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Regular Session, 2010
SENATE BILL NO. 656
BY SENATORS HEBERT, MICHOT AND WALSWORTH
FISCAL CONTROLS. Provides for certain state appropriation bills and political
subdivisions' budgets to 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B. Repealed by Acts 2003, No. 1029, §1 The General Appropriation Bill12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, comparative statements14
of the number of authorized positions and of the existing operating budget for15
a date certain to be established by the budget office for the current fiscal year16
and the appropriations for the ensuing fiscal year.17 SB NO. 656
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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 comparative statement of the existing operating budget for the9
current fiscal year and the appropriations for the ensuing fiscal year.10
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§1305. Budget preparation12
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C. The budget document setting forth the proposed financial plan for the14
general fund and each special revenue fund shall include the following:15
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(2)(a) A statement for the general fund and each special revenue fund17
showing the estimated fund balances at the beginning of the year; estimates of all18
receipts and revenues to be received; revenues itemized by source; recommended19
expenditures itemized by agency, department, function, and character; other20
financing sources and uses by source and use; and the estimated fund balance at the21
end of the fiscal year. Such statements shall also include a clearly presented side-22
by-side detailed comparison of such information for the current year, including23
the fund balances at the beginning of the year, year to date actual receipts and24
revenues received and estimates of all receipts and revenues to be received the25
remainder of the year; estimated and actual revenues itemized by source; year26
to date actual expenditures and estimates of all expenditures to be made the27
remainder of the year itemized by agency, department, function, and character;28
other financing sources and uses by source and use, both year to date actual and29 SB NO. 656
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estimates for the remainder of the year; the year to date actual and estimated1
fund balances as of the end of the fiscal year; and the percentage change for2
each item of information.3
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Section 2. This Act shall become effective on January 1, 2011; if vetoed by the5
governor and subsequently approved by the legislature, this Act shall become effective on6
January 1, 2011, or on the day following such approval by the legislature, whichever is later.7
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
Hebert (SB 656)
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, comparative
statements of the number of authorized positions and 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
comparative statement of the existing operating budget 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.
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)) SB NO. 656
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Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the original
bill.
1. Deletes requirement that the comparative statements for the general
appropriation bill and the ancillary appropriation bill be clearly presented
side-by-side by means of financing and adds requirement that the
comparative statements include the number of authorized positions.
2. Deletes requirement that the comparative statements for the legislative and
judicial appropriation bills include clearly presented side-by-side
comparative statements by the means of financing as of a date certain as
established by the Legislative Budgetary Control Council and the Judicial
Budgetary Control Board, respectively.