Accounts Sanctions 1. Information provided pursuant to this Bulletin also will be evaluated for its potential impact on the operating budget. Such spending may be financed by the issuance of Commonwealth general or special obligation bonds, federal financial participation, or other designated revenue, including transfers from budgeted funds.
Capital spending is tracked on a statutory basis of accounting.
Any capital spending for which a Coordinating Agency has management responsibility will be attributed to the Coordinating Agency, rather than to an agency, even though the Coordinating Agency may not have operational control of an agency's capital accounts. Individual agencies wishing to alter the attribution of spending from a particular capital account may petition the Budget Director for his approval. A joint written request from the affected agencies to the Budget Director, explaining the reasons for the proposed change in attribution, is required. Every year the Coordinating Agencies and each Executive Office which has received a cap from the Secretary must submit a capital spending plan to the Budget Director encompassing the capital spending which is set forth below. All other Legislative, Judicial, and Executive Branch agencies Executive Office and agency capital spending plans must not include spending overseen by a Coordinating Agency.