RS 36 - Contents and format of executive budget; supporting document
A. The executive budget shall present a complete financial and programmatic plan for the ensuing year, and it shall be configured in a format so as to clearly present and highlight the functions and operations of state government and the financial requirements associated with those functions and operations. The executive budget shall be a performance-based budget and as such may include key objectives and key performance indicators. The commissioner of administration may designate key objectives and key performance indicators to be included in the executive budget. Additionally, the executive budget shall include at a minimum the following:
(1) A budget message signed by the governor giving a summary description of his proposed financial plan and major programmatic and budgetary policies for the ensuing fiscal year and including a statement of the impact that his proposed recommendation has on the existing operating budget.
(2) Summary statements of the financial condition of the state for the last fiscal year concluded, an estimate of the financial condition for the current fiscal year, and a projection of the financial condition for the ensuing fiscal year. All such financial statements shall be based upon the official forecasts for the respective periods and shall include reports of all revenue receipts or estimates of receipts.
(3) Comparative statements for each department and budget unit by the means of financing of the existing operating budget for a date certain to be established by the budget office for the current fiscal year and recommended expenditures for the ensuing fiscal year. All such comparative statements shall include the following:
(a) Personnel tables for each department, including authorized other charges positions, in such detail as the governor deems appropriate, for the last fiscal year concluded, the existing operating budget, and for the ensuing fiscal year.
(b) Reports of all discretionary and nondiscretionary expenditures, or estimates of discretionary or nondiscretionary expenditures, itemized by means of finance, department and functional area. As used in this Part, "nondiscretionary expenditures" includes, but is not limited to, expenditures which must be funded because of the following constitutional and other mandates:
(i) Expenditures required by the Constitution of Louisiana:
(aa) The salaries of statewide elected officials.
(bb) Cost of elections and ballot printing.
(cc) Nonpublic school textbooks and the Minimum Foundation Program.
(dd) Parish transportation.
(ee) Interim Emergency Board.
(ff) State revenue sharing.
(gg) Debt service for net state tax-supported debt.
(hh) Severance tax dedications to parishes.
(ii) Parish royalty fund dedications to parishes.
(jj) Highway Fund #2 dedications to Mississippi River Bridge Authority and Causeway Commission.
(kk) State supplemental pay.
(ll) Contributions to the state retirement systems for the unfunded accrued liability existing as of June 30, 1988.
(ii) Expenditures due to a court order:
(aa) Representation for mental health patients.
(bb) Medical care for some state prisoners.
(iii) Expenditures to avoid a court order:
(aa) Litigation involving community-based waiver options.
(bb) Elderly and disabled adult waiver litigation.
(cc) Instruction for Special School Districts #1 and #2-Juvenile Justice Settlement.
(iv) Debt service:
(aa) The Debt Management Program.
(bb) Debt service of state-owned buildings paid by the Office Facilities Corporation.
(cc) Rent in state-owned buildings-paid by state agencies to the Office Facilities Corporation.
(dd) Corrections debt service-Louisiana Correctional Facilities Corporation.
(ee) Higher education debt service and maintenance.
(v) Expenditures due to federal mandates:
(aa) Mandatory Medicaid services.
(bb) Federal Safe Drinking Water Act for inspections.
(vi) Expenditures for certain statutory obligations:
(aa) Salaries of district attorneys and assistant district attorneys.
(bb) Local housing of state adult offenders.
(cc) Peace Officer Standards and Training reimbursement for local law enforcement agencies.
(dd) Parole board and pardon board.
(ee) Medical care for prisoners.
(ff) Salaries and related benefits for the registrars of voters and their employees.
(vii) Legislative expenses.
(viii) Judicial expenses.
(ix) Expenditures for unavoidable obligations:
(aa) Group benefits for retirees.
(bb) Maintenance of state buildings from state agencies to the division of administration.
(cc) Adult Probation and Parole-Field Services Program.
(dd) Family preservation and children services provided by the Department of Children and Family Services.
(ee) Louisiana Department of Health-Eastern Louisiana Mental Health System-Forensic Facility.
(ff) Corrections services-incarceration of adult inmates.
(gg) Legislative auditor fees.
(4) A description of the significant issues and major programmatic and financial changes from the existing operating budget by department for the ensuing fiscal year.
(5) Performance information as deemed appropriate by the commissioner of administration.
(6) Comparative statements for higher education and for health care by expenditures out of the state general fund and dedicated funds for the current fiscal year and recommended expenditures out of the state general fund and dedicated funds for the ensuing fiscal year.
(7) The executive budget for Fiscal Year 2018-2019 and each fiscal year thereafter shall include a listing of all incentive expenditure programs by department, including the forecasted amount of each incentive expenditure as adopted for the current fiscal year by the Revenue Estimating Conference. The incentive expenditure programs shall be stated as a separate description in the program activities of the respective department, agency, or authority of the state which administers an incentive expenditure program. Such incentive expenditures shall not be included as, nor counted towards, the operating expenses of the relevant department, agency, or authority.
B. The budget office shall prepare a document known as the supporting document which shall be in conformity with the executive budget and shall include, at a minimum, the following:
(1) For each program, budget unit, and department, itemized by source of funds, expenditure category, and activity, detailed comparative statements of:
(a) Actual expenditures for the last fiscal year concluded.
(b) The initial operating budget and existing operating budget for the current fiscal year.
(c) The continuation budget and recommended expenditures for the ensuing fiscal year.
(2) Reports of the actual amounts, or estimated amounts, of total authorized bonded debt of the state, the outstanding bonded indebtedness of the state, and the annual cost of the debt service, itemized by principal and interest, on such bonds.
(3) Reports of the actual payments or estimated payments on the unfunded accrued liability of the state referenced in Article X, Section 29(E) of the Constitution of Louisiana, itemized by budget unit and the means of financing which support such payments.
(4) A consolidated report of the estimated payments required to provide for the amortization of the unfunded accrued liability of each state and statewide retirement system as of June thirtieth each year in accordance with the provisions of Article X, Section 29 of the Constitution of Louisiana.
(5) Personnel tables for each program or budget unit, in such detail as the governor deems appropriate, but which at a minimum shall include the information required by R.S. 39:32(E) and (F), the number of recommended positions for the next fiscal year, the total amount recommended for salaries continuing for each budget unit, the number of recommended authorized other charges positions for the next fiscal year, and the total amount recommended in other charges for authorized other charges positions, by program.
(6) For each agency's programmatic structure, the performance indicators that are intended to accomplish each objective of a program for the initial operating budget and existing operating budget, the continuation budget, and recommended expenditures for the ensuing fiscal year and the performance standard associated with each. Such performance indicators, objectives, and standards shall be as the commissioner of administration may deem appropriate.
(7) For the ensuing fiscal year, a detailed report of the amounts recommended for professional services, other charges, and acquisitions and major repairs.
(8) For each program, a listing of expenditures for the last fiscal year concluded, the initial operating budget and existing operating budget, the continuation budget, and recommended expenditures for the ensuing fiscal year out of each statutorily dedicated fund.
Acts 1989, No. 836, §1, eff. July 1, 1989; Acts 1993, No. 533, §1, eff. July 1, 1993; Acts 1995, No. 771, §1; Acts 1997, No. 1403, §2, eff. July 1, 1997; Acts 1997, No. 1465, §2, eff. July 15, 1997; Acts 2001, No. 538, §1, eff. June 21, 2001; Acts 2005, No. 247, §1, eff. July 1, 2005; Acts 2013, No. 377, §1; Acts 2013, No. 424, §2; Acts 2014, No. 797, §1, eff. July 1, 2014; Acts 2017, No. 401, §1, eff. July 1, 2017; Acts 2020, No. 213, §1, eff. July 1, 2020.