9-4-5103 - Estimates by departments Classification of expenditures. - Tennessee Statutes

9-4-5103. Estimates by departments Classification of expenditures.

(a)  On or before December 1 of each year, all departments, offices, and agencies of the state government shall prepare on blanks furnished to them by the commissioner of finance and administration, and submit to such officer, estimates of their expenditure requirements for the next fiscal year compared with the corresponding figures of the last completed fiscal year and estimated figures for the current fiscal year. The expenditure estimates shall be classified to set forth the data by funds, organization units, character and objects of expenditure; the organization units may be subclassified by function and activities, or in any other manner at the discretion of the commissioner.

(b)  [Contingent upon funding. See the Compiler's Notes.] Any state agency subject to performance-based budgeting requirements under part 56 of this chapter, shall include with its budget request the program performance measures and standards required by § 9-4-5606. The following documentation shall accompany the budget request in a form to be prescribed by the commissioner of finance and administration:

     (1)  Identification of the customers, clients, and users of each program;

     (2)  The purpose of each program or the benefit derived by the customers, clients, and users of the program;

     (3)  Costs of each program;

     (4)  All sources of funding for each program, classified as appropriations from state revenues or reserves, specifying appropriations from dedicated taxes and fees, and departmental revenues by type, as determined by the commissioner of finance and administration;

     (5)  Information on fees collected and the adequacy of those fees in funding each program for which the fees are collected;

     (6)  An assessment of whether each program is conducive to performance-based budgeting; and

     (7)  An assessment of the time needed to develop meaningful performance measures for each program.

[Acts 1937, ch. 33, § 19; C. Supp. 1950, § 255.19; impl. am. Acts 1959, ch. 9, § 3; impl. am. Acts 1961, ch. 97, § 3; Acts 1969, ch. 12, §§ 2, 3; T.C.A. (orig. ed.), § 9-602; T.C.A. § 9-6-103; Acts 2002, ch. 875, § 3.]