The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Martha S. Hess.
DIGEST
SB 159 Engrossed 2019 Regular Session Donahue
Present law requires the division of administration to develop a "cost recovery" budget request form
to be completed by each budget unit in the executive branch of state government, except those in
higher education agencies in which case the Board of Regents shall develop such form.
Present law provides that the form shall require the budget unit to provide information regarding:
(1) The fees authorized for collection by the budget unit that are requested to be appropriated in
the General Appropriation Bill as part of the unit's operating budget.
(2)The prior fiscal year's actual revenue generated from fees as well as actual expenditures
associated with providing the service or performing the activity; report the current fiscal
year's budget authority and anticipated expenditures; report the next fiscal year's requested
budget authority and projected expenditures.
(3)A summary description of service or activity funded by the fee and the legal authority for the
fee.
(4)Performance indicator data associated with the service or activity.
(5)Historical data on revenue generated and expenditures.
(6)A recommendation on apportionment of funding between the state and the particular user
group.
Proposed law provides that the legislative auditor shall review the cost recovery budget request
forms completed for each budget unit in the executive branch of state government as provided in
present law, at least once every four years. The legislative auditor is to report his findings to the Joint
Legislative Committee on the Budget (JLCB).
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 24:513(D)(4)(b))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the original bill 1. Deletes references to performance audits.
2. Provides that the legislative auditor shall review the cost recovery budget request
forms completed for each budget unit in the executive branch of state government as
provided in present law,
3. Provides that the legislative auditor is to report his findings to the JLCB.