Budget Deviations

When is a budget deviation necessary?

Under G.S. 143C-6-4, agencies may submit a request to deviate for a specific budget code if over expenditure would cause a department's total requirements for that budget code to exceed the department's certified budget for a fiscal year for the budget code by more than three percent (3%).

Steps

  • Calculate the 3% deviation threshold for your agency’s budget codes
    • Reach out to your budget execution analyst at OSBM if you need assistance
  • Fill out the request to deviate form and submit it to your budget execution analyst
  • Allow 90 days for the consultation period after the request is submitted to the Joint Legislative Committee on Government Operations (G.S. 120-76.1)
    • See exceptions to the consultation requirement
    • See examples of past reports to the Joint Legislative Committee on Government Operations

Before you begin the form, be sure to have the following information ready:  

Download form

Form Instructions

Tab/Accordion Items

Enter the department/agency name.

Enter the current fiscal year.

Enter the current date.

Enter the budget revision number for the over expenditure request from IBIS.    

Enter all agency budget codes for which you are requesting a deviation for over expenditures

Enter the current certified requirements for the budget code as reflected on the RK325 report

This is calculated as 3% of the Certified Requirements. These figures will be calculated automatically for each budget code.

Enter the amount of the over expenditure request. This figure should represent the amount requested on the budget revision.   

This is the total amount of the current request over the 3% Threshold. This figure will be calculated automatically. If the figure is not greater than zero, no consultation is required.

Submit the completed form to your Budget Execution Analyst in the Office of State Budget and Management for consultation with the Joint Legislative Commission on Governmental Operations.

Exceptions to Deviation Consult Requirement

  • Expenditures for a purpose or program may exceed the certified budget when required to support court orders, unanticipated disasters, or to call out the National Guard. No prior consultation with the Joint Legislative Commission on Governmental Operations is required. However, a quarterly report shall be submitted to the Joint Legislative Commission on Governmental Operations on such over expenditures
  • Funding from new grants not otherwise appropriated in a Current Operations Appropriations Act (governed by G.S. 143C-5-4.1)
  • Does not apply to universities which have separate deviation requirements
  • Does not apply to Appropriations made through the General Assembly (Type 11 revisions)
  • Does not apply when budgeting grants from other state agencies if included in their certified appropriations. (example: DPS GCC grant awarded to AOC)

Please contact your agency's Budget Execution Analyst with questions.