Administrative Adjustment Period for Type 2 Appropriations
All open type 2 appropriations that have a referenced end date per law will be converted to have an administrative adjustment period in AFIS, similar to how type 1 appropriations operate. All open type 2 appropriations that do not have a referenced end date per law will continue to operate the same as they are now without an administrative adjustment period. The addition of the administrative adjustment period for type 2 appropriations provides additional time to pay and/or make corrections and does not provide additional time to obligate or receive goods or services.
The GAO has analyzed all open type 2 appropriations that have remaining balances and will begin adding an administrative adjustment period to them, if appropriate. Type 2 appropriations will now be broken out into various types based on the below chart (type 2, 2A, 2B, 2C and 2CA), depending on the wording in the law that established the appropriation. These various types are being created for the GAO tracking and reporting purposes as well as to allow an administrative adjustment period for the agency.
The GAO will update all necessary tables in AFIS for the existing open type 2 appropriations, including the BFY19 type 2 appropriations that have already been loaded into AFIS. For instructions on loading any remaining BFY19 type 2 appropriations, please refer to the FY19 Appropriation and Allotment Instructions that were revised in June 2018. These instructions are also available on the GAO website, under AFIS Information. The GAO anticipates having all applicable open type 2 appropriations converted to having an administrative adjustment period by June 30, 2018.
|
T2 Appropriation Types |
||||
|
Type |
Description |
Admin Year? |
BGA90 End Date |
Notes |
|
2 |
Non-capital outlay appropriations with no end date established by law (exempt from lapsing) |
No- N/A |
06/30/2100 |
|
|
|
Example of language: the appropriation made in this section is exempt from the provisions of section 35-190, Arizona Revised Statutes, relating to the lapsing of appropriations. |
|||
|
2A |
Non-capital outlay appropriations with end date established by law (e.g. exempt from lapsing until 6/30/2018) |
Yes |
End date from law + 1 year for administrative adjustment year |
Similar to T1 appropriations |
|
|
Example of language: the appropriation made in this section is exempt from the provisions of section 35-190, Arizona Revised Statutes, relating to the lapsing of appropriations until June 30, 2018. |
|||
|
2B |
Non-capital outlay appropriations with an end date established for the unexpended/unencumbered amounts while the remaining portion is exempt from lapsing |
Not in AFIS, see notes. |
End date from law for the lapsing piece |
The GAO will lapse unexpended/unencumbered portion on the date as per the law and extend the remaining portion to 06/30/2100 |
|
|
Example of language: the appropriation made in this section is exempt from the provisions of section 35-190, Arizona Revised Statutes, relating to the lapsing of appropriations, except that all monies remaining unexpended and unencumbered on December 31, 2018 revert to the fund of origin. |
|||
|
2C |
Capital Outlay appropriations that are exempt from lapsing unless stand for one fiscal year with no expenditures or encumbrances (no activity) |
No N/A |
06/30/2100 |
The GAO will lapse these appropriations if they stand for a full fiscal year with no expenditures or encumbrances |
|
|
Example of language: the appropriations made in this section do not lapse until the purpose for which the respective appropriation was made has been accomplished or abandoned, or the appropriation stands for a full fiscal year without an expenditure or an encumbrance. |
|||
|
2CA |
Capital Outlay appropriations with end date established by law (e.g. exempt from lapsing until 6/30/2018) |
Yes |
End date from law + 1 year for administrative adjustment year |
Similar to T1 appropriations |
|
|
Example of language: the appropriations made in this section that are unexpended on June 30, 2018 revert to the fund from which the monies were appropriated. |
|||
infoAdvantage impact: any agency reports developed using appropriation type, will need to expand the list of values or include the additional types if applicable.
If you have any questions or need additional information, please contact [email protected].