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

Terms Used In Arizona Laws 35-173

  • Allotment: means the allocation of an appropriation or other fund source over a full fiscal year within a budget program or expenditure class. See Arizona Laws 35-101
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Budget program: means functions and activities of a budget unit or within a budget unit that are preplanned to fulfill a distinct mission. See Arizona Laws 35-101
  • Budget unit: means any department, commission, board, institution or other agency of this state receiving, expending or disbursing state monies or incurring obligations against this state. See Arizona Laws 35-101
  • Expenditure class: means one of the kinds of expenditure denoting a class of services or commodities purchased or properties acquired as specified in the classification of expenditures prescribed by the director of the department of administration for use in expenditure accounting, in making budget estimates and in the budget reports and budgets. See Arizona Laws 35-101
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.

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.