6457     BUDGET FOR EQUIPMENT
(Revised 2/98)

Each department must prepare a Supplementary Schedule of Equipment, DF 302, Schedule 9.  A preliminary schedule should be forwarded with the initial baseline budget package.  A final schedule must be prepared after all budget decisions are made, per the timeframe set forth in Budget Letters.

For uniformity in budgeting, accounting, and purchasing, the definition of equipment in SAM Section 8602 governs whether equipment/personal property will be budgeted and reported as equipment on Schedule 9.  Some expenditures for equipment may be budgeted as capital outlay if purchased as an initial complement of equipment.

Departments should work with their DOF budget analyst if they wish to develop and use internal equipment request forms in preparing the supplemental schedule.