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Regular Session, 2010
SENATE BILL NO. 656
BY SENATOR HEBERT
FUNDS/FUNDING. Provides for appropriation bills of the state and political subdivision's
budgets to clearly compare the previous year's funding level. (1/1/11)
AN ACT1
To amend and reenact R.S. 39:51(D) and 1305(C)(2)(a) and to enact R.S. 39:51(B), relative2
to government budgets; to provide relative to the content and form of the general3
appropriations, ancillary, legislative and judicial appropriation bills; to provide4
relative to the content and form of budgets of political subdivisions; to provide for5
an effective date; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 39:51(D) and 1305(C)(2)(a) are hereby amended and reenacted and8
R.S. 39:51(B) is hereby enacted to read as follows: 9
§51. General Appropriation Bill; other appropriation bills10
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B. Repealed by Acts 2003, No. 1029, §1 The General Appropriation Bill12
and the bill appropriating funds for ancillary expenses of state government shall13
include for each program, department and budget unit, clearly presented side-14
by-side comparative statements by the means of financing of the existing15
operating budget for a date certain to be established by the budget office for the16
current fiscal year and the appropriations for the ensuing fiscal year.17 SB NO. 656
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
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D. The bill appropriating funds for the expenses of the legislature and the bill2
appropriating funds for the expenses of the judiciary shall be submitted by the3
legislature and the judiciary, respectively, for introduction no later than forty-five4
days prior to each regular session of the legislature, except that during the first year5
of each term they shall be submitted no later than thirty days prior to the regular6
session of the legislature. The bill appropriating funds for the expenses of the7
legislature and the bill appropriating funds for the expenses of the judiciary8
shall include a clearly presented side-by-side comparative statement by the9
means of financing of the existing operating budget for a date certain to be10
established by the Legislative Budgetary Control Council and the Judicial11
Budgetary Control Board, respectively, for the current fiscal year and the12
appropriations for the ensuing fiscal year.13
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§1305. Budget preparation15
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C. The budget document setting forth the proposed financial plan for the17
general fund and each special revenue fund shall include the following:18
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(2)(a) A statement for the general fund and each special revenue fund20
showing the estimated fund balances at the beginning of the year; estimates of all21
receipts and revenues to be received; revenues itemized by source; recommended22
expenditures itemized by agency, department, function, and character; other23
financing sources and uses by source and use; and the estimated fund balance at the24
end of the fiscal year. Such statements shall also include a clearly presented side-25
by-side detailed comparison of such information for the current year, including26
the fund balances at the beginning of the year, year to date actual receipts and27
revenues received and estimates of all receipts and revenues to be received the28
remainder of the year; estimated and actual revenues itemized by source; year29 SB NO. 656
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to date actual expenditures and estimates of all expenditures to be made the1
remainder of the year itemized by agency, department, function, and character;2
other financing sources and uses by source and use, both year to date actual and3
estimates for the remainder of the year; the year to date actual and estimated4
fund balances as of the end of the fiscal year; and the percentage change for5
each item of information.6
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Section 2. This Act shall become effective on January 1, 2011; if vetoed by the8
governor and subsequently approved by the legislature, this Act shall become effective on9
January 1, 2011, or on the day following such approval by the legislature, whichever is later.10
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
Present law, relative to the general appropriations act, requires the bill to be in conformity
with the recommendations for appropriations contained in the executive budget.
Proposed law retains present law but requires the general appropriation bill and the ancillary
appropriation bill to include for each program, department and budget unit, clearly presented
side-by-side comparative statements 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
the appropriations for the ensuing fiscal year.
Proposed law further provides that the bill appropriating funds for the expenses of the
legislature and the bill appropriating funds for the expenses of the judiciary shall include a
clearly presented side-by-side comparative statement by the means of financing of the
existing operating budget for a date certain to be established by the Legislative Budgetary
Control Council and the Judicial Budgetary Control Board, respectively, for the current
fiscal year and the appropriations for the ensuing fiscal year.
Present law, relative to the Local Government Budget Act, requires each political
subdivision to prepare a comprehensive budget presenting a complete financial plan for each
fiscal year for the general fund and each special revenue fund.
Present law requires the budget document setting forth the proposed financial plan for the
general fund and each special revenue fund to include the following:
1. A budget message including a summary description of the proposed financial plan,
policies, and objectives, assumptions, budgetary basis, and a discussion of the most
important features. SB NO. 656
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2. A statement showing the estimated fund balances at the beginning of the year,
estimates of all receipts and revenues to be received; revenues itemized by source;
itemized recommended expenditures; other financing sources and uses; and the
estimated fund balance at the end of the fiscal year.
Proposed law retains present law and provides that the budget document shall also include
a clearly presented side-by-side detailed comparison of such information for the current year.
Effective January 1, 2011.
(Amends R.S. 39:51(D) and 1305(C)(2)(a); adds R.S. 39:51(B))