Allotments and expenditures. (1) The director of finance shall exercise accounting control over all state departments, institutions, and agencies other than the Legislature and legislative committees. (2) (a) The director shall require the head of each department to submit, by May 15 of each year, a budget execution plan for the next fiscal year. (b) The director may require any department to submit a budget execution plan for any other period. (3) The budget execution plan shall include appropriations and all other funds from any source made available to the department for its operation and maintenance for the period and program authorized by legislation that appropriates funds. (4) (a) In order to revise a budget execution plan, the department, agency, or institution seeking to revise the budget execution plan shall: (i) develop a new budget execution plan that consists of the currently approved budget execution plan and the revision sought to be made; (ii) prepare a written justification for the new budget execution plan that sets forth the purpose and necessity of the revision; and (iii) submit the new budget execution plan and the written justification for the new budget execution plan to the Division of Finance. (b) The Division of Finance shall process the new budget execution plan with written justification and make this information available to the Governor's Office of Planning and Budget and the legislative fiscal analyst. (5) Upon request from the Governor's Office of Planning and Budget, the Division of Finance shall revise budget execution plans. (6) Notwithstanding the requirements of Title 63J, Chapter 2, Revenue Procedures and Control Act, the aggregate of the budget execution plan revisions may not exceed the total appropriations or other funds from any source that are available to the agency line item for the fiscal year in question. (7) Upon transmittal of the new budget execution plan to the entities in Subsection (4), the Division of Finance shall permit all expenditures to be made from the appropriations or other funds from any source on the basis of those budget execution plans. (8) The Division of Finance shall, through statistical sampling methods or other means, audit all claims against the state for which an appropriation has been made.
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