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



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



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



(B)  A comparison, for the operating and
research and development cost categories, of the budgeted expenditures and
positions authorized and the actual expenditures and positions filled in the
last completed fiscal year and a comparison of the budgeted expenditures and
the number of positions authorized for the fiscal year in progress and the
actual expenditures and number of positions filled in the first three months of
the fiscal year in progress and the estimated expenditures and number of
positions expected to be filled in the remaining months of the fiscal year in
progress;



(C)  The program size indicators and a
comparison of the program size anticipated and the size actually realized in
the last completed fiscal year and the program size anticipated and the size
estimated for the fiscal year in progress;



(D)  The effectiveness measures and a
comparison of the level of effectiveness anticipated and the level actually
attained in the last completed fiscal year and the level of effectiveness
anticipated and the level estimated for the fiscal year in progress; and



(E)  A narrative explanation of the significant
differences for the last completed fiscal year in each of the comparisons made
in subparagraphs (A), (B), (C), and (D), including an explanation of the basis
upon which the original estimates were made and the reasons why the estimates
proved accurate or inaccurate, and a statement of what the actual experience
portends for the future of the program in terms of costs, size, and
effectiveness;



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



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



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



(B)  The effectiveness measures and a
comparison of the level of effectiveness anticipated and the level actually
attained in the last completed fiscal year and the level of effectiveness
anticipated and the level estimated for the fiscal year in progress; and



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



(3)  A narrative explanation of the significant
variations in capital improvement costs; provided that capital improvement
project variances shall be referenced to the six-year program and financial
plan, 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, c
69, §1; am L 1991, c 125, §5]