The authorization to expend Other Funds (agency-generated revenue from fees for services) and Federal Funds is included in each agency’s budget during the appropriations process. During a fiscal year, an agency may determine it needs an increase in Other Funds or Federal Funds authorization over and above what was included in the Appropriations Act that cannot be addressed by transferring existing authority from another program in their budget.
These one-page guides are designed to assist agencies with a variety of budget topics.
Proviso 117.21 of the Annual Appropriations Act and Executive Order 2025-24 provides guidance on the information state agencies are required to collect prior to and after disbursing earmarked appropriations included in the Annual Appropriations Act.
EBO communication to Agency Chief Financial Officers (September 1, 2022)
Agency resources for managing their budgets in the current fiscal year.
Information about managing grants and grant reporting.
These resources can help you better understand the state's budgeting practices.
State law requires each state agency to submit an annual accountability report to the Governor and General Assembly that must contain the agency’s mission, objectives to accomplish the mission and performance measures that show the degree to which objectives are being met. The information contained in each agency’s report is used to aid decision-makers in their analysis of each agency’s budget.
Every January, the Governor submits an Executive Budget to the General Assembly.