§ 307 -   Form of budget

§ 307. Form of budget

(a) The budget shall be arranged and classified so as to show separately the following estimates and recommendations:

(1) Expenses of state administration.

(2) Deficiencies, overdrafts, and unexpended balances in appropriations of former years.

(3) Bonded debt, loans, and interest charges.

(4) All requests and proposals for expenditures for new projects, new construction, additions, improvements, and other capital outlay.

(5) With respect to the tax expenditure budget required under subsection 306(b) of this chapter, all requests and proposals for new, amended, or continued tax expenditures as defined in section 312 of this chapter.

(b) The budget shall also include in detail definite recommendations of the governor relative to the amounts which should be appropriated to each of the activities herein referred to. It shall also include definite recommendations of the governor relative to the financing of the expenditures recommended and the appropriate amounts to be raised from ordinary revenue, direct taxes, bonds or loans. The financing of the expenditures recommended, as proposed by the governor, shall not include the funds from the budget stabilization trust fund as established in section 308 of this title. With the budget, the governor shall submit to the general assembly such messages, statements or supplemental data with reference to the same, as the governor may deem expedient, however budget documentation shall include to the extent possible the following:

(1) Specific sources of receipts. In the event of special fund appropriations the particular special fund sources shall be itemized.

(2) Interdepartmental transfers shall be explained, including the source department of said transfer.

(3) Changes in positions within departmental budgets including prior year, current year and requested budget year positions counts by title and category. Positions should be identified as to whether they are filled and unfilled.

(4) A document outlining proposed changes in program funding and related policy changes that they reflect. This summary shall include narrative description of the proposed changes.

(c) The budget shall also include a strategic plan for each state agency, department, office or other entity or program. A strategic plan shall include the following:

(1) a statement of mission and goals;

(2) a description of indicators used to measure output and outcome;

(3) identification of the groups of people served, including those having service priorities or other service measures established by law, and estimates of the changes in those groups expected during the term of the plan;

(4) an analysis of the use of resources to meet needs, including future needs, an analysis of additional resources that may be necessary to meet future needs;

(5) an analysis of expected changes in the services provided by that agency because of changes in state or federal law;

(6) a description of the means and strategies for meeting needs of the agency or program, including future needs and achieving the goals under which the agency or program provides services;

(7) a description of the capital improvement needs of the agency during the period covered by the plan;

(8) a prioritization, if appropriate, of the capital investment needs of the agency or program during the period covered by the plan;

(9) any other information that may be required.

(d) The governor's budget shall include his or her recommendations for an annual budget for Medicaid and all other health care assistance programs administered by the agency of human services. The governor's proposed Medicaid budget shall include a proposed annual financial plan, and a proposed five-year financial plan, with the following information and analysis:

(1) anticipated revenues;

(2) anticipated expenditures, including anticipated per member per month expenditures for each population category eligible for health care assistance;

(3) anticipated caseloads, including anticipated caseloads for each population category eligible for health care assistance;

(4) anticipated utilization;

(5) health care inflation trends;

(6) recommendations for funding provider reimbursement at levels sufficient to ensure reasonable access to care, and at levels at least equal to Medicare reimbursement;

(7) recommendations relating to Medicaid and other program eligibility, the benefit plan, cost-sharing, utilization controls, reimbursement, and any other matter necessary to align anticipated expenditures and revenues; and

(8) any other recommendations or information affecting the financial sustainability of Medicaid and all other health care assistance programs administered by the agency of human services.

(e) The budget shall also include any proposed charges to be billed to departmental budgets for payment to the financial management, workers' compensation, and facilities operations internal service funds. Such charges shall be subject to legislative approval. The departments of finance and management and buildings and general services shall include with their annual budget submissions details of any such charges to be made projected by department and the financial case for the proposed changes in charges for the three internal services funds. (Amended 1987, No. 114, § 1, eff. June 29, 1987; 1993, No. 210 (Adj. Sess.), § 281; 2001, No. 142 (Adj. Sess.), § 148d; 2003, No. 66, §§ 298, 299; 2003, No. 122 (Adj. Sess.), § 10, eff. June 10, 2004; 2005, No. 174 (Adj. Sess.), § 61; 2009, No. 1 (Sp. Sess.), § H.17, eff. June 2, 2009.)