Research

Scope and Content Note

The series consists of "capital certificates" and budget "transfer certificates" which document the transfer, allocation, and accounting of expenditures by staff of the Division of the Budget.

The capital certificates (1976-1986) are copies of letters advising the director of the Division of the Budget, Bureau of Accounts, of budget transfer certificates issued by the state comptroller. The certificates document allocations and transfers of funds (designated appropriations) to supplement agency project funds, thus qualifying for reimbursement from specified bond funds. The state comptroller certifies such disbursements. The bulk of the notices certify disbursements from capital construction or local assistance funds, to be reimbursed from various bond funds for capital projects involving transportation, energy conservation, or recreation development. The letters generally cite details of disbursements and unreimbursed balances by monthly date.

The transfer certificates (1966-1985) are copies of certificates of transfer and allocation from the director of the Division of the Budget accounting for amounts transferred and allocated from capital construction fund appropriations projects designated to supplement other specific appropriations. According to the State Finance Law, amounts thus transferred are deemed to be immediately available for the identical purposes of the appropriation supplemented. The certificates give: transfer number; date (or date certificate was amended); name of department or agency; descriptions of appropriations from and to which funds are transferred; amounts available for transfer and allocation; the amount to be transferred; and the balance of the adjusted appropriation.