6551     SECTION 28.00 AND SECTION 28.50 REPORTING
(Revised 2/98)

Departmental fiscal staff should be familiar with all the provisions of these sections.  The purpose of Section 28.00 (Federal and other Nonstate Funds) and Section 28.50 (Reimbursements from State Agencies) are to require the reporting to the Legislature of increases and decreases in the amounts available for expenditure which have not been previously considered and approved by the Legislature.  The majority of Section 28.00 and Section 28.50 actions are necessitated by a department or agency receiving federal funds and reimbursements which have not been previously considered by the Legislature in the regular budget review process.  In order to minimize the number of Section 28.00 reports, every effort should be made by departments to anticipate federal funds which may be received and to include in the Governor's Budget a description of the project and a cost estimate.

A form, Section 28.00/28.50 Application, DF–47, has been developed to be used by departments to request Section 28.00/28.50 adjustments.  The primary responsibility for completing the information on the Section 28.00/28.50 Application form rests with the applying department.  The completed form may serve as an attachment to a transmittal letter to the Legislature prepared by DOF following a review of the application submitted.

A Section 28.00 report is required if the dollar amount exceeds by 10 percent or $200,000, whichever is less, the amount reported in the Budget Act.

A Section 28.00 report is sufficient notification to the Legislature in situations when a report is required under both Section 28.00 and the (Budget No.) 9840 Allocation for Contingencies and Emergencies Item.