Louisiana Revised Statutes 39:36 – 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 t
Terms Used In Louisiana Revised Statutes 39:36
- Activity: means a distinct subset of functions or services within a program. See Louisiana Revised Statutes 39:2
- Agency: means any state office, department, board, commission, institution, division, officer or other person, or functional group, heretofore existing or hereafter created, that is authorized to exercise, or that does exercise, any functions of the government of the state in the executive branch, but not any governing body or officer of any local government or subdivision of the state, or any parochial officer who exercises functions coterminous with the municipality in which he performs those functions. See Louisiana Revised Statutes 39:2
- Amortization: Paying off a loan by regular installments.
- Authorized other charges positions: means the number of positions in an appropriation bill to be funded by the other charges continuing category of the accounting system for the state. See Louisiana Revised Statutes 39:2
- Budget office: means the section of the division of administration which monitors budgeting functions. See Louisiana Revised Statutes 39:2
- Budget unit: means any spending agency of the state which is declared to be a budget unit by the division of administration and which is identified for accounting purposes by a five-digit number code. See Louisiana Revised Statutes 39:2
- Continuation budget: means that funding level for each budget unit which reflects the financial resources necessary to carry on all existing programs and functions of the budget unit at their current level of service in the ensuing fiscal year including any adjustments necessary to account for the increased cost of services or materials due to inflation and estimated increases in workload requirements resulting from demographic or other changes. See Louisiana Revised Statutes 39:2
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Executive budget: means the document submitted to the legislature at each regular session, pursuant to the provisions of this Chapter and La. See Louisiana Revised Statutes 39:2
- Existing operating budget: means the initial operating budget as adjusted for actions taken by the Joint Legislative Committee on the Budget, the Interim Emergency Board, the legislature, or the governor in accordance with the provisions of this Chapter or any other provision of law. See Louisiana Revised Statutes 39:2
- Expenses: means amounts represented by cash paid out or by obligations to pay cash or partly by each for maintaining and operating government services. See Louisiana Revised Statutes 39:2
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Functions: means duties, jurisdiction, powers, rights, and obligations, conferred or imposed upon, or vested in, any agency by law, or exercised, performed, or discharged by any agency without contravention of any provision of law. See Louisiana Revised Statutes 39:2
- Fund: means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with regulations, restrictions, and limitations. See Louisiana Revised Statutes 39:2
- Initial operating budget: means the amount of the appropriation on July first of a particular fiscal year for that fiscal year. See Louisiana Revised Statutes 39:2
- Liability: means a debt arising out of a transaction where goods or services have been received or rendered which must be liquidated, renewed, or refunded at some future date. See Louisiana Revised Statutes 39:2
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- 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. See Louisiana Revised Statutes 39:36
- Objective: is a specific and measurable target for achievement which describes the exact results sought, which is expressed in an outcome-oriented statement that may reflect effectiveness, efficiency, or quality of work, and which may be either numeric or non-numeric. See Louisiana Revised Statutes 39:2
- Performance standard: means the expected level of performance associated with a particular performance indicator for a particular period. See Louisiana Revised Statutes 39:2
- Performance-based budget: means a budget which relates funding to expected results. See Louisiana Revised Statutes 39:2
- Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
- Program: means a grouping of activities directed toward the accomplishment of a clearly defined objective or set of objectives. See Louisiana Revised Statutes 39:2
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
- Supporting document: means the document prepared by the budget office and composed of supporting information, data, and documentation used to develop the executive budget. See Louisiana Revised Statutes 39:2
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 La. Const. Art. X, § 29(E) , 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 La. Const. Art. X, § 29 .
(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 La. Rev. Stat. 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.