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Deficiency warrants, supplementals and emergency language: committee briefed on statutory tools for unplanned spending
Summary
Kellen McGurkin told the committee on Jan. 7 that deficiency warrants permit certain agencies to spend against the general fund for specified purposes without prior appropriation, and he summarized the governor’s supplemental recommendations and the constitutional emergency clause that makes fiscal adjustments effective immediately.
Kellen McGurkin, a budget and policy analyst with the Legislative Services Office, told the Joint Finance and Appropriation Committee on Jan. 7 that deficiency warrants and supplementals are distinct statutory mechanisms the Legislature uses to handle unanticipated or exceptional expenditures.
McGurkin said deficiency warrants allow specified agencies to draw against the general fund for narrowly defined purposes — for example, dam safety, fire suppression and pest control — without a prior legislative appropriation. Those warrant expenditures are typically authorized by the Board of Examiners or the Board of Land Commissioners, and agencies later come before JFAC to appropriate general‑fund dollars that zero out the…
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