35-173

35-173. Allotment of appropriations;
limitations; exceptions

A. An "allotment schedule" means a detailed plan of expenditures for a full fiscal
year within a budget program or expenditure class.

B. Before monies from an authorized appropriation, or any other source, can be
obligated, an allotment schedule must be approved and established by the department of
administration. The allotment schedule shall be based on the estimated annual
requirement and shall distribute the available spending authority to cover the entire
fiscal year's operations.

C. With the exception of the department of administration, the budget unit may,
upon approval of the director of the department of administration:

1. Transfer spending authority from one expenditure class to another.

2. Transfer spending authority between and within programs if spending authority is
appropriated to the budget unit by programs.

D. A transfer within a budget unit of spending authority appropriated for land
acquisition, capital projects or building renewal shall be permissible only on approval
of the joint committee on capital review.

E. No transfer to or from personal services or employee related expenditures from
or to any other budget program or expenditure class shall be permitted unless recommended
by the joint legislative budget committee and approved by the director of the department
of administration, except that the director of the department of administration may
transfer amounts equal to the gross payroll and related employee expenses of a budget
unit from the monies of a budget unit available for this purpose to payroll imprest
accounts for the purpose of paying employees of the budget unit and disbursing related
employee expenses.

F. A transfer of spending authority within the department of administration shall
be made only with the approval of the joint legislative budget committee, except as
provided in subsection E.

G. The provisions of this section shall not apply to the universities.