Thus, both cash and allotment are required to expend funds. The administrator of Finance and Accounting will prepare and submit all allotment requests for the department based on the budget work program. Allotment requests will be prepared and submitted in accordance with instructions from the Office of State Finance. Upon notification of cash allocation from the Office of State Finance, the administrator of Finance and Accounting will allocate the cash by fund among the various units of the department. State statutes and departmental procedures recognize that there will be occasions when adjustment of funds between accounts, line items of an appropriation, object codes, or cost centers will be required to maintain maximum efficiency and effectiveness.
Revisions fall into two categories.
First, external revisions are revisions requiring approval from sources external to the department. External revisions are used to move monies from one fund and account to another. For example, moving general revenue operating funds from one institution to another requires an external transfer. Most revisions are internal revisions. That is they are revisions that may be approved within the department.