§37-75  Variance report.  Not fewer thanthirty days prior to the convening of each regular session of the legislature,the governor shall submit to the legislature and to each member thereof areport on program performance for the last completed fiscal year and the fiscalyear in progress.  In format, the report generally shall follow the fiscalrequirements portion of the executive budget or budgets.  The report shallinclude:

(1)  At the lowest level of the program structure, foreach program contained in the budget finally approved by the legislature forthe last completed fiscal year and the fiscal year in progress:

(A)  A comparison, by the operating andresearch and development cost categories, of the budgeted expenditures and theactual expenditures for the last completed fiscal year and the budgetedexpenditures and the estimated expenditures for the fiscal year in progress;

(B)  A comparison, for the operating andresearch and development cost categories, of the budgeted expenditures andpositions authorized and the actual expenditures and positions filled in thelast completed fiscal year and a comparison of the budgeted expenditures andthe number of positions authorized for the fiscal year in progress and theactual expenditures and number of positions filled in the first three months ofthe fiscal year in progress and the estimated expenditures and number ofpositions expected to be filled in the remaining months of the fiscal year inprogress;

(C)  The program size indicators and acomparison of the program size anticipated and the size actually realized inthe last completed fiscal year and the program size anticipated and the sizeestimated for the fiscal year in progress;

(D)  The effectiveness measures and acomparison of the level of effectiveness anticipated and the level actuallyattained in the last completed fiscal year and the level of effectivenessanticipated and the level estimated for the fiscal year in progress; and

(E)  A narrative explanation of the significantdifferences for the last completed fiscal year in each of the comparisons madein subparagraphs (A), (B), (C), and (D), including an explanation of the basisupon which the original estimates were made and the reasons why the estimatesproved accurate or inaccurate, and a statement of what the actual experienceportends for the future of the program in terms of costs, size, andeffectiveness;

provided that expenditure amounts in thecomparisons shall be shown to the nearest thousand dollars;

(2)  Appropriate summaries at each level of the stateprogram structure for each major grouping of programs encompassed therein,showing:

(A)  A comparison of the total budgetedexpenditure and the total actual expenditure for the last completed fiscal yearand the total budgeted expenditure and the total estimated expenditure for thefiscal year in progress; provided that the expenditure amounts shall be shownto the nearest thousand dollars;

(B)  The effectiveness measures and acomparison of the level of effectiveness anticipated and the level actuallyattained in the last completed fiscal year and the level of effectivenessanticipated and the level estimated for the fiscal year in progress; and

(C)  A narrative explanation summarizing themajor reasons for the differences in the comparisons made for the lastcompleted fiscal year in subparagraphs (A) and (B); and

(3)  A narrative explanation of the significantvariations in capital improvement costs; provided that capital improvementproject variances shall be referenced to the six-year program and financialplan, which shall contain the information specified in section 37-69(d)(1)(K).[L 1970, c 185, §14; ren L 1972, c 72, §3; am L 1974, c 219, §7; am L 1979, c69, §1; am L 1991, c 125, §5]