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Pro Rata Budgeting. Pro Rata Budgeting. Pro Rata Detail by Funds reports are available on the Internet no later than October 1. Revision or change to the reports is shown at this website. Pro Rata Budgeting - continued.

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pro rata budgeting2
Pro Rata Budgeting
  • Pro Rata Detail by Funds reports are available on the Internet no later than October 1.
  • Revision or change to the reports is shown at this website.
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Pro Rata Budgeting - continued
  • Billable section of the Detail by Funds report is the Pro Rata amount to be shown (built into) in State department’s budget (appropriation).
  • Click here to see a Detail by Funds report.
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Pro Rata Budgeting - continued
  • Department of Finance budget analyst receive a Prorata Assessments for Billable Funds by Agency.
  • Click here to see a Prorata Assessments for Billable Funds by Agency.
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Pro Rata Budgeting - continued
  • Amount on the Prorata Assessments for Billable Funds by Agency is the Pro Rata amount (built into) in the State department’s budget (appropriation).
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Pro Rata Budgeting - continued
  • Finance budget analyst:
    • Verify State department
    • Verify fund number/s
    • Verify amount
    • Sign and date
    • Copy for files
    • Return to the Pro Rata analyst by the due date.
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Pro Rata Budgeting - continued
  • State department may complete the Prorata Assessments for Billable Funds by Agency but it must be approved and signed by the Finance budget analyst.
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Pro Rata Budgeting - continued
  • Any Prorata Assessments for Billable Funds by Agency not signed or incorrectly signed is returned to the Finance budget analyst for approval.
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Pro Rata Budgeting - continued
  • Each State department and their Finance budget analyst are responsible for ensuring that the correct amount of Pro Rata is budgeted and properly displayed.
  • Refer to the current Budget Letter for guidelines and changes to the Governor’s Budget.
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Pro Rata Budgeting - continued
  • Amount budgeted in the State department budget (in the appropriation) should be the same amount in the Pro Rata budget.
  • Both budgeted amounts must equal.
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Pro Rata Budgeting - continued
  • Total appropriation from a special fund includes:
    • Direct program costs.
    • State department’s overhead costs.
    • Statewide indirect costs (Pro Rata or SWCAP).
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Pro Rata Budgeting - continued
  • Pro Rata budget amount is shown on the Supplementary Schedule of Operating Expenses and Equipment(DF-300).
  • Use UCM number 330438.
  • Enter Pro Rata amount. Do not total the Pro Rata and the SWCAP amounts.
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Pro Rata Budgeting - continued
  • State department and Finance budget analyst verify the DF-300 amount.
  • Discrepancies between budgeted amount and DF-300 amount must be explained in writing to the Pro Rata analyst.
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Pro Rata Budgeting - continued
  • Amounts not budgeted properly or not budgeted will result in . . .
    • Over or understated Governor’s Budget.
    • Deficit appropriation.
    • Payment deferrals, which extends payment over several years.
    • Lost revenue for the General Fund.
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Pro Rata Budgeting - continued
  • For exceptions to the assessment amount, discuss with the Pro Rata analyst.
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Pro Rata Budgeting - continued
  • Exceptions include:
    • Sunset fund.
    • No appropriation.
    • Other than above exceptions.
  • Exceptions are shown in the Fund Condition Statement for the fund.
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Pro Rata Budgeting - continued
  • Fund Condition Statement includes amount transferred directly from the fund.
  • Pro Rata display (Reconciliation with Appropriation) will show the same fund amount.
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Pro Rata Budgeting - continued
  • State department budget includes Pro Rata in the appropriation or the Fund Condition Statement.
  • Pro Rata budget includes all Pro Rata assessments and amount transferred directly from the fund.
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Pro Rata Budgeting - continued
  • Budget process for Pro Rata is complete.
  • Additional information can be found in the Budget Analyst Guide (BAG).