APPROPRIATION CODES
| SECTION 7.2.4 APPROPRIATION CODES |
| 7.2.4.3 | CAPITAL APPROPRIATION CODES | Effective Date: | July 1, 1998 |
| LEGISLATIVE APPROPRIATIONS |
| Appropriation codes for capital appropriations are assigned by the Budget Division, Office of Financial Management. Agencies are notified of the codes through the Appropriation Schedule. If agencies have questions regarding the assignment of the codes they are to contact the Operations Section, Budget Division, Office of Financial Management. |
| SUPPLEMENTAL APPROPRIATIONS - FOR UNANTICIPATED RECEIPTS |
| Designates the first two (2) digits of appropriation codes assigned by agencies who request supplemental appropriations for unanticipated receipts of capital expenditures. The original appropriation code is to be used when applying for an additional appropriation if the additional unanticipated receipts are from the same source and for the same purpose. The third character in the appropriation code must be zero. Charges coded to these appropriation codes are to have the corresponding revenue coded to the appropriate source code (i.e., Private/Local equals Sources 0435, 0440, 0441, and 0446). |
| NONAPPROPRIATED/BUDGETED FUNDS |
| Designates the first two characters of the appropriation code assigned by OFM for capital projects funded by budgeted local funds. The third character, also assigned by OFM, will be used to designate specific projects. Appropriation Code Z97 is to be used for the nonbudgeted-estimated portion of proprietary funds which are partially budgeted. |
| NONBUDGETED FUNDS |
| Designates the three character appropriation code to be assigned by agencies when reporting nonbudgeted funds (nonappropriated/nonallotted) to AFRS. This code is to be used for all capital funds not contained on the appropriation schedule. |