Request to Revise Approved Budget / Authorized Employees
The Wyoming Legislature, in W.S. 9-2-1005(b) and (g), has recognized the need for the Governor to have the authority to modify budgets in the absence of the Legislature. The ability to amend appropriated budgets in Wyoming state government is referred to as the B-11 process. "B-11" refers to a form utilized by the Administration and Information Budget Division that is utilized to record gubernatorially-approved budget adjustments. The Legislature's restricted delegation of appropriation authority to the Governor is enumerated in the following statute.
Authority for the B-11 process resides in subsections (b) and (g) of W.S. 9-2-1005, which reads as follows:
- (b) The governor may:
- (i) Authorize revisions, changes or redistributions to approved budgets;
- (ii) Increase or revise amounts authorized for expenditure by legislative appropriation acts from non-general fund sources after notifying the legislature that in his opinion an emergency financial situation exists, general fund appropriations can be conserved, or agency program requirements have significantly changed;
- (iii) Authorize the receipt and expenditure of federal revenues exceeding the amount authorized by a legislative appropriation act as provided by W. S. 9-4-206 (b);
- (g) No federal funds in excess of amounts approved by any legislative appropriations act may be accepted or expended until approved by the governor in writing with a copy to the joint appropriations interim committee. If the governor disapproves the acceptance or expenditure of federal funds under this subsection and the federal funds are accepted or expended, the state auditor shall not draw any warrant nor shall the state treasurer pay any warrant which would result in the disbursement of funds, directly or indirectly through contracts for services, to the public or private entity involved.
Procedural Steps for B-11 Processing
Additional funds (unappropriated by the Legislature or Governor) from Federal Government or other sources, may require a New/Adjusted Funds Request Form (NAFR). Approval of a NAFR must occur prior to receiving funds or submitting a B-11 for gubernatorial review.
A completed B-11 form and information packet should be directed to your assigned budget analyst to modify the appropriation. The form should contain specifics on the spending authority requested, position changes, grant periods, NAFR control number reference (if applicable) and a description of the impacts on appropriated budgets versus modified budgets. A copy of grant award letters, if relevant, must be attached. Also attached should be any relevant statutes or legislation, WOLFS documents with relevant budget authority and any current expenditures/revenue, additional page(s) defining the purpose of the funds, how they will be applied and a description of any personnel impact. The B-11 form requires the signature of both the chief fiscal officer and the agency director. Additionally, submitted information must contain a detailed Wyoming On Line Financial System (WOLFS) coding breakdown of anticipated expenditures that directly relate to the appropriation adjustment requested.
This information is necessary for preparation of the Governor's Report on "Flex Authority" for the Legislature and for preparation of the Authorization Column in your next budget.
Following Budget Division review of a request, a B-11 recommendation form is prepared by the Division and forwarded to the Governor's Office for approval or disapproval.
If the approved budget modification (B-11 form) contains a request for a change in the authorized position count, the form is forwarded to the Personnel Division of the Department of Information and Administration for processing.
The approved B-11 form becomes the source document for WOLFS system budget adjustments. WOLFS adjustments (i.e. BGE90's) must be completed by the agency as soon as possible following the approval of the Governor's Office and subsequent to the Auditor's Office modification of the WOLFS appropriation authorization.
Additional Steps on WOLFS System
B-11 Instructions for when funding for the B-11 comes from another fund.
In order to receive (collect) the revenue that is to fund the additional spending authority granted by a B-11 that is coming from another fund, an IET transaction with an event type of IP5 must be completed. The fund transferring the cash should do the IET-IP5. This will require that the transferring agency have budget capacity for the object class 800 and a valid object code of TXXX. The receiving agency will have to establish a revenue budget with a valid TR revenue code. These codes are generally in the 64XX or 66XX. The last two digits generally represent the transferring agency. The SAO will process the additional spending authority per the B-11 for the receiving agency.
B-11 Instructions for when funding for the B-11 comes from another program either intra-agency or inter-agency.
The transferring program will be required to do BGE90E documents with a decrease, which will free up spending authority to be transferred to the receiving agency/program. The BGE90E decrease documents need to be processed before the SAO can transfer the additional spending authority to the receiving agency. If the BGE90E documents are not processed, the BGE90A document the SAO must complete will not process and the receiving agency cannot receive its additional spending authority nor can it proceed to do BGE90E documents to budget the additional spending authority.
Executive Flex Authority - Section 309
The biennial appropriations bill historically includes language outlining the limits of gubernatorial authority with respect to B-11's, known as "flex" authority. In the 2012 appropriations bill, this language reads as follows:
- (a) Notwithstanding W.S. 9-2-1005(a) and (c), the governor is authorized to transfer:
- (i) Between programs within any executive branch agency, excluding the University of Wyoming, ten percent (10%) of the total appropriation for the agency;
- (ii) Between executive branch agencies, excluding the University of Wyoming, five percent (5%) of the total appropriation for the agency from which the funds are transferred;
- (b) All transfers authorized under this section shall be approved by the governor and reported to the joint appropriations committee through the B-11 process as authorized by W.S. 9-2-1005(b)(ii).
- (c) The authority granted under this section is effective for the period beginning July 1, 2012 and ending June 30, 2014.
- (d) Any provision of this act or any other legislation enacted which specifies that an appropriation shall not be transferred or expended for any other purpose, or containing language of like effect, shall prevail over this section and no such funds so appropriated shall be subject to subsection (a) of this section.