35-115
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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. (c) Similar summary statements of estimated fund balances for the current fiscal year. 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. |