Title 35, Public Finances

In this chapter, unless the context otherwise requires: 1. "Allotment" means the allocation of an appropriation or other fund source over a full fiscal year within a budget program or expenditure class. 2. "Authorized agent" means a commercial enterprise that is contracted to pro…

In this title, unless the context otherwise requires, "substitute check" means a paper reproduction of an original warrant or check that is created from an electronic image of the original warrant or check and that meets all of the following: 1. Contains an image of the front and…

A. The fiscal year of the state and for the expenditure of appropriations shall commence July 1 each year. Accounts or annual reports of state officials required by law to be published, shall be prepared and published for the fiscal year as established by this section. B. The fis…

A. All state or county officers, boards, commissions or agencies that are required by law to prepare, make or publish annual reports of financial condition or operations, except the industrial commission, shall, notwithstanding any law to the contrary, prepare, make or publish th…

Not later than five days after the regular session of the legislature convenes, the governor shall submit to the legislature a budget containing a complete plan of expenditures proposed to be made before the close of the next fiscal year for budget units and all monies and revenu…

A. The governor shall prescribe the forms to be used by budget units in submitting their budget estimates and requests for appropriations in accordance with this chapter and shall prepare necessary instructions for guiding officials in preparing the budget estimates and requests.…

The administrative head of each budget unit, not later than September 1 of each year or at a later date not to exceed thirty days after September 1 if approved by the director of the governor's office of strategic planning and budgeting, shall submit to the governor, with two cop…

A. All state agencies, boards, commissions and departments shall submit to the department of administration for acknowledgment, copies of all agreements, contracts and copies of all applications and requests for federal funds, to be used for any purpose. B. Every state agency, bo…

A. The governor shall have in continuous process of preparation and revision a tentative budget report for the next fiscal year for budget units. On receipt of the estimates of the several budget units, the governor shall check the estimates with information available to the gove…

Each budget report required by section 35-114 shall include the following: 1. Summary statements of the financial condition of the state, including: (a) A consolidated balance sheet showing all current assets and liabilities of the state at the close of the fiscal year last concl…

A. Prior to submission of the budget report to the legislature, the governor shall examine the statements and estimates and shall make or cause to be made further investigations, with hearings before the governor, or the governor's designee, and shall make changes or revisions in…

The governor-elect shall be entitled to participate in all budget hearings and shall be furnished a copy of the budget report as approved by the governor.

The governor shall have the budget report prepared in such number of copies as he deems necessary, and copies thereof shall be transmitted to the legislature not later than five days after the regular session of the legislature convenes.

From the time of transmission of the budget report to the legislature until the appropriation act or acts have been finally disposed of, the director of the governor's office of strategic planning and budgeting, in person or by an assistant, shall be available to the legislature …

A. In aid of any powers vested in the governor under this article, the governor: 1. Shall have access to offices of all budget units. 2. May examine all books, papers, records and documents in the office of any budget unit. 3. May require any state officer or head of any budget u…

The format of the appropriations for the support and maintenance of state departments and institutions shall be for each fiscal year for all budget units.

A. After considering the information in the budget estimates required by section 35-113, the legislature may allocate and, if allocated, the department of administration shall assess and collect from a county, city or town an amount to reimburse this state for the cost to this st…

A. Consistent with instructions issued by the governor, the administrative head of each budget unit is responsible for developing a list of programs for the budget unit. For the purposes of this section, a program may include a subprogram as determined by the governor's office of…

The governor's office of strategic planning and budgeting shall prepare and distribute a separate report on or before February 1 of each year on all nonappropriated monies. The report shall include actual receipts and expenditures for the prior fiscal year and estimates of receip…

Any performance pay that is authorized by the legislature shall be separately stated on each employee's paycheck receipt as performance pay.

The general appropriation act shall include a provision that delineates the revenue and expenditure estimates for the following three years. The expenditure estimates shall be based on existing statutory funding requirements. Before the adoption of the general appropriation act, …

A. In accordance with generally accepted governmental accounting principles, the department of administration shall develop and prescribe for the use of all budget units a uniform accounting system so designed as to ensure compliance with all legal and constitutional requirements…

The general fund consists of all money received into the state treasury except money designated by law for other statutory funds. Salaries of state officers, salaries of deputies, assistants, clerks and employees, and expenses incident to the offices thereof, shall be paid from t…

A. All monies received for and belonging to this state shall be deposited in the state treasury and credited to the state general fund except the following, which shall be placed and retained in separate funds: 1. The unexpendable principal of monies received from federal land gr…

A. Except as provided in subsections B and C of this section, when monies are appropriated to a budget unit for a specific program or purpose that is subject to reimbursement in whole or in part from federal monies or any other source, and that is so noted in the appropriation bi…

A. Fees for licenses, permits, certificates of any kind and other amounts due any budget unit shall be collected at the time such licenses, permits or certificates are issued by the budget units issuing them. All other monies accruing to the various budget units or to the state t…

A. All monies deposited in special agency funds of self-supporting regulatory agencies, as provided in section 35-142, to be used by such agency for administration and enforcement, shall be subject to annual legislative appropriation. B. Unless otherwise provided by the legislatu…

A. The budget stabilization fund is established consisting of monies transferred from the state general fund pursuant to subsection B of this section. The state treasurer shall administer the budget stabilization fund and invest and divest monies in the budget stabilization fund …

A. The treasurer of each county shall: 1. Remit to the state treasurer, on or before the fifteenth day of each month during each fiscal year, the portion of tax money belonging to the state which was collected during the previous month. 2. Transmit to the state treasurer a statem…

A. All monies received by any officer or employee of any budget unit shall be promptly remitted to the state treasurer, and monies shall not be held, used or deposited in any personal or special bank account temporarily or otherwise by any agent or employee except as expressly pr…

A. The head of the budget unit or his authorized agent in depositing monies with the state treasurer shall use forms authorized by the state treasurer. B. The treasurer's deposit shall be delivered to the state treasurer together with the remittance or proof of prior deposit with…

A. Interagency service agreements entered into between budget units may provide for reimbursement for services performed or advancement of funds for services to be performed. In either instance, monies received by the budget unit performing the services shall be credited to its a…

A. Every department, institution, board or commission receiving private monies or contributions available for its support or for the purpose of defraying expenses or work done under its direction, other receipts that are subject to refund or return to the sender or receipts that …

A. An agency may not allow any person to serve in any capacity as a state officer or employee if that person's salary, wages or other compensation for performing official state duties is paid in whole or in part by private monies. B. This section does not apply to the department …

A. The department of administration shall keep current a completely detailed list of all sources from which monies accrue to the state, classified according to the budget units and other agencies responsible for the collection of public monies, showing for each of the various bud…

A. An encumbrance document shall be processed in this state's accounting system before a budget unit issues a purchase order or encumbrance document against appropriations to cover an obligation, actual or anticipated, except that encumbrance documents are not required for: 1. Re…

A. An officer, employee or agent of this state shall not open and maintain an account for the purpose of paying fees and expenses that are incurred by a special master who is appointed by a federal court. B. Notwithstanding any law to the contrary, an officer, employee or agent o…

A. No person shall incur, order or vote for the incurrence of any obligation against the state or for any expenditure not authorized by an appropriation and an allotment. Any obligation incurred in contravention of this chapter shall not be binding upon the state and shall be nul…

A. Any budget unit which requires a person to post a surety bond to guarantee the faithful performance of a legal obligation may accept, in lieu of the surety bond, a cash deposit in the form of cash or alternatives to cash. The budget unit may accept as an alternative to cash an…

All public monies in the custody or possession of the state treasurer shall be placed and retained in a state fund pursuant to section 35-142. The total of these monies constitutes the cash fund of the state. Warrants, checks or substitute checks, or electronic funds transfer vou…

A. For the purpose of accounting, budgeting, allotting and reporting, all expenditures authorized by either the general appropriation act or by any separate or special act shall be classed as appropriated by the legislature. B. Expenditures under the general classes provided by s…

A. "Allotment schedule" means a detailed plan of expenditures for a full fiscal year within a budget program or expenditure class. B. Before monies from an authorized appropriation, or any other source, can be obligated, an allotment schedule must be approved and established by t…

A. A "vacancy saving" is any monies saved or generated in personal services and employee related expenditures by: 1. Not filling a position which has become vacant by termination of an employee. 2. Not filling a newly authorized position. 3. Filling an authorized position at a gr…

A. All claims against the state for obligations authorized, required or permitted to be incurred by any state officer or agency shall be paid in accordance with procedures prescribed by the director of the department of administration. The director may prescribe procedures for pr…

A. The director of the department of administration shall audit, adjust and settle the amount of claims against this state payable out of funds of this state, except claims expressly required or permitted by law to be audited and settled by some other officer. The director of the…

A. All state contracts with nonprofit corporations for assistance shall include requirements concerning financial and compliance audits. B. Each nonprofit corporation that receives in excess of two hundred fifty thousand dollars in state assistance in any fiscal year shall file f…

Before any claim against the state is paid by the department of administration, the department shall require a certification in a form prescribed by the director of the department of administration and signed by the authorized representative or representatives of the budget unit …

All warrants, checks and electronic funds transfer vouchers issued by the department of administration shall be countersigned by the governor, or shall bear the facsimile signature of the governor, before presentation to the state treasurer for payment or endorsement. Unless so c…

A. All warrants, checks and electronic funds transfer vouchers issued by the department of administration shall be numbered in the manner prescribed by the director of the department of administration to maintain accountability. B. All warrants, checks and electronic funds transf…

A. All warrants, checks and electronic funds transfer vouchers of the department of administration issued pursuant to this chapter shall constitute full and sufficient authority for the state treasurer to disburse public monies in the amount set forth on the face of the warrant, …