Overall, the Department ensured that the budget transfers tested for fiscal year 2015 and fiscal year 2016 (as of February 29, 2016), were appropriate, complied with transfer provisions, did not exceed appropriation balances, and were recorded accurately. However, the Department made one capital budget transfer in fiscal year 2015 that exceeded the transfer limits in the General Appropriations Act (83rd Legislature). Specifically, the General Appropriations Act required agencies to obtain approval from the Legislative Budget Board and the Office of the Governor if they transferred appropriations from a non-capital budget item to a capital budget item and the transfer exceeded 25 percent of the capital budget item. The Department did not obtain those approvals when it made a $23,540 transfer from a non-capital budget item to a capital budget item that represented 28 percent of its $82,812 appropriated capital budget.
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