DPB has issued targets for the spreading of required technical adjustments to base budgets. These adjustments primarily include the distribution of funds from Central Appropriations for items such as the continuation of salary increases and adjustments for fringe benefit changes approved for FY 2026 but not included in the legislative appropriation of agencies in Chapter 725. These adjustments also include items such as the removal of one-time funding and the reflection of appropriation vetoes. Agencies are required to spread these target amounts to the applicable program, service area, fund, and subobject codes. See the attached instructions for more information on this submission.
In addition, the attached instructions include guidance for the optional submission of zero-sum technical adjustment decision packages. This year, DPB has loaded and completed agency base budgets in the Performance Budgeting system based upon the detailed appropriation records associated with the FY 2026 legislative appropriation included in Chapter 725, 2025 Acts of Assembly. Agencies do not need to access the Base Budget module or make any Base Budget submissions. Instead, agencies may submit technical changes to base budgets via a zero-sum technical adjustment decision package. See the attached instructions for more information on this submission.
Base Adjustments and Zero-Sum Technical Adjustment decision packages should be submitted in Performance Budgeting system by Friday, September 19, 2025.
2026-2028 Base Adjustments and Zero-Sum Technical Adjustment Instructions
2026-2028 Base Adjustment Targets
2026-2028 Base Budget Details
Position Calculator
Report BD 117 - Common Report Options for 2026-2028 Operating Budget Submissions
Chapter 725 Budget Details
