Quarterly apportionments primarily serve two purposes. First, they serve as a control mechanism for the agency manager to make sure expenditures will not exceed the approved budget at the end of the fiscal year. Secondly, they serve as an advisory to the director of administrative services as to what the total agency cash requirements are for the quarter. Conversely, they act as a means of communicating back to the agencies the need to contain costs to meet cash collections.
Preceding the preparation of quarterly apportionments is the completion of the agency annual work plan (AWP) as required by law. The AWP provides the basis for the computation of quarterly apportionments. See Figure 16 for sample format.
(a) Initial authorization of the quarterly apportionment will come from the summary budget schedules (Detail-l) submitted for each line account. In the event the agency consolidates several numbered accounts into one line account, summary budget schedules will be required for each numbered account to be used for control purposes. The planning and budget office will input the approved apportionment for each quarter into the computer based on Figure 17 submitted by the agency.
(b) Changes in quarterly apportionment may be requested. Required documentation supporting the request will be as follows:
(1) A letter of explanation summarizing the request;
(2) A revised apportionment schedule using Figure 17. Note: Any budget transfer or reprogramming will normally require a change of allotment thus preparation of Figure 17 for all accounts changed will be necessary to effect the transfer or reprogramming.
(c) Input of changes will be accomplished by the budget staff .History: Rule 3-83, eff 4 Apr 83,§ F.5.