6400     THE DEPARTMENTAL BUDGET PRESENTATION  
(Revised 2/98)

1. The departmental presentation should be arranged in the order and format prescribed in the current annual budget preparation instructions.  Normally the format will follow the presentation of the latest Governor’s Budget.  The “control proof” copy of the budget galley should be transmitted through the Agency Secretary (if an Agency department) accompanied by a letter of transmittal.

If the department is not assigned to an Agency, the budget galley together with the cover letter should be forwarded directly to DOF.

2. Departmental estimates of expenditures and revenue in the Governor’s Budget should be based on existing law.  No consideration should be given in the budget presentation to proposed changes in laws except for program changes approved by the Administration.

3. It is important that fund balance, revenue, expenditure, and other accounting data included in the past year presentation of the Governor's Budget agree in amount and classification with similar data published in the Annual Report of the State Controller.  Therefore, departments will make certain that data included in budget schedules are identical with their year-end financial reports.  Exceptions may be made where departments believe substantial adjustments require otherwise and DOF budget staff agrees in advance of departmental presentation of budget schedules. 

The following sections of SAM dealing with departmental budget presentations are generally in the order that the development of data is likely to occur.  The first part deals with personal services as the reconciliation of the personnel year base to the legislative authorizations typically is an initial task in building the next budget.  Following are sections dealing with operating expenses and equipment, supplementary schedules, Summary by Object, Reconciliation with Appropriations, Fund Condition Statements, and Schedule 10s.