The function of the Georgia Tech Budget Office is to plan, prepare, maintain, monitor and report on all institutional budgets at Georgia Tech according to established Institutional and Board of Regents (BOR) policies. The Georgia Tech budget expresses the intentions of the Institute in terms of dollars. These intentions include a fiscal year (July 1 - June 30) plan for the Institute, which is reflected in the Annual (Original) Operating and Capital Budget. Any changes made during the fiscal year must be reflected through an amendment process.
The President of the Institute is held responsible by the Board of Regents of the University System of Georgia for planning and administering all programs and related budgets for the Institute. Administrative and planning responsibility for budgetary units within Georgia Tech is delegated by the President to the Provost, Senior Vice President, and Vice Presidents. It is further delegated to division heads, including deans and other division heads reporting directly to the President.
The Budget Office is required to follow an established set of guidelines and policies set forth by the State of Georgia, the Board of Regents and the Institute. These are found in Section 702 of the Board of Regents policy manual. Key portions of the BOR policy are cited below.
Organization of Budget and Accounting Structure
Financial and budgetary procedure for the University System shall divide financing, accounting, and operation of fiscal affairs into two parts: first, educational and general programs, such as cost of instruction, research, public service, academic support, student services, institutional support, operation and maintenance of plant, and scholarships and fellowships, and such income as student fees, federal grants, endowment income, vocational funds income from sales, gifts, rentals, and other related items; and, second, auxiliary enterprises, such as dining halls, residence halls, and other related items. (Section 702)
Preparation of Operating Budgets
Each institution of the System shall prepare an operating budget for educational and general activities and an operating budget for auxiliary enterprises of the institution for the fiscal year within the limit of funds allocated plus estimated internal income of the institution. Operating budgets of separately incorporated athletic organizations are specifically excluded from this process, although the transfer of student fees to those separately incorporated organizations must be reflected as a single item in the budget submitted to the Chancellor (BR Minutes, 1946-47, pp. 214-15). (Section 702.02)
Institutions are authorized to amend their annual operating budgets without prior approval of the Board of Regents except that any amendment which exceeds $1 million and involves state general fund appropriations, auxiliary enterprise funds or student activity funds shall be submitted to the Board of Regents for approval. Prior Board of Regents approval shall not be required for any budget amendment involving special purpose state funds, non-state funds, or internal revenue sources. Institutions shall be required to report quarterly on all budget amendments to the Vice Chancellor for Fiscal Affairs and the Treasurer under procedures developed by his/her staff. The Chancellor or the Vice Chancellor for Fiscal Affairs and the Treasurer reserves the right to require prior approval of the budget amendments at any institution of the University System which he/she determines has failed to manage its budget within available resources or in a manner consistent with Board of Regents goals and priorities. Under these circumstances, the Chancellor or the Vice Chancellor for Fiscal Affairs and Treasurer may request the institution to develop a remediation plan to assure more appropriate decisions on future budget changes (BR Minutes, 1951-52, pp. 365-66; June, 1999, p. 17). (Section 702.3)
The consolidated operating budget for Georgia Tech includes Resident Instruction, Georgia Tech Research Institute (GTRI), Distance Learning and Professional Education (DLPE), Advanced Technology Development Center (ATDC), Economic Development Institute (EDI), Center for Assistive Technology and Environmental Access (CATEA), Auxiliary Services, and Student Services. The consolidated budget includes all the financial resources available to Georgia Tech during a given year. There is a separate budget for major capital projects. The budget for the academic core of the Institute, plus executive management and all general Institute support activities such as Library, Administration & Finance, Information Technology, Plant Operations, etc. is referred to as the "Resident Instruction Budget." See the next section for additional definitions pertaining to Georgia Tech budgets.
Sponsored Operations includes funding from the Georgia Tech Research Corporation (GTRC) and Georgia Tech Foundation (GTF), two affiliate organizations.
The Georgia Institute of Technology budget expresses in terms of dollars the funded programs and plans of the Institute for the specific budget (fiscal) year. Revenue estimates are also identified to support these programs and plans. Budgetary approval by the Board of Regents (BOR) of the University System of Georgia (USG) and by the Institute administration constitutes authorization to expend the funds as budgeted and to collect the anticipated revenue. The approved budget is the primary instrument of fiscal control and must contain all revenue and expenditures of the Institute.
Institute revenue or program support derives from State Appropriations and Internal Income such as Student Fees, Indirect Cost Recoveries from Sponsored Projects, Gifts and Grants, Sales and Services, and Sponsored Operations. Each year the State of Georgia Legislature appropriates funds to the University System of Georgia for support of all Institutions in the system. The BOR in turn allocates state funds to each institution on the basis of a funding formula and specific guidelines established in the state Appropriations Act.
Guidelines & Policies
The Georgia Tech Office of Budget Planning and Administration (the “Budget Office”) is required to follow an established set of guidelines and policies set forth by the State of Georgia, the Board of Regents, and the Institute. These guidelines require an annual operating budget be prepared for each budgetary unit of the Institute.
Separate processes are used to allocate the funds from the different sources. Resident Instruction funding is usually placed in a unit's budget and forms the base budget for the next year. Additional money added to the base is called "new workload" funds. Generally, the base plus new workload forms the base for the following fiscal year. Funds from the Foundation and the Georgia Tech Research Corporation, on the other hand, are more likely to be treated as one-time grants.
Forms to be used in preparing the Annual (Proposed) Operating Budget are specified each year in the guidelines and instructions provided to campus units. See the Budget Office web site for current forms.
Approval by the President of Georgia Institute of Technology is required for all elective fees and special charges per the Board of Regents (BOR) policy included as an appendix to this document. The purposes of Georgia Institute of Technology’s elective fees and other special fee approval policy are to:
General Policy Provisions
In general, departments are expected to cover normal instructional costs within their general operations budget, and elective fees and other charges should be needed only in exceptional situations. The financial needs of the department or school must be weighed against the impact of the fees on students and also the costs of administering the fees (assessment and collection). Fees must be used to augment, rather than replace general budgeted funds for departmental instructional costs.
Board of Regent approval is required for any fee or charge that is mandatory for all full-time undergraduate students or all undergraduate students in a specific degree program. All other elective fees will continue to be approved by USG presidents.
Increases in these fees should be kept moderate and gradual. Fees approved under this policy must be reviewed by the Bursar's Office to determine the most appropriate way to assess and collect these fees. Fees approved under this policy will be administered and collected directly by the Bursar Office. All new fees and increases to existing fees must be approved by the President, and when approved, will be implemented in the following academic year.
The following are examples of what may be funded through elective fees and special charges:
This policy specifically excludes the following cost items to be paid through fees:
Establishment of New Elective Fees and Special Charges
All elective fees and special charges must conform to stated Georgia Tech policy. Departments may not assess and collect course-related fees that the President has not approved under the policy.
The Provost’s Office, Office of Budget Planning and Administration (“Budget Office”), and Bursar’s Office are responsible for applying the policy and ensuring adequate campus oversight of all fees. This responsibility includes review of fee proposals, review of the costing and proposed fee levels, and the appropriate distribution of collected fees.
All approved course fees will be assessed through Banner (student system) to all students enrolled in specific course at the time of registration. The published tuition and fee deadlines for each term will be in effect for these type fees. For all other type fee approvals, a review will be made by the Bursar’s Office to determine the most appropriate method for assessment and subsequent collection. These fees will generally be due at the time of assessment.
Requests for Elective Fee Increase/Decrease
Requests for increases in approved elective fees will follow the same procedures and policies as the establishment of new fees. Requests for elimination or decreases of existing elective fees, or application of the fee following a minor change in the course number or description, will be handled administratively by the appropriate college/unit. Notification should be sent to the Budget Office and Bursar’s Office when fees are reduced or eliminated.
University System of Georgia, Board of Regents Policy
220.127.116.11 Elective Fees and Special Charges
Other Elective Fees and Special Charges
Institution presidents are authorized to approve elective fees and special charges as outlined below. However, any fee or special charge that is required to be paid by all fulltime, undergraduate students at the institution or by all undergraduate students in a specific degree program, with the exception of specific course fees for supplementary costs, shall be approved by the Board. Other elective fees and special charges are defined as those fees and charges that are paid selectively by students. These fees and charges may include, but are not limited to:
packets/kits, software/videos, and special equipment (BoR Minutes, January 2010). Institutional presidents are authorized to establish and adjust these fees, as appropriate. Prior to implementation of such fees, institutions shall be required to report to the Chancellor any establishments and adjustments made thereto under procedures established by the USG chief fiscal officer (BoR Minutes, January 2010).
The Office of Institute Budget Planning and Administration (“Budget Office”) is responsible for the development, implementation, maintenance, and control of Georgia Tech’s non-sponsored budgets, based on allocations approved through appropriate academic and administrative processes. The budget consists of funding from general, departmental services, special funding initiative, research consortium, lottery, sponsored, auxiliary, student services, and agency operations. In addition, budgets are maintained for a large number of capital projects.
The budget for each department or project should be amended to reflect the current estimate of expenditures and income (if applicable) for the fiscal year. The following list shows some, but not all types of transactions that would require a budget amendment:
Steps in Budget Amendment Process
Use of Comment Fields in the Amendment Process
Department Level Comments – provide a description of your budget changes.
Detail Level Comments (on Personal Services and Non-Personal Services pages)
Actions that result in a NET change to your department’s budget require comments
Any BA submitted with a net change in a department’s budget but without any documentation in the comment fields will need to be corrected before it will be processed
Budget Amendment Close-Out Process
Please contact your Budget Analyst if you have any questions about these policies and procedures.
Capital projects, generally those costing more than $1 million, are funded from various sources. These sources, which include State of Georgia, Board of Regents, Georgia Tech Foundation, and campus funds, usually dictate who has administration of the project.
The State of Georgia funds the construction of buildings and the Georgia State Finance and Investment Commission (GSFIC) coordinates the project and disburses the funds.
The Board of Regents (BOR) receives an allocation from the state legislature referred to as Major Repair and Rehabilitation (MRR) funds. The MRR Fund is generally used for projects costing less than $1 million. The Board of Regents allocates these funds to the various units of the University System. These funds may be funneled through GSFIC if they are bond funds. The administration of the project may be handled by GSFIC or Georgia Tech depending on the type of project.
The Georgia Tech Foundation (GTF) funds various capital projects on campus. GTF retains administration of some of the projects and the facilities office/plant operations administers the remainder. These GTF projects require prior approval from the Board of Regents.
Some projects are funded by resources held by Georgia Tech, i.e. discretionary endowment funds and Auxiliary Enterprises reserve funds. These projects are controlled by Georgia Tech personnel after receiving Board of Regents approval.
State of Georgia Funding
Each year a "Five-year Capital Outlay Budget Request" is prepared by the units of the University System of Georgia and submitted to the Board of Regents. The Board of Regents examines all requests and prepares a consolidated priority list. Only a portion of the list is funded by the legislature's allocation. The unfunded projects normally remain on the priority list the following year. Funds for the approved projects are transferred to GSFIC for disbursement and project administration. These projects are defined as new buildings, building additions, and building renovations estimated to cost $1,000,000 or more.
Board of Regents Funding
The Board of Regents receives a special allotment from the State of Georgia called Major Repair and Rehabilitation (MRR) funds. Each unit of the University System submits to the Board of Regents a prioritized list of repair/renovation projects estimated to cost less than $1,000,000 each. At Georgia Tech this list is prepared by the Space Administration Committee. The Board of Regents reviews each submission and decides which projects will be funded from the MRR allocation. The Board of Regents assigns a project number and authorizes GSFIC to make disbursements from the MRR allocation if the source is bond proceeds. Occasionally projects in excess of $1,000,000 will be funded from MRR funds. When this happens they are usually funded in phases.
Georgia Tech Foundation Funding
GTF funds special projects as determined by the President of Georgia Tech and the Board of Trustees of GTF. These projects may be coordinated by GTF or the funds may be transferred to Georgia Tech and handled by Georgia Tech personnel.
These are discretionary funds held by Georgia Tech consisting mainly of endowment funds and Auxiliary reserve funds. The use of discretionary endowment funds must have the President's approval or his designee prior to establishing a project budget. The Auxiliary Reserve funds are used to renovate existing Auxiliary Enterprise facilities, construct new Auxiliary Enterprise facilities, and purchase equipment needed by Auxiliary Enterprise units.
Unexpended Plant Funds
This fund group is used to account for the construction or acquisition of physical properties, renovation of existing properties, and purchase of inventories and non-inventoried equipment.
Expenditures in this fund group are categorized as follows:
Capital Budgets Form
The Capital Budgets Form is used to establish plant fund projects and is provided to the units by the Budget Office. The project account numbers for new projects will be assigned by the Budget Office after the project has been approved. If discretionary endowment funds are shown as the source, the President or his designee must approve the project. All plant fund projects must have the Board of Regents' approval.
Some grants and/or contracts awarded to the Institute are considered “firm fixed price” contracts. For these types of contracts, a unit will produce a product for a pre-set price. (Most other grants and contracts are based on reimbursement of actual expenditures.) If a product is delivered and not all the sponsor funds have been utilized, the department may request the remaining funds.
Procedures for obtaining FFP Residual Balances
Georgia Tech allocates 30% of the Resident Instruction F&A (facilities and admin) indirect cost recoveries generated by academic units back to those units. This includes all colleges. Depending on actual performance, a unit may generate additional or reduced budget allocations each fiscal year. Incentive allocations are approved by executive staff, subject to availability of funds. The allocation is made to the college level (not the department level), and funds are distributed at the discretion of each dean.
Original Budget Allocation
Each academic unit’s Original Budget for the next fiscal year contains an F&A base. This base is 30% of the Office of Grants and Contracts' revenue estimate for the current fiscal year as of March 30. The Institute Budget Planning and Administration Office provides estimates to the units of their allocations during the budget development process to permit them to plan their expenditures and budget accordingly.
Mid-Year Budget Allocation
Mid-year permanent budget allocations may be approved by executive staff based on changes to F&A recoveries during the fiscal year. If approved, the allocations will be based on the most current Office of Grants and Contracts' revenue estimates for current fiscal year.
After the close of the fiscal year, the allocations will be re-computed based on actual earnings for the previous year. These funds will be distributed as permanent additional or reduced budget adjustments in the first budget amendment of the new fiscal year. This will make the units whole for recoveries from the prior fiscal year.
This policy implements the following Board of Regents policy pertaining to mandatory student fees.
Board of Regents Policy 18.104.22.168 (February 9, 2000, amended in June 2009, January 2010, and May 2010)
Mandatory Student Fees:
“Proposals to increase mandatory student fees and proposals to create new mandatory student fees, submitted by an institution, shall first be presented for advice and counsel to a committee at each institution composed of at least 50% students. The committee shall include at least four students, who shall be appointed by the institution’s student government association. Institutions and student government associations should make a concerted effort to include broad representation among the students appointed to the committee.
Mandatory student fees shall be used exclusively to support the institution’s mission to enrich the educational, institutional, and cultural experience of students. All payments from funds supported by student mandatory fees shall be made according to approved business procedures and the appropriate business practices of the institution."
The Georgia Institute of Technology Mandatory Student Fee Advisory Committee (“Committee”) is created to implement the provisions of Board of Regents Policy 22.214.171.124. The Committee shall make recommendations to the President on changes to existing mandatory student fees or on any new mandatory fees. Fees considered by the Committee shall exclude elective fees that are paid by the students who choose to receive specific services. Mandatory fees are defined in the Board of Regents' Policy manual as follows in BOR Policy 126.96.36.199:
"Mandatory student fees are defined as fees that are assessed upon enrollment to all students, all undergraduate students, or all full-time undergraduate students on one or more campuses of an institution. Fees assessed to one of the aforementioned groups of students with an exclusion for distance learning students are also defined as mandatory fees. Mandatory fees may be required by the Board of Regents or by the institution subject to approval by the Board of Regents."
The Committee shall be composed of twelve members selected as follows:
The Executive Director, IBPA, is a permanent member of The Committee. The two faculty members and the second staff member shall serve two year terms. The Committee is co-chaired by one of the eight student members appointed by the SGA Presidents and by the Executive Director, IBPA. The IBPA Office provides staff assistance to the Committee and submits the required documentation to the BOR in support of Georgia Tech’s fee recommendations.
In addition, there shall be non-voting, ex officio members of the Committee as follows, unless these individuals are appointed as voting members. The ex-officio student Committee members shall be the Presidents of the Graduate and Undergraduate Student Government Associations, the Editor of the Technique, the Vice President for Finance and Chair of the Joint Finance Committee, and any other students appointed by the Student Government Association Presidents. Ex-officio faculty and staff Committee members may include the Vice President for Student Affairs, the Associate Vice President for Auxiliary Services, and up to two faculty or staff appointed by the Provost or Executive Vice President, Administration and Finance.
Below are the fees for which the Committee provides recommendations to the President, along with the organizations that provide recommendations to the Committee:
Excluded from the Committee’s review are any “general purpose fees” approved by the BOR, as stated in the BOR policy (BOR Policy 188.8.131.52). Other offices or student organizations also may propose new fees to the Committee. It would be up to the Committee Co-Chairs and the SGA presidents whether such proposals are to be considered.
The Committee is responsible for reviewing proposals for rate changes to current mandatory student fees and any newly proposed mandatory fees, and to review budgets funded from the fees. The Committee then provides its recommendations to the Georgia Tech President, who submits the request to the Chancellor of the University System of Georgia for approval.
The following guidelines shall govern voting by the MSFAC:
The Committee meeting schedule shall be structured so as to provide the Chancellor with mandatory student fee and budgetary recommendations in sufficient time for approval, typically in January of each year. The Committee should strive to complete its review and prepare a preliminary recommendation prior to the end of the fall semester. The staff chair will coordinate with BOR staff to ensure that fee recommendations are made on a timely basis. Submitting organizations are responsible for preparing the forms required by the BOR and by Georgia Tech to support fee submissions, with the assistance of the Office of Institute Budget Planning and Administration.
The current method of posting VBIS revenue is to debit a Departmental Sales and Services (DSS) project ID and revenue account for Distance Learning and Professional Education (DLPE) and to credit a Departmental DSS project ID and revenue account. Since VBIS revenue is tuition revenue, the Institute needs to ensure the transfer of funds between DLPE and the Departments is consistent with the original revenue source (tuition). Listed below are the new procedures for transferring VBIS revenue:
In the same month the VBIS revenue is transferred, each department should prepare a budget amendment to amend both the revenue and expense budgets of their VBIS Tuition project number. The amended amount for both revenue and expense should match the information provided to the Budget Office by DLPE.
This new procedure only impacts VBIS tuition revenue. All other non-credit hour professional education revenue will be recognized as DSS.
Georgia Tech units may request new non-sponsored project ids and revenue accounts be established by accessing the Budget Office website. Units may also use the site for the revision of project and account titles or to delete existing non-sponsored expenditure project ids. The websites may be accessed from the Budget Office homepage or by clicking below:
Project Number Maintenance Request
Revenue Account Request
Non-sponsored funds include the following activities funded by General Operations, Special Initiative Funding, and Departmental Sales and Services:
Non-sponsored funds also include Auxiliary Enterprises and Student Activities.
Units access the appropriate request page and submit a completed request form. The Budget Office receives the completed form and creates the new project id or revenue account in the PeopleSoft financial system. The requesting unit receives an email containing the new project id or revenue account. Project numbers and revenue accounts are available for use the next business day.
The President of Georgia Tech, within the constraints established by the Board of Regents, ultimately determines Georgia Tech’s internal budget allocations within the constraints imposed by sponsoring organizations, donors, and the Board of Regents (BOR) of the University System of Georgia. Georgia Tech's internal budget process requires all campus units to develop requests on the basis of the Strategic Plan of Georgia Tech and their own strategic plans. Institute executive staff receive input from the college deans and directors of other units and also from committees that make recommendations on fees for the coming year.
The following factors enter into decisions about resource allocations to colleges and other units:
The process begins in the fall with a review by executive staff and division heads of performance metrics that are to be used to help determine budget allocations. The process also involves the review of mandatory and elective fee increase requests from Auxiliary and other units funded through student fees and development of tuition recommendations to be provided to the BOR. Early in the calendar year units are required to prepare budget requests for the following fiscal year. Budget proposals address funding above base budgets and, if required, reallocations or reductions. Requests include the assignment of unitâ€wide priorities and an explanation of how the requests address their strategic plans. In most years the President's Office conducts meetings on unit budget priorities.
The attached flow chart summarizes the budget process, explained in more detail as follows.
The process for determining resource allocations for the following fiscal year generally follows the following schedule:
Budget letters with allocations and guidelines are issued to the campus units by IBPA per instructions from the Office of the President. These include pay raise guidelines based on the Legislature’s and the Board of Regents’ guidelines.
Units have the option to budget estimated Tuition Differentials and Study Abroad Program revenues for the current fiscal year in September. This allows use of funds before the actual revenues for Fall and Spring are known.
Units should contact their assigned analysts with any questions or concerns regarding the procedure. To look up the contact information for the analyst assigned to a division/department, go to "Institute Budget Planning & Administration Staff" and click on the link “Budget Analyst Assignments” below the list of Budget Development & Management staff.
This policy establishes procedures for handling year-end deficits or surpluses incurred by Georgia Tech divisions. The policy pertains to Resident Instruction General Operations funds budgeted in the following fund numbers: 10010 (State Appropriations), 10015 (Indirect Cost Recovery), 10500 (Tuition), and 10600 (Other General).
General Operations Funds
At the beginning of each fiscal year, an expense budget is established for General Operations funded projects. These budgets are funded by the following revenue streams: State Appropriations, Indirect Cost Recoveries, Tuition, and Other General. During the year the Institute may allocate additional budget authority to units, depending on need and funding availability. At year end budgets should equal expenditures plus encumbrances (total expenses). When a college or other division’s spending exceeds or is less than the final amended budget, either an adjustment must be made to balance the total Institute budget or a documented carry forward plan must be in place.
Departmental Sales Funds
Please refer to the DSS policy for DSS carry forward requirements and request forms; http://www.policylibrary.gatech.edu/business-finance/departmental-sales-and-services-dss
Audit guidelines state that Institutions shall not overspend their Board of Regents approved budget authority, nor will expenses exceed revenues. When budgets are overspent or expenses exceed revenues, an operating deficit is created. Before the fiscal year can be closed, the operating deficits must be corrected. To help facilitate more effective management of the Institute’s budget as a whole, divisions will be responsible for any year end deficits that are not previously approved by the administration.
A division may request the return of surplus funds at year-end for use in the next fiscal year, often referred to as a “carry forward of funds.” To meet the needs of the division, the Office of Institute Budget Planning and Administration (“Budget Office”) must manage the carry forward in the year of close and in the following year as well. Because of the restrictive state rules governing carrying forward funds and year-end closing, surplus/carry forward arrangements must be documented and reviewed to ensure proper accounting and budgeting methods have been followed. This policy establishes carry forward guidelines to ensure that all requirements are met.
Rules and Guidelines
If, during the fiscal year, a division becomes aware of a deficit situation, the Budget Office should be notified by the division head or chief division budget director as soon as possible. The Assistant Vice President, Institute Budget Planning and Administration will inform the administration of the situation. In some cases, operating deficits may be allowed by the administration due to special circumstances. After the fiscal year closes, the Budget Office will conduct an analysis of budget to actual total expenses. If any division has an unapproved net operating deficit, the division’s current fiscal year budget will be reduced on a one-time basis by the year-end deficit amount in the first budget amendment or an approved re-payment plan will be established.
Division Carry Forwards
If a surplus or excess budget is anticipated for year end, and the college or other division would like those funds returned in the next fiscal year, an online request form must be completed (http://forms.budgets.gatech.edu/view.php?id=14652) on or before April 15th (or the next business day if the 15th falls on a weekend). In the request, the division should explain:
These will be reviewed by the Assistant Vice President, Institute Budget Planning and Administration, and where appropriate, by executive staff with a final decision to be communicated to the division by May 15th. Requests submitted by individual departments, programs, centers, or schools will not be accepted except for tuition differential or studies abroad 60/40 split of summer semester revenues.
If, prior to June 1st, the division’s estimate of the year-end surplus changes, the Carry Forward Request Editing form (http://www.budgets.gatech.edu/CarryForward) must be used to update the request and notify the Budget Office. No revisions to carry forward requests will be accepted after May 31st..
The division should keep in mind that expenses funded from carry forward funds are subject to audit. Documentation should be kept to verify that purchases were in accordance with the purpose originally stated.
Approval is subject to the Institute’s generation of an overall surplus of at least the approved amount. These are one-time funds that will not be built into the unit’s permanent base budget. If the unit’s net year-end balance for General Operations is less than the amount requested, only the year-end balance may be budgeted in the upcoming fiscal year. If the net year-end balance exceeds the amount requested, the maximum amount approved per the request may be budgeted in the upcoming fiscal year. The Budget Office will verify final carry-forward amounts with the units in the first budget amendment of the new fiscal year.
|April 2015||Budget Office||Clarification of language/added link to online form|