THIS HANDBOOK IS INTENDED TO ESTABLISH MINIMUM CONTROLS NECESSARY TO INSURE THAT THE AGENCY'S APPROPRIATION DOES NOT BECOME OVEROBLIGATED, TO DOCUMENT PLAN HOLDER'S RESPONSIBILITIES FOR RECORDING AND REPORTING EXPENSES, AND TO PRESCRIBE A UNIFORM OBLIGATION CONTROL SYSTEM. THE HANDBOOK APPLIES TO ALL HOLDERS OF OPERATING PLANS. UNDER THESE GUIDELINES, THE OFFICE OF THE COMPTROLLER IS RESPONSIBLE FOR INITIAL ALLOCATION OF FUNDS FOR OPERATING PLANS, MAINTAINING OFFICIAL RECORDS OF OBLIGATIONS, AND PREPARING AND DISTRIBUTING MONTHLY REPORTS. OPERATING PLAN HOLDERS ARE RESPONSIBLE FOR RESTRICTING EXPENDITURES TO THE AMOUNT OF FUNDS MADE AVAILABLE QUARTERLY THROUGH THE OPERATING PLAN, MAINTAINING RECORDS OF EXPENDITURES, SUBMITTING OBLIGATION DOCUMENTS TO THE OFFICE OF THE COMPTROLLER AS SOON AS AN OBLIGATION IS INCURRED, AND RECONCILING THE OBLIGATION CONTROL RECORDS TO THE MONTHLY REPORTS.