4945     SPECIAL PROJECT REPORT—GENERAL REPORTING REQUIREMENTS 
(Revised 09/02)

Preparation of an SPR is required whenever a project substantially deviates from the costs, benefits or schedules documented in the approved FSR, when a major revision occurs in project requirements or methodology, when criteria listed in SAM Section 4819.37, other than the project's cost exceeding the level Finance may have delegated to the agency, arise during the development or implementation of the project, or when a significant change in state policy draws into question the assumptions underlying the project. No encumbrance or expenditure of funds shall be made to implement an alternative course of action until approval has been received from Finance or the agency director, as appropriate. SAM Section 4819.36 lists specific conditions that require submission of an SPR to Finance.

If an SPR for a delegated project must be submitted to Finance, the agency must attach to the SPR a copy of the approved Feasibility Study Report and the Transmittal signed by the agency director or his/her designee.

The SPRs which must be submitted to Finance should be transmitted within 30 days after recognition of a substantial deviation. The SPR must be submitted to Finance and the Office of the Legislative Analyst. SPRs must be submitted in a format specified by Finance and signed by the agency director or the director's designee. See SIMM Section 30 for SPR Preparation Instructions.