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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. 656
BY SENATORS HEBERT, MICHOT, WALSWORTH AND N. GAUTREAUX
AN ACT1
To amend and reenact R.S. 39:51(D) and 1305(C)(2)(a) and to enact R.S. 39:51(B) and (F),2
relative to government budgets; to provide relative to the content and form of the3
general appropriations, ancillary, legislative and judicial appropriation bills; to4
provide for the designation of reductions in any appropriation bill; to provide relative5
to the content and form of budgets of political subdivisions; to provide for an6
effective date; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 39:51(D) and 1305(C)(2)(a) are hereby amended and reenacted and9
R.S. 39:51(B) and (F) are hereby enacted to read as follows: 10
§51. General Appropriation Bill; other appropriation bills11
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B. Repealed by Acts 2003, No. 1029, §1 The General Appropriation Bill13
and the bill appropriating funds for ancillary expenses of state government shall14
include for each program, department and budget unit, comparative statements15
of the number of authorized positions and of the existing operating budget for16
a date certain to be established by the budget office for the current fiscal year17
and the appropriations for the ensuing fiscal year.18
* * *19
D. The bill appropriating funds for the expenses of the legislature and the bill20
appropriating funds for the expenses of the judiciary shall be submitted by the21
legislature and the judiciary, respectively, for introduction no later than forty-five22
days prior to each regular session of the legislature, except that during the first year23
of each term they shall be submitted no later than thirty days prior to the regular24
session of the legislature. The bill appropriating funds for the expenses of the25 SB NO. 656 ENROLLED
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legislature and the bill appropriating funds for the expenses of the judiciary1
shall include a comparative statement of the existing operating budget for the2
current fiscal year and the appropriations for the ensuing fiscal year.3
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F. Any appropriation bill in which a reduction in an appropriation is5
authorized shall designate the reduction by placing parenthesis around the6
amount.7
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§1305. Budget preparation9
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C. The budget document setting forth the proposed financial plan for the11
general fund and each special revenue fund shall include the following:12
* * *13
(2)(a) A statement for the general fund and each special revenue fund14
showing the estimated fund balances at the beginning of the year; estimates of all15
receipts and revenues to be received; revenues itemized by source; recommended16
expenditures itemized by agency, department, function, and character; other17
financing sources and uses by source and use; and the estimated fund balance at the18
end of the fiscal year. Such statements shall also include a clearly presented19
side-by-side detailed comparison of such information for the current year,20
including the fund balances at the beginning of the year, year-to-date actual21
receipts and revenues received and estimates of all receipts and revenues to be22
received the remainder of the year; estimated and actual revenues itemized by23
source; year-to-date actual expenditures and estimates of all expenditures to be24
made the remainder of the year itemized by agency, department, function, and25
character; other financing sources and uses by source and use, both year-to-26
date actual and estimates for the remainder of the year; the year-to-date actual27
and estimated fund balances as of the end of the fiscal year; and the percentage28
change for each item of information.29
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words in boldface type and underscored are additions.
Section 2. This Act shall become effective on January 1, 2011; if vetoed by the1
governor and subsequently approved by the legislature, this Act shall become effective on2
January 1, 2011, or on the day following such approval by the legislature, whichever is later.3
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: