A. "Allotment schedule" means a detailed plan of expenditures for a full fiscal year within a budget program or expenditure class.

B. Before monies from an authorized appropriation, or any other source, can be obligated, an allotment schedule must be approved and established by the department of administration and the governor’s office of strategic planning and budgeting. The allotment schedule shall be based on the estimated annual requirement and shall distribute the available spending authority to cover the entire fiscal year’s operations.

C. With the exception of the department of administration, the budget unit, on approval of the director of the department of administration and the governor’s office of strategic planning and budgeting, may:

1. Transfer spending authority from one expenditure class to another.

2. Transfer spending authority between and within programs if spending authority is appropriated to the budget unit by programs.

D. A transfer within a budget unit of spending authority appropriated for land acquisition, capital projects or building renewal is allowed only on approval of the joint committee on capital review.

E. A transfer to or from personal services or employee related expenditures from or to any other budget program or expenditure class is not allowed unless recommended by the joint legislative budget committee and approved by the director of the department of administration and the governor’s office of strategic planning and budgeting, except that the director of the department of administration may transfer amounts equal to the gross payroll and related employee expenses of a budget unit from the monies of a budget unit available for this purpose to payroll imprest accounts for the purpose of paying employees of the budget unit and disbursing related employee expenses.

F. A transfer of spending authority within the department of administration shall be made only with the approval of the joint legislative budget committee and the governor’s office of strategic planning and budgeting, except as provided in subsection E of this section.

G. This section does not apply to the universities.