§ 39:36 — Contents and format of executive budget; supporting document

§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.

Legislative History

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.