SLS 10RS-592 ENGROSSED
Page 1 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010
SENATE BILL NO. 414
BY SENATOR JACKSON
FISCAL CONTROLS. Requires certain information in the budget requests and the
executive budget. (7/1/10)
AN ACT1
To amend and reenact R.S. 39:2(36) through (48), and to enact R.S. 39:2(49), 32(E)(9), and2
36(A)(3)(c) and (6), relative to budgetary procedures; to require that certain3
personnel information involving unclassified employees be included in budget4
requests; to provide for the contents and format of the executive budget; to provide5
for certain comparative statements and personnel information in the executive6
budget; to provide for an effective date; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 39:2(36) through (48) are hereby amended and reenacted and R.S.9
39:2(49), 32(E)(9), and 36(A)(3)(c) and (6) and are hereby enacted to read as follows: 10
§2. Definitions11
As used in this Chapter, except where the context clearly requires otherwise,12
the words and expressions defined in this Section shall be held to have the meanings13
here given to them.14
* * *15
(36) "Performance-based budget" means a budget which relates funding16
to expected results.17 SB NO. 414
SLS 10RS-592 ENGROSSED
Page 2 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(37) "Performance indicator" means a statement identifying an activity,1
input, output, outcome, achievement, ratio, efficiency, or quality to be measured2
relative to a particular goal or objective in order to assess an agency's performance.3
Performance indicator shall also mean measurement of any other aspect of4
performance as determined by rule issued by the commissioner of administration5
under the provisions of the Administrative Procedure Act.6
(38) "Performance standard" means the expected level of performance7
associated with a particular performance indicator for a particular period.8
(39) "Policy changes" means a narrative explanation of changes that9
result in increases or decreases in the level of funding, the level of services, or10
the scope of services expressed in policy terms as follows: legislative policy11
changes that result from changes in state or federal laws and related rules or12
regulations; judicial policy changes that result from court rulings and decrees;13
and administrative policy changes resulting from executive orders or14
prioritization of funding to meet specific goals and objectives of the executive15
branch. The narrative shall also include a citation of the relevant provision of16
law, judicial decision or order, or executive order or administrative action17
associated with each change in funding level.18
(37) (40) "Program" means a grouping of activities directed toward the19
accomplishment of a clearly defined objective or set of objectives.20
(38) "Performance-based budget" means a budget which relates funding to21
expected results.22
(39) "Performance standard" means the expected level of performance23
associated with a particular performance indicator for a particular period.24
(40) (41) "Quality" means degree or grade of excellence.25
(41) (42) "State planning and budgeting system" refers to the processes and26
functions prescribed in Subtitle I of this Title.27
(42) (43) "Strategic plan" is the plan developed in the process of strategic28
planning.29 SB NO. 414
SLS 10RS-592 ENGROSSED
Page 3 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(43) (44) "Strategic planning" is a process of agency self-assessment and1
objective setting which considers an organization's purpose, capacities and2
environment, and results in a strategic plan which determines a path for development3
of the organization's resources in order to achieve meaningful results.4
(44) (45) "Strategy" means the method used to accomplish the objectives of5
an agency.6
(45) (46) "Supporting document" means the document prepared by the budget7
office and composed of supporting information, data, and documentation used to8
develop the executive budget. The data elements comprising the supporting9
document shall be as provided by law.10
(46) (47) "Supporting objective" means an objective which is included in the11
executive budget supporting document, and not included in the General12
Appropriation Act or Ancillary Appropriation Act.13
(47) (48) "Supporting performance indicator" means a performance indicator14
which is included in the executive budget supporting document and not included in15
the General Appropriation Act or Ancillary Appropriation Act.16
(48) (49) "Surplus" means the excess for any fiscal year of the actual monies17
received and any monies or balances carried forward over the actual expenditures18
paid by warrant or transfer for any fund at the close of the fiscal year as such are19
reported by the office of statewide reporting within the division of administration.20
* * *21
§32. Budget request contents22
* * *23
E. A personnel table as defined by this Subsection shall be included with the24
budget request. The table shall contain information and be in a form as required by25
the budget office and shall include authorized, estimated, and requested positions26
organized according to programs or subprograms as follows:27
* * *28
(9) The title, job description, and salary of each unclassified employee29 SB NO. 414
SLS 10RS-592 ENGROSSED
Page 4 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
for the last fiscal year concluded, the existing operating budget, and for the1
ensuing fiscal year.2
* * *3
§36. Contents and format of executive budget; supporting document4
A. The executive budget shall present a complete financial and programmatic5
plan for the ensuing year, and it shall be configured in a format so as to clearly6
present and highlight the functions and operations of state government and the7
financial requirements associated with those functions and operations. The executive8
budget shall be a performance-based budget. It shall include at a minimum the9
following:10
* * *11
(3) Comparative statements for each department and budget unit by the12
means of financing of the existing operating budget for a date certain to be13
established by the budget office for the current fiscal year and recommended14
expenditures for the ensuing fiscal year. All such comparative statements shall15
include the following:16
* * *17
(c) The title, job description, and salary of each unclassified employee for18
the last fiscal year concluded, the existing operating budget, and for the ensuing19
fiscal year.20
* * *21
(6) Comparative statements for each department, budget unit, and22
program of all policy changes as defined in R.S. 39:2(39), relative to increases23
or decreases in the level of funding, the level of service, or the scope of services.24
The statements shall also show the funding, workload, or performance changes25
from the existing operating budget for the current fiscal year to the26
recommended budget for the ensuing fiscal year.27
* * *28
Section 2. This Act shall become effective on July 1, 2010; if vetoed by the governor29 SB NO. 414
SLS 10RS-592 ENGROSSED
Page 5 of 5
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
and subsequently approved by the legislature, this Act shall become effective on July 1,1
2010, or on the day following such approval by the legislature, whichever is later.2
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
Jackson (SB 414)
Present law defines various terms used in the budgetary process.
Proposed law defines "policy changes" to mean a narrative explanation of increases or
decreases in the level of funding, level of services, or the scope of services resulting from
legislative, judicial, or executive policy actions. Such statements shall show funding,
workload, and performance changes from the current year's existing operating budget to the
recommended budget for the ensuing year.
Present law provides for the contents of the budget request to be submitted for the ensuing
year. Present law includes in the budget request, a personnel table which shall include
authorized, estimated, and requested positions.
Proposed law retains present law and requires that the budget request include the title, job
description, and salary of each unclassified employee for the last fiscal year concluded, the
existing operating budget, and for the ensuing fiscal year.
Present law provides that the executive budget shall clearly present and highlight the
functions and operations of state government and the financial requirements associated with
those functions and operations, and provides for the minimum information included in the
executive budget.
Proposed law retains present law and requires that the executive budget include the title, job
description, and salary of each unclassified employee for the last fiscal year concluded, the
existing operating budget, and for the ensuing fiscal year. Proposed law requires
comparative statements for each department, budget unit, and program of all policy changes.
Effective July 1, 2010.
(Amends R.S. 39:2(36)-(48); adds R.S. 39:2(49), 32(E)(9) and 36(A)(3)(c) and (6))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the original
bill.
1. Adds requirement that the budget request include the title, job description,
and salary of each unclassified employee for the last fiscal year concluded,
the existing operating budget, and for the ensuing fiscal year.
2. Adds requirement that the executive budget include the title, job description,
and salary of each unclassified employee for the last fiscal year concluded,
the existing operating budget, and for the ensuing fiscal year.