SUBPART B. OPERATING BUDGET ENACTMENT
§51. General Appropriation Bill; other appropriation bills
A.(1) The governor shall cause a General Appropriation Bill for the ordinary
operating expenses of government to be introduced which shall be in conformity with the
recommendations for appropriations contained in the budget estimate as provided by Article
VII, Section 11(B) of the Constitution of Louisiana.
(2) The General Appropriation Bill and other appropriation bills shall not appropriate
any funds, as defined in Article VII, Section 10(J) of the Constitution of Louisiana, which
are not part of the official forecast except as provided for in R.S. 39:54(A)(2). The General
Appropriation Bill and other appropriation bills for Fiscal Year 2018-2019 and each fiscal
year thereafter shall include a listing of all incentive expenditure programs by department,
including the forecasted amount of each incentive expenditure as adopted for the current
fiscal year by the Revenue Estimating Conference. The incentive expenditure programs shall
be stated as a separate description in the program activities of the respective department,
agency, or authority of the state which administers an incentive expenditure program. Such
incentive expenditure programs shall not be included as, nor counted towards, the operating
expenses of the relevant department, agency, or authority.
(3) In the event that the Legislative Fiscal Office reports that the budget estimate as
provided by Article VII, Section 11(A) of the Constitution of Louisiana provides for
appropriations out of the state general fund and dedicated funds for the ensuing fiscal year
for health care as contained in Schedule 09, Louisiana Department of Health, and for higher
education as contained in Schedule 19, Higher Education and Louisiana State University
Health Sciences Center Health Care Services Division, in amounts less than the
appropriations for either purpose as contained for the same schedules in the existing
operating budget for the current fiscal year as of the day the executive budget is submitted
to the Joint Legislative Committee on the Budget, the governor shall cause a General
Appropriation Bill to be introduced as provided by Article VII, Section 11(B) of the
Constitution of Louisiana which shall provide separate recommendations for discretionary
and nondiscretionary expenditures and the means of financing such expenditures which are
subject to appropriation.
(4) The General Appropriation Bill and the bill appropriating funds for ancillary
expenses of state government shall each be submitted for introduction no later than fourteen
days after submission of the executive budget to the Joint Legislative Committee on the
Budget as required by R.S. 39:37.
B. The General Appropriation Bill and the bill appropriating funds for ancillary
expenses of state government shall include for each program, department, and budget unit,
the number of authorized positions and the existing operating budget for a date certain to be
established by the budget office for the current fiscal year adjacent to the number of
authorized positions and the appropriations for the ensuing fiscal year.
C. The General Appropriation Bill shall reflect specific appropriations for each
agency and its programs and shall include the allocation of expenditures, itemized by
category for each agency, as recommended for the existing operating budget and for the
ensuing fiscal year in the supporting document. The provisions of this Subsection regarding
the allocation of expenditures shall not apply to any agency or program in Schedule 19,
Higher Education, or Louisiana State University Health Sciences Center Health Care
Services Division.
D. The bill appropriating funds for the expenses of the legislature and the bill
appropriating funds for the expenses of the judiciary shall be submitted by the legislature and
the judiciary, respectively, for introduction no later than forty-five days prior to each regular
session of the legislature, except that during the first year of each term they shall be
submitted no later than thirty days prior to the regular session of the legislature. The bill
appropriating funds for the expenses of the legislature and the bill appropriating funds for
the expenses of the judiciary shall include the existing operating budget for the current fiscal
year adjacent to the appropriations for the ensuing fiscal year.
E. The Five Year Estimated Revenue Loss Chart from the most recent Tax
Exemption Budget prepared by the Department of Revenue shall be an appendix to the
General Appropriation Bill. The Joint Legislative Committee on the Budget shall annually
review and evaluate the Five Year Estimated Revenue Loss Chart.
F. Any appropriation bill in which a reduction in an appropriation is authorized shall
designate the reduction by placing parenthesis around the amount.
G. Contributions towards the unfunded accrued liability of the state public retirement
systems existing as of June 30, 1988, for each agency shall be contained in an appendix to
the General Appropriation Bill.
Acts 1989, No. 836, §1, eff. July 1, 1989; Acts 1997, No. 1403, §2, eff. July 1, 1997;
Acts 1997, No. 1465, §2, eff. July 15, 1997; Acts 2003, No. 1029, §1; Acts 2008, No. 735,
§1; Acts 2010, No. 966, §1, eff. Jan. 1, 2011; Acts 2010, No. 969, §1; Acts 2013, No. 419,
§1, eff. July 1, 2013; Acts 2013, No. 424, §2; Acts 2014, No. 797, §1, eff. July 1, 2014; Acts
2017, No. 401, §1, eff. July 1, 2017; Acts 2017, No. 416, §1; Acts 2020, No. 213, §1, eff.
July 1, 2020.