6315     PREPARATION AND SUBMITTAL OF BUDGETS  
(Revised 2/98)

Each department is responsible for preparing its own budget in the format required by DOF.  The initial budget prepared by a department is typically a baseline budget; i.e., a budget which reflects the anticipated costs of carrying out the current level of service or activities as authorized by the Legislature.  Departments should submit complete baseline budget galley and supplementary schedules to Agency Secretaries, as applicable, and to DOF during the period from September to October in accordance with a schedule worked out with DOF.  Adjustments required for approved Budget Change Proposals will be made on subsequent galley.

If specific guidelines and sample budget formats do not provide an example for a budget presentation, use last year's printed budget as a format guide.  It is suggested that budget officers preparing departmental budgets meet with the assigned DOF budget analyst to work out difficulties with format.