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Budget Instructions

  • In July, the Legislative Research Commission issues standard and uniform instructions and forms which must be used by state agencies in each branch of government. Agencies transmit their requests concurrently to the LRC and designated branch offices by November 15 prior to the Regular Session.

Agency Budget Requests

In compliance with LRC budget preparation guidelines, agency budget requests are organized and summarized according to two levels of budget information - Current Services and Additional Funding budget levels.
  • Current Services requests

    support, within defined calculation guidelines,

    1. projected funding for existing operations and
    2. services and mandated activities on a recurring expenditure base.

    Current Services represent what is called "continuation" funding.

  • Additional Funding requests

    deal with agency proposals to fund

    1. new or expanded services and
    2. recurring operations which cannot be accommodated within the Current Services calculation guidelines, including requests to substitute General Fund moneys for anticipated reductions in federal or restricted resources.

    Agencies are not limited in what or how much may be requested.
Historical fiscal data on two of the most recent fiscal years, the current year revised budget and the request for the next two fiscal years are displayed in budget records and documents.
  • Current services budgets are deemed to be the agencies' highest priority.
  • Department and Cabinet heads are required to prioritize Additional Funding requests.
  • If a funding request depends upon new legislation, a draft legislative proposal is requested.
  • Capital Projects are itemized, with related financing sources, descriptive information and justification.
  • Capital budget requests must be consistent with the recommendations of the Capital Planning Advisory Board.

Budget Planning Report

  • Office of the State Budget Director (in conjunction with joint executive-legislative consensus revenue forecasting group) provides a budget planning report by August 15. Includes:

    baseline five year economic projections;
    preliminary revenue planning estimates for budget unit requests.

  • Office of the State Budget Director provides preliminary detailed 2000-2002 revenue estimates for the General and Road Funds, (based on revenue forecast from joint executive-legislative consensus forecast group) by October 15.

Revenue Forecasts

  • Preliminary General Fund and Road Fund revenue estimates for the current fiscal year and each year of the next biennium are developed by the consensus revenue forecasting group and provided by the Office of the State Budget Director in mid-October.
  • Final official revenue estimates based upon current tax structure and estimates for any proposed tax legislation are due by the fifteenth (15th) legislative day.
  • State agencies are responsible for forecasting estimates of restricted funds receipts and federal revenues

Branch Recommendations

  • Branch budget recommendations are due the fifteenth (15th) legislative day for regular sessions following the election of a governor.
  • During mid-term, branch budget recommendations must be submitted by the tenth legislative day.
  • For a newly-elected governor, a budget plan and legislative program must be formulated and presented about seven weeks after Inauguration Day and twelve weeks after Election Day.
  • The Governor submits additional financial and budgetary information under several provisions of KRS Chapter 48.