9-4-5106 - Form and contents of budget document General appropriations bill. - Tennessee Statutes

9-4-5106. Form and contents of budget document General appropriations bill.

(a)  The budget document, presenting the financial plan of the state government for the next fiscal year, shall be set up in four (4) parts, the nature and contents of which are as follows:

     (1)  Part 1 shall consist of a budget message by the governor which shall outline the financial policy of the state government for the ensuing fiscal year, describing in connection therewith the important features of the financial plan; it shall also embrace a general budget summary setting forth the aggregate figures of the budget in such manner as to show the balances, relations between the total proposed expenditures and the total anticipated revenues, together with the other means of financing the budget for the next fiscal year, contrasted with the corresponding figures for the last completed fiscal year and for the fiscal year in progress. The general budget summary shall be supported by explanatory schedules or statements, classifying the expenditures contained therein by organization units, objects and funds and the income by organization units, sources, and funds;

     (2)  Part 2 shall include the segregated information on state-levied taxes and proposed expenditures of state-levied taxes required by § 9-4-5101(d);

     (3)  Part 3 shall embrace the detailed budget estimates both of expenditures and revenues as provided in this chapter; it also shall include a performance-based program budget for all state agencies subject to performance-based budgeting, including program statements and performance measures; it shall also include a statement of the bonded indebtedness of the state government, showing the debt redemption requirements scheduled over the fiscal years until the final date of retirement, the net and gross debt of the state, and the condition of the sinking funds; in addition thereto, it shall contain any statements relative to the financial plan which the governor may deem desirable, or which may be required by the general assembly; and

     (4)  Part 4 shall embrace complete drafts of the budget bills, that is, the legislative measures required to give legal sanction to the financial plan when adopted by the general assembly. These bills shall include an appropriation bill, authorizing, by spending agencies and by funds, all expenditures of the state government for the next fiscal year, and such other bills as may be required to provide the revenues necessary to finance the budget. The governor shall submit these bills for introduction in both houses of the general assembly at the time the budget is submitted.

(b)  [Deleted by 2002 amendment.]

[Acts 1937, ch. 33, § 18; C. Supp. 1950, § 255.18; Acts 1969, ch. 12, §§ 7-10; T.C.A. (orig. ed.), § 9-605; Acts 1992, ch. 896, § 3; 1993, ch. 66, § 12; T.C.A. § 9-6-106; Acts 2002, ch. 510, § 2; 2002, ch. 875, §§ 4, 7.]