SLS 20RS-240 ENGROSSED
2020 Regular Session
SENATE BILL NO. 111
BY SENATOR FIELDS
FISCAL CONTROLS. Provides that the contributions to the state retirement systems for
the unfunded accrued liability shall be contained in the executive budget and as an exhibit
to the general appropriation bill. (7/1/20)
1 AN ACT
2 To enact R.S. 39:36(A)(3)(b)(i)(ll) and 51(G), relative to the contents of the executive
3 budget and the general appropriation bill regarding the disclosure of the
4 contributions to be made by agencies to the state retirement systems for the unfunded
5 accrued liability existing as of June 30, 1988; to provide for an effective date; and
6 to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 39:36(A)(3)(b)(i)(ll) and 51(G) are hereby enacted to read as follows:
9 §36. Contents and format of executive budget; supporting document
10 A. * * *
11 * * *
12 (3) Comparative statements for each department and budget unit by the
13 means of financing of the existing operating budget for a date certain to be
14 established by the budget office for the current fiscal year and recommended
15 expenditures for the ensuing fiscal year. All such comparative statements shall
16 include the following:
17 (a) * * *
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 111
SLS 20RS-240 ENGROSSED
1 (b)Reports of all discretionary and nondiscretionary expenditures, or
2 estimates of discretionary or nondiscretionary expenditures, itemized by means of
3 finance, department and functional area. As used in this Part, "nondiscretionary
4 expenditures" includes but is not limited to expenditures which must be funded
5 because of the following constitutional and other mandates:
6 (i) Expenditures required by the Constitution of Louisiana:
7 * * *
8 (aa) * * *
9 * * *
10 (ll) Contributions to the state retirement systems for the unfunded
11 accrued liability existing as of June 30, 1988.
12 * * *
13 §51. General Appropriation Bill; other appropriation bills
14 * * *
15 G. Contributions towards the unfunded accrued liability of the state
16 public retirement systems existing as of June 30, 1988, for each agency shall be
17 contained in an appendix to the General Appropriation Bill.
18 Section 2. This Act shall become effective on July 1, 2020. If vetoed by the governor
19 and subsequently approved by the legislature, this Act shall become effective on July 1,
20 2020.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
SB 111 Engrossed 2020 Regular Session Fields
Present law provides for the contents and format of the executive budget and the general
appropriation bill.
Proposed law retains present law and stipulates that the contributions towards the state
public retirement systems unfunded accrued liability existing as of June 30, 1988, shall be
included in the executive budget and as an exhibit to the general appropriation bill.
Effective July 1, 2020.
(Amends R.S. 39:36(A)(3)(b)(i)(ll) and 51(G))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 111
SLS 20RS-240 ENGROSSED
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the original
bill
1. Clarifies that the executive budget shall contain the contributions to the
unfunded accrued liability by agency of the state retirement systems existing
as of June 30, 1988.
2. Provides that the contributions to the unfunded accrued liability of agencies
to the state retirement systems existing as of June 30, 1988 shall be included
as an exhibit to the general appropriation bill.
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.