6545     PREPARATION OF BUDGET REVISION, STD. FORM 26
(Revised 2/98)

These instructions apply equally to revision of expenditure allotments and estimated reimbursements.

When revision of expenditure allotments is dependent upon reimbursements both are revised on STD.  26.

1. Separation of Requests
    
   The STD. 26, is limited to a single appropriation, including supplemental appropriations augmenting it.  
    
   Each request for the revision of a budget allotment should be limited to transactions associated with a single proposal.  Accordingly, each will be reviewed on its own merits without concern for unrelated transactions.  However, all budget changes dependent upon approval of the proposal are included in STD. 26.  Any savings in other allotments which are to be utilized to defray the costs of the proposal are also included.  If space on the form is insufficient, insert totals only and include detail in a supporting schedule.
    
2. BR Number
    
   Document numbers are assigned by the agency in order of submission.  A new series is started each fiscal year.
    
3. Appropriations–Source of Funds (Top Portion)
    
   Under this section, list in detail each appropriation (Budget Act Item, EO, transfer from other appropriations, etc.) to be revised.  This section should agree with the appropriation accounts maintained by SCO.  The language used in the appropriation statute will be followed.  For a current operations budget revision, the format of available funds includes such items as:
    
   Support, Budget Act of 19__, Item No. ____
    
   EO No. ____, Allocation for Contingencies and Emergencies
    
   EO No. ____, Deficiency Authorization
    
   Transfer (from item ____, Budget Act of ____)
    
   Totals
    
4. Appropriations–Amounts Available (Top Portion)
    
   This column will carry the dollar amounts available (before giving effect to this revision) of items listed under the Appropriations–Source of Funds column.
    
5. Appropriations–Revision Requested (Top Portion)
    
   This column will carry the dollar amounts related to the source of funds requested to finance the proposed revision as listed under the Appropriations–Source of Funds column.
    
   If the revision does not affect Appropriations–Amount show "no change" in this column.
    
6. Source of Funds (Bottom Portion)
    
   This section will reflect the distribution of funds when there is an applicable appropriation schedule, by listing the individual programs or and any existing or proposed appropriated reimbursement.
    
   The language shown for appropriated reimbursements should be the same as used in the appropriation statute.  Any new reimbursement should use similar language.
    
7. Amounts Available (Bottom Portion)
    
   This column will carry the distribution of the dollar amounts available, (before giving effect to this revision) for funds to which an appropriation schedule is applicable.  All amounts of appropriated reimbursements will be deducted from the Total of Schedule amount to arrive at the Net Appropriations Total which will agree with the total of the balances maintained by SCO.
    
8. Revision Requested Column (Bottom Portion)
    
   This column will carry the distribution by individual programs or categories of the dollar amounts related to any proposed increase (+) or decrease (-).
    
   Any proposed change in appropriated reimbursements will be shown in this column and either added to or deducted from the Total of Schedule amount.
    
   To avoid doubt of intended distribution place a dash (*) in column for each program or category line not used.
    
9. Revision Approved
    
   This column is left blank by the department.  It is used by the DOF to indicate amounts approved.
    
10.  Purpose of Revision
     
    Present in this section, or in supporting schedules, all of the facts necessary for consideration of the proposal.  Complete information will result in more expeditious handling of documents.
     

Number and Distribution of Copies:
 
Four copies of BR, STD.26, are required by the DOF budget staff, one of which is returned after approval.  The original is forwarded to SCO whenever the request involves any of the following changes of a Budget Act appropriation:
 

1. Transfers between the programs, projects, and functions scheduled in the Budget Act.
    
2. Transfers between projects of a major construction appropriation.  Generally, STD. 26 is not used for capital outlay adjustments.
    
3. Augmentations or reductions in programs, projects or functions by reason of increases or decreases in reimbursements.
    
4. Scheduling the detail of unallocated adjustments previously made by EOs.