§ 39:2 — Definitions

Louisiana § 39:2

• Jurisdiction: Louisiana
• Title 39: Procurement and Contract

Text

§2. Definitions
As used in this Chapter, except where the context clearly requires otherwise, the
words and expressions defined in this Section shall be held to have the meanings here given
to them.
(1) "Activity" means a distinct subset of functions or services within a program.
(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.
(3) "Appropriation" means an authorization by the legislature to a budget unit for a
program to expend from public funds a sum of money, for purposes designated, under the
procedure prescribed in this Chapter.
(4) "Appropriation act" means an act of the legislature that authorizes the
expenditure of state money.
(5)(a) "Authorized positions" means the number of positions approved by the
legislature in an appropriation bill to be funded by the salaries continuing category of the
accounting system for the state. The number may be adjusted during a fiscal year in
accordance with procedures provided by law.
(b) "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. The number may be adjusted during a fiscal year in accordance with
law.
(5.1) "Balance in any fund" means the deficit or surplus in any fund at the close of
the fiscal year.
(6) "Budget request" means the document with its accompanying explanations, in
which a budget unit states its financial requirements and requests appropriations.
(7) "Budget office" means the section of the division of administration which
monitors budgeting functions.
(8) "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.
(9) "Capital outlays" means expenditures for acquiring lands, buildings, equipment,
or other permanent properties, or for their preservation or development or permanent
improvement.
(10) "Consensus estimating conference" means the Economic Estimating
Conference, the Demographic Estimating Conference, the Education Estimating Conference,
the Criminal Justice Estimating Conference, the Health and Social Services Estimating
Conference, and the Transportation Estimating Conference.
(11) "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.
(11.1) "Deficit" means the excess for any fiscal year of actual expenditures paid by
warrant or transfer over the actual monies received and any monies or balances carried
forward for any fund at the close of the fiscal year as such are reported by the office of
statewide reporting within the division of administration. "Projected deficit" means the
excess of appropriations and non-appropriated requirements over the official forecast for any
fund during any fiscal year.
(12) "Efficiency" means cost-effectiveness or productivity relative to achievement
of an objective.
(13) "Encumbrance" means a commitment related to unperformed executory
contracts for goods or services.
(13.1) "Evidence-based program" means a program or practice that has had multiple
site random controlled trials across heterogeneous populations demonstrating that the
program or practice is effective for the population.
(14) "Executive budget" means the document submitted to the legislature at each
regular session, pursuant to the provisions of this Chapter and Article VII, Section 11(A) of
the Constitution of Louisiana, presenting the governor's recommended complete financial
plan for each year.
(15) "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.
(15.1) "Incentive expenditures" or "incentive expenditure programs" mean the
reductions of and payments from current tax collections because of payments to businesses
and individuals for the refund, rebate, or transferable credits granted through either an
incentive contract between the state or an agency of the state and a specific recipient, or
certification or approval of a specific recipient by the state or an agency of the state,
including the following incentive benefit statutes:
(a)-(c) Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.
(d) Louisiana Community Economic Development Act (R.S. 47:6031).
(e) Ports of Louisiana Tax Credits (R.S. 47:6036).
(f) Motion Picture Investor Tax Credit (R.S. 47:6007).
(g) Research and Development Tax Credit (R.S. 47:6015).
(h) Digital Interactive Media and Software Act (R.S. 47:6022).
(i) Louisiana Motion Picture Incentive Act (Chapter 12 of Subtitle II of Title 47 of
the Louisiana Revised Statutes of 1950, comprised of R.S. 47:1121 et seq.).
(j) Louisiana Capital Companies Tax Credit Program (Chapter 26 of Title 51 of the
Louisiana Revised Statutes of 1950, comprised of R.S. 51:1921 et seq.).
(k) Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.
(l) University Research and Development Parks (R.S. 17:3389).
(m) Industrial Tax Equalization Program (Chapter 1 of Subtitle V of Title 47 of the
Louisiana Revised Statutes of 1950, comprised of R.S. 47:3201 through 3205).
(n) Exemptions for Manufacturing Establishments (Chapter 3 of Subtitle V of Title
47 of the Louisiana Revised Statutes of 1950, comprised of R.S. 47:4301 through 4306).
(o) Louisiana Enterprise Zone Act (Chapter 21 of Title 51 of the Louisiana Revised
Statutes of 1950, comprised of R.S. 51:1781 et seq.).
(p) Sound Recording Investor Tax Credit (R.S. 47:6023).
(q) Urban Revitalization Tax Incentive Program (Chapter 22 of Title 51 of the
Louisiana Revised Statutes of 1950, comprised of R.S. 51:1801).
(r) Technology Commercialization Credit and Jobs Program (Part VI of Chapter 39
of Title 51 of the Louisiana Revised Statutes of 1950, comprised of R.S. 51:2351 et seq.).
(s) Angel Investor Tax Credit Program (R.S. 47:6020).
(t) Musical and Theatrical Productions Income Tax Credit (R.S. 47:6034).
(u) Retention and Modernization Act (Chapter 39-C of Title 51 of the Louisiana
Revised Statutes of 1950, comprised of R.S. 51:2399.1 through 2399.6).
(v) Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.
(w) Louisiana Quality Jobs Program Act (Chapter 42 of Title 51 of the Louisiana
Revised Statutes of 1950, comprised of R.S. 51:2451 et seq.).
(x),(y) Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.
(z) Procurement Processing Company Rebate Program (R.S. 47:6351).
(aa) Tax Credit for Rehabilitation of Historic Structures (R.S. 47:6019).
(bb) Rebates for Donations to School Tuition Organizations (R.S. 47:6301).
(15.2) "Current tax collections" means the current collections of the taxes imposed
by Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
(16) "Expenses" means amounts represented by cash paid out or by obligations to
pay cash or partly by each for maintaining and operating government services.
(17) "Extraordinary expenses" means expenses of unusual character such as in the
normal course of events would not be expected to occur in each year, or the excess over the
normal requirements due to unusual conditions in any budget year.
(18) "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.
(19) "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.
(20) "Goal" means a general purpose toward which the efforts of an agency are
directed.
(21) "Initial operating budget" means the amount of the appropriation on July first
of a particular fiscal year for that fiscal year.
(22) "Input" means any resource used to implement a policy, program, or specific
service.
(23) "Key objective" means an objective that is designated as such by the
commissioner of administration and is included in the executive budget or the executive
budget supporting document.
(24) "Key performance indicator" means a performance indicator that is designated
as such by the commissioner of administration and is included in the executive budget or the
executive budget supporting document.
(25) "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.
(26) "Money available for appropriation" means the amount of money to be received
for a fiscal year by the state general fund and dedicated funds, exclusive of federal funds and
those amounts appropriated or allocated by the Constitution of Louisiana.
(26.1) "Nondiscretionary adjusted standstill budget" shall mean and shall contain the
following:
(a) The budget unit's current-year existing operating budget as of December first.
(b) Nondiscretionary expenditures including the costs to provide such expenditures
in the ensuing fiscal year.
(c) The mandatory statewide adjustments provided for in R.S. 39:29 for the ensuing
fiscal year.
(d) Discretionary expenditures at the existing operating budget level as of December
first for the current fiscal year without growth.
(e) Adjustments for the elimination of nonrecurring expenditures. In the event mid-year reductions occur after December first, an addendum to the nondiscretionary adjusted
standstill budget shall be submitted with the governor's executive budget. The
nondiscretionary adjusted standstill budget shall incorporate growth for nondiscretionary
expenditures required by law or administrative rule in the current fiscal year.
(27) "Nonrecurring revenue" means revenue received by the state from a source
identified by the Revenue Estimating Conference as being of a nonrecurring nature.
"Nonrecurring revenue" does not include revenues received by the state from any source
which has been available for the preceding two fiscal years or which will be available for the
succeeding two fiscal years.
(28) "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.
(29) "Obligation" means an amount which a government may be required legally to
meet out of its resources. This includes not only actual liabilities, but unliquidated
encumbrances.
(30) "Official forecast" means the most recently adopted estimate of money available
for appropriation by the Revenue Estimating Conference as provided in R.S. 39:24.
(31) "Official information" means data, forecasts, estimates, analyses, studies, and
other information which the principals of a consensus estimating conference may adopt
pursuant to a vote of the majority of the principals of that conference.
(32) "Operational plan" means the annual work plan of an agency and its component
programs, which indicates the implementation of the agency's strategic plan for a specific
fiscal year, and which describes agency and program missions, goals, objectives, activities,
and performance indicators.
(33) "Ordinary recurring expenses" means all expenses of a continuing or recurring
character, that in the normal course of administration, may be expected to be necessary in
approximately the same amounts each year.
(33.1) "Other programs and activities" means all programs and activities that do not
fit the definition of evidence-based, research-based, or promising practices programs.
(34) "Outcome" means evidence or demonstration of the actual impact or public
benefit of a program.
(35) "Output" means the quantity of actual service or product delivered by an agency
or program.
(36) "Performance-based budget" means a budget which relates funding to expected
results.
(36.1) "Performance indicator" means a statement identifying an activity, input,
output, outcome, achievement, ratio, efficiency, or quality to be measured relative to a
particular goal or objective in order to assess an agency's performance. Performance
indicator shall also mean measurement of any other aspect of performance as determined by
rule issued by the commissioner of administration under the provisions of the Administrative
Procedure Act.
(36.2) "Performance standard" means the expected level of performance associated
with a particular performance indicator for a particular period.
(37) "Program" means a grouping of activities directed toward the accomplishment
of a clearly defined objective or set of objectives.
(37.1) "Program catalogue" means a compendium of programs compiled by a
reputable source that publishes information for use by the government.
(38) "Program inventory" means the complete list of all proposed agency programs
and activities that meet any definition set out in this Section.
(39) "Promising practices" means a practice that presents, based upon preliminary
information, potential for becoming a research-based or evidence-based program or practice.
(40) "Quality" means degree or grade of excellence.
(40.1) "Research-based program" means a program or practice that has some
research demonstrating effectiveness, but that does not yet meet the standard of
evidence-based practices.
(41) "State planning and budgeting system" refers to the processes and functions
prescribed in Subtitle I of this Title.
(42) "Strategic plan" is the plan developed in the process of strategic planning.
(43) "Strategic planning" is a process of agency self-assessment and objective setting
which considers an organization's purpose, capacities and environment, and results in a
strategic plan which determines a path for development of the organization's resources in
order to achieve meaningful results.
(44) "Strategy" means the method used to accomplish the objectives of an agency.
(45) "Supporting document" means the document prepared by the budget office and
composed of supporting information, data, and documentation used to develop the executive
budget. The data elements comprising the supporting document shall be as provided by law.
(46) "Supporting objective" means an objective that is designated as such by the
commissioner of administration and is included in the executive budget supporting document
and not included in the executive budget.
(47) "Supporting performance indicator" means a performance indicator which is
designated as such by the commissioner of administration and is included in the executive
budget supporting document and not included in the executive budget.
(48) "Surplus" means the excess for any fiscal year of the actual monies received and
any monies or balances carried forward over the actual expenditures paid by warrant or
transfer for any fund at the close of the fiscal year as such are reported by the office of
statewide reporting within the division of administration.

Legislative History

Amended by Acts 1952, No. 58, §2; Acts 1956, No. 42, §1; Acts 1982, No. 719, §1; Acts 1982, No. 404, §1; Acts 1985, No. 51, §1; Acts 1989, No. 836, §1, eff. July 1, 1989; Acts 1990, No. 966, §2, eff. July 1, 1990; Acts 1993, No. 533, §1, eff. July 1, 1993; Acts 1993, No. 668, §1; Acts 1997, No. 1403, §§2, 3, eff. July 1, 1997; Acts 1997, No. 1465, §2, eff. July 15, 1997; Acts 1999, No. 1169, §2; Acts 2001, No. 1092, §1, eff. July 1, 2001; Acts 2002, 1st Ex. Sess., No. 107, §1, eff. April 18, 2002; Acts 2005, No. 247, §1, eff. July 1, 2005; Acts 2013, No. 377, §1; Acts 2014, No. 797, §1, eff. July 1, 2014; Acts 2015, No. 169, §1, eff. July 1, 2015; Acts 2017, No. 387, §§1, 2, eff. July 1, 2017; Acts 2017, No. 401, §1, eff. July 1, 2017; Acts 2017, No. 402, §1, eff. July 1, 2017; Acts 2025, No. 382, §2, eff. June 20, 2025.