Instructions for preparation of the ... recommended state budget and the biennial state plan

              Instructions for Preparation
of the 2005-2007
Recommended State Budget
Office of State Budget and Management
116 West Jones Street – Administration Building
20320 Mail Service Center
Raleigh, North Carolina 27699-0320
(919) 733-7061
www.osbm.state.nc.us
July 2004
TABLE OF CONTENTS
Page
1. Introduction.........................................................................................................................1
2. Highlights Including Changes from Previous Biennium .....................................................2
3. Schedule for the 2005-2007 Budget Preparation Process....................................................4
4. Continuation Budget
4.1 Continuation Budget (Worksheet I)...................................................................5
4.1a Reconciliation of Requirements, Receipts, and Appropriation .........................8
4.1b Department Completion of Worksheet I............................................................8
4.1c Changes Allowed in Worksheet I Columns (6) and (8) ..................................10
4.1d Allowable Inflationary Increases .....................................................................13
4.2 Budgeting Salaries On Worksheet I.................................................................15
4.2a Reconciliation of Position Counts and Budgeted Salaries ..............................15
4.2b Annualization of Salaries on Worksheet I .......................................................15
4.2c Realign Salary Reserve ....................................................................................16
4.2d Fringe Benefits.................................................................................................16
4.3 Fund Purpose and Mission Statements ............................................................17
4.4 Continuation Budget Attachments...................................................................18
5. Expansion Budget
5.1 Expansion Budget (Worksheet II) ...................................................................46
5.1a Summary List and Priority of Funding ............................................................47
5.1b Expansion Budget (Worksheet II) Instructions................................................48
5.2 Expansion Budget Attachments.......................................................................53
6. Information Technology
6.1 Highlights.........................................................................................................58
6.2 Process .............................................................................................................58
6.3 State CIO Review and Certification ................................................................59
7. Capital Budget
7.1 Capital Improvement Budget (Worksheet III).................................................62
7.1a Six-Year Capital Improvement Needs Schedule .............................................62
7.1b Summary List of Capital Improvement Requests............................................63
7.1c Worksheet III. Capital Improvement Request ................................................63
7.2 Capital Budget Attachments ............................................................................70
8. Glossary .............................................................................................................................77
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1. INTRODUCTION
The State of North Carolina appropriates operating and capital funds on a biennial cycle. The
approved budget has annual amounts for each of the two years in the biennium, with the appropriation
for the first year of the biennium effective July 1 of each odd-numbered year. Biennial budget
preparation begins in even-numbered years. The operating and capital budgets for the second year of a
biennium are adjusted in a "short" legislative session, which is traditionally in May-June of even-numbered
years, as required for revenue collection fluctuations and items such as salary increases and
emergency items.
The following budget instructions are to be used in the preparation of 2005-2007 biennial budget
requests from departments and agencies for submission to the Governor as Director of the Budget.
Changes in the instructions from the previous biennium are highlighted in Section 2 of this document.
A glossary for budget terms is included in Section 8.
Questions related to budget preparation should be referred to the appropriate budget analyst in the
Office of State Budget and Management.
Upon submission of budget requests from departments and agencies, the Office of State Budget and
Management (OSBM) will review the requests in preparation of the Governor’s recommended budget.
The Governor will present the recommended budget to the General Assembly on the date of his State
of the State Address early in the legislative session.
The legislative session will convene in January 2005 for the upcoming biennial budget cycle. During
this session, the General Assembly will consider the Governor’s recommended budget as well as other
changes presented for legislative review. Following legislative review, a two-year budget will be
approved by the General Assembly and certified by the OSBM in the summer of 2005.
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2. HIGHLIGHTS INCLUDING CHANGES
FROM PREVIOUS BIENNIUM
This section provides a brief description of the changes in the instructions from the previous biennium.
• Agencies will access all preliminary copies of Worksheet I information through their desktops,
which is made possible by software called X/TND and through the Budget Preparation System
(BPS). Because of this direct access, agencies will not be mailed copies of Worksheet I
information. You may contact your OSBM analyst for copies if any problems arise from using the
software or go to the ITS website: http://www.state.nc.us/sysware/.
• Agencies will negotiate Worksheet I and continuation budget changes from August through
October with their OSBM budget analysts. Final Worksheet I and continuation budget changes
shall be completed by October 29, 2004. Agencies are required to submit 2 copies of the
Worksheet I and attachment forms presented in the instructions as required in the past biennium.
Agencies are also required to submit attachments 8-16 electronically in an Excel format.
• Inflationary rates approved by OSBM may be applied to the following items in the continuation
budget: water and sewer, electricity, natural gas, food, drugs, medical supplies, subsistence,
gasoline and fuel oil. Clothing, Telephone Service, Water and Sewer, Textbooks and Educational
Supplies (K-12 schools) will be considered on a case-by-case basis, provided the agency can
sufficiently document the increase.
• There are several new continuation budget attachments. Attachment A is a checklist for the 2005-
2007 continuation budget request. Attachment 8 is a schedule for the explanation of requested
increases and decreases. Attachment 14 is a schedule for inflationary increases for food, drugs,
medical supplies, utilities, and subsistence. Attachment 15 is a schedule for gasoline and fuel oil.
Attachment 16 is a schedule for K-12 textbooks and educational supplies.
• A Reconciliation of Authorized Position Counts and Budgeted Salaries will be generated by
OSBM from the BPS database. OSBM will also generate a Position Schedule (PM 739) with an
effective date of June 30, 2004 for agencies to access through X/TND. This schedule will not be a
part of the submitted continuation budget package but is available for informational purposes.
Salaries for the continuation budget will be based on the 2004-2005 authorized salary amount plus
any necessary annualizations.
• The sum total of all general fund appropriation expansion requests may not exceed 5 percent of the
agency's 2004-2005 certified budget, unless the agency receives prior written approval from
OSBM. Account detail for each expansion request must be at the 4-digit level.
• Fund purpose and mission statements will be updated on the over the Internet via the World Wide
Web at http://data.osbm.state.nc.us/budget_narratives/start.html.
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• The budget attachment forms presented in these instructions except for those generated by BPS are
available as Excel files. The files can be downloaded over the Internet via the World Wide Web at
www.osbm.state.nc.us.
4
3. SCHEDULE FOR THE 2005-2007
BUDGET PREPARATION PROCESS
July, 2004 Detailed 2005-2007 budget instructions made available on the Office of State
Budget and Management (OSBM) web site for departments to access.
July 31, 2004 All actions to reconcile and realign salary reserve must be completed by the
end of July 2004.
August 2004 2004 Legislative Session budgetary actions certified by OSBM and the Budget
Preparation System (BPS) updated.
2004-2005 budget revisions plus other changes submitted by departments are
entered into BPS.
BPS transferred to the North Carolina Accounting System, including 2004-
2005 budget revisions and 2004 Legislative Session’s actions.
August 16, 2004 Preliminary Worksheet I for continuation budget created in BPS will be
accessed by agencies using X/TND. Because of this direct access, agencies
will not be mailed copies of preliminary Worksheet I. Reconciliation of
Position Counts and Budgeted Salaries generated from BPS by OSBM will
also be available to agencies for their review. Agencies will have direct access
to this report using X/TND and therefore it will not be distributed by OSBM.
October 2004 Agencies and OSBM analyst negotiate Worksheet I adjustments through the
end of October.
Reconciliation of Position Counts and Budgeted Salaries verified by
departments and submitted to OSBM.
October 29, 2004 2005-2007 expansion and capital requests due from departments to OSBM
December 2004 Governor finalizes the 2005-2007 budget recommendations.
January 2005 General Assembly convenes.
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4. CONTINUATION BUDGET
The continuation budget provides operating funds for each year of the biennium to continue the
existing, authorized level of services. Continuation budgets are based on the authorized budget for
2004-2005 and may be adjusted (increased or decreased from the authorized budget) through the
continuation budget Worksheet I process to reflect (1) actual levels of expenditures, (2) approved
increases, as well as (3) other increases in services required in certain programs.
4.1 Continuation Budget (Worksheet I)
The basic form for preparing the 2005-2007 continuation budget is the Worksheet I which will
be computer generated from the Budget Preparation System (BPS). Through the X/TND report
management software, agencies may view and print the initial set of continuation budget
worksheets at their location on August 16, 2004. If a hard copy set of the initial worksheets is
required, the agency should contact their OSBM analyst. The initial set of continuation budget
worksheets is provided for each budget code that has been determined by OSBM to be a
budgeted code, and includes:
Summary by Purpose (Attachment 2)
Summary by Account (Object) (Attachment 3)
Detail Request - Worksheet I (Attachment 4)
Position Count (Attachment 5)
Reconciliation of Requirements, Receipts, and Appropriation (Attachment 6)
Reconciliation of Position Counts and Budgeted Salaries (Attachment 7)
Samples of the worksheets with attachments are included at the end of this section. Subsequent
versions of the worksheets that reflect adjustments to BPS can be requested through BPS
function 16 and viewed or printed using X/TND.
Two copies of the requested 2005-2007 continuation budget are due to OSBM by October 29,
2004. The following attachments, when applicable, must also be submitted to OSBM
electronically in an excel format:
Explanation of increases and decreases (Attachment 8),
Equipment purchase schedule (Attachment 9),
Motor vehicle purchase schedule (Attachment10),
Other vehicle purchase schedule (Attachment 11),
Building reserves (Attachment 12),
Lease schedule (Attachment 13),
Inflationary request (Attachment 14),
Gasoline schedule (Attachment 15)
Textbook and supply schedule (Attachment 16).
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Submission of the continuation budget must consist of the following reports in the order that
they are listed:
Checklist for 2005-2007 Continuation Budget Requests (Attachment A)
Summary of Total Continuation Budget Requests by Department (Attachment 1)
Summary by Purpose (Attachment 2)
Summary by Account (Object) (Attachment 3)
Detail Request - Worksheet I (Attachment 4)
Position Count (Attachment 5)
Reconciliation of Requirements, Receipts, and Appropriation (Attachment 6)
Reconciliation of Position Counts and Budgeted Salaries (Attachment 7)
Explanation of Increases/Decreases Schedule (Attachment 8) (If necessary)
Equipment Purchase Schedule (Attachment 9) (If necessary)
Motor Vehicle Purchase Schedule (Attachment 10) (If necessary)
Other Vehicle Purchase Schedule (Attachment 11) (If necessary)
Format for Building Reserve (Attachment 12) (If necessary)
Lease Schedule (Attachment 13) (If necessary)
Inflationary Schedule (Attachment 14) (If necessary)
Gasoline Schedule (Attachment 15) (If necessary)
Textbook/Supply Schedule (Attachment 16) (If necessary)
OSBM budget analysts will be available to assist departments/agencies in the steps to develop
the Worksheet I from the initial stage to the agency continuation budget request.
There is a separate Worksheet I for each budgeted code that will be included in the Governor’s
Recommended Budget. Components of the Worksheet I Detail Request (Attachment 4) are
listed below:
• Column 1 (Account) reflects the line item account number.
• Column 2 (Title) account title for expenditure and/or receipt items.
• Column 3 (Actual) reflects the 2003-2004 actual expenditures as of June 30, 2004 and is
transferred by OSBM to BPS from the North Carolina Accounting System (NCAS) files in
the Office of the State Controller.
• Column 4 (Certified) reflects the 2004-2005 certified budget, which includes actions of
both the 2003 and the 2004 sessions of the General Assembly plus budget revisions which
change the certified column (type 11 budget revisions of a continuing nature authorized by
action of the General Assembly).
• Column 5 (Authorized) reflects the 2004-2005 authorized budget, which is comprised of
the certified budget plus appropriate type 11, 12, and 14 revisions. The authorized budget
becomes the continuation budget for the next two years of the biennium unless adjusted in
Columns 6 and 8, respectively.
See Section 4.1b instructions on budget revisions to include in Column 5.
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• Column 6 and Column 8 (Incr/Decr) reflect the increase/decrease adjustments to the
authorized year allowed for the 2005-2006 and 2006-2007 continuation budgets
respectively.
See Section 4.1b instructions on the Increase/Decrease columns.
• Column 7 and Column 9 (Total) are the proposed 2005-2007 biennial budget. These
columns represent the total of the 2004-2005 authorized budget (Column 5) plus/minus the
adjustments in Columns 6 and 8, respectively.
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Procedures
4.1a Reconciliation of Requirements, Receipts, and Appropriation
OSBM will generate from BPS a Reconciliation of Requirements, Receipts, and Appropriation
report (see Sample Attachment 6). This form provides the data to reconcile requirements,
receipts, and appropriation in Column 4 (certified column) and Column 5 (authorized column)
of Worksheet I.
The Reconciliation will be furnished to each department at the same time the Worksheet I is
furnished.
4.1b Department Completion of Worksheet I
Adjustments to the Worksheet I (Attachment 4) are prepared as follows by appropriate
department personnel and submitted to OSBM as the proposed continuation budget.
Column 1 (Account)
• Review to ensure that proper operating funds (centers) and account numbers are presented.
Contact your OSBM budget analyst for any necessary corrections.
Column 2 (Titles)
• Review to ensure correct account titles are presented.
Column 3 (Actual)
• Review and verify that the transfer of actual expenditures and receipts was processed
properly. This review can be accomplished by comparing the Worksheet I actual column to
the BD701 for fiscal year ending June 2004.
Column 4 (Certified)
• Reconcile using the Reconciliation form (Attachment 6) to ensure that the certified
requirements, receipts, and appropriation are correct.
• In July 2004 OSBM will make available through X/TND (on report RK314) a listing of all
second year type 11 budget revisions. (Agencies may also review this list using function 12
in the Budget Revision System.) This list should be reviewed by agency personnel and the
OSBM budget analyst to determine which budget revisions should be included in the
Worksheet I. Appropriate second year (2004-2005) type 11 budget revisions are included
in Column 4 and Column 5.
• At the conclusion of the review process, the agency must type an "O" for "OMIT" in the
appropriate code field of each budget revision on the Budget Revision System that should
not become a part of the agency's continuation budget. All other type 11 budget revisions
will automatically be added to the Worksheet I certified column. This process must be
completed by the end of July 2004.
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Column 5 (Authorized)
• Reconcile using the Reconciliation form (Attachment 6) to ensure that authorized
requirements, receipts, and appropriation are correct.
• Agencies are encouraged to realign non-personnel expenditure account lines 5322XX -
535XXX within an operating fund number to reflect more realistic levels of need for 2004-
2005 with type 14 budget revisions that may be included in Worksheet I. Increases may not
be requested for line items that have been realigned.
• In July, 2004 OSBM will make available through X/TND (on report 314) a listing of all
second year type 12 and 14 budget revisions. (Agencies may also review this list using
function 12 in the Budget Revision System.) This list should be reviewed by agency
personnel and the OSBM budget analyst to determine which budget revisions should be
included in the Worksheet I. Appropriate second year 2004-2005 budget revisions are
included in Column 5.
• At the conclusion of the review process, the agency must type an "O" for "OMIT" in the
code field of the appropriate budget revision on the Budget Revision System which should
not become a part of the agency's continuation budget. All other type 12 and 14 budget
revisions will automatically be added to the Worksheet I authorized budget column. This
process must be completed by the end of July.
• Budget revisions which authorized a carry-forward from 2003-2004 to cover deferred
obligations should not be included in the Worksheet I and must be removed.
• Type 11 budget revisions included in Column 4 also affect Column 5. Type 12 and 14
budget revisions included in Worksheet I affect only Column 5.
• Agencies must balance inter- and intra-departmental transfers.
• Programs designated as "experimental, model, or pilot" must be shown either as separate
items in the continuation budget or as expansion budget requests until a succeeding General
Assembly approves them. The definition includes "any new program funded in whole or in
part through a special appropriations bill." Agencies with programs designated as
experimental, model, or pilot must furnish a list with line item detail of these programs with
continuation budget or expansion budget requests.
Columns 6 and 8 (Increase/Decrease from Column 5)
• In Column 6, enter allowable increases and decreases over the authorized (or "base") year
which, when added to or subtracted from the authorized 2004-2005 amount, accurately
reflect requirements for the 2005-2006 continuation budget.
• In Column 8, enter allowable increases and decreases over the authorized (or "base") year
which, when added to or subtracted from the authorized 2004-2005 amount, accurately
reflect requirements for the 2006-2007 continuation budget.
Explanation of Increases/Decreases Schedule for the Continuation Budget
(Attachment 8)
• Increases or decreases requested in Columns 6 and 8 must be explained on an attached
schedule (Attachment 8) that indicates the receipt or expenditure account to be adjusted and
the reason for the change. Where more than one change is requested for one particular
account, show the components of the change in the explanation. Complete a separate
schedule for each fund that has changes. The total of the adjustments on the agency
prepared schedule must equal the total of the increase/decrease columns of the Worksheet I.
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4.1c Changes Allowed in Worksheet I Columns (6) and (8):
(1) Enrollment or Populations Served - Increases to reflect changes in the enrollment or
population currently served by public schools, prisons, and entitlement programs are
allowed. In other programs such increases must be requested in the expansion budget.
Decreases to reflect reductions in enrollment or populations served in any program area
must be included in the continuation budget. With respect to the Medicaid program,
policy changes are not allowed in the continuation budget and must be considered in the
expansion budget process.
(2) Receipt-Supported Activities - Cost increases for activities partially or fully supported
from receipts must be limited to reasonable increases in receipts and calculated such
that these activities bear the appropriate share of the increased cost.
If an adjustment to general agency receipts provides additional funds, those funds may
be used only to support allowable continuation budget increases. Otherwise, these
additional receipts are to reduce state appropriations. All general agency receipts
should be increased to anticipated levels in 2005-2007 and appropriations reduced
when appropriate.
Note: Changes in expenditure account supported by receipts require a corresponding
change in the appropriate receipt account.
If an adjustment reflects a decrease in receipts, the budget of the program generating the
receipts must be reduced. Replacement of reduced receipts must be an expansion
budget request.
Note: Increases in receipts to continue the current level of services are allowed in the
continuation budget for programs which are 100% receipt-supported. These
adjustments must be made in the authorized year with a type 11 or 12 budget revision.
(3) Clothing, Telephone Service, Textbooks and Educational Supplies (K-12 schools,
including schools in the Department of Health and Human Services and
Department of Juvenile Justice & Delinquency Prevention and the N.C. School of
Science and Mathematics) - Increases in continuation requirements are allowed for
these items, on a case-by-case basis, provided the agency can sufficiently document the
increase. Prior years' actual expenditures and adjustments to 2004-2005 budgets made
in the 2003 and 2004 legislative sessions must be taken into account in developing
continuation requirements. In cases where a portion of the increase is supported by
receipts, these receipts must be increased to ensure that the account bears the
appropriate share of increased costs.
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(4) Personnel-Related Items - Funds required for longevity pay must be based on the
amounts included in the June 30, 2004 PM739 Position Schedule. For UNC campuses,
if the PM739 does not include all personnel, detailed documentation must be submitted
to support the longevity request. Funds for premium pay, workers’ compensation,
unemployment compensation, and overtime must be based on the authorized budget.
Additional funds may be considered for increases on an individual basis.
(5) Annualization - Increases to annualize support in the 2005-2007 biennium for
programs and new facilities which were funded for only a portion of 2004-2005 are
allowed. Positions that continue and were funded for only a portion payable amount in
the authorized year must be annualized for 2005-2007. Attach a detailed listing of the
request to annualize programs. Attach a spreadsheet similar to Attachment 12 to
annualize building reserves.
(6) Nonrecurring - Nonrecurring or one-time items approved by the General Assembly
must be removed from the continuation budget in the increase/decrease columns,
including one-time equipment and vehicle purchases included in the 2004-2005
Authorized Budget. For UNC campuses, one-time accreditation expenses included in
the 2004-2005 Authorized Budget must be deducted from accreditation expenses
requested for 2005-2007 and detailed documentation must be submitted to support the
request. Agencies should contact their OSBM budget analyst if there are any questions
about removal of one-time items.
(7) Operating Reserves - Operating costs to make facilities operational and functional are
allowed for authorized capital projects scheduled for completion during the 2005-2007
biennium (see Section 7, Capital Budget) in the continuation budget. Any new
programs, activities, or expansion of existing programs and activities associated with
capital projects should be a part of the Expansion Budget Request. The total estimated
operating costs for each year must be requested in a reserve account (5371AA). A
detailed account breakdown of each reserve must be submitted separately, with the
estimated completion date of the facility provided by the Office of State Construction,
number of positions required, proposed classification of each position, and other
operating costs. A sample schedule for this required detail breakdown is Attachment
12.
(8) Replacement of Existing Equipment (Attachment 9)
An equipment schedule will be required only when the request is greater than the
amount of the authorized budget. The requested increase shall not exceed 5% of the
2004-2005 authorized equipment budget unless an exemption is granted by your OSBM
analyst. The Sample Equipment Purchase Schedule is Attachment 9(a).
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(9) Vehicle Replacement (Attachments 10 and 11)
(a) Licensed Motor Vehicles (Attachment 10) - Replacement of departmentally
owned motor vehicles that are licensed will be allowed in the continuation budget.
This replacement includes cars, vans, trucks, jeeps, ambulances, buses, etc.
Additions to the fleet will be requested in the expansion budget. Purchase and
trade-in amounts for replacement vehicles are determined by each
department/agency based on the particular type of vehicle and accessories. Refer
to the Vehicle Term Contracts on the Division of Purchase and Contracts web site
as a basis for your purchase amounts. The total purchase price of vehicles must be
included in the appropriate line item. The estimated sales proceeds for the used
vehicle must be budgeted as sale of surplus property receipts. Motor vehicles
other than those used by law enforcement officers will be scheduled for
replacement at the time they are expected to have 110,000 miles (Motor Fleet
Management must follow N.C.G.S. 143-341(8)i). Requested replacement of
vehicles with less than 110,000 miles must have sufficient written justification.
Motor vehicles used by law enforcement officers must be scheduled for
replacements as follows: Highway Patrol - 70,000; Division of Motor Vehicles -
70,000, and all other law enforcement - 80,000 miles.
Nonrecurring funds that were approved in the last biennium for replacement of
motor vehicles and included in the authorized 2004-05 year must be removed
from the continuation budget. Replacement schedules should be submitted only
when there is an increase over the recurring authorized budget.
(b) Other Vehicles (Attachment 11) - Other vehicles which are replaced on an
irregular basis, such as farm tractors, combines, crawler tractors, drag lines, front-end
loaders, back-hoes and lawn mower type equipment, may be replaced in the
continuation budget. The age, year purchased, mechanical condition, and annual
repair/maintenance cost will be prime factors in OSBM's consideration of these
requests for inclusion in the continuation budget. Requests to replace other
vehicles must be for the continuance of the existing programs or services and must
not be to expand the capabilities of the facility.
Nonrecurring funds that were approved in the last biennium for replacement of
other vehicles and included in the authorized 2004-05 year must be removed from
the continuation budget. Replacement schedules should be submitted only when
there is an increase over the recurring authorized budget.
(10) Statutorily Established Salary Increases - Salary increases required by General
Statute for specified position classifications, such as magistrates, clerks of court, and the
Highway Patrol will be included in the requested continuation budget.
(11) Building/Office Lease – A building/office lease schedule will be required only when
the request is greater than the amount of the authorized budget. Requests for increases
in funding related to building/office lease expenses will be allowed as documented on
Attachment 13 – Building/Office Lease Schedule.
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4.1d Allowable Inflationary Increases
Agencies/departments use allowable inflationary increase rates to accurately project budgetary needs
created by inflation for the current biennium and for planning for future biennia. The rates may be
used to develop increases and/or decreases in those items subject to the inflationary factors. The
increases and/or decreases computed for the continuation budget are then placed in Worksheet I in
Columns 6 and 8. The procedures listed below outline the steps involved in using inflationary factors.
Inflation factors cannot be applied to line items that have been realigned.
Procedures
Attachment 17 contains the allowable inflation factors that may be used by agencies in preparation of
the 2005-2007 continuation budget, and may be used as appropriate in preparation of expansion
budget requests. Inflation factors must be applied to the 2003-2004 actual expenditures.
For expansion requests, allowable inflationary increases are provided through the state fiscal year
2009-2010 in order to estimate the five-year fiscal impact as required under G.S. 143-3.5. These rates
may be used to develop the increases or decreases applicable to the respective items in an agency's
budget. In a situation where the rates are clearly not appropriate and a higher rate can be documented,
the higher rate may be submitted for consideration by OSBM.
The Schedule of Approved OSBM Inflation Factors must be used for computational purposes.
Columns 1 through 5 on Attachment 17 reflect the compounding of the allowable rates. These are the
factors that must be applied to the 2003-2004 actual expenditures for the 2005-2007 biennium.
(1) Food, Drugs, Medical Supplies, Water and Sewer, Electricity, Natural Gas, and Subsistence
(Attachment 14)
Columns 1 through 5 on Attachment 17 reflect the compounding of the allowable rate increases. In
using these rates to determine the allowable increases, use the following formula:
(2003-2004 Actual X Compounded Rate) - 2004-2005 Authorized Budget = Allowable Change
Stated another way, the formula would be: the amount in Column 3 of Worksheet I, multiplied
by the compounded factor in the Schedule of Approved OSBM Inflation Factors, minus the
amount in Column 5 of Worksheet I equals the allowable change.
Example: To determine the amount of increase allowed for food for 2005-2007 when the actual
expenditures for food for 2003-2004 were $500,000 and the authorized budget for 2004-2005 is
$505,000:
2005-2006 over 2004-2005 2006-2007 over 2004-2005
$500,000 X 1.032 = $516,000 $500,000 X 1.046 = $523,000
$516,000 - $505,000 = $11,000 $523,000 - $505,000 = $18,000
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The amount of $11,000 would then be entered in Column 6 for a 2005-2006 increase and
$18,000 would be entered in Column 8 for a 2006-2007 increase in the continuation budget in
Worksheet I.
Requests for increases in funding related to food, drugs, medical supplies, utilities, and subsistence
will be allowed as documented on Attachment 14.
(2) Gasoline and Fuel Oil: (Attachment 15) To determine the allowable increase for these items, the
projected rate per gallon in the Schedule of Approved OSBM Inflation Factors is multiplied by the
actual consumption in gallons in the 2003-2004 actual year, minus the 2004-2005 authorized
budget.
Stated as a formula, the gasoline increase would be computed as follows:
2003-2004 Actual Gallons X Projected Cost Per Gallon) – 2004-2005 Authorized Budget =
Change Amount
Requests for increases in funding related to gasoline and fuel oil will be allowed as documented on
Attachment 15.
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4.2 Budgeting Salaries On Worksheet I
The salary-related amounts reflected in Columns 7 and 9 of the Worksheet I will be based on
the authorized budget for 2004-2005 plus any necessary annualization of positions.
4.2a Reconciliation of Position Counts and Budgeted Salaries (Attachment 7)
OSBM will generate from BPS a Reconciliation of Position Counts and Budgeted Salaries
report (BI 232) (See Attachment 7) that begins with the 2004-2005 certified budget and adds or
deletes all approved budget revisions and posted entries that affect personnel transactions and
budgeted salary amounts. A copy of this report will be available to agencies through X/TND
by August 16, 2004. Agencies should review this report for accuracy and contact their OSBM
analyst if corrections are necessary. As a required document in the agency’s submitted
continuation budget package, Attachment 7 must agree with the recommended salaries and
position counts in Worksheet I.
Note: The RK329 report on current authorized positions and salaries can be requested at any
time with BRS print function 16, and may be used by both agencies and OSBM to monitor the
accuracy of entries made via the budget revision (BD 606) process. This is the same database
that acts as the source for the Reconciliation of Position Counts and Budget Salaries and can
assist agencies and OSBM analysts in preliminary verification of this data.
4.2b Annualization of Salaries on Worksheet I
OSBM will also generate Position Schedules (PM739) from the June 30, 2004 PMIS database
and make them available through X/TND. These reports are to be used for informational
purposes only and are not to be submitted to OSBM with the continuation budget package.
These reports show the effective date for positions effective after July 1, 2004 and also show
time-limited positions and their scheduled termination dates to assist in identifying positions
which must be annualized. This would include, for instance, new positions authorized by the
2004 Session of the General Assembly or positions included in authorized building operating
reserves. Positions which are scheduled to be abolished with an effective date after July 1,
2004 must also be annualized.
Annualization Example: A new position is authorized by the General Assembly effective
October 1, 2004 at an annual salary of $47,679. The budget for 2004-2005 includes $35,760
for the position for nine months. The difference between the annual salary of $47,679 and the
nine month (portion payable) salary of $35,760 is $11,919. The amount of $11,919 is the
allowable increase for Columns 6 and 8 of the Worksheet I. Note: The employer match for
both Social Security and Retirement would reflect increases to match the salary increase as well
as an annualization of the employer’s share of health benefits.
Agencies continue to be responsible for maintaining accurate and current PMIS data. Salaries
reflected in PMIS must not exceed the authorized budget plus annualization of positions. If
total salaries in PMIS exceed the authorized budget plus annualization of positions, appropriate
personnel actions must be taken to adjust PMIS to be within the amounts in columns 7 and 9 of
the Worksheet I.
16
Note: Legislative Increases (LI) authorized for 2004-2005 by the 2004 Session of the General
Assembly will not be reflected in the authorized budget for 2004-2005 to allow for a more
timely distribution of the Worksheet I to agencies. Any new (LI) approved for 2004-2005 will
be continued for 2005-2007 by OSBM in a statewide reserve.
4.2c Realign Salary Reserve
It is essential that the Salary Control System (SCS) in OSBM reflect correct position and salary
information by June 30, 2004. By the end of July 2004 agencies are to submit budget revisions
(BD 606) to OSBM to align salary reserve to accurately reflect the annual salary requirements
in each operating fund and to eliminate any negative amounts that exist. It may be necessary to
reduce or abolish positions in some instances to eliminate negative salary reserve amounts.
Agencies will be allowed to retain positive salary reserve amounts in the continuation budgets.
Any salary reserve will be reflected in the authorized salary amount plus annualization that will
be the basis for the recommended amounts in column 7 and 9 of the Worksheet I.
4.2d Fringe Benefits
Fringe benefit amounts for Social Security and retirement will be based on the funds requested
in the appropriate salary line items on Worksheet I for 2005-2006 and 2006-2007 respectively.
The amounts for health benefits will be based on the authorized position counts for each year.
The fringe benefits rates are as follows:
Social Security 7.65% on a salary base of up to $87,900 (1.45% Medicare unlimited).
The Position Schedule PM739 can be used to determine the appropriate amount to include in
the continuation budget for Social Security.
Teachers and State Employees Retirement rate - 5.815%
State Law Enforcement Officers Retirement rate - 10.815%
University Employees & Community College Optional Retirement rate - 10.485%
Consolidated Judicial Retirement rate - 15.79
Legislative Retirement System rate - 3.20%
Health Benefits amount - $3,432 per year; Medicare-eligible $2,612
Retirement and health benefits for permanent state employees who work at least nine months
per year and at least 30 hours per week must be included.
For UNC campuses detailed documentation must be submitted to support the retirement
request.
Note: The Social Security rates are the current estimates and could be changed by the
U. S. Congress.
17
4.3 Fund Purpose Statements and Department Mission Statements
Fund purpose statement -- A fund purpose statement is a brief description of the programs and
major activities supported by a particular fund. It is an explanation for the use of the monies on a
continuing basis. (It does not address expansion requests.)
Go to http://data.osbm.state.nc.us/budget_narratives/start.html to add fund purpose
statements and edit existing ones. When you have finished editing a fund purpose statement,
check the "finished" box.
Department mission statement -- The department mission statement briefly explains what the
department does. It should not exceed two paragraphs.
Go to http://data.osbm.state.nc.us/budget_narratives/start.html to edit mission statements.
When you have finished editing a mission statement, check the "finished" box.
18
4.4 Continuation Budget Attachments
Attachment A Checklist for 2005-2007 Continuation Budget Requests
Attachment 1 Summary of Total Continuation Budget Requests by Department
Attachment 2 Sample Summary by Purpose
Attachment 3 Sample Summary by Account (Object)
Attachment 4 Sample Detail Request
Attachment 5 Sample Position Count
Attachment 6 Sample 2004-2005 Reconciliation of Requirements, Receipts, and Appropriation
Attachment 7 Sample Reconciliation of Position Counts and Budgeted Salaries
Attachment 8 Explanation of Increases and Decreases Schedule
Attachment 8a Sample Explanation of Increases and Decreases Schedule
Attachment 9 Equipment Purchase Schedule
Attachment 9a Sample Equipment Purchase Schedule
Attachment 10 Licensed Motor Vehicle Purchase Schedule
Attachment 10a Sample Licensed Motor Vehicle Purchase Schedule
Attachment 11 Other Vehicle Purchase Schedule
Attachment 11a Sample Other Vehicle Purchase Schedule
Attachment 12 Sample Format for Building Reserve
Attachment 13 Building/Office Lease Schedule
Attachment 13a Sample Building/Office Lease Schedule
Attachment 14 Food, Drugs, Medical Supplies, Utilities, and Subsistence Schedule
Attachment 14a Sample Food, Drugs, Medical Supplies, Utilities, and Subsistence Schedule
Attachment 15 Gasoline and Fuel Oil Schedule
Attachment 15a Sample Gasoline and Fuel Oil Schedule
19
Attachment 16 K-12 Textbook/Supplies Schedule
Attachment 16a Sample K-12 Textbook/Supplies Schedule
Attachment 17 Approved OSBM Inflation Factors
20
Checklist for 2005-2007 Continuation Budget Requests
Attachment A
(Due 10/29/04)
Submit 2 complete packages of the following:
Attachment A Completed Checklist for 2005-2007 Continuation Request _____
Attachment 1 Summary of Total Continuation Budget Requests by Department _____
Attachment 2 Summary by Purpose _____
Attachment 3 Summary by Account _____
Attachment 4 Detail Request - Worksheet I _____
Attachment 5 Position Count _____
Attachment 6 Reconciliation of Requirements, Receipts, and Appropriation _____
Attachment 7 Reconciliation of Position Counts and Budgeted Salaries _____
Attachment 8 Explanation of Increases and Decreases (also electronically submit 1
copy in an excel format)
_____
Attachment 9 Equipment Purchase Schedule (also electronically submit 1 copy in an
excel format)
_____
Attachment 10 Motor Vehicle Purchase Schedule (also electronically submit 1 copy in
an excel format)
_____
Attachment 11 Other Vehicle Purchase Schedule (also electronically submit 1 copy in
an excel format)
_____
Attachment 12 Building Reserves (also electronically submit 1 copy in an excel
format)
_____
Attachment 13 Lease Schedule (also electronically submit 1 copy in an excel format) _____
Attachment 14 Food, Drugs, Medical Supplies, Utilities, and Subsistence Inflationary
Schedule (also electronically submit 1 copy in an excel format)
_____
Attachment 15 Gasoline and Fuel Oil Inflationary Schedule (also electronically submit
1 copy in an excel format)
_____
Attachment 16 K-12 Textbooks and Supplies Schedule (also electronically submit 1
copy in an excel format)
_____
Other Supporting Documentation (please list below)
For assistance contact an OSBM Analyst
SUMMARY OF TOTAL CONTINUATION REQUESTS BY DEPARTMENT
2005-2007 BIENNIUM
Department
Division or Institution Bu
2005 -06
2003-04 2004-05 2004-05 INCR/DECR OVER INCR/
DESCRIPTION ACTUAL CERTIFIED AUTHORIZED AUTHORIZED TOTAL AUT
(1) (2) (3) (4) (5) (6) (7)
TOTAL REQUIREMENTS
TOTAL ESTIMATED RECEIPTS
*CHANGE IN CASH BALANCE
*BEGINNING CASH BALANCE
*ENDING CASH BALANCE
NET APPROPRIATIONS
NUMBER OF POSITIONS
*Cash balance reflected for Special Funds codes only.
Prepare one summary Attachment 1 for each budget code and a grand total summary Attachment 1 combining all budget codes at your agency.
Submit 2 copies on 8 1/2 x 11-inch paper.
21
For assistance contact an OSBM analyst.
SUMMARY BY PURPOSE Section 4
BUDGET PREPARATION WORKSHEET I Sample Attachment 2
(Note: This form is provided by BPS) (Due 10/29/04)
3XXX DEPARTMENT OF ABC INSTITUTION
13XXX ABC INSTITUTION
2005-06 2006-07
DESCRIPTION 2003-04 2004-05 2004-05 INCR/DECR OVER INCR/DECR OVER
FUND TITLE ACTUAL CERTIFIED AUTHORIZED AUTHORIZED TOTAL AUTHORIZED TOTAL
(1) (2) (3) (4) (5) (6) (7) (8) (9)
REQUIREMENTS:
1110 GENERAL ADMINISTRATION $11,284,000 $11,318,537 $11,358,951 $62,000 $11,420,951 $55,000 $11,413,951
1120 FISCAL MANAGEMENT 18,576,000 18,493,934 18,466,511 120,484 18,586,995 106,605 18,573,116
1220 PUBLICATIONS 4,630,000 4,636,538 4,642,458 36,682 4,679,140 32,451 4,674,909
1230 WASTE REDUCTION 2,530,400 2,631,221 2,640,500 35,060 2,675,560 31,015 2,671,515
1330 BUILDING MAINTENANCE 3,520,000 3,438,270 3,440,380 18,824 3,459,204 16,643 3,457,023
TOTAL REQUIREMENTS $40,540,400 $40,518,500 $40,548,800 $273,050 $40,821,850 $241,714 $40,790,514
ESTIMATED RECEIPTS:
1110 GENERAL ADMINISTRATION $675,400 $28,800 $28,800 $1,100 $29,900 $700 $29,500
1120 FISCAL MANAGEMENT 1,111,000 50,020 47,300 1,800 49,100 1,130 48,430
1220 PUBLICATIONS 242,500 11,960 9,260 400 9,660 222 9,482
1230 WASTE REDUCTION 161,500 7,580 5,060 200 5,260 120 5,180
1330 BUILDING MAINTENANCE 235,000 9,440 7,040 300 7,340 170 7,210
TOTAL ESTIMATED RECEIPTS $2,425,400 $107,800 $97,460 $3,800 $101,260 $2,342 $99,802
NET APPROPRIATION $38,115,000 $40,410,700 $40,451,340 $269,250 $40,720,590 $239,372 $40,690,712
22
For assistance contact an OSBM analyst.
SUMMARY BY ACCOUNT Section 4
BUDGET PREPARATION WORKSHEET I Sample Attachment 3
(NOTE: This form is provided by BPS) (Due 10/29/04)
3XXX DEPARTMENT OF ABC INSTITUTION
13XXX ABC INSTITUTION
2005-06 2006-07
DESCRIPTION 2003-04 2004-05 2004-05 INCR/DECR OVER INCR/DECR OVER
ACCOUNT TITLE ACTUAL CERTIFIED AUTHORIZED AUTHORIZED TOTAL AUTHORIZED TOTAL
(1) (2) (3) (4) (5) (6) (7) (8) (9)
REQUIREMENTS:
531211 SPA REGULAR SALARIES $34,459,000 $34,550,000 $34,575,000 $0 $34,575,000 $0 $34,575,000
531311 TEMPORARY WAGES 125,000 125,800 126,200 5,600 131,800 5,600 131,800
531461 LONGEVITY 575,000 550,500 550,500 24,400 574,900 24,400 574,900
532210 ELECTRICAL SERVICES 815,500 822,800 822,800 35,900 858,700 43,000 865,800
532512 RENT/LEASE - BLDINGS/OFFICE 1,450,000 1,406,000 1,416,000 42,750 1,458,750 46,314 1,462,314
533410 FOOD SUPPLIES 28,700 32,800 32,800 4,700 37,500 8,000 40,800
533900 OTHER MATERIAL & SUPPLIES 2,250,000 2,238,600 2,232,000 62,000 2,294,000 58,900 2,290,900
534521 OFFICE EQUIPMENT 431,000 388,000 388,000 86,500 474,500 43,000 431,000
534541 AUTOS, TRUCKS & BUSES 406,200 404,000 405,500 11,200 416,700 12,500 418,000
TOTAL REQUIREMENTS $40,540,400 $40,518,500 $40,548,800 $273,050 $40,821,850 $241,714 $40,790,514
ESTIMATED RECEIPTS:
434140 MAINTENANCE & REPAIR SERV. $63,500 $65,800 $64,580 $1,200 $65,780 $1,300 $67,080
438980 TRANSFERS FROM PRIOR YEAR 2,361,900 42,000 32,880 2,600 35,480 1,042 32,722
TOTAL ESTIMATED RECEIPTS $2,425,400 $107,800 $97,460 $3,800 $101,260 $2,342 $99,802
NET APPROPRIATION $38,115,000 $40,410,700 $40,451,340 $269,250 $40,720,590 $239,372 $40,690,712
23
For assistance contact an OSBM analyst.
DETAIL REQUEST Section 4
BUDGET PREPARATION - PRELIMINARY WORKSHEET I Sample Attachment 4
(NOTE: This form is provided by BPS) (Due 10/29/04)
3XXX ABC INSTIUTION
13XXX ABC INSTITUTION
1110 GENERAL ADMINISTRATION P/PB 2100
2005-06 2006-07
DESCRIPTION 2003-04 2004-05 2004-05 INCR/DECR OVER INCR/DECR OVER
ACCOUNT TITLE ACTUAL CERTIFIED AUTHORIZED AUTHORIZED TOTAL AUTHORIZED TOTAL
(1) (2) (3) (4) (5) (6) (7) (8) (9)
REQUIREMENTS:
531211 SPA REGULAR SALARIES $10,137,000 $10,200,000 $10,230,000 0 $10,230,000 0 $10,230,000
531461 LONGEVITY 188,000 180,000 180,000 8,000 188,000 8,000 188,000
TOTAL PERSONAL SERVICES 10,325,000 10,380,000 10,410,000 8,000 10,418,000 8,000 10,418,000
532210 ELECTRICAL SERVICE 227,000 229,058 229,058 10,000 239,058 12,000 241,058
532512 RENT/LEASE-BLDINGS/OFFICES 159,000 161,159 163,591 0 163,591 0 163,591
TOTAL PURCHASED SERVICES 386,000 390,217 392,649 10,000 402,649 12,000 404,649
533110 GENERAL OFFICE SUPPLIES 30,000 30,600 31,600 2,000 33,600 3,000 34,600
533410 FOOD SUPPLIES 407,000 394,720 399,702 12,000 411,702 13,000 412,702
533900 OTHER MATERIAL & SUPPLIES 8,000 7,000 7,000 1,000 8,000 2,000 9,000
TOTAL SUPPLIES 445,000 432,320 438,302 15,000 453,302 18,000 456,302
534521 OFFICE EQUIPMENT 8,000 8,000 10,000 5,000 15,000 5,000 15,000
534541 AUTOS, TRUCKS, & BUSES 120,000 108,000 108,000 24,000 132,000 12,000 120,000
TOTAL PROPERTY, PLANT AND EQUIP. 128,000 116,000 118,000 29,000 147,000 17,000 135,000
TOTAL REQUIREMENTS $11,284,000 $11,318,537 $11,358,951 $62,000 $11,420,951 $55,000 $11,413,951
ESTIMATED RECEIPTS:
434310 SALE OF PUBLICATIONS $400 $300 $300 $100 $400 $200 $500
434320 SALE OF SURPLUS PROPERTY 5,000 4,500 4,500 1,000 5,500 500 5,000
435500 FINES, PENALTIES & ASSESS. FEES 23,000 24,000 24,000 0 24,000 0 24,000
438980 TRANSFERS FROM PRIOR YEAR 647,000 0 0 0 0 0 0
TOTAL ESTIMATED RECEIPTS $28,400 $28,800 $28,800 $1,100 $29,900 $700 $29,500
NET APPROPRIATION $11,255,600 $11,289,737 $11,330,151 $60,900 $11,391,051 $54,300 $11,384,451
24
For assistance contact an OSBM analyst.
POSITION COUNT Section 4
SUMMARY BY PURPOSE Sample Attachment 5
BUDGET PREPARATION WORKSHEET I (Due 10/29/04)
(Note: This form is provided by BPS)
3XXX DEPARTMENT OF ABC INSTITUTION
13XXX ABC INSTITUTION
2005-06 2006-07
DESCRIPTION 2003-04 2004-05 2004-05 INCR/DECR OVER INCR/DECR OVER
FUND TITLE ACTUAL CERTIFIED AUTHORIZED AUTHORIZED TOTAL AUTHORIZED TOTAL
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1110 GENERAL ADMINISTRATION 11.00 11.00 11.00 1.00 12.00 1.00 12.00
1120 FISCAL MANAGEMENT 4.00 3.00 3.00 3.00 3.00
1220 PUBLICATIONS 13.00 13.00 13.00 13.00 13.00
1230 WASTE REDUCTION 11.00 11.00 11.00 11.00 11.00
1330 BUILDING MAINTENANCE 4.00 4.00 4.00 4.00 4.00
TOTAL 43.00 42.00 42.00 1.00 43.00 1.00 43.00
25
For assistance contact an OSBM analyst.
2003-2004 RECONCILIATION OF REQUIREMENTS, RECEIPTS, AND APPROPRIATION Section 4
(Generated by BPS) Sample Attachment 6
(Due 10/29/04)
Department/Division: ABC Institution Code: 13XXX
Certified 2004-05 Authorized 2004-05
Description Requirements Receipts Appropriation Requirements Receipts Appropriation
Certified Budget $11,000,000 $1,000,000 $10,000,000 $11,000,000 $1,000,000 $10,000,000
July 2004 Revised Certified
Budget (Changes) 10,000 2,000 8,000 10,000 2,000 8,000
Budget Revisions:
11 0002 24,764 0 24,764 24,764 0 24,764
SPA Salary Legislative Increase
11 0003 10,000 0 10,000 10,000 0 10,000
Hospitalization Increase
12 0001 14,859 14,859 0
Transfer Receipt-Supported Positions
12 0002 0 0 0 14,499 14,499 0
Establish New Position From Receipts
14 0001
Change Position Classification 0 0 0 0 0 0
14 0002
Salary Reserve Transfer 0 0 0 0 0 0
Total Revisions 34,764 0 34,764 64,122 29,358 34,764
Adjustments:
0
Total Adjustments 0 0 0
Budget Code Total $11,044,764 $1,002,000 $10,042,764 $11,074,122 $1,031,358 $10,042,764
26
For assistance contact an OSBM analyst.
SAMPLE RECONCILIATION OF POSITION COUNTS AND BUDGETED SALARIES
(Generated by BPS)
Section 4
Department/Division: ABC Institution Sample Attachment 7
Budget Code: 13035 (Due 10/29/04)
Fund/Account: 1110-53 1211 Administration SPA Regular Salaries - Appropriated
Authorized Salaries Authorized Position Count
2005-06 2006-07 2005-06 2006-07
Description 2004-05 Incr/Decr Total Incr/Decr Total 2004-05 Incr/Decr Total Incr/Decr Total
Certified Budget 150,450 150,450 150,450 5.50 5.50 5.50
Budget Revision:
11 0003 88,000 88,000 88,000 2.00 2.00 2.00
New accounting positions
12 0010 15,000 15,000 15,000 1.00 1.00 1.00
Transfer Clerk from Other Institution
12 0023 20,000 20,000 20,000
Transfer salary reserve
Total Revised 273,450 0 273,450 0 273,450 8.50 0.00 8.50 0.00 8.50
Requested Changes:
97 0001 -14,000 -14,000 -14,000 -14,000 -1.00 -1.00 -1.00 -1.00
Abolish Mail Clerk
Total for fund/account 273,450 -14,000 259,450 -14,000 259,450 8.50 -1.00 7.50 -1.00 7.50
27
For assistance contact an OSBM analyst.
EXPLANATION OF INCREASES AND DECREASES SCHEDULE Section 4
(For continuation requests only) Attachment 8
(Due 10/29/04)
Department Division or Institution Budget Code
Fund
ACCOUNT TITLE EXPLANATION AMOUNT TITLE EXPLANATION AMOUNT
Requirements
Total
Requirements
$0 $0
Receipts
Total Receipts $0
Appropriation $0 $0
Submit 2 copies on 8 1/2 x 11-inch paper.
2005-06 2006-07
28
For assistance contact an OSBM analyst.
SAMPLE EXPLANATION OF INCREASES AND DECREASES SCHEDULE Section 4
(For continuation requests only) Sample Attachment 8(a)
(Due 10/29/04)
Department ABC Institution Division or Institution Budget Code 13XXX
Fund 1100 - Administrative Services
ACCOUNT TITLE EXPLANATION AMOUNT TITLE EXPLANATION AMOUNT
Requirements
531461 EPA & SPA Longevity Increase for longevity based on June 30, 2004
PM739 Position Schedule.
$600 EPA & SPA Longevity Increase for longevity based on June 30, 2004
PM739 Position Schedule.
$600
531511 Social Security Increase to reflect social security on scheduled
salaries at 7.65%.
$659 Social Security Increase to reflect social security on scheduled
salaries at 7.65%.
$705
531521 Retirement Increase to reflect retirement on scheduled salaries
at 5.77%.
$1,977 Retirement Increase to reflect retirement on scheduled salaries
at 5.77%.
$2,042
534522 Equipment - Computers Decrease for nonrecurring appropriation by the
2004 Session of the General Assembly.
($57,000) Equipment - Computers Decrease for nonrecurring appropriation by the
2004 Session of the General Assembly.
($57,000)
534541 Motor Vehicles Increase to agree to motor vehicle replacement
schedule.
$25,800
Total
Requirements
($27,964) ($53,653)
Receipts
434320 Sale of Surplus Property Increase to agree with proceeds from sale of
vehicle.
$1,500
Total Receipts $1,500
Appropriation ($29,464) ($53,653)
2005-06 2006-07
29
0
For assistance contact an OSBM analyst.
Section 4
Sample Attachment 9(a)
(Due 10/29/04)
Department Division or Institution Budget Code
EQUIPMENT QUANTITY COST TOTAL QUANTITY COST TOTAL
FUND ACCOUNT* PRIORITY DESCRIPTION JUSTIFICATION NUMBER PER UNIT COST NUMBER PER UNIT COST
1101 53 4525 1 Hobart verticle cutter/mixer
existing equipment not
operational and cannot be
repaired 1 $7,650 $7,650
2 microwave
existing equipment not
operational and cannot be
repaired 2 $175 $350
3 dishwashing machine
existing equipment has been
repaired multiple times and
requires replacement
1 $175 $175
1 Jamison walk-in cooler
existing equipment has been
repaired mulitple times and
will require replacement in
next 12 months
1 $4,000 $4,000
Total by Fund/Account $8,175 Total by Fund/Account $4,000
($2,243) ($2,243)
*Prepare a separate schedule for each Fund/Account. $5,932 $1,757
(R) = Replacement (I) = Installment
SAMPLE EQUIPMENT PURCHASE SCHEDULE
PURCHASE OR INSTALLMENT PAYMENTS
(For continuation requests only)
Net Amount to Worksheet I
(Columns 6 & 8)
Net Amount to Worksheet I
(Columns 6 & 8)
2005-06 2006-07
Less: 2004-05 authorized equipment
budget
Less: 2004-05 authorized
equipment budget
31
For assistance please contact an OSBM analyst.
LICENSED MOTOR VEHICLE PURCHASE SCHEDULE Section 4
(For continuation requests only) Attachment 10
(Due 10/29/04)
Department Division or Institution Budget Code 13XXX
DATE 2005-06 2006-07
DESCRIPTION PURCHASED ESTIMATED TRADE-IN TRADE-IN
(MAKE, MODEL, (MONTH MILEAGE AS TYPE JUSTIFICATION TOTAL VALUE** TOTAL VALUE**
FUND ACCOUNT PRIORITY YEAR AND VIN) AND YEAR) OF 6-30-05 OF USE* (IF APPLICABLE) COST (IF APPLIC.) COST (IF APPLIC.)
Total Request by Fund/Account $0 $0 $0 $0
Less: FY 2004-05 Authorized Licensed Motor Vehicle Budget (Column 5)
Net Amount to Add (Subtract) to Worksheet I (Columns 6 & 8) $0 $0 $0 $0
(Requirements to Motor Vehicle Account (Object) and Trade-in to Sale of Surplus Property Receipt Account (Object)
*Type of use will either be State Highway Patrol (SHP), Division of Motor Vehicles (DMV), other Law Enforcement (OLE) or other (OTH).
**Trade-in value will be shown as estimated receipts - "Sale of Surplus Property."
Submit 2 copies on 8 1/2 x 11-inch paper.
32
For assistance contact an OSBM analyst.
SAMPLE LICENSED MOTOR VEHICLE PURCHASE SCHEDULE Section 4
(For continuation requests only) Sample Attachment 10(a)
(Due 10/29/04)
Department ABC Institution Division or Institution Budget Code 13XXX
DATE 2005-06 2006-07
DESCRIPTION PURCHASED ESTIMATED TRADE-IN TRADE-IN
(MAKE, MODEL, (MONTH MILEAGE AS TYPE JUSTIFICATION TOTAL VALUE** TOTAL VALUE**
FUND ACCOUNT PRIORITY YEAR AND VIN) AND YEAR) OF 6-30-05 OF USE* (IF APPLICABLE) COST (IF APPLIC.) COST (IF APPLIC.)
1100 534541 1 Dodge Van - 1993 Feb. 1993 125,000 OTH $12,750 $1,500
VJ186523R23588126
1100 534541 2 Chevy Suburban - 1996 Jan. 1996 88,000 OLE $28,250 $2,000
SRE12J0FP11597613
1100 534541 3 Dodge Truck May 1995 113,500 OTH $14,000 $1,000
1/2 Ton 4WD - 1995
KJ258956F46785233
Total Request by Fund/Account $26,750 $2,500 $28,250 $2,000
Less: FY 2004-05 Authorized Licensed Motor Vehicle Budget (Column 5) ($26,000) ($300) ($26,000) ($300)
Net Amount to Add (Subtract) to Worksheet I (Columns 6 & 8) $750 $2,200 $2,250 $1,700
(Requirements to Motor Vehicle Account (Object) and Trade-in to Sale of Surplus Property Receipt Account (Object)
*Type of use will either be State Highway Patrol (SHP), Division of Motor Vehicles (DMV), other Law Enforcement (OLE) or other (OTH).
**Trade-in value will be shown as estimated receipts - "Sale of Surplus Property."
33
For assistance contact an OSBM analyst.
OTHER VEHICLE PURCHASE SCHEDULE Section 4
(For continuation requests only) Attachment 11
(Due 10/29/04)
Department ABC Institution Division or Institution Budget Code 13XXX
DATE 2005-06 2006-07
DESCRIPTION PURCHASED TRADE-IN TRADE-IN
(MAKE, TYPE (MONTH NUMBER JUSTIFICATION/CONDITION* TOTAL VALUE** TOTAL VALUE**
FUND ACCOUNT PRIORITY YEAR AND MODEL AND YEAR) REQUESTED (IF APPLICABLE) COST (IF APPLIC.) COST (IF APPLIC.)
Total Request by Fund/Account $0 $0 $0 $0
Less: FY 2004-05 Authorized Licensed Motor Vehicle Budget (Column 5)
Net Amount to Add (Subtract) to Worksheet I (Columns 6 & 8) $0 $0 $0 $0
(Requirements to Motor Vehicle Account (Object) and Trade-in to Sale of Surplus Property Receipt Account (Object)
*Provide information from maintenance records, frequency of repairs, and other pertinent information such as mileage or hours of operation to assist in determining condition.
**Trade-in value will be shown as estimated receipts - "Sale of Surplus Property."
Submit 2 copies on 8 1/2 x 11-inch paper.
34
For assistance contact an OSBM analyst.
SAMPLE OTHER VEHICLE PURCHASE SCHEDULE Section 4
(For continuation requests only) Sample Attachment 11(a)
(Due 10/29/04)
Department ABC Institution Division or Institution Budget Code 13XXX
DATE 2005-06 2006-07
DESCRIPTION PURCHASED TRADE-IN TRADE-IN
(MAKE, TYPE (MONTH NUMBER JUSTIFICATION/CONDITION* TOTAL VALUE** TOTAL VALUE**
FUND ACCOUNT PRIORITY YEAR AND MODEL AND YEAR) REQUESTED (IF APPLICABLE) COST (IF APPLIC.) COST (IF APPLIC.)
1230 534541 1 Ford Tractor - 1987 Mar. 1997 1 Nonrepairable, declared unsafe $68,000 $500
Model 740 (New) for use by safety officer
due to metal fatigue.
1230 534541 2 Hough Payloader - 1979 Apr. 1979 1 Poor, replacement parts not $55,000 $1,500
Model H-30-B (New) available, electrical system not
repairable.
*Additional maintenance
information attached.
Total Request by Fund/Account $68,000 $500 $55,000 $1,500
Less: FY 2004-05 Authorized Licensed Motor Vehicle Budget (Column 5) ($15,000) ($250) ($10,000) ($500)
Net Amount to Add (Subtract) to Worksheet I (Columns 6 & 8) $53,000 $250 $45,000 $1,000
(Requirements to Motor Vehicle Account (Object) and Trade-in to Sale of Surplus Property Receipt Account (Object)
*Provide information from maintenance records, frequency of repairs, and other pertinent information such as mileage or hours of operation to assist in determining condition.
**Trade-in value will be shown as estimated receipts - "Sale of Surplus Property."
35
For assistance contact an OSBM analyst. Section 4
Sample Attachment 12
(Due 10/29/04)
SAMPLE FORMAT FOR BUILDING RESERVE
NOTE: Specific format and line items should be agreed upon with your OSBM analyst
ABC Department
2005-07 Operating Reserves XYZ Division
Continuation Budget
1711 General Institutional Support
(XYZ Division - Budget Code 14XXX)
Reserve for Operation of New Building (specify)
C.I. Code: 40181-4001
Estimated Completion Date: January 1, 2006
(As provided by State Construction)
Fund- Prorata Cost Annual Cost
Account Description 2005-06 2006-07
1711-531211 SPA Regular Salaries Salary Rate
6.0 Housekeeper $17,692 $53,076 $106,152
.5 Housekeeper Supervisor 19,806 4,952 9,903
.5 Maintenance Mechanic I 24,980 6,245 12,490
.5 Grounds Worker 18,418 4,605 9,209
Total Regular Salaries 68,877 137,754
1711-531511 Social Security 5,269 10,538
1711-531521 State Retirement 3,974 7,948
1711-531561 Medical Insurance 12,870 25,740
1711-532210 Electrical 50,000 100,000
1711-532310 Repairs - Buildings 4,000 8,000
1711-532430 Maintenance Contracts 5,000
1711-532811 Telephone
Telephone Installation 1,500
Telephone Equipment Rental 3,000 6,000
Total Telephone 4,500 6,000
1711-533210 Janitorial Supplies
Initial Supplies 3,000
Regular Supplies 5,000 10,000
Total Janitorial Supplies 8,000 10,000
1711-533240 Carpentry and Hardward Supplies 1,000 2,000
1711-534539 Other Equipment 2,000
1711-535890 Other Administrative Expense 8,000
Total - Reserve for Operation of New Bldg. $168,490 $312,981
Use salary rates in effect June 30, 2004.
Example assumes that employees are paid monthly.
36
For assistance contact an OSBM analyst.
LEASE SCHEDULE Section 4
Building/Office Leases Schedule Attachment 13
(For continuation requests only) (Due 10/29/04)
Department Division or Institution Budget Code
Net Cost Per Annual Term of Effective 2005-2006 2006-2007
FUND ACCT. LESSOR LOCATION Sq. Ft. Sq. Ft. Rent Lease Annual Rent* Amount Amount
$0 $0 $0
$0 $0 $0
$0 $0 $0
Total Lease Cost $0 $0
Authorized Budget for Requirements $0 $0
Authorized Budget for Receipts $0 $0
Increase (Decrease) Amount $0 $0
* - Effective Annual Rent includes costs such as utilities, housekeeping, etc. if charged in addition to the cost per square foot.
Prepare a separate schedule for each Center/Account.
Submit 2 copies on 8 1/2 x 11-inch paper.
37
For assistance contact an OSBM analyst.
LEASE SCHEDULE Section 4
Building/Office Leases Schedule Sample Attachment 13(a)
(For continuation requests only) (Due 10/29/04)
Department ABC Institution Division or Institution Facilities Management Budget Code 13XXX
Net Cost Per Annual Term of Effective 2005-2006 2006-2007
FUND ACCT. LESSOR LOCATION Sq. Ft. Sq. Ft. Rent Lease Annual Rent* Amount Amount
1120 2512 Myers Rental Charlotte, NC 908 $14.00 $12,712 7/1/2001 to 12/31/2005 $13,620 $6,810 $0
1120 2512 Myers Rental Charlotte, NC 908 $16.00 $14,528 1/1/2006 to 12/31/2010 $15,438 $7,719 $15,436
1120 2512 City of Fayetteville Fayetteville, NC 1200 $12.50 $15,000 7/1/2006 to 6/30/2015 $15,000 $0 $15,000
Total Lease Cost $14,529 $30,436
Authorized Budget for Building/Office Lease Requirements $13,620 $13,620
Authorized Budget for Receipts $500 $500
Increase (Decrease) Amount $1,409 $17,316
* - Effective Annual Rent might include costs negotiated in the lease such as utilities, housekeeping, etc. if charged in addition to the cost per square foot.
Prepare a separate schedule for each Fund.
38
39
For assistance contact an OSBM analyst.
INFLATIONARY INCREASE FOR FOOD, DRUGS, MEDICAL SUPPLIES, WATER AND SEWER, ELECTRICITY, NATURAL GAS, AND SUBSISTENCE
(For continuation requests only) Section 4
Sample Attachment 14 (a)
(Due 10/29/04)
Department ABC Institution Division or Institution Budget Code 13XXX
2003-2004 2004-2005 2005-2006 2005-2006 2005-2006 2006-2007 2006-2007 2006-2007
ACTUAL AUTHORIZED INFLATION CALCULATED INCREASE INFLATION CALCULATED INCREASE
FUND* ACCOUNT EXPENDITURE BUDGET FACTOR TOTAL (DECREASE) FACTOR TOTAL (DECREASE)
1230 532210 $2,931,490 $2,465,236 1.051 $3,080,996 $615,760 1.077 $3,157,215 $691,979
1230 532220 $1,776,319 $1,479,142 1.061 $1,884,674 $405,532 1.093 $1,941,517 $462,375
1230 532230 $609,984 $4,930 1.061 $647,193 $642,263 1.093 $666,713 $661,782
1230 532721 $20,174 $20,755 1.046 $21,102 $347 1.046 $21,102 $347
1230 532724 $7,082 $6,940 1.046 $7,408 $468 1.046 $7,408 $468
*Prepare a separate schedule for each Fund.
40
41
For assistance contact an OSBM analyst.
INFLATIONARY INCREASE FOR GASOLINE AND FUEL OIL Section 4
(For continuation requests only) Sample Attachment 15(a)
(Due 10/29/04)
Department ABC Institution Division or Institution Budget Code 13XXX
2003-2004 2004-2005 2005-2006 2005-2006 2005-2006 2006-2007 2006-2007 2006-2007
ACTUAL AUTHORIZED ESTIMATED CALCULATED INCREASE ESTIMATED CALCULATED INCREASE
FUND* ACCOUNT GALLONS BUDGET $ PER GALLON TOTAL (DECREASE) $ PER GALLON TOTAL (DECREASE)
1230 533310 24,205 $21,378 1.21 $29,288 $7,910 1.27 $30,740 $9,362
1230 533320 508 $458 1.10 $559 $101 1.16 $589 $131
*Prepare a separate schedule for each Fund.
42
43
For assistance contact an OSBM analyst.
INFLATIONARY INCREASE FOR K-12 TEXTBOOKS AND SUPPLIES
(For continuation requests only) Section 4
Sample Attachment 16(a)
(Due 10/29/04)
Department ABC Institution Division or Institution Budget Code 13XXX
2003-2004 2004-2005 2005-2006 2005-2006 2005-2006 2006-2007 2006-2007 2006-2007
ACTUAL AUTHORIZED INFLATION CALCULATED INCREASE INFLATION CALCULATED INCREASE
FUND* ACCOUNT EXPENDITURE BUDGET FACTOR TOTAL (DECREASE) FACTOR TOTAL (DECREASE)
1230 534620 $133,627 $136,256 1.103 $147,391 $11,135 1.158 $154,740 $18,484
*Prepare a separate schedule for each Fund.
44
For assistance contact an OSBM analyst
Section 4
Attachment 17
(1) (2) (3) (4) (5)
Item Account Number 2005-06 2006-07 2007-08 2008-09 2009-10
General
Food 533410xxx 1.032 1.046 1.061 1.077 1.109
Drugs 533610xxx 1.103 1.158 1.216 1.256 1.319
Medical Supplies 533630-90xxx 1.082 1.125 1.167 1.217 1.266
Water and Sewer 532230 1.061 1.093 1.126 1.160 1.206
Electricity 532210 1.051 1.077 1.104 1.131 1.154
Natural Gas/Propane 532220 1.061 1.093 1.126 1.160 1.231
Subsistence 53272x 1.046 1.046
Gasoline and Fuel Oil ($ per Gallon
Exclusive of Taxes) 1)
Gasoline, Regular Grade 533310 1.16 1.16 1.20 1.25 1.30
Diesel/#2 Fuel Oil 533320 1.05 1.05 1.10 1.15 1.20
Residual Fuel Oil 532241 0.83 0.83 0.91 0.96 1.00
(1) (2) (3) (4) (5)
Item 2005-06 2006-07 2007-08 2008-09 2009-10
Textbooks 534620 or 5365XX 1.103 1.158 1.216 1.276 1.339
Educational Supplies, Materials,
Equipment 533720 1.082 1.125 1.167 1.217 1.269
OFFICE OF STATE BUDGET AND MANAGEMENT
INFLATIONARY FACTORS BASED UPON 2003-04 ACTUAL EXPENDITURES
46
5. EXPANSION BUDGET
The expansion budget is the agency's request for the following:
(1) Additional operating funds above those allowed in the continuation budget, including new
and/or pilot programs.
(2) Departmental proposals to change a statutorily-controlled program by redirecting funds
from one program to another.
(3) One-time major equipment purchases.
(4) Continued phase-in of new programs initiated in a previous biennium
(5) Legislatively-designated salary increases.
(6) Funds to replace lost federal funds.
Any expansion request that is related to information technology will have to conform to the process
and requirements found in Section 7.
Limitations on the Amount of Expansion Funding Requested by State Agencies
The sum total of all general fund appropriation expansion requests (Worksheet II's) for the 2005-2006
and 2006-2007 biennium shall not exceed 5 percent of that agency's 2004-2005 certified budget, unless
the agency receives prior written approval from the Office of State Budget and Management.
Agencies may submit expansion requests that exceed the 5 percent threshold without prior approval,
only if the expansion requests are accompanied by an equal funding or program reduction that is equal
to or greater then the expansion requests. Any reductions that support an expansion request shall be
submitted on a separate Worksheet II and include references to the specific expansion requests they
support in the narrative section. Any specific issue related to mandated enrollment increases or
entitlement programs should be discussed with your OSBM analyst.
5.1 Expansion Budget (Worksheet II)
The Summary List of Expansion Budget Requests (Attachment 1) and Worksheet II (Attachment 2)
must be used for official expansion requests. The Summary List must be completed and submitted with
the Worksheet II to OSBM by October 29, 2004. Submit electronically (In Excel format, please do not
convert to a PDF document, via e-mail or CD-ROM) and submit two (2) hard copies of the above-referenced
schedules on 8 1/2" by 11" green paper.
-
47
Procedures
5.1a Summary List and Priority of Funding
On the Summary List of Expansion Requests, summarize each request into one list of short,
concise sentences with the total funds requested shown in the columns for 2005-2006 and
2006-2007. Each item involving receipts must show total requirements, estimated receipts, and
appropriation requested. Show the number of positions directly beneath the requested
appropriation. Attachment 1 will be used for the Summary List of Expansion Requests.
Attachment 2 (Worksheet II) must be submitted for the top ten priority items in the expansion
request. Worksheet IIs for other priorities should be available on request.
• Line 1 indicates the name of the Agency submitting the request.
• Line 2 indicates the Priority Number for the expansion request. The Program
Description is the brief narrative for which the request is made.
• Line 3 indicates the total Requirements for the expansion item for fiscal year 2005-2006
and 2006-2007, respectively.
• Lines 4a, 4b, and 4c indicate Receipts for the expansion request.
• Line 4a indicates Federal receipts which supports the requirements for the expansion
item for fiscal years 2005-2006 and 2006-2007, respectively.
• Line 4b indicates Local receipts, which support the requirements for the expansion
item for fiscal years 2005-2006 and 2006-2007, respectively.
• Line 4c indicates Other receipts, which support the requirements for the expansion
item for fiscal year 2005-2006 and 2006-2007, respectively.
• Line 5 indicates Appropriation support for the expansion item for fiscal year 2005-2006
and 2006-2007, respectively.
• Line 6 indicates the total Number of Positions (rounded to the second decimal) requested
for the expansion item for fiscal year 2005-2006 and 2006-2007, respectively.
Note: Repeat the instructions for lines 2 - 6 for each expansion request.
• Line 7 indicates Total Requirements for all expansion items requested for fiscal year
2005-2006 and 2006-2007, respectively.
48
• Lines 8a, 8b, and 8c indicate Total Receipts for all expansion items requested.
• Line 8a indicates Total Federal Receipts, which support the requirements for the
expansion items for fiscal years 2005-2006 and 2006-2007, respectively.
• Line 8b indicates Total Local Receipts, which support the requirements for the
expansion items for fiscal years 2005-2006 and 2006-2007, respectively.
• Line 8c indicates Total Other Receipts that support the requirements for the expansion
items for fiscal years 2005-2006 and 2006-2007, respectively.
• Line 9 indicates Total Appropriation for all expansion items for fiscal years 2005-2006
and 2006-2007, respectively.
• Line 10 indicates Total Positions (rounded to the second decimal) for all expansion items
for fiscal years 2005-2006 and 2006-2007, respectively.
5.1b Expansion Budget (Worksheet II) Instructions
The form on which funds for expansion items will be requested is the Worksheet II. A separate
Worksheet II must be completed and submitted by the agency for each of the expansion priority
items.
Expansion items must be assigned a priority number by the requesting agency. The priority
number is listed on each Worksheet II, and all Worksheet IIs must be assembled in priority
order when submitted on October 29, 2004.
Instructions for completion of the Worksheet II are:
• Line 1 indicates the Priority Number of the request and the Total Number of expansion
items submitted (Priority No.___ of ___). Repeat this process at the top of each page of the
Worksheet II.
• Line 2 indicates the Budget Code number, the Department title, and the Division or
Institution for which the expansion request is submitted.
• Line 3 indicates the North Carolina Accounting System (NCAS) operating Fund Number
and Fund Title for which the expansion request is submitted.
• Line 4 indicates the Title of the Request for which the Worksheet II is prepared.
• Line 5a, 6a, and 7a indicate whether it is necessary to include a Special Provision, a
General Statute change, or if a new statute is required to implement the request. A draft of
the legislation must be attached to the expansion request.
49
• Lines Lines 5b, 6b, 7b, and 8b indicate Totals for the expansion request:
• Line 5b indicates the Total Requirements for the expansion budget request as
shown on Line 13, page 2, for fiscal years 2005-2006 and 2006-2007.
• Line 6b indicates the Total Receipts for the expansion budget request as shown on
Line 16, page 2, for fiscal years 2005-2006 and 2006-2007.
• Line 7b indicates the total Appropriation for the expansion budget request as
shown on Line 17, page 2, for fiscal years 2005-2006 and 2006-2007.
• Line 8b indicates the Total Positions (rounded to second decimal) for the expansion
request as shown on Line 14, page 2, for fiscal years 2005-2006 and 2006-2007.
• Line 9 includes the Narrative, which is a description of the purpose of the expansion
request, the problem being addressed and the impact on current program objectives and
performance measures, the changes in operations necessary to accomplish the objective,
and the anticipated outcome/impact after implementation of the changes. If the request is to
expand operations included in the continuation budget, the narrative should state the
continuation budget objectives and the change that will be effected by the additional
funding. If the request is for a new program, the narrative should identify the objectives,
operations/outputs to accomplish the objectives and the anticipated outcomes/impacts after
implementation of the new program. Performance measures and information described in
this section may include workload, program operations and outputs, outcomes and
objectives and related information. Also describe the assumptions and methodology for
making future budget and performance measure projections. Explain how the projections
were made, including formulas and underlying assumptions. If the assumptions are based
on published research, cite the source. The electronic version of this form can be expanded
to allow extra space, if needed. In addition to financial and personnel information, agencies
should include quantifiable statistical information that supports their request for expansion
funding. This information may include workload, caseload, unit cost, results, outcome or
other related performance information that illustrates the need or demand for expansion
funding.
• Line 10 indicates Additional Resources required from another agency to support the
request.
• Line 11 indicates the Name of the Agency and the additional cost for the agency to support
the request.
50
• Line 12 indicates the detail of the Requirements for the expansion request. The Account
(Object) Number and Title are the NCAS expenditure Account (Object) Number and
Account Title at the following detail.
• 1XXX Salaries and Benefits - detail level,
• 2XXX-5XXX Other Expenses – detail level, list all individual accounts within
the proposed budget,
• 6XXX State-aid - detail level,
• 7XXX Reserves - detail level,
• 8XXX Transfers - detail level
• All receipts
The amounts shown in the 2005-06 and 2006-07 columns reflect the incremental change in
the funding required to implement the request. The projection of the requirements for future
fiscal years should include the incremental change in the funding required to continue
funding for the request.
Fringe benefits for new positions should be based on the rates shown in section 4.2d.
Equipment to support new positions should be itemized in the year the position is
established. Other equipment related to the expansion request should be itemized in the
appropriate year.
• Line 13 indicates the total Requirements of the existing program as shown in the
continuation budget for 2003-2004 Actual, and 2004-2005 Authorized. The requirements
shown for fiscal years through 2006-2010 indicate the total of the incremental change
required for implementation of the expansion request.
• Line 14 indicates the total Full Time Equivalent (FTE) positions of the existing program
as shown in the continuation budget for 2003-2004 Actual and 2004-2005 Authorized. The
FTE positions shown for fiscal 2005-2006 through 2009-2010 indicate the total of the
positions required for implementation of the expansion request. (Detail of the positions
included in the expansion request will be provided on Page 3, Line 19.)
51
• Line 15 indicates the detail of the Receipts for the expansion request. The Account number
and title are the NCAS receipt Account Number and Account Title of the Account detail.
The amounts shown in the 2005-2006 and 2006-2007 columns reflect the incremental
increase in the level of receipts anticipated for implementation of the expansion request.
Whenever possible, agencies should also recommend dedicated receipt or revenue sources
that are currently unbudgeted, to support their expansion request. If specific statutory
authority is needed, attach recommended statutory or special provision language, which can
provide authority for dedicated receipt and revenue sources. Agencies should survey and
review best practices in other states or government organizations that operate similar
programs and analyze the feasibility of dedicated revenue sources, instead of general fund
appropriations, to support their expansion requests.
• Line 16 indicates the Receipts of the existing program as shown in the continuation budget
for 2003-2004 Actual and 2004-2005 Authorized. The receipts shown for fiscal years 2005-
2006 through 2009-2010 indicates the total incremental increase in receipts for the
expansion request.
• Line 17 indicates the Appropriation of the existing program as shown in the continuation
budget for 2003-2004 Actual and 2004-2005 Authorized. The appropriation shown for
fiscal years 2005-2006 through 2009-2010 indicates the incremental change in the total
appropriation for the expansion request.
• Line 18 indicates the Cash Balance funding of the existing program as shown in the
continuation budget for 2003-2004 Actual and 2004-2005 Authorized. The Cash Balance
funding shown for fiscal years 2005-2006 through 2009-2010 indicates the total cash
balance requirements for the expansion request.
• Line 19 indicates the detail of positions requested by Salary Grade, State Personnel
Classification, Effective Date, the FTE (rounded to 2nd decimal) for fiscal years 2005-
2006 and 2006-2007, the Annual Salary of the position, and the Budgeted Salary for
fiscal years 2005-2006 and 2006-2007. The requested salary level for each new position
should reflect the minimum special entry level for the appropriate classification as
authorized by the Office of State Personnel, unless otherwise justified in the Narrative.
This justification should thoroughly address market conditions, high cost geographic
considerations and related factors that prohibit the agency from hiring at the minimum or
special entry level. (If a position is funded from multiple sources, indicate the source and
the percentage of funding from each source in the classification column.)
• Line 20 indicates the FTE (rounded to 2nd decimal) Total Number and Budgeted Salary of
the positions for the expansion budget request for fiscal years 2005-2006 and 2006-2007.
This FTE information should agree with the information shown on Line 14, Page 2.
52
• Line 21 indicates whether there is a Capital Improvement Project associated with the
expansion request.
• Line 22 indicates the Capital Improvement Project Title, which relates to the request.
• Line 23 indicates the Capital Improvement Budget Code Number, the Item Number, and
the Projected Completion Date of the project, which relates to the request. The Budget
Code Number is represented by 4xxxx. The second and third numbers represent the fiscal
year of the project, (such as 494xx) and the fourth and fifth numbers represent the
department’s two-digit identification assigned by OSBM. Contact the Capital Improvement
Section of OSBM if you have questions about the code number (919/733-7061). The Item
Number should be the same as the Item Number on your Capital Improvement Project
request.
• Line 24 indicates Space Requirements per G.S. 120-36.7(c) indicating whether those
requirements can be satisfied using existing state-owned facilities.
• Line 25 indicates the Type of Space required for the request. Check the appropriate type.
• Line 26 indicates Additional Square Footage Required for the request for five state fiscal
years.
• Line 27 indicates estimated additional annual Cost of the Space Requirements for five
state fiscal years.
• Lines 28 and 29: Each request, which requires additional vehicles from the state motor
pool, must indicate the number of additional cars required to support the request. If the
request requires additional resources from another agency the details of those requirements
should be included in the narrative.
53
5.2. Expansion Budget Attachments
Attachment 1 Summary List of Expansion Budget Requests
Attachment 2 Worksheet II Expansion Budget Request
WORKSHEET II EXPANSION BUDGET REQUEST
1 Priority No.
2 BUDGET CODE: DEPARTMENT: DIVISION/ INSTITUTION:
3 FUND NUMBER: FUND TITLE:
4 TITLE OF REQUEST:
5a STATUTORY CHANGES/SPECIAL PROVISIONS REQUIRED TO IMPLEMENT? 5b TOTAL REQUIREMENTS
6a YES NO 6b TOTAL RECEIPTS
7a IF YES, ATTACH A COPY OF THE DRAFT. 7b APPROPRIATION
8b TOTAL POSITIONS
9
10 Does this request require additional resources from another agency
Yes No
11 Name the agency and the funds required: Funds Requested:
JUSTIFICATION: Address all questions and topics listed on page 22 of the instructions.
For assistance contact your OSBM analyst. 55
For online access:
http://www.osbm.state.nc.us/instructions/
Priority No.
BUDGET: G.S. 143-3.5 Detail of budget is to be provided at the NCAS Agency Management Report detail level.
REQUIREMENTS:
ACCOUNT NO. ACCOUNT TITLE Actual Authorized 2005-06 2006-07 2007-0
2003-04 2004-05
12
13 Requirements 0 0
14 Number of FTE* 0.00 0.00 0.00 0.00 0.0
15 RECEIPTS:
16 Receipts 0 0
17 APPROPRIATION
18 CHANGE IN CASH BALANCE
* Complete Detail information for total positions requested on the following page.
For assistance contact your OSBM analyst. 56
For online access:
http://www.osbm.state.nc.us/instructions/
Priority No.
POSITIONS REQUESTED: Detail of the positions included in this expansion request.
2005-06 2006-07 Annu
GRADE CLASSIFICATION/EFFECTIVE DATE: FTE FTE Salary
19
0.000 0.000 $
20 Total# 0.000 0.000
** Minimum level salary for the classification requested unless otherwise justified in the Narrative section above.
#Total F.T.E's equal the number of total FTE's shown on Page 3, Line 14 of this request.
21 DOES THIS EXPANSION REQUEST RELATE TO A CAPITAL IMPROVEMENT PROJECT? YES
22 IF YES, TITLE OF C.I. PROJECT:
23 C.I. BUDGET CODE: ITEM NUMBER: PROJECTED COMPLETION DATE:
SPACE REQUIREMENTS: G.S. 120-36.7 (c)
24 DOES THIS REQUEST REQUIRE ADDITIONAL SPACE? YES NO IF YES, CO
Office Storage Other
25 Type of Space: 2005-06 2006-07 20007-0
26 Additional Square Footage Required
27 Estimated Cost of Space Requirements
MOTOR POOL REQUIREMENTS:
28 DOES THIS REQUEST REQUIRE ADDITIONAL VEHICLES FROM THE STATE MOTOR POOL YES
29 IF YES, HOW MANY?
Submit 2 copies on 8 1/2 x 11-inch green paper and an electronic copy ( In Excel via e-mail or CD-ROM) to your OSBM budget a
For assistance contact your OSBM analyst. 57
For online access:
http://www.osbm.state.nc.us/instructions/
58
6. INFORMATION TECHNOLOGY
6.1 Highlights
G. S. 143-6.(b2) sets forth requirements paraphrased as follows:
• Any department desiring to request financial aid of $100,000 or greater from the State
for the purpose of acquiring or maintaining technology shall submit to the State Chief
Information Officer (CIO) a statement of its needs and furnish the CIO with any
additional information required by the CIO.
• The CIO shall review the statements of need and perform additional analyses as
necessary.
• The CIO shall make recommendations to the Governor regarding the merits of the
above requests.
• The above requests shall be accompanied by a certification from the CIO deeming
them to be consistent with the State’s IT policies, procedures and standards.
6.2 Process
Attachment C should be used by all Agencies submitting expansion requests for Information
Technology projects. The office of Information Technology Services will issue additional
instructions to State agencies submitting such requests and will include instructions on
completing attachment C. Completed and ITS approved attachment C’s should then be attached
to each Information Technology expansion request Worksheet II.
59
2005-2007 Biennium Expansion Budget Preparation
State CIO Review and Certification
Information Technology Requests of $100,000 or Greater
Information Technology Investment Request Submission Sheet
Department/Agency Contact Information
Department / Agency:
Investment Request
Title/Name:
Contact Name:
Contact Phone Number:
Contact E-Mail:
Tracking and Cross Reference Data (specific format and descriptions will be resolved when
coordinating detailed instructions with OSBM)
Department/Agency Tracking Number
(Optional)
Budget Code
Cross - Reference Worksheet Number
ITS Tracking Number
Due Diligence Certifications by Department/Agency CIO and CFO
Check Box Signifying the Department/Agency CIO Approves Request and Certifies
Compliance with the Statewide Technical Architecture
_____Date of Certification ____________________________Name of CIO
Check Box Signifying the Department/Agency CFO Approves Request, Certifies no
Other sources of Funds for this Proposed Investment, and Attests that Request is
Submitted in Accordance with Department/Agency Policies and Procedures
_____Date of Certification ____________________________Name of CFO
1. Brief Description of the Proposed Information Technology Investment to Which this
Expansion Budget Request Applies:
Provide a high level description of the purpose, use and results/benefits of the proposed technology
investment, including its contributions to the mission and roles of the department/agency and/or its
business/program goals and objectives.
60
2. Brief Description of the Items Being Purchased for the Proposed Information
Technology Investment:
Summarize the hardware, software, and/or outside contracted services that are being purchased to
implement this proposed information technology investment. Include items that are not being funded
by this expansion budget request, but are necessary to explain how this funding request will support
the complete investment.
3. Amount Requested in Expansion Budget Funding:
Give the expansion budget request by year of the biennium and total for the two years. If expansion
budget funds are to be combined with other sources (e.g., federal, private, continuation budgets, etc.)
to pay for the investment, give the source of funds and funding amounts from each source by year of
the biennium and total for the two years. If the investment requires more than two years for
implementation (such as a major application development effort), give the amounts and sources of
funds for future years by year, with the sum for the total budget to implement the investment.
4. Brief Description of how the Proposed Information Technology Investment fits in
with the Department's/Agency's Present or Future Technical Architecture and/or
Technical Infrastructure:
Summarize how it is compliant with the department's/agency's technical architecture and/or works
with the present technical assets. If applicable, summarize how the proposed information technology
investment assists in the transformation to a new technical architecture or infrastructure for the
department/agency.
5. Brief Explanation of how the Proposed Information Technology Investment Takes
Advantage of the State's Shared Technical Infrastructure and the State's Common
Technical Services:
Describe how the proposed information technology investment follows the enterprise approach.
Areas to consider include:
• Common Payment Services:
- Credit Card
- ACH
- EDI
• Asset Management
- Seat Management
- Asset Repository
• Authentication and Authorization • MaPS
• NC Portal - NC@Your Service • E-Procurement
• Statewide WAN • Security Services
• NC Information Highway • NC Mail
• Service Broker • Other
61
6. Brief Explanation of how the Proposed Information Technology Investment will add
to the State's Shared Technical Infrastructure and/or the State's Common Technical
Services:
Describe how the proposed information technology investment supports the enterprise approach by
providing items that may be useful to other departments/agencies. Areas to consider include the
providing of reusable business and/or technology models, methodologies, and/or components; adding
new services for the service broker; contributing experiences or knowledge with new business
processes or technologies; working with ITS to develop new or enhanced infrastructure and/or
services, etc.
ITS Review and CIO Certification for OSBM
This proposed information technology investment meets each of the following criteria:
• Technically sound - complies with the
Statewide Technical Architecture
• Supports the enterprise approach -
makes use of and/or adds to the
State's common shared technical
services and shared technical
infrastructure
• Financially justified - is a useful
employment of funds for technology
and funding request is adequate for
accomplishing the purpose of the
investment
• Compatible with other statewide and
department/agency technology
initiatives
• Not duplicated among
departments/agencies
• Other - as appropriate for individual
proposed information technology
investments
Check Box for CIO Certification
Certified
Not Certified
CIO Review and Certification Comments:
62
7. CAPITAL BUDGET
Capital improvement budget requests are for renovations, major repairs and maintenance to existing
facilities, walks and road improvements, new construction, land purchases, Americans With
Disabilities Act (ADA) Improvements, life safety code compliance, asbestos removal, and heating/air-conditioning
requirements. Any renovations or repairs in excess of $300,000 and all new construction
will be requested through the capital improvement budget. One-time major equipment purchases will
be requested in the operating expansion budget (Worksheet II). The form for requesting capital
improvement funds is the Worksheet III.
7.1 Capital Improvement Budget (Worksheet III)
The Six-Year Capital Improvement Needs Schedule (Attachment 1), the Summary List of
Capital Improvement Requests (Attachment 2), and the Worksheet III (Attachment 3) must be
used for official capital improvement requests for 2005-2007. Also, no request will be
considered without a certified Office of State Construction form OC-25 (Sample Attachment 4)
indicating the project cost as estimated by that office. A copy of the OC-25 for each project can
be obtained by contacting the Office of State Construction (Telephone 733-7962). In addition,
evidence of an approved site, or a detailed plan of action for the acquisition of an approved site,
must be included. Submit two copies of the completed forms to the Office of State Budget and
Management (OSBM) on light blue 8 1/2 x 11-inch paper by October 29, 2004.
Procedures
7.1a Six-Year Capital Improvement Needs Schedule
Departments will submit a Six-year Capital Improvements Needs Schedule. This schedule is
an estimate of a Department’s anticipated capital needs for each year of the six-year planning
period, 2005-2011. Capital needs should be shown in two parts.
The first part, attachment 1-r, should include proposals and requirements for repairs and
renovations necessary to maintain the existing use of existing facilities. Each proposed repair
and renovation expenditure should be justified by reference to the reports issued by the
facilities condition assessment program (f-cap), operated by the office of state construction in
the department of administration. Each project described on attachment 1-r should be justified
by reference to the needs evaluation criteria for repair and renovation capital projects as
described below in section 8.1c-3a.
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The second part, Attachment 1-N, of the capital improvement needs schedule should include
proposals and requirements for land acquisition and projects involving either construction of
new facilities or rehabilitation of existing facilities to accommodate uses for which the existing
facilities were not originally designed. Each project included in this part should be justified by
reference to the needs evaluation criteria for new capital projects as described below in Section
8.1c-3b.
7.1b Summary List of Capital Improvement Requests
List in priority order on the Summary List of Capital Improvement Requests (Attachment 2) the
title and the 2005-2006 and 2006-2007 requested amount for capital improvement requests
submitted by the department. For items involving receipts, show total requirements, estimated
receipts, and requested appropriation. The requirements summarized on Attachment 2 should
balance back to the requirements described on the attachment 1’s.
7.1c Worksheet III. Capital Improvement Request
At the top of Worksheet III (Attachment 3), indicate the department, division/program level,
title of the project, and the priority with reference to the capital improvement request only.
Each repair and renovation request and new construction requests should be submitted on a
separate Worksheet III.
1. Description
For the 2005-2007 requests, describe in detail the nature of the project (renovation,
repair, new construction, major maintenance, boiler replacement, land purchase, etc.),
the location within the state (including county), and the activities or functions for which
the proposed project will be utilized. If a major utility, maintenance, renovation or
repair project is involved, give the age of the facility, the date of the last significant
improvement, and the date and results of any maintenance inspection or repairs
conducted.
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In the case of proposed buildings or major renovations, indicate the approximate
amount of space and number of rooms needed for each activity listed above (i.e.,
classrooms-- 4,000 sq. ft., 10 rooms; offices-- 6,000 sq. ft., 40 rooms; dining area--600
sq. ft., 1 room; day rooms-- 5,000 sq. ft., 20 rooms; etc.). Also indicate the approximate
areas that will be devoted to each activity or function for the request. For utility
projects, indicate the extent of the purchase or development to date and elaborate on
future needs for continued project funding. Describe any unusual construction
requirements that might affect the cost of the facility (e.g., subterranean rock or
extremely complex laboratories). State also how the facility will be air-conditioned and
the fuel source for heating purposes. In the case of proposed buildings, no request will
be considered without either an approved site or a detailed plan of action for the
acquisition of an approved site. For a proposed new facility, indicate the proposed
location and whether it has been reviewed and approved by the Office of State Property.
If this project has been requested previously, indicate when and state the agency priority
given at that time. If construction or renovation of a facility involves the reallocation of
space, advise as to the future use of the current facility and/or space currently being
utilized. Also, indicate if there has been a review made by the Office of State Property,
Department of Administration, relative to this space reallocation.
For major renovation projects, indicate if the capital improvement will result in the use
of space currently not being used or if it will provide for the reallocation of currently
utilized space. The justification must detail the total space reallocation plan affecting
all programs involved with the renovation. Also, the cost must include estimates to
remove asbestos if the presence of the substance is known to be in the facility and is
expected to be disturbed during renovation.
Asbestos removal projects will be addressed in two ways: as emergency projects which
create a harmful working environment for employees and as projects which must be
funded due to unforeseen circumstances (i.e., renovation projects where no asbestos was
anticipated). Priorities for asbestos removal funding will be developed by OSBM, the
Office of State Construction, and the Department of Health and Human Services,
Division of Health Services. Agency requests for asbestos removal funding must be
submitted consistent with instructions in this document.
In the description, explain any relationship of the project to other planned or existing
facilities and to any forthcoming expansion budget requests of the agency or institution.
Also, cite any recent administrative or legislative actions related to the project
requested. In addition, indicate if the project bears any relationship to or requires
coordination with similar facilities currently under consideration by another state
agency. If the project is incorporated into the other department or institution’s master
plan, indicate that in the request.
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2. Project Selection Criteria
On Attachment 3, Item 3, give the standards and criteria used to document the need for
the project as well as to determine its size and scope. Include in this description a
detailed discussion of how funding for this project may impact on the receipt of federal,
local, or private matching funds. Additional sheets should be attached, as needed.
a. Following is a list of criteria that should be used to evaluate requirements for repairs
and renovations necessary to maintain the existing use of existing facilities (Part I of
the Six-year Capital Improvements Needs Schedule):
Preservation/Repair of Existing Facilities
• Does the project involve roof repairs and replacements?
• Does the project involve structural repairs?
• Does the project involve improvements to electrical, plumbing, heating,
ventilating, and air-conditioning systems?
• Has the project been inspected by the Department of Administration’s
Facilities Condition Assessment Program (F-CAP)?
Health and Safety Considerations/Standards
• Does the project meet fire and life safety code requirements?
• Is the project needed for mandatory compliance with the Americans With
Disabilities Act (ADA)?
• Does the project involve repairs to meet federal, state, or other standards?
• Does the project involve fire protection/property protection/non-mandatory
ADA requirements?
• Does the project involve improvements to remove asbestos, lead paint, or
other contaminants, including leaking underground storage tanks?
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Operational Efficiencies/Better Use of Space
• Does the project involve energy efficiency improvements/other operating
budget savings?
• Does the project involve renovations to improve the use of existing space?
• Does the project involve historical restoration?
• Does the project involve improvements to roads, walks, drives, and parking lots?
• Does the project involve drainage improvements?
• Does the project involve landscape and other improvements?
• Will the project result in estimated energy savings?
• Will the project result in estimated operating costs savings?
Other Considerations
• What is the department’s priority for the project?
• If the project is delayed or denied, what will be the effect on the services,
activities, or efficiency of the agency?
Funding Considerations
• Are the project requirements needed to match or supplement non-state funds?
• Has the project been previously presented to the General Assembly for
approval?
• Are additional funds needed to complete the project?
• Does the department or division have other funds available to it for repair
projects, such as receipts, trust funds, or line item appropriations?
• Will additional funds be needed for the next phase of the project?
• What is the estimated time it will take to complete the project?
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b. Following is a list of criteria that should be used to evaluate requirements for capital
projects that are proposals for land acquisition and projects involving either the
construction of new facilities or rehabilitation of existing facilities to accommodate
uses for which the existing facilities were not originally designed.
Health and Safety Considerations/Standards
• To what extent does the project eliminate, prevent, or reduce a life safety or
occupational hazard?
• What safety hazards to clients and employees currently exist?
• What code violations currently exist?
Operational Efficiencies/Better Use of Space
• What level of additional ongoing operating costs will be required to operate the
project once completed? Additional ongoing operating costs include added
salaries and benefits, supplies and materials, fixed charges and expenses, and
other types of ongoing costs.
• What is the source of funds for future operating expenses?
• To what extent does the project contribute to savings in the state’s operating
budget or capital budget?
Other Considerations
• To what extent is the project necessary for the program to continue to provide
services at the existing level?
• To what extent is the project necessary for the program to improve access to
citizens and/or to improve existing services?
• To what extent is the project necessary for the program to improve the quality of
existing services?
• To what extent is the project necessary for the program to meet the overall goals
and objectives of the program?
• To what extent is the project necessary for the program to meet legislatively-mandated
goals, objectives, and/or other requirements?
• To what extent is the project necessary for the program to meet goals and
objectives of the Governor?
• To what extent is the project necessary for the program to meet goals and
objectives of the Department Head?
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• To what extent is the project related to other high priority projects in the
department?
• If the request is delayed or denied, what will be the effect on the services,
activities, or efficiency of the agency?
• To what extent does the project enhance economic development in the locality,
the region, and the state?
• To what extent does the project have support from users of the services
provided?
• To what extent does the project have broad and/or community support?
Funding Considerations
• Has the project been previously designed or planned? If so, when, from what
source of funds and by what authority?
1. Date previous design or plan was completed
2. Cost of the design or plan and source of funds
3. By what authority?
• Is the project currently under construction?
• Has the General Assembly previously made General Fund appropriations to the
project, either for planning or construction? If so, when, and how much?
• Has the General Assembly previously authorized the use of non-state funds for
the project, either for planning or construction? Has any of the funds been
removed due to disaster relief efforts? If so, when, how much, and from what
source?
• If funds have previously been made available to the project, why are additional
funds being requested?
• Are there funds, other than from the General Fund, available to support the
project, either for construction and for operations? If so, provide source and
amount.
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3. Schedule of Construction
Give, in chronological order, the proposed schedule of construction for the project.
Include the approximate date for engaging the architect, the beginning construction
date, the date of construction completion, and the date for occupation or utilization of
the facility. Attach a copy of the schedule to Worksheet III.
A certified Office of State Construction form OC-25 must be attached to the Worksheet
III. This estimate is the method for determining the cost of the proposed project,
excluding land purchase, and no request will be considered without the certified OC-25.
Departments should coordinate this effort with the Office of State Construction.
4. Operating Costs
Estimate the additional operating costs, or savings, associated with the project,
including program and maintenance staff, utilities, and future building maintenance, and
the source of funds to operate the facility for the first five years of operation.
5. Receipts
Provide additional information, as requested, concerning receipts, if any, used to
support the requested project.
6. Additional Information
Provide the requested information concerning the cost estimates, the location, and F-CAP
reports.
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7.2 Capital Budget Attachments
Attachment 1-R Six-Year Capital Improvement Needs Schedule Repairs
Attachment 1-N Six-Year Capital Improvement Needs Schedule New
Attachment 2 Summary List of Capital Improvement Requests
Attachment 3 Worksheet III Capital Improvement Request
Attachment 4 Sample OC-25
For assistance contact OSBM analyst.
Section 7
Attachment 1-R
(Due 10/29/04)
SIX-YEAR CAPITAL IMPROVEMENT NEEDS SCHEDULE
REPAIRS
Department
Institution or Program
(In Thousands)
Source of
Description Funds 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11
$ $ $ $ $ $
NOTE: List each project separately.
Submit 2 copies on 8 1/2 x 11-inch light blue paper.
71 For online access:
http://www.osbm.state.nc.us/instructions/
For assistance contact OSBM analyst.
Section 7
Attachment 1-N
(Due 10/29/04)
SIX-YEAR CAPITAL IMPROVEMENT NEEDS SCHEDULE
NEW
Department
Institution or Program
(In Thousands)
Source of
Description Funds 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11
$ $ $ $ $ $
NOTE: List each project separately.
Submit 2 copies on 8 1/2 x 11-inch light blue paper.
72 For online access:
http: www.osbm.state.nc.us/instructions/
For assistance contact OSBM analyst.
(
SUMMARY LIST OF CAPITAL BUDGET REQUESTS
Department
Capital
Priority
Number Project Description 2005-06
Requirements $ $
Receipts (Source)
Appropriation $ $
Requirements $ $
Receipts (Source)
Appropriation $ $
Requirements $ $
Receipts (Source)
Appropriation $ $
Total Requirements $ $
Total Receipts
Total Appropriation $ $
Submit 2 copies on 8 1/2 x 11-inch light blue paper.
73
For online access:
http://www.osbm.state.nc.us/instruction/
For assistance contact OSBM analyst.
For online access:
74 http://www.osbm.state.nc.us/instructions/
Section 7
Attachment 3 Page 1
Priority No. __ of __
(Due 10/29/04)
WORKSHEET III CAPITAL IMPROVEMENT REQUEST
Department _________________________________________________________________________
Division/Program ______________________________________________________________________
Project Title___________________________________________________________________________
On an attached sheet(s), provide the following information:
1. Description, including space, type of structure, age of buildings, number and type of persons served, and any unusual construction or repair problems
anticipated.
2. Justification.
3. Criteria used to select this project as a recommendation.
4. Define all program outcome for this capital investment.
In the space provided below, provide the following information:
5. Schedule of construction, repair, etc. requested.
For assistance contact OSBM analyst.
For online access:
75 http://www.osbm.state.nc.us/instructions/
Section 7
Attachment 3 Page 2
6. Operating costs:
First Year Second Year Third Year Fourth Year Fifth Year
of Operation of Operation of Operation of Operation of Operation
FY________ FY________ FY________ FY________ FY_______
Staff (Additional Annual Cost)
(Include # of Additional Employees)
$ $ $ $ $
Maintenance (Additional Annual Costs)
Other Operating (Additional Annual Costs)
Special Equipment/Furnishings Not
Included in Construction Request
Total Requirements
Less Receipts
Appropriation
7. If operation is supported from receipts, give current level of receipts, increase in rates, if necessary (from _______ to _______), and any restrictions on the
use of these receipts by federal or state law. _______________________________________________
8. Does the project have an approved OC-25 attached? Yes ____ No ____. An approved OC-25 must be submitted for every capital improvement request.
9. If new construction, where is the proposed location? ____________________________________________________________
Has this proposed site been approved by the Office of State Property? Yes ____ No ____
Is the proposal site currently owned by the State of North Carolina? Yes____ No ____ (If “No,” a complete plan for acquisition must be attached.)
10. If repair or renovation, has this facility been inspected by the Office of State Construction's F-CAP team? Yes ____ No ____ If so, when?
____________________________________________________________________________________________
11. For additional information contact ___________________________________________ at telephone number _______________.
Submit 2 copies on 8 1/2 x 11-inch light blue paper.
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8. GLOSSARY
Account (Object) Number (budget object): An accounting unit in the North Carolina Accounting
System (NCAS) composed of a six or nine digit number, currently used for budget control for line
items of expenditure or receipt.
Authorized Budget: The authorized budget is composed of the certified budget plus revisions as
allowed by the Office of State Budget and Management.
Capital Improvement Budget: The part of the state budget which provides for construction of new
facilities, repairs and renovations to existing facilities, land purchases, and improvements to
infrastructure.
Certified Budget: The budget that is prepared by the Office of State Budget and Management based
on the recommended budget plus adjustments (increases or decreases) approved by the General
Assembly.
Continuation Budget: The part of the state budget necessary to continue the current level of services
of existing programs.
Expansion Budget: The part of the budget which provides for new programs, expansion of existing
programs, and salary and benefit increases, for teachers and state employees.
Fund/Center Number (first four positions of the NCAS Center field): (budget fund) An
accounting unit currently used for budget control
Incr/Dec Over Authorized: Two columns appearing on the Worksheet I (one for 2005-2006 and one
for 2006-2007) where agency enters adjustments to the current year budget to arrive at an agency
requested budget for submission to the OSBM.
Mission Statement: The policy purpose of the organization. Mission statements are translated into
goals and objectives.
Recommended Continuation Budget: The Governor's Recommended Budget, as developed by the
OSBM analyst and appropriate agency personnel.
Reconciliation Report: This report shows the previous BD307 and changes made to arrive at next
Recommended Budget.
Salary Reserve: The difference between annual authorized budget and position salaries as recorded
on PMIS (Personnel Management Information System).
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Worksheet I: This report is used by agencies to present their continuation budget request. (See
Section 4)
Worksheet II: This report is used by agencies to present their expansion budget request. (See Section
5)
X/TND: Software maintained by Information Technology Services which stores reports on disk and
makes them available for viewing or printing from a Windows environment.
BD307: The document that presents the line-item details of the budget certified by the Office of State
Budget and Management.
BD606: The form used to request a change to the budget as it was certified by the Office of State
Budget and Management.