43.88.030 - Instructions for submitting budget requests -- Content of the budget document or documents -- Separate budget document or schedules -- Format changes. - Washington Statutes

Instructions for submitting budget requests — Content of the budget document or documents — Separate budget document or schedules — Format changes.

(1) The director of financial management shall provide all agencies with a complete set of instructions for submitting biennial budget requests to the director at least three months before agency budget documents are due into the office of financial management. The budget document or documents shall consist of the governor's budget message which shall be explanatory of the budget and shall contain an outline of the proposed financial policies of the state for the ensuing fiscal period, as well as an outline of the proposed six-year financial policies where applicable, and shall describe in connection therewith the important features of the budget. The biennial budget document or documents shall also describe performance indicators that demonstrate measurable progress towards priority results. The message shall set forth the reasons for salient changes from the previous fiscal period in expenditure and revenue items and shall explain any major changes in financial policy. Attached to the budget message shall be such supporting schedules, exhibits and other explanatory material in respect to both current operations and capital improvements as the governor shall deem to be useful to the legislature. The budget document or documents shall set forth a proposal for expenditures in the ensuing fiscal period, or six-year period where applicable, based upon the estimated revenues and caseloads as approved by the economic and revenue forecast council and caseload forecast council or upon the estimated revenues and caseloads of the office of financial management for those funds, accounts, sources, and programs for which the forecast councils do not prepare an official forecast. Revenues shall be estimated for such fiscal period from the source and at the rates existing by law at the time of submission of the budget document, including the supplemental budgets submitted in the even-numbered years of a biennium. However, the estimated revenues and caseloads for use in the governor's budget document may be adjusted to reflect budgetary revenue transfers and revenue and caseload estimates dependent upon budgetary assumptions of enrollments, workloads, and caseloads. All adjustments to the approved estimated revenues and caseloads must be set forth in the budget document. The governor may additionally submit, as an appendix to each supplemental, biennial, or six-year agency budget or to the budget document or documents, a proposal for expenditures in the ensuing fiscal period from revenue sources derived from proposed changes in existing statutes.

     The budget document or documents shall also contain:

     (a) Revenues classified by fund and source for the immediately past fiscal period, those received or anticipated for the current fiscal period, and those anticipated for the ensuing biennium;

     (b) The undesignated fund balance or deficit, by fund;

     (c) Such additional information dealing with expenditures, revenues, workload, performance, and personnel as the legislature may direct by law or concurrent resolution;

     (d) Such additional information dealing with revenues and expenditures as the governor shall deem pertinent and useful to the legislature;

     (e) Tabulations showing expenditures classified by fund, function, and agency;

     (f) The expenditures that include nonbudgeted, nonappropriated accounts outside the state treasury;

     (g) Identification of all proposed direct expenditures to implement the Puget Sound water quality plan under chapter 90.71 RCW, shown by agency and in total; and

     (h) Tabulations showing each postretirement adjustment by retirement system established after fiscal year 1991, to include, but not be limited to, estimated total payments made to the end of the previous biennial period, estimated payments for the present biennium, and estimated payments for the ensuing biennium.

     (2) The budget document or documents shall include detailed estimates of all anticipated revenues applicable to proposed operating or capital expenditures and shall also include all proposed operating or capital expenditures. The total of beginning undesignated fund balance and estimated revenues less working capital and other reserves shall equal or exceed the total of proposed applicable expenditures. The budget document or documents shall further include:

     (a) Interest, amortization and redemption charges on the state debt;

     (b) Payments of all reliefs, judgments, and claims;

     (c) Other statutory expenditures;

     (d) Expenditures incident to the operation for each agency;

     (e) Revenues derived from agency operations;

     (f) Expenditures and revenues shall be given in comparative form showing those incurred or received for the immediately past fiscal period and those anticipated for the current biennium and next ensuing biennium;

     (g) A showing and explanation of amounts of general fund and other funds obligations for debt service and any transfers of moneys that otherwise would have been available for appropriation;

     (h) Common school expenditures on a fiscal-year basis;

     (i) A showing, by agency, of the value and purpose of financing contracts for the lease/purchase or acquisition of personal or real property for the current and ensuing fiscal periods; and

     (j) A showing and explanation of anticipated amounts of general fund and other funds required to amortize the unfunded actuarial accrued liability of the retirement system specified under chapter 41.45 RCW, and the contributions to meet such amortization, stated in total dollars and as a level percentage of total compensation.

     (3) The governor's operating budget document or documents shall reflect the statewide priorities as required by RCW 43.88.090.

     (4) The governor's operating budget document or documents shall identify activities that are not addressing the statewide priorities.

     (5) A separate capital budget document or schedule shall be submitted that will contain the following:

     (a) A statement setting forth a long-range facilities plan for the state that identifies and includes the highest priority needs within affordable spending levels;

     (b) A capital program consisting of proposed capital projects for the next biennium and the two biennia succeeding the next biennium consistent with the long-range facilities plan. Insomuch as is practical, and recognizing emergent needs, the capital program shall reflect the priorities, projects, and spending levels proposed in previously submitted capital budget documents in order to provide a reliable long-range planning tool for the legislature and state agencies;

     (c) A capital plan consisting of proposed capital spending for at least four biennia succeeding the next biennium;

     (d) A strategic plan for reducing backlogs of maintenance and repair projects. The plan shall include a prioritized list of specific facility deficiencies and capital projects to address the deficiencies for each agency, cost estimates for each project, a schedule for completing projects over a reasonable period of time, and identification of normal maintenance activities to reduce future backlogs;

     (e) A statement of the reason or purpose for a project;

     (f) Verification that a project is consistent with the provisions set forth in chapter 36.70A RCW;

     (g) A statement about the proposed site, size, and estimated life of the project, if applicable;

     (h) Estimated total project cost;

     (i) For major projects valued over five million dollars, estimated costs for the following project components: Acquisition, consultant services, construction, equipment, project management, and other costs included as part of the project. Project component costs shall be displayed in a standard format defined by the office of financial management to allow comparisons between projects;

     (j) Estimated total project cost for each phase of the project as defined by the office of financial management;

     (k) Estimated ensuing biennium costs;

     (l) Estimated costs beyond the ensuing biennium;

     (m) Estimated construction start and completion dates;

     (n) Source and type of funds proposed;

     (o) Estimated ongoing operating budget costs or savings resulting from the project, including staffing and maintenance costs;

     (p) For any capital appropriation requested for a state agency for the acquisition of land or the capital improvement of land in which the primary purpose of the acquisition or improvement is recreation or wildlife habitat conservation, the capital budget document, or an omnibus list of recreation and habitat acquisitions provided with the governor's budget document, shall identify the projected costs of operation and maintenance for at least the two biennia succeeding the next biennium. Omnibus lists of habitat and recreation land acquisitions shall include individual project cost estimates for operation and maintenance as well as a total for all state projects included in the list. The document shall identify the source of funds from which the operation and maintenance costs are proposed to be funded;

     (q) Such other information bearing upon capital projects as the governor deems to be useful;

     (r) Standard terms, including a standard and uniform definition of normal maintenance, for all capital projects;

     (s) Such other information as the legislature may direct by law or concurrent resolution.

     For purposes of this subsection (5), the term "capital project" shall be defined subsequent to the analysis, findings, and recommendations of a joint committee comprised of representatives from the house capital appropriations committee, senate ways and means committee, legislative evaluation and accountability program committee, and office of financial management.

     (6) No change affecting the comparability of agency or program information relating to expenditures, revenues, workload, performance and personnel shall be made in the format of any budget document or report presented to the legislature under this section or RCW 43.88.160(1) relative to the format of the budget document or report which was presented to the previous regular session of the legislature during an odd-numbered year without prior legislative concurrence. Prior legislative concurrence shall consist of (a) a favorable majority vote on the proposal by the standing committees on ways and means of both houses if the legislature is in session or (b) a favorable majority vote on the proposal by members of the legislative evaluation and accountability program committee if the legislature is not in session.

[2006 c 334 § 43. Prior: 2005 c 386 § 3; 2005 c 319 § 108; 2004 c 276 § 908; 2002 c 371 § 911; 2000 2nd sp.s. c 4 § 12; 1998 c 346 § 910; prior: 1997 c 168 § 5; 1997 c 96 § 4; prior: 1994 c 247 § 7; 1994 c 219 § 2; prior: 1991 c 358 § 1; 1991 c 284 § 1; 1990 c 115 § 1; prior: 1989 c 311 § 3; 1989 c 11 § 18; 1987 c 502 § 2; prior: 1986 c 215 § 3; 1986 c 112 § 1; 1984 c 138 § 7; 1981 c 270 § 3; 1980 c 87 § 26; 1977 ex.s. c 247 § 1; 1973 1st ex.s. c 100 § 3; 1965 c 8 § 43.88.030; prior: 1959 c 328 § 3.]

Notes: Effective date -- 2006 c 334: See note following RCW 47.01.051.

Findings--Intent--Part headings--Effective dates -- 2005 c 319: See notes following RCW 43.17.020.

Severability -- Effective date -- 2004 c 276: See notes following RCW 43.330.167.

Severability -- Effective date -- 2002 c 371: See notes following RCW 9.46.100.

Construction -- Severability -- Effective date -- 1998 c 346: See notes following RCW 50.24.014.

Effective date -- 1997 c 168: See RCW 43.88C.900.

Findings -- Purpose -- 1997 c 96: See note following RCW 43.82.150.

Effective date -- 1994 c 247: See note following RCW 41.32.4991.

Finding -- 1994 c 219: "The legislature finds that the acquisition, construction, and management of state-owned and leased facilities has a profound and long-range effect upon the delivery and cost of state programs, and that there is an increasing need for better facility planning and management to improve the effectiveness and efficiency of state facilities." [1994 c 219 § 1.]

Effective date -- 1991 c 358: "This act shall take effect April 1, 1992." [1991 c 358 § 8.]

Severability -- 1989 c 11: See note following RCW 9A.56.220.