8.22 NATURE AND CONTENTS OF BUDGET.
The budget shall consist of four parts, the nature and contents of
which shall be as follows:
1. Part I -- Governor's budget message.a. Part I shall consist of the governor's budget message, in
which the governor shall set forth:
(1) (a) The governor's program for meeting all the expenditure
needs of the government for the fiscal year, indicating the classes
of funds, general or special, from which appropriations are to be
made and the means through which the expenditures shall be financed.
(b) The governor's program shall include a single budget request
for all capital projects proposed by the governor. The request shall
include but is not limited to the following:
(i) The purpose and need for each capital project.
(ii) A priority listing of capital projects.
(iii) The costs of acquisition, lease, construction, renovation,
or demolition of each capital project.
(iv) The identification of the means and source of funding each
capital project.
(v) The estimated operating costs of each capital project after
completion.
(vi) The estimated maintenance costs of each capital project
after completion.
(vii) The consequences of delaying or abandoning each capital
project.
(viii) Alternative approaches to meeting the purpose or need for
each capital project.
(ix) Alternative financing mechanisms.
(x) A cost-benefit analysis or economic impact of each capital
project.
b. (1) Financial statements giving in summary form:
(a) The condition of the treasury at the end of the last
completed fiscal year, the estimated condition of the treasury at the
end of the year in progress, and the estimated condition of the
treasury at the end of the following fiscal year if the governor's
budget proposals are put into effect.
(b) Statements showing the bonded indebtedness of the government,
debt authorized and unissued, debt redemption and interest
requirements, and condition of the sinking funds, if any.
(c) A summary of appropriations recommended for the following
fiscal year for each department and establishment and for the
government as a whole, in comparison with the actual expenditures for
the last completed fiscal year and the estimated expenditures for the
year in progress.
(d) A summary of the revenue, estimated to be received by the
government during the following fiscal year, classified according to
sources, in comparison with the actual revenue received by the
government during the last completed fiscal year and estimated income
during the year in progress.
(e) A statement of federal funds received in the form of block or
categorical grants which were not included in the governor's budget
for the previous fiscal year and a statement of anticipated block
grants and categorical grants. The budget shall indicate how the
federal funds will be used and the programs to which they will be
allocated. The amount of state funds required to implement the
programs to which the federal funds will apply shall also be
indicated. The departments shall provide information to the director
on the anticipated federal block grants and categorical grants to be
received on or before November 1 of each year. The director shall
use this information to develop an annual update of the statement of
federal funds received which shall be provided to the general
assembly.
(f) Other financial statements, data, and comments as in the
governor's opinion are necessary or desirable in order to make known
in all practicable detail the financial condition and operation of
the government and the effect that the budget as proposed by the
governor will have on the financial condition and operation.
(2) If the estimated revenues of the government for the ensuing
fiscal year as set forth in the budget on the basis of existing laws,
plus the estimated amounts in the treasury at the close of the year
in progress, available for expenditure in the ensuing fiscal year are
less than the aggregate recommended for the ensuing fiscal year as
contained in the budget, the governor shall make recommendations to
the legislature in respect to the manner in which the deficit shall
be met, whether by an increase in the state tax or the imposition of
new taxes, increased rates on existing taxes, or otherwise, and if
the aggregate of the estimated revenues, plus estimated balances in
the treasury, is greater than the recommended appropriations for the
ensuing fiscal year, the governor shall make recommendations in
reference to the application of the surplus to the reduction of debt
or otherwise, to the reduction in taxation, or to such other action
as in the governor's opinion is in the interest of the public
welfare.
2. Part II -- Recommended appropriations.a. Part II shall present in detail for the ensuing fiscal
year the governor's recommendations for appropriations to meet the
expenditure needs of the government from each general class of funds,
in comparison with actual expenditures for each of the purposes
during the last completed fiscal year and estimated expenditures for
the year in progress, classified by departments and establishments
and indicating for each the appropriations recommended for:
(1) Meeting the cost of administration, operation, and
maintenance of the departments and establishments.
(2) Appropriations for meeting the cost of land, public
improvements, and other capital outlays in connection with the
departments and establishments.
b. Each item of expenditure, actual or estimated, and
appropriations recommended for administration, operation, and
maintenance of each department or establishment shall be supported by
detailed statements showing the actual and estimated expenditures and
appropriations classified by objects according to a standard scheme
of classification to be prescribed by the director.
3. Part III -- Appropriation bills. Part III shall include a
draft or drafts of appropriation bills having for their purpose to
give legal sanction to the appropriations recommended to be made in
parts I and II. The appropriation bills shall indicate the funds,
general or special, from which the appropriations shall be paid, but
the appropriations need not be in greater detail than to indicate the
total appropriation to be made for:
a. Administration, operation, and maintenance of each
department and establishment for the fiscal year.
b. The cost of land, public improvements, and other capital
outlays for each department and establishment, itemized by specific
projects or classes of projects of the same general character.
4. Part IV -- Strategic plan. Part IV shall include an
explanation that correlates the budget with the enterprise strategic
plan adopted pursuant to section 8E.204. The budget shall provide an
explanation of appropriations recommended for the administration and
maintenance of an agency as defined in section 8E.103 with the
general evaluation of the agency in meeting enterprise strategic
goals, including identifying goals that require legislation.
8.22 NATURE AND CONTENTS OF BUDGET.
The budget shall consist of four parts, the nature and contents of
which shall be as follows:
1. Part I -- Governor's budget message.a. Part I shall consist of the governor's budget message, in
which the governor shall set forth:
(1) (a) The governor's program for meeting all the expenditure
needs of the government for the fiscal year, indicating the classes
of funds, general or special, from which appropriations are to be
made and the means through which the expenditures shall be financed.
(b) The governor's program shall include a single budget request
for all capital projects proposed by the governor. The request shall
include but is not limited to the following:
(i) The purpose and need for each capital project.
(ii) A priority listing of capital projects.
(iii) The costs of acquisition, lease, construction, renovation,
or demolition of each capital project.
(iv) The identification of the means and source of funding each
capital project.
(v) The estimated operating costs of each capital project after
completion.
(vi) The estimated maintenance costs of each capital project
after completion.
(vii) The consequences of delaying or abandoning each capital
project.
(viii) Alternative approaches to meeting the purpose or need for
each capital project.
(ix) Alternative financing mechanisms.
(x) A cost-benefit analysis or economic impact of each capital
project.
b. (1) Financial statements giving in summary form:
(a) The condition of the treasury at the end of the last
completed fiscal year, the estimated condition of the treasury at the
end of the year in progress, and the estimated condition of the
treasury at the end of the following fiscal year if the governor's
budget proposals are put into effect.
(b) Statements showing the bonded indebtedness of the government,
debt authorized and unissued, debt redemption and interest
requirements, and condition of the sinking funds, if any.
(c) A summary of appropriations recommended for the following
fiscal year for each department and establishment and for the
government as a whole, in comparison with the actual expenditures for
the last completed fiscal year and the estimated expenditures for the
year in progress.
(d) A summary of the revenue, estimated to be received by the
government during the following fiscal year, classified according to
sources, in comparison with the actual revenue received by the
government during the last completed fiscal year and estimated income
during the year in progress.
(e) A statement of federal funds received in the form of block or
categorical grants which were not included in the governor's budget
for the previous fiscal year and a statement of anticipated block
grants and categorical grants. The budget shall indicate how the
federal funds will be used and the programs to which they will be
allocated. The amount of state funds required to implement the
programs to which the federal funds will apply shall also be
indicated. The departments shall provide information to the director
on the anticipated federal block grants and categorical grants to be
received on or before November 1 of each year. The director shall
use this information to develop an annual update of the statement of
federal funds received which shall be provided to the general
assembly.
(f) Other financial statements, data, and comments as in the
governor's opinion are necessary or desirable in order to make known
in all practicable detail the financial condition and operation of
the government and the effect that the budget as proposed by the
governor will have on the financial condition and operation.
(2) If the estimated revenues of the government for the ensuing
fiscal year as set forth in the budget on the basis of existing laws,
plus the estimated amounts in the treasury at the close of the year
in progress, available for expenditure in the ensuing fiscal year are
less than the aggregate recommended for the ensuing fiscal year as
contained in the budget, the governor shall make recommendations to
the legislature in respect to the manner in which the deficit shall
be met, whether by an increase in the state tax or the imposition of
new taxes, increased rates on existing taxes, or otherwise, and if
the aggregate of the estimated revenues, plus estimated balances in
the treasury, is greater than the recommended appropriations for the
ensuing fiscal year, the governor shall make recommendations in
reference to the application of the surplus to the reduction of debt
or otherwise, to the reduction in taxation, or to such other action
as in the governor's opinion is in the interest of the public
welfare.
2. Part II -- Recommended appropriations.a. Part II shall present in detail for the ensuing fiscal
year the governor's recommendations for appropriations to meet the
expenditure needs of the government from each general class of funds,
in comparison with actual expenditures for each of the purposes
during the last completed fiscal year and estimated expenditures for
the year in progress, classified by departments and establishments
and indicating for each the appropriations recommended for:
(1) Meeting the cost of administration, operation, and
maintenance of the departments and establishments.
(2) Appropriations for meeting the cost of land, public
improvements, and other capital outlays in connection with the
departments and establishments.
b. Each item of expenditure, actual or estimated, and
appropriations recommended for administration, operation, and
maintenance of each department or establishment shall be supported by
detailed statements showing the actual and estimated expenditures and
appropriations classified by objects according to a standard scheme
of classification to be prescribed by the director.
3. Part III -- Appropriation bills. Part III shall include a
draft or drafts of appropriation bills having for their purpose to
give legal sanction to the appropriations recommended to be made in
parts I and II. The appropriation bills shall indicate the funds,
general or special, from which the appropriations shall be paid, but
the appropriations need not be in greater detail than to indicate the
total appropriation to be made for:
a. Administration, operation, and maintenance of each
department and establishment for the fiscal year.
b. The cost of land, public improvements, and other capital
outlays for each department and establishment, itemized by specific
projects or classes of projects of the same general character.
4. Part IV -- Strategic plan. Part IV shall include an
explanation that correlates the budget with the enterprise strategic
plan adopted pursuant to section 8E.204. The budget shall provide an
explanation of appropriations recommended for the administration and
maintenance of an agency as defined in section 8E.103 with the
general evaluation of the agency in meeting enterprise strategic
goals, including identifying goals that require legislation.
8.22 NATURE AND CONTENTS OF BUDGET.
The budget shall consist of four parts, the nature and contents of
which shall be as follows:
1. Part I -- Governor's budget message.a. Part I shall consist of the governor's budget message, in
which the governor shall set forth:
(1) (a) The governor's program for meeting all the expenditure
needs of the government for the fiscal year, indicating the classes
of funds, general or special, from which appropriations are to be
made and the means through which the expenditures shall be financed.
(b) The governor's program shall include a single budget request
for all capital projects proposed by the governor. The request shall
include but is not limited to the following:
(i) The purpose and need for each capital project.
(ii) A priority listing of capital projects.
(iii) The costs of acquisition, lease, construction, renovation,
or demolition of each capital project.
(iv) The identification of the means and source of funding each
capital project.
(v) The estimated operating costs of each capital project after
completion.
(vi) The estimated maintenance costs of each capital project
after completion.
(vii) The consequences of delaying or abandoning each capital
project.
(viii) Alternative approaches to meeting the purpose or need for
each capital project.
(ix) Alternative financing mechanisms.
(x) A cost-benefit analysis or economic impact of each capital
project.
b. (1) Financial statements giving in summary form:
(a) The condition of the treasury at the end of the last
completed fiscal year, the estimated condition of the treasury at the
end of the year in progress, and the estimated condition of the
treasury at the end of the following fiscal year if the governor's
budget proposals are put into effect.
(b) Statements showing the bonded indebtedness of the government,
debt authorized and unissued, debt redemption and interest
requirements, and condition of the sinking funds, if any.
(c) A summary of appropriations recommended for the following
fiscal year for each department and establishment and for the
government as a whole, in comparison with the actual expenditures for
the last completed fiscal year and the estimated expenditures for the
year in progress.
(d) A summary of the revenue, estimated to be received by the
government during the following fiscal year, classified according to
sources, in comparison with the actual revenue received by the
government during the last completed fiscal year and estimated income
during the year in progress.
(e) A statement of federal funds received in the form of block or
categorical grants which were not included in the governor's budget
for the previous fiscal year and a statement of anticipated block
grants and categorical grants. The budget shall indicate how the
federal funds will be used and the programs to which they will be
allocated. The amount of state funds required to implement the
programs to which the federal funds will apply shall also be
indicated. The departments shall provide information to the director
on the anticipated federal block grants and categorical grants to be
received on or before November 1 of each year. The director shall
use this information to develop an annual update of the statement of
federal funds received which shall be provided to the general
assembly.
(f) Other financial statements, data, and comments as in the
governor's opinion are necessary or desirable in order to make known
in all practicable detail the financial condition and operation of
the government and the effect that the budget as proposed by the
governor will have on the financial condition and operation.
(2) If the estimated revenues of the government for the ensuing
fiscal year as set forth in the budget on the basis of existing laws,
plus the estimated amounts in the treasury at the close of the year
in progress, available for expenditure in the ensuing fiscal year are
less than the aggregate recommended for the ensuing fiscal year as
contained in the budget, the governor shall make recommendations to
the legislature in respect to the manner in which the deficit shall
be met, whether by an increase in the state tax or the imposition of
new taxes, increased rates on existing taxes, or otherwise, and if
the aggregate of the estimated revenues, plus estimated balances in
the treasury, is greater than the recommended appropriations for the
ensuing fiscal year, the governor shall make recommendations in
reference to the application of the surplus to the reduction of debt
or otherwise, to the reduction in taxation, or to such other action
as in the governor's opinion is in the interest of the public
welfare.
2. Part II -- Recommended appropriations.a. Part II shall present in detail for the ensuing fiscal
year the governor's recommendations for appropriations to meet the
expenditure needs of the government from each general class of funds,
in comparison with actual expenditures for each of the purposes
during the last completed fiscal year and estimated expenditures for
the year in progress, classified by departments and establishments
and indicating for each the appropriations recommended for:
(1) Meeting the cost of administration, operation, and
maintenance of the departments and establishments.
(2) Appropriations for meeting the cost of land, public
improvements, and other capital outlays in connection with the
departments and establishments.
b. Each item of expenditure, actual or estimated, and
appropriations recommended for administration, operation, and
maintenance of each department or establishment shall be supported by
detailed statements showing the actual and estimated expenditures and
appropriations classified by objects according to a standard scheme
of classification to be prescribed by the director.
3. Part III -- Appropriation bills. Part III shall include a
draft or drafts of appropriation bills having for their purpose to
give legal sanction to the appropriations recommended to be made in
parts I and II. The appropriation bills shall indicate the funds,
general or special, from which the appropriations shall be paid, but
the appropriations need not be in greater detail than to indicate the
total appropriation to be made for:
a. Administration, operation, and maintenance of each
department and establishment for the fiscal year.
b. The cost of land, public improvements, and other capital
outlays for each department and establishment, itemized by specific
projects or classes of projects of the same general character.
4. Part IV -- Strategic plan. Part IV shall include an
explanation that correlates the budget with the enterprise strategic
plan adopted pursuant to section 8E.204. The budget shall provide an
explanation of appropriations recommended for the administration and
maintenance of an agency as defined in section 8E.103 with the
general evaluation of the agency in meeting enterprise strategic
goals, including identifying goals that require legislation.
