Office of Management and Budget Budget Development, Planning and - - PowerPoint PPT Presentation

Office of Management and Budget

Budget Development, Planning and Administration

Haslet Armory 122 Martin Luther King Jr. Blvd. South Dover, DE 19901 Phone: (302) 739-4206 Fax: (302) 739-5661

Elizabeth Lewis

elizabeth.lewis@state.de.us

Delaware Budget Cycle

July

New Fiscal Year Budget Guidelines Distributed

August

Door Openers Due

September

Target Meetings

October

Budget Requests

November

Public Hearings

December

Governor’s Briefings

January

Governor’s Recommended Budget Released

February - March

Joint Finance Committee (JFC) Hearings

April - May

JFC Mark-up Bond Bill Hearings

June

Bond Bill Mark-up Passage of Final Budget Bills

Delaware Economic and Financial Advisory Council (DEFAC) meets six times per year — September, December, March, April, May and June (the 3rd Monday of the month) DEFAC develops the anticipated General Fund revenues

• Annual Appropriations Act (Operating Bill)

Appropriates operational funding for state government Section 1: Depicts agency budget summaries by IPU Epilogue: Provides instruction and guidance on the allocation of appropriated funds

Budget Bills

• Bond and Capital

Improvements Act (Bond Bill)

• Appropriates funding for

construction of public facilities and schools

• Grants-in-Aid Act:
• Appropriates to private, non-profit

agencies to supplement state services to the residents of Delaware

Budget Bills

• Budget Journals (JN): establish, modify or

deactivate an appropriation

• JNs are either initiated by agencies or the Office of

Management and Budget (OMB), are approved by OMB and the Division of Accounting and entered into First State Financials by OMB staff

• Budget Transfers (TR): move funds from one

appropriation to another

• TRs are completed at the agency level, are submitted to

OMB and Controller General’s Office for approval and entered into First State Financials by OMB staff

Budget Adjustments

• Budget Development, Planning and

Administration Website

http://www.budget.delaware.gov/

• Fiscal Year 2015 Budget Books and Bills

http://budget.delaware.gov/fy2015/index.shtml

• Budget and Accounting Manual

http://www.budget.delaware.gov/accounting- manual/account-manual.shtml

• BDPA Analyst Assignments

http://www.budget.delaware.gov/contact.shtml

Additional Resources