Budget Appropriation FAQs
What Budget Structure Appropriation Classes will be used in CORE?
The following Appropriation Classes will be used in CORE:
P = Personal Services
O = Operating
I = Indirect Cost Assessment
G = Program
R = Other
What Budget Structure Appropriation Categories will be used in CORE?
The following Appropriation Categories will be used in CORE:
A = Appropriated (BGA190)
B = Bottom Line (BGA191)
C = Capital Construction (BGA190)
D = Capital Construction, Bottom-line funded (BGA191)
E = Capital Construction, Line Item funded, Informational only (BGA190)
F = Non-appropriated Bottom Line (BGA191)
G = Capital Bottom Line Informational Only
N = Non-appropriated (BGA190)
What are the Appropriated and Non-Appropriated Amendments?
Appropriated Amendments:
Legislative amendments include any creation, deletion or modification of a legislative appropriation from Long Bills, Special Bills, and Supplemental Bills.
In the future, these changes will be initiated in Performance Budget (PB) and then uploaded into CORE through a batch process. Once uploaded, an email notification will be sent to the OSC for their approval.
Non-Appropriated Amendments:
Amendments that are not created or modified by the legislature are non-appropriated amendments.
Examples of these are federal funds, insurance recoveries, Gifts/Grants/Donations, roll forwards, inferred and statutory spending authority.
Cabinets will enter these transactions directly into CORE with the correct Event Type and SAI, and then they will be workflowed to the OSC for approval.
What are Budget Annotations?
Each intersection of a Long Bill line row with a funding column will have at least one unique appropriation unit assigned to it, or referred to as a Long Bill Cell.
A diagnostic report will identify each of the revenue sources by type of appropriation and fund, and the related expenditures assigned to each of the appropriation units, and the available budget. Variances on this report will indicate if the annotation is in compliance.
Various Sources of Cash
The majority of Various Sources of Cash (VSC) annotations are to be booked into the Cash funds that the department knows where the revenues will materialize.
In instances where the magnitude of financial activity is not known, there will be a new statewide “VSC” fund for departments to book their VSC budgets.
Budget is to be transferred at least quarterly from VSC to the cash fund.
No more operating in Fund 1000 for annotations that are identified as “Various Sources of Cash”
Departments are to operate in the individual Cash funds that are annotated in their Long Bill
Exceptions to this rule:
1) General Fund activity which has to occur in Fund 1000; and
2) Cash revenues that are not particular to a specific Cash fund.