Year Survey of Capital Outlay and Infrastructure Needs 6837 
Capital Outlay Coding Structures 6839 
Administration of Capital Outlay Program 6840 
Methods of Project Delivery 6841 
State Public Works Board (PWB) Overview 6842 
Monthly Public Works Board Process 6844 
Standard Information Required WhenRequesting PWB or DOFAction 6845 
Typical Project Phases- RelatedForms and Board Items 6846 
Starting Projects 6847 
Studies 6848 
Site Selection and Acquisition 6849 
Environmental Impact and Review Process 6850 
Preliminary Plans Review 6851 
Approve Working Drawings and Proceed to Bid 6852 
Award Construction Contract 6853 
Construction 6854 
Equipment 6855 
Project Completion 6856 
Board Items for Interim Financing and Bond Sale 6860 
Augmentation- Additional Costs(Within Appropriation) and Recognition of Deficits 6861 
Bid Savings- Project Savings- and Reversions 6862 
Scope Changes 6863 
Quarterly Report 6864 
Inmate Day Labor 6865 
Condemnations (Exercise of Eminent Domain) 6866 
Transfer of Funds to the Architecture Revolving Fund (ARF) 6868 
Capitalized Assets Financing 6870 
General Obligation (GO) Bonds 6871 
Lease-Revenue Bonds 6872 
State Public Works Board (PWB) Lease-Revenue Bond Programs 6873 
Joint Powers Authority (JPA) Lease-Revenue Bond Programs 6874 
FinancingLeases Versus Operating Leases/Contracts 6876 
Interim Financing 6878 
The Bond Sale 6880 
Post-Sale Activities 6882 
Continuing Disclosure 6884 
Client Department's Responsibilities 6886 
Budget Treatment of Lease-Revenue Debt Service Payments 6888 
Glossary and Index for Capital Outlay Terminology and Forms 6899 
The Legislature 6900 
Legislative Calendar 6905 
Legislation 6910 
Bills (AB/SB) 6915 
Constitutional Amendments (ACA/SCA) 6920 
Joint Resolutions (AJR/SJR) 6925 
Concurrent Resolutions (ACR/SCR) 6930 
House and Senate Resolutions (HR/SR) 6935 
Rules Committee Resolutions 6940 
The Legislative Process 6945 
Departmental Proposed Legislation 6950 
Hearings 6955 
Bill Analysis 6960 
Enrolled Bill Report 6965