2027-2028 Budget Instructions - Office of the Budget - Administrative Circular 26 - Guidelines for 2027-28

Sep 13, 2026

Uploaded by Noah

Guidelines for the 2027-28 budget preparation direct agencies on what to include in budget submissions and how to align requests with enacted or expected federal funding changes. Agency submissions should include only costs required to carry budget requests, without adding new complement positions. Agencies must evaluate existing programs using performance reports, including potential phasing out of duplicative or ineffective programs, and present requested appropriations with itemized dollar and position impacts.

LanguageEnglish

CategoryPresentations

FormatPDF

Pages74

Reading Time26 min

AccessFree to download

INTRODUCTION

Glossary of Terms

General Rules of Budget Preparation

BudgetPrep System Issues

Budget Request – Presentation Order

Requirements for Submission With Due Dates

Electronic File Names (Table A & Table B)

Budget Forms (Table C)

AGENCY SUMMARY

Agency Cover Page

Transmittal Statement

Agency Statement / Agency Requested Budget Narrative

Agency Organization Chart

Table of Contents

Summary by Fund and Appropriation

Authorized and Filled Complement Summary

APPROPRIATION DETAIL

BudgetPrep Complement Planning – Input Instructions

Salary Adjustment/General Salary Increase Factors (Table D)

Employee Benefits (Table E)

Retirement Rates (Table F)

2027 – 2028 BUDGET INSTRUCTIONS Office of the Budget Administrative Circular 26-11 August 2026 GUIDELINES FOR 2027-28 • Agency budget submissions should only contain cost to carry budget requests. The Governor’s Office, the Office of the Budget, and the Governor’s Policy Office will work with agencies through the budget preparation process to determine where Program Revision Requests and initiatives will be included. • No new complement positions should be included in cost to carry budget requests for 2027-28. • Agencies should use their performance reports to carefully evaluate and review existing programs to ensure that they continue to serve an important purpose and consider phasing out programs which are duplicative or no longer serve their purpose. • Agencies should identify any increases or decreases to federal funding that have been enacted or are expected to be enacted or implemented. Requested federal appropriations should reflect these changes. The dollar amounts and position impacts should be itemized on the appropriate ASUM page. Agencies should not request increased state resources to address these impacts in their agency submissions unless directed by the Office of the Budget. TABLE OF CONTENTS I. INTRODUCTION............................................................................................................................................................................................................................. 1 Glossary of Terms ...........................................................................................................................................................................................................................2 General Rules of Budget Preparation .............................................................................................................................................................................................5 BudgetPrep System Issues .............................................................................................................................................................................................................8 Budget Request – Presentation Order ............................................................................................................................................................................................9 Requirements for Submission With Due Dates ............................................................................................................................................................................ 10 Electronic File Names (Table A & Table B) .................................................................................................................................................................................. 11 Budget Forms (Table C) ............................................................................................................................................................................................................... 13 II. AGENCY SUMMARY ................................................................................................................................................................................................................... 19 Agency Cover Page ......................................................................................................................................................................................................................21 Transmittal Statement ...................................................................................................................................................................................................................22 Agency Statement / Agency Requested Budget Narrative ....................................................................................................................................

FAQs

What should agencies include in budget submissions for 2027-28?

Agencies should include only costs necessary to carry budget requests. They should not add new complement positions in those cost amounts.

How should agencies handle federal funding changes?

Agencies should identify increases or decreases to federal funding that have been enacted or are expected, and ensure requested federal appropriations reflect those changes. Dollar amounts and position impacts must be itemized on the appropriate ASUM page.

How should agencies review and potentially change existing programs?

Agencies should use performance reports to evaluate existing programs and confirm they continue to serve an important purpose. Agencies should consider phasing out programs that are duplicative or no longer serve their purpose.

Sep 13, 2026

Uploaded by Noah