Page 1 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010 ENROLLED
SENATE BILL NO. 299
BY SENATOR DONAHUE
AN ACT1
To enact R.S. 39:32(L) and R.S. 49:308.6, relative to state government services; to provide2
for a cost recovery budget request form; to provide for distribution of the form; to3
provide for an annual evaluation of certain fees; to provide relative to the4
development of a plan and schedule relative to the review of fees; to provide for an5
annual review and report of the findings of such review; to provide for an effective6
date; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 39:32(L) is hereby enacted to read as follows: 9
§32. Budget request contents10
* * *11
L.(1)(a) Beginning with budget preparation for the Fiscal Year 2011-12
2012 budget, the division of administration shall develop a "cost recovery"13
budget request form to be completed by each budget unit in the executive14
branch of state government, except those in higher education agencies in which15
case the Board of Regents shall develop such form.16
(b) Such form shall require the budget unit to:17
(i) List all fees authorized for collection by the budget unit that are18
requested to be appropriated in the General Appropriation Bill as part of the19
unit's operating budget.20
(ii) Report the prior fiscal year's actual revenue generated from fees as21
well as actual expenditures associated with providing the service or performing22
the activity; report the current fiscal year's budget authority and anticipated23
expenditures; report the next fiscal year's requested budget authority and24
projected expenditures.25
(iii) Provide a summary description of service or activity funded by the26
fee and the legal authority for the fee.27 SB NO. 299 ENROLLED
Page 2 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(iv) Include performance indicator data associated with the service or1
activity.2
(v) Provide historical data on revenue generated and expenditures.3
(vi) Provide a recommendation on apportionment of funding between4
the state and the particular user group.5
(c) For purposes of this Section, "expenses" shall include both direct and6
indirect cost associated with providing the service or performing the activity.7
(d) The division of administration and Board of Regents may modify the8
current Budget Request Form No. 6, 6(a), (b) and (s) or a similar form reporting9
means of finance other than state general fund to be the cost recovery form10
required by this Section.11
(e) Guidelines for completing the cost recovery form shall be included12
in the annual instructions provided by the division of administration or Board13
of Regents to the budget units. In addition, the cost recovery form shall be14
included in and considered a part of the official documents of the budget unit's15
budget request.16
(2)(a) The meaning of terms used in this Section, the creation of budget17
form, the distribution of the form, and inclusion in the budget unit's official18
budget request and distribution thereof shall be consistent with the provisions19
of Subpart A of Part II of Chapter I of Subtitle I of Title 39 of the Louisiana20
Revised Statutes of 1950.21
(b) In addition, the head of each budget unit or the Board of Regents,22
simultaneous with submission of their budget request to the governor, shall23
submit to the Commission on Streamlining Government their completed cost24
recovery forms on services and activities performed by their budget units.25
(3) If any budget unit fails to submit completed cost recovery forms as26
required by this Section, R.S. 39:33(B) shall be applicable.27
Section 2. R.S. 49:308.6 is hereby enacted to read as follows:28
§308.6. State government fees for services and activities; cost recovery29
A.(1) The division of administration shall establish a procedure for30 SB NO. 299 ENROLLED
Page 3 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
periodic review, analysis, and evaluation that ensures that fees established to1
fund specific activities are generating funding in direct proportion to2
expenditures associated with such activity.3
(2) The review, analysis, and evaluation shall be performed by House4
and Senate staff and shall include historical data and trends. It shall specifically5
consider revenue generated through the fee, expenditures incurred for the6
activity, the ratio of revenue to expenditures, the units of service and annual7
cost per unit of service. It may include any other information deemed relevant8
and appropriate by the commissioner of administration.9
B.(1) Beginning October 1, 2010, and every year thereafter, the division10
of administration shall develop a plan and schedule for the review of fees. The11
plan and schedule shall be submitted to the Joint Legislative Committee on the12
Budget for its review and approval. The plan may be adjusted annually as13
needed.14
(2) Each plan and schedule shall provide for the review of not more than15
twenty-five percent of the fees. The plan and schedule shall specify the fees that16
are to be reviewed. A fee shall be reviewed at least once in a time period of five17
years.18
(3) The Joint Legislative Committee on the Budget, hereinafter referred19
to as "the committee", shall conduct a review of the fees as specified in such20
plan and schedule. Such review may include the division of administration's21
evaluation and any other information deemed appropriate by the committee.22
(4) No later than February 15, 2011, and every year thereafter, the23
committee shall report the findings of each review to the speaker of the House24
of Representatives, the president of the Senate, the governor, the commissioner25
of administration, and the chairman of the Commission on Streamlining26
Government. Such report shall include findings regarding a policy27
determination as to the appropriate apportionment of funding between the28
general public and the user group for the activity and whether the fee is set at29
the appropriate amount to fund in whole, or in part, the activity.30 SB NO. 299 ENROLLED
Page 4 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(5) In the event the committee finds that the fee is not set at the1
appropriate amount, the head of the agency shall have sixty days to provide a2
response to the committee on actions planned or taken to address the finding.3
C. Each agency that charges fees which are part of a budget unit's4
operating budget in the General Appropriation Bill shall post on its website the5
data and information used to calculate the fee and the method of calculation.6
The agency shall also post any audits regarding the fee as well as any review and7
findings of the committee.8
Section 3. This Act shall become effective on July 1, 2010.9
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: