Montana Code 17-7-123. Form of executive budget
17-7-123. Form of executive budget. (1) The budget submitted must set forth a balanced financial plan for funds subject to appropriation, as provided in 17-8-101, for each accounting entity and for the state government for each fiscal year of the ensuing biennium. The budget must consist of:
Terms Used In Montana Code 17-7-123
- Agency: means all offices, departments, boards, commissions, institutions, universities, colleges, and any other person or any other administrative unit of state government that spends or encumbers public money by virtue of an appropriation from the legislature under 17-8-101. See Montana Code 17-7-102
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Base budget: means the resources for the operation of state government that are of an ongoing and nonextraordinary nature in the current biennium. See Montana Code 17-7-102
- 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.
- Necessary: means essential to the public welfare and of a nature that cannot wait until the next legislative session for legislative consideration. See Montana Code 17-7-102
- New proposals: means requests to provide new nonmandated services, to change program services, to eliminate existing services, or to change sources of funding. See Montana Code 17-7-102
- Program: means a principal organizational or budgetary unit within an agency. See Montana Code 17-7-102
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(a)a consolidated budget summary setting forth the aggregate figures of the budget in a manner that shows a balance between the total proposed disbursements and the total anticipated receipts, together with the other means of financing the budget for each fiscal year of the ensuing biennium, contrasted with the corresponding figures for the last-completed fiscal year and the fiscal year in progress. The consolidated budget summary must be supported by explanatory schedules or statements.
(b)budget and full-time equivalent personnel position comparisons by agency, program, and appropriated funds for the current and subsequent biennium;
(c)the departmental mission and a statement of goals and objectives for the department;
(d)base budget disbursements for the completed fiscal year of the current biennium, estimated comparable disbursements for the current fiscal year, and the proposed present law base budget plus new proposals, if any, for each department and each program of the department;
(e)a statement containing recommendations of the governor for the ensuing biennium by program and disbursement category, including:
(i)explanations of appropriation and revenue measures included in the budget that involve policy changes;
(ii)matters not included as a part of the budget bill but included as a part of the executive budget, such as the state employee pay plan, programs funded through separate appropriations measures, and other matters considered necessary for comprehensive public and legislative consideration of the state budget; and
(iii)a summary of budget requests that include proposed expenditures on information technology resources. The summary must include funding, program references, and a decision package reference;
(f)a report on:
(i)enterprise funds not subject to the requirements of subsections (1)(a) through (1)(e), including retained earnings and contributed capital, projected operations and charges, and projected fund balances; and
(ii)fees and charges in the internal service fund type, including changes in the level of fees and charges, projected use of the fees and charges, and projected fund balances. Fees and charges in the internal service fund type must be approved by the legislature in the general appropriations act. Fees and charges in a biennium may not exceed the level approved by the legislature in the general appropriations act effective for that biennium.
(g)energy cost saving information as required by 90-4-616 and energy conservation program information as required by 90-4-606; and
(h)any other financial or budgetary material agreed to by the budget director and the legislative fiscal analyst.
(2)The statement of departmental goals and objectives and the schedule as required in 17-7-111(3)(b) for each fund of the executive budget are not required to be printed but must be available in the office of budget and program planning and on the internet.