§ 9-2-1011 — Duties of budget department; preparation of standard budget estimates; entities to prepare expanded and exception budgets; form; required information; base budgets

(a) Subject to subsection (c) of this section, the
department shall prepare standard budget estimates. Entities
shall prepare expanded and exception budgets in a form
consistent with the standard budgets as directed by the
department.
(b) The information developed in budget documents shall
include:
(i) Appropriations or other allotted revenues
authorized to entities including all types of revenue regardless
of source and final fund destination, federal fund
identification and expected length of continuance of the federal
funding;
(ii) Expenditures, obligations, encumbrances and
balances of the agencies from whatever source derived;
(iii) Estimates of revenues and future needs of
entities;
(iv) Program changes, descriptions and activities of
the agencies;
(v) An explanation of and reasons for anticipated
receipts and expenditures of the agencies;
(vi) An assurance that the budget request has been
prepared in accordance with the agency plan prepared according
to W.S. 28-1-115 and 28-1-116;
(vii) Identification of services reduced as a result
of reductions to expenditures made pursuant to W.S. 9-2-1014.2
in the previous fiscal biennium, and services which would have
been reduced without transfer and expenditure of a contingent
appropriation pursuant to W.S. 9-2-1014.2 or an appropriation
under W.S. 9-2-1014.3. Contingent appropriations transferred to
each fund or account and expended from each fund or account
shall be separately identified.
(c) The department shall for purposes of preparing the
standard budget for entities under this section, include the
base budget and the specific amount the base budget differs from
the standard budget estimate. The differences shall be itemized
and explained in writing on a standardized form prescribed by
rule and regulation of the department. The base budget and
accompanying forms shall be included within the budget estimates
and related information for each entity as compiled under W.S.
9-2-1012(b).
(d) Except as otherwise provided by law, budgets for the
game and fish department and department of transportation shall
be submitted to the governor and the department as provided in
this subsection. The budget shall be submitted in a manner and
format approved by the department and shall be submitted by the
game and fish commission by August 1 of each year and by the
transportation commission by October 1 of each year. The manner
and format approved by the department shall provide for
legislative review. Any modification to the manner and format
shall be reported to the joint appropriations committee
immediately upon approval.