1. July 30, 20031 Pro Rata Budgeting

2. July 30, 20032 Pro Rata Budgeting Pro Rata Detail by Funds reports are available on the Internet no later than October 1. Revision or change to the reports is shown at this website.

3. July 30, 20033 Pro Rata Budgeting - continued Billable section of the Detail by Funds report is the Pro Rata amount to be shown (built into) in State department’s budget (appropriation). Click here to see a Detail by Funds report.Click here

4. July 30, 20034 Pro Rata Budgeting - continued Department of Finance budget analyst receive a Prorata Assessments for Billable Funds by Agency. Click here to see a Prorata Assessments for Billable Funds by Agency.Click here

5. July 30, 20035 Pro Rata Budgeting - continued Amount on the Prorata Assessments for Billable Funds by Agency is the Pro Rata amount (built into) in the State department’s budget (appropriation).

6. July 30, 20036 Pro Rata Budgeting - continued Finance budget analyst: Verify State department Verify fund number/s Verify amount Sign and date Copy for files Return to the Pro Rata analyst by the due date.

7. July 30, 20037 Pro Rata Budgeting - continued State department may complete the Prorata Assessments for Billable Funds by Agency but it must be approved and signed by the Finance budget analyst.

8. July 30, 20038 Pro Rata Budgeting - continued Any Prorata Assessments for Billable Funds by Agency not signed or incorrectly signed is returned to the Finance budget analyst for approval.

9. July 30, 20039 Pro Rata Budgeting - continued Each State department and their Finance budget analyst are responsible for ensuring that the correct amount of Pro Rata is budgeted and properly displayed. Refer to the current Budget Letter for guidelines and changes to the Governor’s Budget.

10. July 30, 200310 Pro Rata Budgeting - continued Amount budgeted in the State department budget (in the appropriation) should be the same amount in the Pro Rata budget. Both budgeted amounts must equal.

11. July 30, 200311 Pro Rata Budgeting - continued Total appropriation from a special fund includes: Direct program costs. State department’s overhead costs. Statewide indirect costs (Pro Rata or SWCAP).

12. July 30, 200312 Pro Rata Budgeting - continued Pro Rata budget amount is shown on the Supplementary Schedule of Operating Expenses and Equipment (DF-300). Use UCM number 330438. Enter Pro Rata amount. Do not total the Pro Rata and the SWCAP amounts.

13. July 30, 200313 Pro Rata Budgeting - continued State department and Finance budget analyst verify the DF-300 amount. Discrepancies between budgeted amount and DF-300 amount must be explained in writing to the Pro Rata analyst.

14. July 30, 200314 Pro Rata Budgeting - continued Amounts not budgeted properly or not budgeted will result in... Over or understated Governor’s Budget. Deficit appropriation. Payment deferrals, which extends payment over several years. Lost revenue for the General Fund.

15. July 30, 200315 Pro Rata Budgeting - continued For exceptions to the assessment amount, discuss with the Pro Rata analyst.

16. July 30, 200316 Pro Rata Budgeting - continued Exceptions include: Sunset fund. No appropriation. Other than above exceptions. Exceptions are shown in the Fund Condition Statement for the fund.

17. July 30, 200317 Pro Rata Budgeting - continued Fund Condition Statement includes amount transferred directly from the fund. Pro Rata display (Reconciliation with Appropriation) will show the same fund amount.

18. July 30, 200318 Pro Rata Budgeting - continued State department budget includes Pro Rata in the appropriation or the Fund Condition Statement. Pro Rata budget includes all Pro Rata assessments and amount transferred directly from the fund.

19. July 30, 200319 Pro Rata Budgeting - continued Budget process for Pro Rata is complete. Additional information can be found in the Budget Analyst Guide (BAG). Budget Analyst Guide

20. July 30, 200320 We hoped this helped. Please view our other presentations.