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> TotalM T o t a l % O O ? Warning Text? W a r n i n g T e x t % X T a b l e S t y l e M e d i u m 2 P i v o t S t y l e L i g h t 1 6 ` S Sheet1 Sheet2 s Sheet3 5 I d 2 Transfer between line categories within an account FINANCIAL ORDER TRANSACTION! EFFECTIVE DATE OF FINANCIAL ORDER 010, 012 UA NA LP E1 E E2 E3 E, DR E, T E4 Date to prepare FO Date FO due in Budget Office
July 14, 2009
July 28, 2009 August 11, 2009 August 25, 2009 September 3, 2009 September 22, 2009 October 5, 2009 October 20, 2009 November 2, 2009 November 13, 2009 December 1, 2009 December 15, 2009 E5C The financial order is effective upon the approval of the Governor. Required forms, Required forms (depend on source of funding)2 Increase allotment up to legislative authorization> Transfer between accounts and line categories within an agency/ Uncommitted balance of appropriation/allocation 016, 017, 018, 019, Bond Funds% 5 MRSA 1582. Handling Appropriations L 5 MRSA 1667-B. Allotment in Excess of Legislatively Authorized Allocations 5 MRSA 1669. Federal Funds % 5 MRSA 1583-A. Creation of positions Q - sub-1. Funding for new programs must be approved via the legislative process.
- sub-3. Transfers of Personal Services to All Other or Capital Expenditures are not allowed by financial order unless specifically authorized in law.
Y This transaction requires legislative approval unless specifically authorized in statute. - first . Limited-period, project or other temporary positions may be established for a period not to exceed two years. Beyond two years, LP.
- first . The State Lottery Fund (fund 067) and the Dirigo Health Enterprise Fund (fund 054) are not allowed to exceed legislatively authorized allocations. f - Transfers may also be made as a result of collective bargaining if specifically authorized in law. - first . A financial order authorizing the expenditure of new federal funds is allowed for the first 12 months. Beyond 12 months, LP. 2 Increase allotment above legislative authorization Intradepartmental transfers Line category transfer= Increase allotment in quarter(s) by reducing other quarter(s) E6 Allotment revision Establish positions E, (DR or UBF) - A transfer form is required if funding is being requested in line categories other than the line categories where the funds are appropriated/allocated. Line category rules apply.
E, (UBF or T) 5 MRSA 1662, sub-3 and 1667 second . Provides the authorization for the Bureau of the Budget to approve/recommend changes in the work program during the fiscal year. (financial and budget orders) ( * SoF7 Not permitted or does not apply to this funding source. - sub-4. General Fund transfers of Personal Services to Personal Services are authorized when both the savings in the account being transferred from and the shortfall in the account being transferred to are attributable to attrition. Include statement in SoF indicating the same. RA6 Special language requirement in the Statement of Fact. - SoF. Future financial orders funding the position must include a reference to the original financial order. e.g.; "this position was originally established on (FO #)" - RA. For funding using salary savings to fund the position, a memo (i.e., salary savings memo) that creates savings in Personal Services by providing an action to another position within the same account. % Required attachments other than forms - SoF. "Funds are no longer required in (specify line category and object) for the purpose for which they were originally intended" and include explanation. *30-Day Waiver Request processL - Financial order has a 30-day wait* if any portion is subject to the wait.U - first . Transfers of unexpended appropriations in general require a 30-day wait.*
- sub-1. Revisions of allotment that will cause financial commitments to exceed current appropriations/allocations are subject to a 30-day wait.*
K 5 MRSA 1585. Transfer of Unexpended Appropriations (revisions of allotment) - SoF. Within existing resources, "Based on current projections there are sufficient funds in this account to meet obligations for the remainder of the fiscal year" and include explanation. - sub- 3 and 4. Allotment of Other Special Revenue Funds, Internal Service Funds and the unencumbered balance require a 30-day wait.* (see exceptions in statute) - SoF. Financial orders allotting the unencumbered balance in a General Fund or Highway Fund account must include the citation authorizing the funds to carry. K - sub-5-B. SoF. "Failure to allot these funds (detrimental impact here)". c - SoF. Allotment of the unencumbered balance in any fund requires a statement indicating the same. X - RA. Federal grant authorization, Memorandum of Understanding, or other authorization. E1, E3 - SoF. Includes the begin date and end date funding source for funding in the fiscal year in which the postion is established. statewide. Limited-period, project, Worker's compensation New or additional federal funds Additional revenue Unencumbered balances Reference Key 5 MRSA, 1585, sub-1 and 1667-B, second . The purpose of the 30-day wait period is to provide ample time to notify the legislature of certain actions as required by law. The 30-days begins once the Governor has approved the financial order. + L Statutory References, Special Language Requirements and Required Attachments 013, 015, 052, Enterprise Funds? 5 MRSA 1585. Transfer of Unexpended Appropriations (transfers) 3 FINANCIAL ORDER INFORMATION (last updated 10/01/19) q - Transfers of unencumbered balances that have not been allotted require transfer and increase in allotment only - Transfers of unencumbered balances in the General Fund from an administratively created account to the operating account do not require a 30-day wait.g Forms - E=Expenditure; DR=Dedicated Revenue; T=Transfer; UBF=Unencumbered Balance Forward (no DR form) 3 Increase up to Revenue Forecasting Committee amount
UA (no DR) - The department must prepare a memo addressed to the State Budget Officer outlining the extraordinary situation that warrants the waiver of the 30-day wait. This memo must accompany the financial order submission to the Bureau of the Budget. y - Upon approval by the Governor, the financial order is forwarded to the Office of Fiscal and Program Review, and the Joint Standing Committee on Appropriations and Financial Affairs (AFA) for approval of the waiver request. AFA members must be present for this review and approval and may request the Commissioner of the Department to testify to the extraordinary situation./ 014, 024, 077, Internal Service Funds (E3, AL5) j 7 8 t8 9 9 c ; l? @ b -D G D K R mM P c c j B
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