(a) A budget reprogramming is a transfer of funds which changes the approved character and scope of operation, subject to dollar limitations contained in the budget act, between numbered accounts or major program categories (as opposed to object classes) as displayed in the budget justification submitted to the Fono. A reprogramming of funds between account 041004, director’s office and account 044008, grants management division within the department of administrative services is an example of transfers between numbered accounts. A reprogramming of funds from capital improvement projects to operating or special programs constitutes the transfer of funds between major program categories.

(b) The basic rationale for allowing reprogramming action is to provide public managers the flexibility to deal with contingencies that were not anticipated during the regular budget development process. This flexibility must be dealt with prudently and in consideration of the policymakers’ and the people’s wishes.

History: Rule 3-83, eff 4 Apr 83, § F.7 (part).