Division of
Financial Management
Wayne Hammon, Administrator

State Agency Guide

FY 2013 Budget Development Manual

• Full Document 

  Budget Forms (Excel)

  Form B6 (Excel)

  COVER/TITLE PAGE/TABLE OF CONTENTS

  HIGHLIGHTS/PREFACE

  THE BUDGET DEVELOPMENT PROCESS

  Program Development
  Program Decision Units

  THE BUDGET SUBMISSION

  General Rules of Budget Submission
  Budget Form Sequence

  BUDGET COST GUIDELINES

  Personnel Costs
  Operating Expenditures
  Capital Outlay
  Trustee/Benefit Payments
  Employee Benefit Rates
  Workers' Compensation Rates

  INSTRUCTIONS

  B-2 Agency Summary and Certification
  Organizational Chart
  B-4 Operating and Medical Inflation Calculation
  B-6 Wage and Salary Reconcilation
  B-7 Replacement Operating & Capital Outlay Summary
  B-8 Program Request by Decision Unit
  B-8.1 Request by Decision Unit
  B-11 Agency Receipts
  B-12 Analysis of Funds
  Capital Budget Request

  SAMPLE BUDGET

  Appendix A:
  DFM/LSO FY 2013 Agency/Function/Activity Structure

  Appendix B:
  Standardized Decision Unit Category Numbering System

  Appendix C:
  Glossary of Commonly Used Terms

  Appendix D:
  Schedule of Wage and Benefit Rates for New Positions

  Appendix E:
  STARS Sub-Object Code for B-7

  Appendix F:

  Model B-8.1

  Appendix G:

  Program Description Form