35-115

35-115. Contents of budget report

Each budget report as required by section 35-111 shall include the following:

1. Summary statements of the financial condition of the state, to include:

(a) A consolidated balance sheet showing all current assets and liabilities of the
state at the close of the fiscal year last concluded.

(b) Summary statements of the actual income and expenditures of the fiscal year
last concluded.

2. Schedules showing actual income from each source for the preceding fiscal year
and the estimated income of the current fiscal year and of the two ensuing fiscal years
for biennial budget units and for the next fiscal year for annual budget units. The
statements of income and estimated income shall be itemized by source, by budget units
and sources, and by funds and shall show separately revenue from nonrevenue, all detailed
by sources.

3. Detailed comparative statements of expenditures and requests for appropriations
by funds, budget units, budget programs and budget classes, showing the expenditures for
the fiscal year last concluded, and the estimated expenditures for the current year, and
the request of each budget unit and the governor's recommendations for appropriations for
the two ensuing fiscal years for biennial budget units and for the next fiscal year for
annual budget units, all distributed according to budget programs and budget classes. In
connection with each expenditure involving construction projects to be completed in one
or more fiscal years, there shall be shown the total estimated cost of each project and
the amount recommended to be appropriated and expended in each ensuing fiscal year until
completion of the project. The state capital improvement plan and the governor's
recommendations concerning the plan shall be incorporated into the budget report.

4. A summary statement for each fund of the cash resources estimated to be
available at the beginning of the next two fiscal years for biennial budget units and for
the next fiscal year for annual budget units and the estimated cash receipts for the two
ensuing fiscal years for biennial budget units and for the next fiscal year for annual
budget units, as compared with the total recommended amounts for appropriations for all
budget programs and budget classes for the two ensuing fiscal years for biennial budget
units and for the next fiscal year for annual budget units, and if the total of the
recommended expenditures exceeds the total of the estimated resources, recommendations as
to how the deficiency is to be met and estimates of receipts from any proposed additional
revenues.

5. Each fiscal year for annual budget units and biennially for biennial budget
units, delineation of requested expenditures for administrative costs, including
administrative personnel salaries and employee related expenses and direct, indirect and
shared costs for administrative office space, equipment, supplies and overhead. For
purposes of this paragraph, "administrative" means any supportive activity relating to
management, supervision, budget or execution of the affairs of the budget unit as
distinguished from activities relating to its primary direct service functions. The
process of delineation and determination of what constitutes administrative costs for
each budget unit shall be developed by the governor's office of strategic planning and
budgeting in consultation with the director and staff of the joint legislative budget
committee.

6. A summary on one page or less providing selected performance measures of the
budget unit for the previous fiscal year and the budget years. The performance measures
may be expressed as service level measures on a unit cost basis and shall be established
by the governor's office of strategic planning and budgeting in consultation with the
director and staff of the joint legislative budget committee.