ENROLLED
2023 Regular Session
HOUSE BILL NO. 166
BY REPRESENTATIVES BACALA AND GAROFALO
1 AN ACT
2 To amend and reenact R.S. 39:24(A) and 36(A)(7) and to enact R.S. 39:36(A)(8) and 51(H)
3 and (I), relative to state government finances; to require the Revenue Estimating
4 Conference to include certain information in its official forecast; to require certain
5 information in executive budget documents and the General Appropriation Bill; and
6 to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 39:24(A) and 36(A)(7) are hereby amended and reenacted and R.S.
9 39:36(A)(8) and 51(H) and (I) are hereby enacted to read as follows:
10 §24. Official forecast
11 A. The Revenue Estimating Conference shall establish an official forecast
12 for each fiscal year which shall be derived and revised only as provided in this Part.
13 The official forecast shall include a forecast for the current fiscal year, the ensuing
14 fiscal year, and the two fiscal years following the ensuing fiscal year of all funds as
15 defined in Article VII, Section 10(J) of the Constitution of Louisiana, Louisiana. and
16 The forecast shall also include an estimate of money available for appropriation from
17 fees and self-generated revenues and each dedicated fund for each such year. Each
18 such official forecast shall contain a designation of all money which is nonrecurring.
19 The conference shall designate all other money in each official forecast as recurring.
20 In addition, the conference may designate as nonrecurring any money available for
21 appropriation from any source that is defined as nonrecurring in R.S. 39:2(27).
22 * * *
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 166 ENROLLED
1 §36. Contents and format of executive budget; supporting document
2 A. The executive budget shall present a complete financial and
3 programmatic plan for the ensuing year, and it shall be configured in a format so as
4 to clearly present and highlight the functions and operations of state government and
5 the financial requirements associated with those functions and operations. The
6 executive budget shall be a performance-based budget and as such may include key
7 objectives and key performance indicators. The commissioner of administration may
8 designate key objectives and key performance indicators to be included in the
9 executive budget. Additionally, the executive budget shall include at a minimum the
10 following:
11 * * *
12 (7) The executive budget for Fiscal Year 2018-2019 and each fiscal year
13 thereafter shall include a A listing of all incentive expenditure programs by
14 department, including the forecasted amount of each incentive expenditure as
15 adopted for the current fiscal year by the Revenue Estimating Conference. The
16 incentive expenditure programs shall be stated as a separate description in the
17 program activities of the respective department, agency, or authority of the state
18 which administers an incentive expenditure program. Such incentive expenditures
19 shall not be included as, nor counted towards, the operating expenses of the relevant
20 department, agency, or authority.
21 (8) For Fiscal Year 2024-2025 and for each fiscal year thereafter, a summary
22 of the information required pursuant to R.S. 39:51(H) and an analysis of whether and
23 to what extent sufficient revenues are projected in the most recent official forecast
24 adopted by the Revenue Estimating Conference to cover the projected costs in each
25 of the two fiscal years following the ensuing fiscal year.
26 * * *
27 §51. General Appropriation Bill; other appropriation bills
28 * * *
29 H. Beginning with the General Appropriation Bill for Fiscal Year 2024-
30 2025, each General Appropriation Bill shall contain an appendix, as provided in this
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 166 ENROLLED
1 Subsection, created by the division of administration and submitted at the same time
2 as the General Appropriation Bill is submitted for introduction pursuant to
3 Subsection A of this Section. The appendix shall list the total recommended
4 appropriations from the state general fund and dedicated funds for the ensuing fiscal
5 year by schedule, budget unit, and program, as applicable, as contained in the
6 executive budget for the ensuing fiscal year and projections for each such listing for
7 the two fiscal years following the ensuing fiscal year. Projected amounts in this
8 appendix shall reflect the funding level for each entry necessary to carry on all
9 existing programs and functions associated with the entry at the level proposed in the
10 governor's executive budget in each of the two fiscal years following the ensuing
11 fiscal year and any adjustments necessary to account for the increased cost of
12 services or materials due to inflation and estimated increases in workload
13 requirements resulting from demographic or other changes. For the purposes of this
14 Subsection, the phrase "state general fund and dedicated funds" shall have the same
15 meaning as in Art. VII, Sec. 10(J) of the Constitution of Louisiana.
16 I. Beginning with the General Appropriation Bill for Fiscal Year 2024-2025,
17 the preamble of each General Appropriation Bill shall contain the information
18 required pursuant to R.S. 39:36(A)(8).
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.