CONTENTS. LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID: 4792 i

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3 CONTENTS INTRODUCTION... 1 OPERATING BUDGET SUMMARIES... 8 METHOD OF FINANCE STRATEGY-LEVEL DETAIL CAPITAL BUDGET PROJECT SCHEDULE FEDERAL FUNDS SUPPORTING SCHEDULE FEDERAL FUNDS TRACKING SCHEDULE ESTIMATED REVENUE COLLECTIONS SUPPORTING SCHEDULE HOMELAND SECURITY FUNDING SCHEDULE BUDGETARY IMPACTS RELATED TO RECENTLY ENACTED STATE LEGISLATION SCHEDULE LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID: 4792 i

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5 INTRODUCTION The Eighty-fifth Legislature, General Apprpriatins Act (GAA), Biennium, Article IX, Sectin 7.01, prvides that itemized perating budgets must be filed by each state agency with the Office f the Gvernr, the Legislative Budget Bard (LBB), and the Legislative Reference Library each fiscal year by December 1. Nte that the terms state agency r agency used thrughut these instructins includes the appellate curts. STATE BUDGET CYCLE Figure 1 shws the tw-year state budgeting cycle, which may be subject t change. The prtin f the cycle that pertains t the infrmatin in this dcument is utlined in black. FIGURE 1 TEXAS BUDGET CYCLE, AS OF SEPTEMBER 2017 SOURCE: Legislative Budget Bard. OPERATING BUDGET COMPONENTS The tw primary cmpnents in the perating budget are the Summary f Budget by Strategy and the Summary f Budget by Methd f Finance. The Summary f Budget by Strategy will reflect the apprpriatin bill pattern cntained in the GAA fr each agency. The Summary f Budget by Methd f Finance must identify all methds f finance (MOF) frm which funds have been apprpriated, expended, r budgeted. Fr each MOF, enter the Regular Apprpriatin amunts frm the Cnference Cmmittee Reprt n Huse Bill 1, Eighty-furth Legislature, 2015, fr fiscal years 2016 and 2017 and LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID:

6 INTRODUCTION frm the Cnference Cmmittee Reprt n Senate Bill 1, Eighty-fifth Legislature, Regular Sessin, 2017, fr fiscal year These reprts are available n the LBB website at Budget Budget Dcuments by Sessin. Any adjustments t the amunts apprpriated (i.e., Regular Apprpriatins) in Huse Bill 1 fr fiscal years 2016 and 2017 and Senate Bill 1 fr fiscal year 2018 must be reflected in the Summary f Budget by Methd f Finance. Adjustments include: changes in apprpriated amunts t reflect specific GAA prvisins in Article IX, end-f-article Special Prvisins, and agency-specific riders; the enactment f the fllwing legislatin: Huse Bill 2, Eighty-furth Legislature, 2015; Huse Bill 6, Eighty-furth Legislature, 2015; Huse Bill 7, Eighty-furth Legislature, 2015; Senate Bill 1280, Eighty-furth Legislature, 2015; Huse Bill 2, Eighty-fifth Legislature, Regular Sessin, 2017; Huse Bill 3849, Eighty-fifth Legislature, Regular Sessin, 2017; Huse Bill 21, Eighty-fifth Legislature, First Called Sessin, 2017; Huse Bill 30, Eighty-fifth Legislature, First Called Sessin, 2017; the Gvernr s Vet Prclamatin reductins; the mst recent prjectins f Federal Funds and ther estimated funds, federal reimbursements, and Earned Federal Funds; and any ther legislatin passed by the Eighty-furth r Eighty-fifth Legislatures that makes, reduces, r reclassifies apprpriatins t the agency, including any ther funds available fr expenditure that were nt freseen at the time Huse Bill 1, 2015, r Senate Bill 1, 2017, were enacted. Other adjustments t fiscal year 2018 relating t Article IX prvisins shuld be made t the extent that they are knwn when the perating budget is filed. The infrmatin fr fiscal years 2016 and 2017 in the summary must match the Biennial Base Recnciliatin previusly apprved by the LBB and the Office f the Gvernr, Budget Divisin, except fr apprpriatin adjustments fr Huse Bill 2, Eighty-fifth Legislature, Regular Sessin, 2017, and updated data. These instructins and the instructins fr entering data int the Autmated Budget and Evaluatin System f Texas (ABEST) are prepared by the LBB and are available n the LBB website at Instructins Operating Budget. Any questins regarding these instructins shuld be directed t the LBB. 2 OPERATING BUDGET INSTRUCTIONS ID: 4792 LEGISLATIVE BUDGET BOARD OCTOBER 2017

7 INTRODUCTION GENERAL OPERATING BUDGET INSTRUCTIONS WHAT S NEW These instructins are similar t thse used t prepare perating budgets fr fiscal year 2016, except fr the fllwing ntable differences: Centralized Accunting and Payrll/Persnnel System (CAPPS) Agencies utilizing r deplying nt the Texas Cmptrller f Public Accunts (CPA) statewide enterprise resurce planning system, knwn as CAPPS, are required t identify CAPPS-related expenditures using Capital Expenditure Categry Cde 8000 when preparing the Capital Budget Prject Schedule. Agencies transitining t r implementing CAPPS as a hub agency, such as the Department f Transprtatin and the Health and Human Services Cmmissin, shuld als identify related expenditures in accrdance with this schedule. Please nte the fllwing requirements: all CAPPS csts, including nging maintenance, shuld be identified apprpriately as capital expenses within Capital Expenditure Categry Cde 8000, including salaries and ther staffing csts; agencies that receive apprpriatins in Article IX, ( GAA), fr csts related t CAPPS deplyment shuld shw this adjustment as a rider apprpriatin citing Article IX, 18.03, in the ABEST selectin menu in a drp-dwn bx; and as a reminder, agencies that make payments t CPA fr cnverted PepleSft licenses used fr internal accunting systems shuld identify these csts in Capital Budget Prject Schedules; Transferred Prgrams Histrical expenditures fr prgrams and functins transferred between agencies shuld be reflected at the agency in which the expenditure was actually made. Agencies receiving a transferred prgram r functin shuld nt recreate histrical expenditures fr a transferred prgram as if the prgram had existed at the receiving agency during thse years; Relevant Legislatin fr Fiscal Year 2018 Cnsistent with the apprach taken in previus years, agencies shuld adjust the 2018 apprpriated amunts, as shwn in the Cnference Cmmittee Reprt n Senate Bill 1, Eighty-fifth Legislature, Regular Sessin, The reprt is available n the LBB website. Agencies shuld adjust amunts fr the fllwing: Huse Bill 2, Eighty-fifth Legislature, Regular Sessin, 2017; Huse Bill 3849, Eighty-fifth Legislature, Regular Sessin, 2017; Huse Bill 21, Eighty-fifth Legislature, First Called Sessin, 2017; Huse Bill 30, Eighty-fifth Legislature, First Called Sessin, 2017; and Gvernr s Vet Prclamatin reductins; Budgetary Impacts Related t Recently Enacted State Legislatin Schedule Agencies implementing new state legislatin enacted by the Eighty-fifth Legislature shuld cmplete this new schedule shwing expended and estimated amunts fr fiscal years 2017 t 2021; Lapsed apprpriatins and unfilled full-time-equivalent psitins attributable t the Gvernr s hiring freeze in fiscal year 2017 shuld be shwn separately frm ther applicable lapses with the descriptin Savings Due t Hiring Freeze. The Budgetary Impacts Related t Federal Healthcare Refrm is n lnger required; Budget Overview The budget verview prvides a cncise summary f the agency s actual expenditures fr fiscal year 2017, including accruals and encumbrances, and budgeted expenditures fr fiscal year 2018, by strategy and methd f finance; Electrnic Submissins All agencies, institutins f higher educatin, and appellate curts and judicial branch agencies shuld include their Dual Submissin certificatin in the PDF submissin that is submitted thrugh the LBB applicatin (Dcument Submissins) lcated n the LBB s website at and submit a cpy t the Office f the Gvernr, Budget Divisin at budgetandplicyreprts@gv.texas.gv; Certificatin f Dual Submissins The Operating Budget is submitted electrnically, bth thrugh ABEST and as a PDF dcument. The request submitted in ABEST is the fficial submissin. A certificatin f the cntent f the dual submissins, and assurance that the ABEST submissin and the PDF dcument are ne and the same, shall be submitted as part f the PDF dcument. If there is a discrepancy between the ABEST submissin and the PDF dcument, the ABEST submissin will be presumed crrect. The certificatin frm is available n the LBB website at Instructins Operating Budget Certificatin Frm fr Certificatin f Dual LAR Submissin Template. If an ffice is headed by an elected fficial, the first assistant may sign fr the elected fficial; and Hurricane Harvey FEMA Public Assistance Prgram Agencies receiving FEMA Public Assistance funding fr LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID:

8 INTRODUCTION Hurricane Harvey respnse and recvery activities shuld use the CFDA Hurricane Harvey Public Assistance Grants. Activities may include debris remval, emergency prtective measures, the repair, replacement, r restratin f disaster-damaged, publicly wned facilities. Please reprt all ther grants and reimbursements fr the disaster under the standard CFDA fr each prgram. DEADLINE Agencies must submit their cmpleted perating budgets, thrugh ABEST and via PDF, n r befre December 1, ELECTRONIC SUBMISSION Agencies are required t submit a PDF versin f the perating budget electrnically thrugh the LBB Dcument Submissins applicatin and via t the Office f the Gvernr, Budget Divisin, at budgetandplicyreprts@gv.texas.gv. The LBB Dcument Submissins applicatin is available n the LBB website at dcs.lbb.state.tx.us. If LBB analysts require paper cpies, the analysts will make these requests separately. The Office f the Gvernr, the Legislative Reference Library, and the State Publicatins Clearinghuse require paper cpies. All agencies, institutins f higher educatin, and appellate curts and judicial branch agencies shuld include their Dual Submissin certificatin in the PDF submissin that is submitted thrugh the LBB applicatin (Dcument Submissins) lcated n the LBB s website at and submit a cpy t the Office f the Gvernr, Budget Divisin at budgetandplicyreprts@gv.texas.gv. Agencies with a valid user ID and passwrd fr ABEST can access the applicatin. The Help tab n the lgin screen f the Dcument Submissins applicatin prvides additinal instructins fr cmpleting the electrnic submissin. Agencies that d nt have a user ID and passwrd fr ABEST must request access by submitting a Lgn Request Frm at lginreqagy.lbb.state.tx.us. Use the Cntact Us tab within the LBB Dcument Submissins applicatin t request supprt r assistance. NOTE If an agency needs and has received permissin t revise the cmpleted perating budget in ABEST, the agency must submit a PDF versin f the revised perating budget thrugh the Dcument Submissins applicatin. CERTIFICATION OF DUAL SUBMISSIONS The Operating Budget is submitted electrnically, bth thrugh ABEST and as a PDF dcument. The request submitted in ABEST is the fficial submissin. A certificatin f the cntent f the dual submissins, and assurance that the ABEST submissin and the PDF dcument are ne and the same, shall be submitted as part f the PDF dcument. If there is a discrepancy between the ABEST submissin and the PDF dcument, the ABEST submissin will be presumed crrect. The certificatin frm is available n the LBB website at Instructins Operating Budget Certificate f Dual Submissin Template. If an elected fficial is the head f an ffice, the first assistant may sign fr the elected fficial. OPERATING BUDGETS ON AGENCY WEBSITES Each agency is required t place its perating budget fr fiscal year 2018 n the agency website within five days f submitting the required PDF file. If an agency needs technical assistance, cntact LBB PC Technical Supprt at (512) Any revisins t an agency s perating budget, including all changes t affected frms and schedules, shuld be psted t the agency website within five days f submitting the revisin t the tw budget ffices. An perating budget includes up t 11 ABEST summaries. Agencies enter ABEST data int varius data-entry screens. Figure 2 shws the 12 summaries and the crrespnding data-entry screen r screens fr each summary. 4 OPERATING BUDGET INSTRUCTIONS ID: 4792 LEGISLATIVE BUDGET BOARD OCTOBER 2017

9 INTRODUCTION Data-entry screens used in entering data fr the Legislative Apprpriatins Request are als used fr the crrespnding perating budget summaries and schedules. FIGURE 2 AUTOMATED BUDGET AND EVALUATION SYSTEM OF TEXAS (ABEST) SUMMARIES FOR 2018 OPERATING BUDGETS OPERATING BUDGET ABEST DATA ENTRY TABS AND SUBMENUS Budget Summaries Budget Overview 2.A. Summary f Budget by Strategy 2.B. Summary f Budget by Methd f Finance (MOF) Strategy / Budgeting; Strategy / CFDAs; Strategy / FTEs Strategy / Budgeting; Strategy / CFDAs; Strategy / FTEs Summary f Requests / MOFs Summary f Requests / FTEs 2.C. Summary f Budget by Object f Expense 2.D. Summary f Budget Objective Outcmes 3.A. Strategy-level Detail Strategy / Budgeting Measures / Outcmes Strategy / Budgeting Measures / Strategy-related Supprting Schedules: 4.A. Capital Budget Prject Schedule Capital Budget Allcatin t Strategies 4.B. Federal Funds Supprting Schedule 4.C. Federal Funds Tracking Schedule 4.D. Estimated Revenue Cllectins Supprting Schedule 4.E. Hmeland Security Funding Schedule 4.F. Part A. Budgetary Impacts Related t Recently Enacted State Legislatin Schedule 4.F. Part B. Summary f Csts Related t Recently Enacted State Legislatin Capital Prjects / Prject List; Capital Prjects / Prjects Detail; Capital Prjects / Financing; Capital Prjects / Strategy Allcatin Supprting Infrmatin / Federal Funds / Supprting Schedule Supprting Infrmatin / Federal Funds / Tracking Schedule Supprting Infrmatin / Estimated Revenue Cllectins Schedule Supprting Infrmatin / Hmeland Security / OOEs / MOFs; Supprting Infrmatin / Hmeland Security / CFDA; Supprting Infrmatin / Hmeland Security / Pass Thrugh Funds Supprting Infrmatin / Budgetary Impacts f Recently Enacted Legislatin (BIRRESL) / Descriptins; Supprting Infrmatin / BIRRESL / IT Cmpnents; Supprting Infrmatin / BIRRESL / Cntract Details; Supprting Infrmatin / BIRRESL / Strategy Related Details; Supprting Infrmatin / BIRRESL / CFDAs; and Supprting Infrmatin / BIRRESL / Outcmes LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID:

10 INTRODUCTION Data fr ne additinal schedule, Substrategy Detail, is nt submitted thrugh ABEST; it is submitted using Micrsft Excel spreadsheets. The template fr this schedule is available n the LBB website at Instructins Operating Budget Instructins. The Substrategy Detail is required nly upn request f yur LBB budget analyst r Gvernr s ffice advisr. ASSEMBLY AND DISTRIBUTION OF COPIES T assemble bund paper cpies f the perating budget, all pages whether prduced by using ABEST reprts, wrd-prcessing sftware, r spreadsheets shuld be n letter-size paper (8.5 inches by 11 inches) and bund alng the left margin in a dcument with a durable cver. The perating budget shuld be printed n bth sides, numbered, and assembled in the manner described in these instructins. Additinal supprt dcuments may be included, and a paginatin system ther than the ABEST system may be used. The fllwing instructins apply t bth the searchable PDF cpy and the bund paper cpies f the perating budget. These instructins and spreadsheet frms may be accessed n the LBB website at Instructins Operating Budget Instructins. Agencies may develp and mdify these spreadsheet frms as needed as lng as the basic infrmatin and structure are maintained. ABEST schedules are generated via the Internet. Fr additinal infrmatin regarding ABEST schedules, refer t instructins cntained in Fiscal Year 2018 Operating Budget Instructins ABEST Data Entry fr Executive and Administrative Agencies, Appellate Curts, and Judicial Branch Agencies, Octber 2017, r cntact the ABEST Help Desk at (512) Assemble requested dcuments in the fllwing rder: 1. Cver and Title Sheet; 2. Table f Cntents; 3. Budget Summaries; 4. Strategy-level Detail; 5. Substrategy Detail (if required); and 6. Supprting Schedules: a. Capital Budget Prject Schedule; b. Federal Funds Supprting Schedule; c. Federal Funds Tracking Schedule (if required); d. Estimated Revenue Cllectins Supprting Schedule (if required); e. Hmeland Security Funding Schedule (if required); and f. Budgetary Impacts Related t Recently Enacted State Legislatin Schedule (if required). DISTRIBUTION OF COPIES The perating budget is submitted t the LBB electrnically when agencies change the budget status in ABEST t cmplete. Use the infrmatin shwn in Figure 3 t electrnically submit PDF versins f the perating budget, mail r deliver bund paper cpies, and any supplemental (i.e., nn-abest) infrmatin required by either the LBB r the Office f the Gvernr. The LBB r Office f the Gvernr, Budget Divisin, analyst assigned t an agency may request ne r mre bund paper cpies f the perating budget. The requested cpies may be mailed t the addresses shwn in Figure 3, t the attentin f the requesting analyst. Other wrd prcessing and spreadsheet frms must be ed t the Office f the Gvernr at budgetandplicyreprts@gv.texas.gv and must be included in the searchable PDF submitted thrugh the LBB Dcument Submissins applicatin at dcs.lbb.state.tx.us. 6 OPERATING BUDGET INSTRUCTIONS ID: 4792 LEGISLATIVE BUDGET BOARD OCTOBER 2017

11 INTRODUCTION FIGURE 3 SUBMISSION OF ELECTRONIC AND BOUND COPIES AND SUPPLEMENTAL FILING Legislative Budget Bard Rbert E. Jhnsn Building, Fifth Flr (P.O. Bx 12666, Austin, Texas 78711) lar@lbb.state.tx.us ABEST and PDF Submissins Lgin: dcs.lbb.state.tx.us Office f the Gvernr, Budget Divisin 1100 San Jacint, Furth Flr (P.O. Bx 12428, Austin, Texas 78711) One bund paper cpy and PDF submissin budgetandplicyreprts@gv.texas.gv Legislative Reference Library State Capitl, Rm 2N.3 (P.O. Bx 12488, Austin, Texas 78711) One bund paper cpy and PDF submissin lrl.dcuments@lrl.state.tx.us Cmptrller f Public Accunts L.B.J. Building (P.O. Bx 13528, Austin, Texas 78711) PDF submissin ac.reprts@cpa.texas.gv Texas State Publicatins Clearinghuse, State Library Lrenz de Zavala State Archives and Library Building (P.O. Bx 12927, Austin, Texas, ) One bund paper cpy LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID:

12 OPERATING BUDGET SUMMARIES These summaries include the agency s ttal perating budget and methd f finance, recncile expenditures and budgeted amunts t the riginal apprpriatins, summarize the agency s ttal perating budget by the Autmated Budget and Evaluatin System f Texas (ABEST) bject f expense and strategy, and shw the assciated utcme measures. GENERAL INFORMATION The budget summaries include the fllwing: Budget Overview; 2.A. Summary f Budget by Strategy; 2.B. Summary f Budget by Methd f Finance; 2.C. Summary f Budget by Object f Expense; and 2.D. Summary f Budget Objective Outcmes. The budget verview includes data fr fiscal years 2017 and 2018, and the ther summaries als include fiscal year IMPORTANT Amunts reprted fr fiscal years 2016 and 2017 include expenditures plus accruals and encumbrances payable frm respective fiscal years. Amunts reprted fr fiscal year 2018 include the agency s best estimate fr anticipated expenditures and encumbrances. Transferred prgrams shuld be reprted at the agency in which the expenditure was actually made. Be prepared t prvide an explanatin fr any significant differences frm the agency apprpriatins t expended and budgeted amunts. DATA ENTRY The budget summaries include data fr five ABEST-generated summaries. The names f the ABEST data-entry screens assciated with each summary are in the ABEST data-entry tabs and submenus table n page 6. The agency status des nt have t be set t cmplete t generate a summary. Hwever, agencies must set the status f the general budget submissin t cmplete befre generating a final cpy t ensure that n cntradictins exist amng sectins f the request. BUDGET OVERVIEW The budget verview prvides a cncise summary f the agency s actual expenditures fr fiscal year 2017, including accruals and encumbrances, and budgeted expenditures fr fiscal year 2018, by strategy and methd f finance. The schedule reflects the agency s gal and strategy apprpriatin pattern frm Senate Bill 1, Eighty-fifth Legislature, Regular Sessin, Fr all fiscal years, the methd f finance (MOF) and full-time-equivalent (FTE) psitin amunts, when ttaled, must equal the Adjusted MOF and FTE Ttals included in the Summary f Budget by Methd f Finance in Schedule 2.B. See the budget summary sample n page 1 f Budget Overview in the Appendix f Schedule Examples. SUMMARY OF BUDGET BY STRATEGY 2.A. Summary f Budget by Strategy reflects the agency s gal and strategy apprpriatin pattern frm Senate Bill 1, Eighty-fifth Legislature, Regular Sessin, The schedule cntains infrmatin fr fiscal years 2016 and 2017 actual expenditures, including accruals and encumbrances, and budgeted 2018 expenditures. Fr fiscal years 2016 and 2017, the strategy amunts when ttaled shuld equal, except fr apprpriatin adjustments fr Huse Bill 2 and updated data, the Base Recnciliatin previusly apprved by the Legislative Budget Bard (LBB) and the Office f the Gvernr. Fr fiscal year 2018, the strategy amunts shuld include any apprpriatin adjustments fr legislatin passed by the Eighty-fifth Legislature that makes, reduces, r reclassifies apprpriatins t the agency and ther updated data. Fr all fiscal years, the MOF and FTE psitin amunts, when ttaled, must equal the Adjusted MOF and FTE psitins ttals included in the Summary f Budget by Methd f Finance in Schedule 2.B. See the Summary f Budget by Strategy sample n page 1 f Appendix 2.A in the Appendix f Schedule Examples. 8 OPERATING BUDGET INSTRUCTIONS ID: 4792 LEGISLATIVE BUDGET BOARD OCTOBER 2017

13 OPERATING BUDGET SUMMARIES SUMMARY OF BUDGET BY METHOD OF FINANCE 2.B. Summary f Budget by Methd f Finance summarizes the agency s expenditures fr fiscal years 2016 and 2017 and budget fr fiscal year 2018 by MOF. This summary enables the LBB and the Office f the Gvernr t recncile the riginal apprpriatin with the final expended and adjusted budget amunts. Each MOF is assigned t a categry f fund (General Revenue Funds, General Revenue Dedicated Funds, Federal Funds, r Other Funds). Each MOF is further detailed by Types f Apprpriatin (Regular, Rider, Transfers, etc.). See Categries f Funds and Types f Apprpriatin in the Methd f Finance sectin f these instructins beginning n page 11. IMPORTANT Be sure t shw any authrized unexpended balances carried frward int the secnd year f the biennium, r frm ne biennium t the next, frm each methd f finance. An agency purchasing gds r services frm anther state entity uses the riginal methd f finance (General Revenue Funds, Federal Funds, etc.). The agency acting as the vendr r prvider f gds r services uses Interagency Cntracts (r in sme instances, Apprpriated Receipts) as the methd f finance. Fr each MOF, enter the Regular Apprpriatin amunts frm the respective Cnference Cmmittee Reprt f the General Apprpriatins Act (GAA). Specifically, enter the Regular Apprpriatin amunts frm the Cnference Cmmittee Reprt n Huse Bill 1, Eighty-furth Legislature, 2015, fr fiscal years 2016 and 2017 and frm the Cnference Cmmittee Reprt n Senate Bill 1, Eighty-fifth Legislature, Regular Sessin, 2017, fr fiscal year Refer t Budget Dcuments by Sessin ( 85th Legislature Cnference) and ( View Other Legislative Sessins 84th Legislature Cnference). Adjustments t the Regular Apprpriatin amunts are made using the Types f Apprpriatin. These adjustments shuld include specific Article IX prvisins, end-f-article Special Prvisins, and agency-specific riders frm the GAA; apprpriating legislatin; and ther adjustments, including the fllwing: latest estimates f Federal Funds and federal reimbursements; changes in apprpriatins (including Earned Federal Funds) based n changes t revenue estimates; apprpriating riders in agency bill patterns, and Special and General Prvisins; Gvernr s Vet Prclamatin reductins; Huse Bill 2, Eighty-furth Legislature, 2015; Huse Bill 6, Eighty-furth Legislature, 2015; Huse Bill 7, Eighty-furth Legislature, 2015; Senate Bill 1280, Eighty-furth Legislature, 2015; Huse Bill 2, Eightyfifth Legislature, Regular Sessin, 2017; Huse Bill 3849, Eighty-fifth Legislature, Regular Sessin, 2017; Huse Bill 21, Eighty-fifth Legislature, First Called Sessin, 2017; Huse Bill 30, Eighty-fifth Legislature, First Called Sessin, 2017; and any ther legislatin passed by the Eighty-fifth Legislature, 2017, that makes, reduces, r reclassifies apprpriatins t the agency; any funds that are specifically authrized fr expenditure n agency peratins such as apprpriated unexpended balances authrized by agency riders; Article IX prvisins, including salary adjustments; and legislatin adpted by the Eighty-fifth Legislature, 2017, and funded by an apprpriating rider cntained in Article IX; budget reductins and transfers mandated by special prvisins and general prvisins in the GAA; executive rders; and lapsed funds. LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID:

14 OPERATING BUDGET SUMMARIES The infrmatin in the summary fr fiscal years 2016 and 2017 shuld match the Base Recnciliatin previusly apprved by the LBB and Office f the Gvernr. The nly exceptins frm the apprved base recnciliatin are fr apprpriatin adjustments fr Huse Bill 2, Eighty-fifth Legislature, Regular Sessin, 2017; Huse Bill 3849, Eighty-fifth Legislature, Regular Sessin, 2017; any ther legislatin passed by the Eighty-fifth Legislature that makes, reduces, r reclassifies apprpriatins t the agency; and any updated data including, but nt limited t estimated apprpriatins, federal funds receipts, and lapses. Fr all fiscal years, the Adjusted MOF Ttals in the Summary f Budget by Methd f Finance must equal the ttal f the strategy amunts by MOF included in the Summary f Budget by Strategy. See the Summary f Budget by Methd f Finance sample n page 1 f Appendix 2.B in the Appendix f Schedule Examples. In additin t the MOF summary entered by the agency, the summary als recnciles the FTE psitins as reprted in agency strategies. See the Summary f Budget by Methd f Finance sample n page 5 f Appendix 2.B in the Appendix f Schedule Examples. SUMMARY OF BUDGET BY OBJECT OF EXPENSE 2.C. Summary f Budget by Object f Expense summarizes the agency s budget by bject f expense cdes t shw the gds and services purchased by the agency. Eighteen bjects f expense will be used fr this summary. These bjects f expense are shwn in ABEST Object f Expense Cdes, which is available n the LBB website at Reference Dcuments ABEST Object f Expense Cdes. See the Summary f Budget by Object f Expense sample n page 1 f Appendix 2.C in the Appendix f Schedule Examples. SUMMARY OF BUDGET BY OBJECTIVE OUTCOMES 2.D. Summary f Budget by Objective Outcmes summarizes agency utcme measures. Enter actual perfrmance fr fiscal years 2016 and Fr budgeted fiscal year 2018, enter the agency s current prjected perfrmance fr each key and nn-key utcme measure. Fr estimates that are nt the same as the 2018 targeted perfrmance identified in the GAA, updating the current estimate des nt cnstitute a request t change the target. See the Summary f Objective Outcmes sample n page 1 f Appendix 2.D in the Appendix f Schedule Examples. CHECKLIST ITEMS Des the summary reflect apprpriate and specific General Apprpriatins Act, Article IX, prvisins, end-f-article Special Prvisins, agency-specific riders, and vetes? Des the summary include all transfers, including interagency transfers? D the regular apprpriatin amunts reflect the biennial and fiscal year 2018 regular apprpriatin amunts, as shwn in the Cnference Cmmittee Reprts n Huse Bill 1, Eighty- furth Legislature, 2015, and Senate Bill 1, Eighty-fifth Legislature, Regular Sessin, 2017, methd f finance tables? Excluding adjustments fr Huse Bill 2, 2017; Huse Bill 3849, 2017; and updated data, d the biennial amunts in the Summary f Budget by Methd f Finance recncile t the apprved Base Recnciliatin? Des the summary include rider apprpriatins, such as unexpended balances, and supplemental apprpriatins? Des the methd f finance indicate lapsed apprpriatins and revised receipts? D full-time-equivalent (FTE) psitin equal the sum f psitins in each strategy? D FTE psitins include all psitins that are 100 percent federally funded? 10 OPERATING BUDGET INSTRUCTIONS ID: 4792 LEGISLATIVE BUDGET BOARD OCTOBER 2017

15 METHOD OF FINANCE The methd f finance (MOF) sectin in each applicable summary identifies the surces frm which funds have been apprpriated, expended, r budgeted. GENERAL INFORMATION The MOF sectin shuld identify all f the MOF cdes frm which funds have been apprpriated, expended, r budgeted. These Methd f Finance Cdes are available n the Legislative Budget Bard (LBB) website at Reference Dcuments ABEST Methd f Finance (MOF) Cdes. Agencies shuld cnsult their analysts at the Legislative Budget Bard (LBB) r the Office f the Gvernr, Budget Divisin, with questins abut which MOF cde t use fr a particular surce f funds. The Summary f Budget by Methd f Finance enables the budget ffices t recncile the final expended amunts fr fiscal years 2016 and 2017 and the budgeted amunts fr fiscal year 2018 with the General Apprpriatins Acts fr these years. T prvide the necessary level f detail, this sectin shuld identify the MOF cde fr all amunts included in the perating budget. The MOF cde cited shuld reflect the fund categry applicable t the year in which the amunts were apprpriated. This schedule als enables agencies t recncile the number f full-time-equivalent (FTE) psitins fr each fiscal year. See the Summary f Budget by Methd f Finance sample reprt n page 1f Appendix 2.B in the Appendix f Schedule Examples. IMPORTANT Fr each methd f finance, enter the Regular Apprpriatin amunts frm the Cnference Cmmittee Reprts f the General Apprpriatins Acts. Specifically, enter the Regular Apprpriatin amunts frm the Cnference Cmmittee Reprt n Huse Bill 1, Eighty-furth Legislature, 2015, fr fiscal years 2016 and 2017 and frm the Cnference Cmmittee Reprt n Senate Bill 1, Eighty-fifth Legislature, Regular Sessin, 2017, fr fiscal year Bth reprts can be fund n the Legislative Budget Bard website at Budget Budget Dcuments by Sessin. CATEGORIES OF FUNDS The Autmated Budget and Evaluatin System f Texas (ABEST) uses fur categries f funds: General Revenue Funds, General Revenue Dedicated Funds, Federal Funds, and Other Funds. Each MOF cde is assigned t a particular categry f fund and ABEST subttal amunts in the perating budget. General Revenue Funds General Revenue Funds include all nn-dedicated General Revenue Funds and accunts, and Earned Federal Funds. Earned Federal Funds Earned Federal Funds include funds received as a reimbursement fr previus expenditures. All Federal Funds received in cnnectin with a federally funded prgram are treated as General Revenue Funds when the gverning agreement des nt require the funds t be spent n that prgram. Earned Federal Funds include, but are nt limited t, indirect cst receipts and interest earned n advances f Federal Funds. Figure 4 shws citatins fr these funds. LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID:

16 METHOD OF FINANCE FIGURE 4 DEFINITION, APPROPRIATION, REPORTING, AND AUDIT OF EARNED FEDERAL FUNDS Pursuant t Article IX, 13.11, in the biennial and General Apprpriatins Acts (GAA), Earned Federal Funds are classified as cllected revenue t the General Revenue Fund and included as part f the methd f finance Cde 001. See Article IX, 13.11(b), fr the amunt f General Revenue Funds apprpriatins cntingent n the cllectin f Earned Federal Funds by agency. The Summary f Budget by Methd f Finance shuld identify the incremental amunt f Earned Federal Funds greater than r less than the fiscal year 2018 amunts estimated in Article IX, 13.11(b). If cllectins are anticipated t be less than apprpriated amunts, a crrespnding apprpriatin reductin t General Revenue Funds shuld shw. Likewise, if cllectins are anticipated t be greater than apprpriated amunts, a crrespnding increase in General Revenue Funds apprpriatins shuld shw, pursuant t the ntificatin prcedures utlined in Article IX, (c) and (d). (See page 1 f Appendix 2.B. Summary f Budget by Methd f Finance fr an example.) Any unexpended and unbligated balances in General Revenue Funds apprpriatins cntingent n Earned Federal Funds at the end f fiscal year 2016 may be carried frward int fiscal year Pursuant t Article IX, Sectin (e), hwever, n unexpended balance authrity carries ver between biennia, and any unexpended balances f EFF that remained n August 31, 2017, lapse t the General Revenue Fund. Affected agencies shuld include unspent, unbligated amunts as a negative entry in the Summary f Budget by Methd f Finance. (See page 16 fr mre n Unexpended Balance Authrity.) Tbacc Settlement Receipts Tbacc Settlement Receipts require the apprpriate MOF cdes fr funds received as tbacc settlement receipts that are nt dedicated. General Revenue Dedicated Funds General Revenue Dedicated Funds include all dedicated General Revenue Fund accunts. The MOF cdes n the LBB website incrprate changes made by Huse Bill 3849, Eighty-fifth Legislature, Regular Sessin, 2017, relating t the establishment and reestablishment f funds, and list the General Revenue Dedicated Funds accunts. The MOF cdes are available at Reference Dcuments ABEST Methd f Finance (MOF) Cdes. Federal Funds Federal Funds include all revenue received frm the federal gvernment that is nt classified as Earned Federal Funds. The MOF cde fr mst Federal Funds is Federal reimbursements related t natural disasters shuld be shwn as Federal Funds. Use the apprpriate Catalg f Federal Dmestic Assistance (CFDA) number and CFDA extensin t distinguish American Recvery and Reinvestment Act (ARRA) receipts frm ther Federal Funds. See the Federal Funds Supprting Schedule fr additinal infrmatin n hw t enter a new CFDA number in ABEST. IMPORTANT Fr all Federal Funds methd f finance cdes, the Autmated Budget and Evaluatin System f Texas (ABEST) requires agencies t enter data at the federal prgram level using numbers assigned by the Catalg f Federal Dmestic Assistance (CFDA). If a CFDA number is nt shwn in ABEST, send an t cfda@lbb.state.tx.us. Other Funds Other Funds include Apprpriated Receipts, Interagency Cntract revenue, bnd prceeds, and certain cnstitutinally r statutrily dedicated funds. These funds shuld be itemized using MOF cdes frm Methd f Finance Cdes at Reference Dcuments ABEST Methd f Finance (MOF) Cdes. Apprpriated Receipts Apprpriated Receipts include all receipts such as fees, reimbursements, and ther revenue received fr an authrized service and apprpriated t the agency, usually t ffset csts f prviding the service. The MOF cde fr Apprpriated Receipts is OPERATING BUDGET INSTRUCTIONS ID: 4792 LEGISLATIVE BUDGET BOARD OCTOBER 2017

17 METHOD OF FINANCE The MOF sectin in the Summary f Budget by Methd f Finance shuld itemize Apprpriated Receipts by specific apprpriatin authrity, such as Eighty-fifth Legislature, General Apprpriatins Act (GAA), Biennium, Article IX, Sectin 8.02, Reimbursements and Payments; Sectin 8.03, Surplus Prperty; Sectin 8.07, Apprpriatin f Cllectins fr Seminars and Cnferences; r ther relevant authrity. Interagency Cntracts Interagency Cntracts include funds received frm anther state agency in exchange fr services, material, r equipment thrugh a written agreement. Unless directed therwise by the budget ffices, these funds d nt include transfers f funds frm anther state agency due t enactment f legislatin that transfers prgrams. The MOF cde fr Interagency Cntracts is The MOF sectin in the Summary f Budget by Methd f Finance shuld shw the surce f funds applicable t the fiscal year fr which the amunt was apprpriated. An agency purchasing gds r services frm anther state entity uses the riginal MOF (General Revenue Funds, Federal Funds, etc.). The agency acting as the vendr r prvider f gds r services uses Interagency Cntracts as the MOF. Agencies receiving criminal justice grants frm the Trusteed Prgrams within the Office f the Gvernr, regardless f the riginal funding surce, shuld identify thse funds by using MOF Cde 0444, Criminal Justice Grants, which are cnsidered a type f Interagency Cntract. Agencies shuld explain in the cmments sectin the amunt, purpse, and riginal funding surce f each criminal justice grant. Bnd Prceeds Bnd Prceeds include apprpriated funds frm authrized General Obligatin r revenue bnd issuances. Agencies apprpriated bnd prceeds fr new cnstructin, rehabilitatin, and repair prjects may be required t submit supplemental infrmatin regarding budgeted prjects, including prject categries and descriptins. Examples include water and wastewater imprvements, deferred maintenance, lcatins, and timelines. TYPES OF APPROPRIATION An agency s perating budget may include eight types f apprpriatin. The Summary f Budget by Methd f Finance must include descriptins that identify the apprpriatin authrity fr every type f apprpriatin included in the perating budget. See the Summary f Budget by Methd f Finance sample n page 1 f Appendix 2.B in the Appendix f Schedule Examples fr sample descriptins. Regular Apprpriatins Regular Apprpriatins include direct apprpriatins that are included in the agency s MOF table in the relevant Cnference Cmmittee Reprts f the GAA. In the Summary f Budget by Methd f Finance, MOF cdes are rganized by categry f fund (General Revenue Funds, General Revenue Dedicated Funds, Federal Funds, and Other Funds). Regular Apprpriatins is the first entry fr each MOF cde, and all ther entries are shwn as adjustments t this amunt. As previusly indicated, fr each MOF, enter the Regular Apprpriatin amunts frm the GAAs. Specifically, enter the Regular Apprpriatin amunts frm the Cnference Cmmittee Reprt n Huse Bill 1, Eighty-furth Legislature, 2015, fr fiscal years 2016 and 2017 and frm the Cnference Cmmittee Reprt n Senate Bill 1, Eighty-fifth Legislature, Regular Sessin, 2017, fr fiscal year The reprts are available n the LBB website at Budget Budget Dcuments by Sessin. Fr example, the Cnference Cmmittee Reprt n Senate Bill 1, Eighty-fifth Legislature, First Called Sessin, 2017, apprpriates a ttal f $40,363,115 t the Secretary f State fr fiscal year 2018, including $31,414,407 in General Revenue Funds, $8,140 in General Revenue Dedicated Funds, $1,840,568 in Federal Funds, and $7,100,000 in Apprpriated Receipts. The Summary f Budget by Methd f Finance fr this example wuld shw the fllwing: the Apprpriated Receipts amunt as Regular Apprpriatins in the Other Funds categry; the General Revenue Funds amunt as Regular Apprpriatins in the General Revenue Funds categry; LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID:

18 METHOD OF FINANCE the General Revenue Dedicated Funds amunt as a Regular Apprpriatin in the General Revenue Dedicated Funds categry; and the Federal Funds amunt as a Regular Apprpriatin in the Federal Funds categry. Rider Apprpriatins Rider Apprpriatins include rider amunts nt already specifically itemized in the agency s MOF table in the GAA, but which are apprpriated t the agency by a general, special, r agency-specific prvisin f a GAA. General Prvisins are in Article IX f the GAA; Special Prvisins are at the end f sme articles; and agency-specific prvisins are at the end f the agency s bill pattern. Fr each fund r accunt, enter each rider apprpriatin made in the GAA fr the agency. Each entry shuld reflect the amunt stated in the rider as the sum-certain r estimated amunt. Subsequent entries, r adjustments, must reflect increases r decreases t the riginal rider amunt. Enter the crrect citatin fr each rider amunt and adjustment. Nte that the reference number fr a rider in the GAA fr ne biennium may be different frm the crrespnding rider in the GAA fr the next biennium. Additinal cnsideratins include the fllwing: Sme riders prvide estimated apprpriatin authrity fr revenue cllectins r unexpended balances. If the actual amunts are greater r less than the amunt stated in the rider, then shw the incremental difference as a separate entry. If multiple revisins t an estimate result frm different events, list each revisin separately and shw the same rider authrizatin fr each. Shw apprpriatin reductins due t uncllected revenue as either an apprpriatins lapse r a revised receipt in anther apprpriatin type; In additin t riders in agency bill patterns, several prvisins in the GAA, Article IX, authrize agencies t increase r decrease apprpriatins. Examples f the mst cmmnly used prvisins t shw adjustments t riginal apprpriatins include Article IX, Federal Funds, and Article IX, Reimbursements and Payments, in the and biennial GAAs; Use cautin when identifying apprpriatin adjustments related t a Capital Budget rider. Amunts shwn in Capital Budgets are included in the agency s Methd f Finance, and adjustments, therefre, must be identified as additinal apprpriatins. Hwever, agencies may be authrized t carry frward an unspent apprpriatin fr a Capital Budget item. Fr example, Article IX, Sectin 14.03, Limitatin n Expenditures Capital Budget ( GAA and GAA), enables agencies t carry frward unspent capital budget amunts frm the first year t the secnd year f the biennium. Capital Budget riders in agency bill patterns may prvide ther authrity fr capital budget adjustments r may cntain restrictins n that authrity; and In cases when an apprpriatin is cntingent upn certificatin by the Texas Cmptrller f Public Accunts (CPA), include nly the certified amunt. If the entire apprpriatin is nt certified, include the apprpriatin stated in the rider, then shw a negative entry fr the amunt nt certified. Nte that the apprpriatin related t the certificatin might be included in the Regular Apprpriatin in the MOF table. In these instances, d nt enter the amunt as a rider apprpriatin because the result will duble-cunt the apprpriatin. 14 OPERATING BUDGET INSTRUCTIONS ID: 4792 LEGISLATIVE BUDGET BOARD OCTOBER 2017

19 METHOD OF FINANCE Other Apprpriatins Supplemental, Special, r Emergency Apprpriatins may apply fr each fund r accunt; enter apprpriatin amunts made specifically by legislatin ther than the GAA. Subsequent entries r adjustments must include increases r decreases t the riginal supplemental r special apprpriatins amunt. Enter the crrect citatin fr each adjustment. Supplemental r special apprpriatins include, but are nt limited t the fllwing: Huse Bill 2, Eighty-furth Legislature, 2015; Huse Bill 2, Eighty-fifth Legislature, Regular Sessin, 2017; Huse Bill 21, Eighty-fifth Legislature, First Called Sessin, 2017; and Huse Bill 30, Eighty-fifth Legislature, First Called Sessin, Gvernr s Vet Prclamatin Apprpriatins referenced in the Gvernr s Vet Prclamatin shuld reflect their current status in CPA s Unifrm Statewide Accunting System (USAS), and shuld be shwn as reductins as apprpriate. Therefre, amunts related t Gvernr s vetes must be negative entries in this categry. Gvernr s Emergency/Deficiency Grant Gvernr s Emergency/Deficiency Grant requires the use f MOF Cde 8000 when the amunts are funded by General Revenue Funds apprpriatins frm the Office f the Gvernr. Use MOF cdes fr specific General Revenue Dedicated Funds r accunts when the amunts are funded by General Revenue Dedicated Funds; nte these rigins in the Summary f Budget by Methd f Finance reprt as a Gvernr s Emergency/Deficiency Grant. Amunts related t Gvernr s grants fr disaster assistance shuld be included in this categry. Transfers Enter transfers fr each fund and accunt as transfers affecting the agency. Indicate funds received as a psitive entry and funds transferred as a negative entry. Separately identify each transfer by authrity and amunt. All subsequent entries r adjustments must reflect increases r decreases t the riginal transfer amunt. Transfers include funds transferred t the agency fr expenditure by the agency (psitive entry), and funds transferred frm the agency fr expenditure by anther agency (negative entry). These transfers may be pursuant t a prvisin in the GAA, a budget executin rder, r ther statutry authrity relating t the transfer f prgrams and funds between agencies. Transfers may als include apprpriatin increases r decreases required by legislatin and Article IX prvisins. Bth the receiving agency and transferring agency shuld identify expenditures and budgeted amunts, including FTE psitins, fr transferred prgrams nly fr the years (r prtin f a year) in which prgram funds were transferred. The receiving agency reprts expenditures and budgeted amunts assciated with transferred prgrams and related FTE psitins. Bth the transferring agency and the receiving agency shuld reprt the authrizatin fr the prgram transfer. Prgram expenditures in years befre the transfer shuld be shwn at the agency that made the expenditures; receiving agencies shuld nt recreate histrical expenditures fr a transferred prgram as if the prgram had existed at the receiving agency during thse years. This directin applies t transferred prgrams fr which apprpriatins are transferred between agencies, and t prgrams fr which apprpriatins were made directly t the receiving agency. Classify the fllwing as transfers: budget reductins related t efficient use f state-wned and state-leased space, Article IX, Sectin ( GAA and GAA), and lease savings, Article IX, Sectin ( GAA and GAA); budget transfers authrized by cntingency apprpriatin prvisins; fr example, Article IX, Sectin 18.56, Cntingency fr Senate Bill 202 ( GAA), which transfers the authrity and apprpriatins fr a prgram frm ne agency t anther; LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID:

20 METHOD OF FINANCE emplyee salary increases authrized by Article IX, Sectin ( GAA); funds transferred by a budget executin rder (d nt reference cases in which budget executin authrity transfers funds between strategy items within the agency); disaster-related transfers authrized by Article IX, Sectin ( GAA and GAA); and prgram transfers between agencies pursuant t legislatin, but nt addressed in the GAA r ther apprpriatin legislatin. D nt classify the fllwing as transfers: benefit replacement pay and emplyee benefits such as retirement, grup insurance, Scial Security, and pst-retirement healthcare csts shuld nt be included, except as directed in the fllwing schedules: Estimated Revenue Cllectins Supprting Schedule; Federal Funds Supprting Schedule; and Federal Funds Tracking Schedule; the 50.0 percent reimbursement paid t the Texas Wrkfrce Cmmissin (TWC) fr unemplyment benefits, Article IX, Sectin ( GAA and GAA) these are payments made frm agency apprpriatins and shuld be treated as expenditures at the strategy level; agencies that are required t reimburse TWC an additinal 50.0 percent frm fund balances will shw the additinal 50.0 percent as a transfer in the Summary f Base Request by Methd f Finance; amunts transferred pursuant t the Statewide Cst Allcatin Plan, Article IX, Sectin ( GAA and GAA) these amunts, when transferred frm apprpriated funds, shuld be treated as expenditures; amunts transferred t the Health Prfessins Cuncil pursuant t Article VIII, Special Prvisins Relating t All Regulatry Agencies, Sectin 3, Funding fr Health Prfessins Cuncil ( GAA and GAA) these amunts, when transferred frm apprpriated funds, shuld be treated as expenditures; payrll cntributins fr grup health insurance authrized by Article IX, Sectin ( GAA) and Article IX, Sectin ( GAA) these amunts, when transferred frm apprpriated funds, shuld be treated as expenditures; and additinal payrll cntributin fr retirement cntributin pursuant t Article IX, Sectin ( GAA) and Article IX, Sectin ( GAA) these amunts, when transferred frm apprpriated funds, shuld be treated as expenditures. Unexpended Balances Unexpended Balances (UB) are funds carried frward frm a previus fiscal year s apprpriatin as authrized by a specific prvisin in the GAA, r ther legislative r cnstitutinal authrity. See Article IX, Sectin 6.01, ( GAA and GAA) fr a cmplete definitin. Agencies shuld include unexpended balances by categry f fund and indicate amunts unspent and unbligated as a negative entry in the first year and a crrespnding psitive entry in the fllwing fiscal year. If UB authrity is prvided by a rider r Article IX prvisin, it shuld be cited as a Rider Apprpriatin as described previusly. See Rider Apprpriatins and Summary f Budget by Methd f Finance example, page 1 f Appendix 2.B in the Appendix f Schedule Examples. Otherwise, indicate the specific carry-frward authrity, which typically is a designated MOF r strategy, and list it as a UB type f apprpriatin. Agencies with UB authrity fr bnd prceeds must prvide a reasnable estimate f unencumbered and unissued apprpriatin balances apprpriated by previus legislatures. 16 OPERATING BUDGET INSTRUCTIONS ID: 4792 LEGISLATIVE BUDGET BOARD OCTOBER 2017

21 METHOD OF FINANCE Fr each fund and accunt, enter amunts fr unexpended balances carried frward and cite the authrity fr each UB fr that MOF. Subsequent entries r adjustments must reflect increases r decreases t the riginal unexpended balance amunt. Enter the crrect citatin fr each adjustment. Base Adjustments Base Adjustments include adjustments t estimated strategy apprpriatins r MOF due t revised revenue receipts r changes in spending demands. Nte that entries f this type shuld nt include estimated apprpriatins fr which the authrity is explicitly granted by an agency-specific rider, general prvisin, r special prvisin; thse adjustments shuld be cited and entered as a rider apprpriatin type. Lapsed Apprpriatins Lapsed Apprpriatins within each fund and accunt shuld be identified as negative entries. Lapsed apprpriatins are amunts left unspent and unbligated at the end f a fiscal year. Uncllected revenue may be shwn as a lapse r a revised receipt in anther apprpriatin type. D nt include amunts authrized as unexpended balances. Include amunts that have lapsed as a negative entry by each applicable MOF cde. Reprt any anticipated lapses fr fiscal year Lapsed apprpriatin attributable t the Gvernr s hiring freeze in fiscal year 2017 shuld be shwn separately frm ther applicable lapses with the descriptin Savings Due t Hiring Freeze. FULL-TIME-EQUIVALENT POSITIONS Agencies are required t submit summary infrmatin abut FTE psitins. The FTE psitin infrmatin appears at the end f the Summary f Methd f Finance. Hwever, ABEST has a separate data-entry screen fr FTE psitin infrmatin. The FTE psitin summary fllws the same frmat previusly described fr MOFs regarding the surce fr Regular Apprpriatins: an agency s authrized psitin cap as identified in the Cnference Cmmittee Reprt n Huse Bill 1, 2015, fr fiscal years 2016 and 2017, and in the Cnference Cmmittee Reprt n Senate Bill 1, 2017, fr fiscal year Adjustments shuld be itemized fllwing the Regular Apprpriatins using the remaining categries f apprpriatin types (rider, transfer, etc.) and specific authrity fr each. Unless specific legislative exceptins have been made fr an agency, the ttal adjusted FTE psitins reprted as expended fr fiscal years 2016 and 2017 shuld equal the average f the fur quarterly psitin amunts reprted t the Classificatin Divisin f the State Auditr s Office. The nly exceptin is fr interagency psitin transfers due t prgram transfers. The psitin reprts are available nline at Resurces Tls Online Systems Full-Time-Equivalent (FTE) State Emplyee System. As indicated in the Methd f Finance and Strategy Detail instructins, the number f FTE psitins assciated with the actual and budgeted amunts fr each strategy shuld be identified. The sum f the psitins acrss all strategies must equal the adjusted psitin ttal fr each fiscal year included in the Summary f Budget by Methd f Finance. Tw additinal categries f apprpriatin types are unique t FTE psitins: Request t Exceed Adjustments shw the incremental increase authrized by jint LBB Office f the Gvernr apprval f a request t exceed the agency s psitin cap. If mre than ne apprval has been made t exceed the cap, list each increase separately. Apprvals by the LBB and Office f the Gvernr must be cnsistent t be effective. If a difference between the increases apprved by the tw ffices exists, the lwer cap wuld be effective. Be sure t review bth apprval letters t determine if any differences exist between the budget ffices; and Unauthrized Number Over (Belw) Cap is entered t reflect if any difference exists between the agency s adjusted cap and the actual number f FTE psitins (in cmpleted fiscal years) r budgeted psitins (in the current fiscal year) after all authrized adjustments t an agency s cap have been entered. LEGISLATIVE BUDGET BOARD OCTOBER 2017 OPERATING BUDGET INSTRUCTIONS ID: