Table of Contents

2007-09 Operating Budget Instructions
Part 2

Decision Packages and Other Submittal Requirements

2007-09 Biennium

The 2007-09 Operating Budget Instructions, Part 2, is presented in Acrobat portable document format (PDF). A free download is available at the Adobe Web site.

Entire Document

About the Instructions

Section 1: Budget Request Basics

1.1 The strategic framework for budget decisions
1.2 Where to find fiscal context information for the 2007-09 budget
1.3 How is a budget request organized?
1.4 What are the submittal requirements?
1.5 Other general preparation requirements
1.6 Using the Budget Development System

Section 2: The Activity View of the Budget

2.1 The Activity Inventory is an activity view of the budget
2.2 Agencies must recast the 2006 budget by activity
2.3 What are the budget submittal requirements?
2.4 How to treat administrative costs in the Activity Inventory

Section 3: The Recommendation Summary View

3.1 What is the Recommendation Summary?
3.2 What are the submittal requirements?

Section 4: Decision Packages

4.1 What is a decision package?
4.2 The required elements of the decision package

Section 5: Carry-Forward and Maintenance Levels

5.1 What is the carry-forward level?
5.2 What is maintenance level?
5.3 Inflation for maintenance level
5.4 How to treat unanticipated receipts

Section 6: Policy and Performance Level

6.1 What is the policy and performance level?
6.2 Agencies may receive Targeted Budget Instructions

Section 7: Salary, Pension, and Insurance Data

7.1 Agency compensation data collection and update
7.2 New pension system will affect some agencies
7.3 Valid pension system codes
7.4 Other compensation cost notes

Section 8: Agency Revenues and Fund Balance Reports

8.1 Summarized Revenues report
8.2 Fund Summary and fund balancing
8.3 Transfer Reconciliation Statement
8.4 Working Capital Reserve (B9-1)
8.5 How to avoid common revenue errors

Section 9: Performance Measures

9.1 Activity performance measure targets
9.2 Performance Measure Incremental Estimates Report

Section 10: Facility Maintenance and Links to the Capital Budget

10.1 Linking the operating and capital budgets

Section 11: Information Technology Portfolios

11.1 Information technology portfolios and the budget context
11.2 Submittal requirements for information technology requests

Section 12: Risk Management and Self-Insurance Premiums

12.1 Agency self-insurance premiums decision packages

Section 13: Other Budget Reports

13.1 Non-budgeted local fund summaries
13.2 State matching requirements for federal funding
13.3 Central service agency charge information
13.4 Sixteen-year program and financial plans for transportation agencies
13.5 Additional requirements for higher education agencies
13.6 Puget Sound Conservation and Recovery Plan expenditures
13.7 Other budget reports and data

Appendices

A-1 Agency Budget Submittal Dates
A-2 Decision Package Example
A-3 Selected Strategies to Reduce Costs and Improve Efficiency
A-4 The Logic Model and Types of Performance Measures

Glossary of budget-related terms - http://www.ofm.wa.gov/budget/instructions/glossary.pdf

Budget-related forms and form examples - http://www.ofm.wa.gov/budget/forms.asp