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Deficiency warrants, supplementals and the emergency clause: JFAC refresher ahead of budget season
Summary
Kellen McGurkin of LSO explained that deficiency warrants let some agencies temporarily spend against the general fund for statutorily authorized purposes and that supplemental requests and emergency clauses determine whether adjustments take effect in the current fiscal year.
Kellen McGurkin, budget and policy analyst with the Legislative Services Office, briefed the Joint Finance and Appropriations Committee on Jan. 7 about deficiency warrants, supplementals and rescissions — current‑year tools members will encounter during the session.
McGurkin described deficiency warrants as a statutory exception that allows select agencies to spend against the general fund for specified purposes without a prior appropriation; the committee must later appropriate funds to zero out those expenditures. He compared the mechanism to a credit card: agencies use authority set in statute and later present the committee with an appropriation to cover the spending.
“Most authorized expenses are things like dam safety, fire suppression, or pest control,” McGurkin…
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