OPB Road. Show September 2006 Office of Planning and Budget Division of Administration State of Louisiana 1 Louisiana Office of Planning and Budget
Office of Planning and Budget • Welcome and Introduction • AGENDA • Budget Basics FY 07 -08 – Accountability for Line Item Appropriations – Changes – Special Concerns • • ISIS/HR Data & Budget – FEMA Reimbursement & Coding – ZP 22 – ZP 39 – ZP 116 – BR 9 B • • • BA-7 s 2 Revised Five-Year Strategic Plans • – Expenditure & Revenue Budget Adjustment Request “Act 160” Undersecretary’s Report • – Expenditure & Revenue Budget Controls State Emergency Response Fund – Act 640 of 2006 • EB-RB Controls Senate Concurrent Resolutions (SCRs) 43 and 130 • La. PAS FY 06 -07 Reporting • Katrina/Rita Cost Classifications – Hurricanes Katrina & Rita Expenditure & Revenue Tracking FY 07 -08 Operational Plans • Executive Orders KBB 06 -32 & 33 Questions and Answers as we go and at end Louisiana Office of Planning and Budget
Office of Planning and Budget Division of Administration State of Louisiana 3 Louisiana Office of Planning and Budget
Performance-based Budgeting for Results $ Performance-based budgets focus on “return on investment”— that is, what do we get for our investment of state resources? ¢ Basic service level (or continuation of basic services)? ¢ Increased services (more services to same recipients or expansion of ¢ ¢ ¢ same services to more recipients)? Better (higher quality) services? More efficient services (cost savings in service delivery)? Mitigation or resolution of a problem? Budgeting for Results 4 Louisiana Office of Planning and Budget
Performance-based Budgeting for Results— With an Eye on the Price Tag $ Performance-based budgeting emphasizes program effectiveness and bases decision making (whether for continuation or enhancement of a program) on outcomes. $ However, the costs of achieving those outcomes must be scrutinized to ensure efficient service delivery and maximize allocation of scarce resources. Budgeting for Results 5 Louisiana Office of Planning and Budget
Operating Budgets $ A budget is a plan for receiving and spending funds; it is an allocation of anticipated resources. There are two parts to a budget: ¢ Means of Financing (what comes in); and ¢ Expenditures (what goes out). MOF EXPENDS $ Budget requests must provide detailed information on both parts. ¢ Primary source of data for OPB budget analysis and recommendations ¢ Give special care to BR-6 s, BR-7 s, & BR-8 s $ The goal of budget development is to balance these two parts. $ The goal of budget management is to keep them in balance. 6 Louisiana Office of Planning and Budget
Operating Budget Timelines November 8 First Quarter Performance Progress Report December/January Revenue Forecast December/January Preliminary Budget Recommendation November 1 Operational Plan, Budget Request and Capital Outlay Requests February/March Executive Budget, Supporting Document, and Appropriation Bills February 8 Midyear Performance Progress Report September-November Agency Budget Preparation September 20 DOA/OPB Guidelines for Budget Preparation March/April- June Legislative Appropriation Process September 8 Yearend Performance Progress Report May 8 Third Quarter Performance Progress Report August 15 Performance Adjustment Requests Fiscal Yearend Closeout July 1 Early July Fiscal Year Begins Appropriation Letters Budgets Spread 7 June 30 Fiscal Year Ends Prior Fiscal Year Current Fiscal Year Ensuing Fiscal Year Louisiana Office of Planning and Budget
OPB Budget Decision-making Factors $ $ $ $ $ Available Revenues DATA Means of Financing drive Discretionary vs. nondiscretionary status Gubernatorial agenda and initiatives Statewide and agency strategic plans or initiatives Return on Investment Program performance Demonstrated need Budget Development Other guidelines Agency and other input 8 Louisiana Office of Planning and Budget
TOTAL BUDGET REQUEST PACKAGE Changes and Special Concerns 9 Louisiana Office of Planning and Budget
Total Budget Request Package $ Total Budget Request Package consists of 6 components ¢ ¢ ¢ Operational Plan (OP Form) Existing Operating Budget (BR Forms) Continuation Budget (CB Forms) Technical/Other Adjustment Package (T/OAP Forms) New or Expanded Services Package (NE Forms) Total Request Summary (TR-SUMM Form) $ Total Budget Request Package is accompanied by 5 addenda: ¢ ¢ ¢ Activities Sunset Review Information Technology Children’s Budget LA Workforce Commission $ Forms, Guidelines, and Instructions posted on OPB website. 10 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda BIGGEST CHANGE: Keeping hurricane recovery funding and expenditures separate 11 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda Budget Request Pointers: Use current OPB forms Follow instructions Check summary rows and columns Check for consistency between forms Submit a complete package on time 12 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda Budget Request Pointers: Explain, explain! ü ü Data-driven, quantifiable Pertinent, concise Complete the package as if your budget depends upon it—IT DOES! 13 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda OPERATIONAL PLAN (OP) v v An operational plan is an annual work plan. An operational plan draws directly from strategic plan to: n describe agency and program missions and goals state program objectives n measure progress n 14 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda OP POINTERS: Use the current OP form. Follow all instructions and guidelines. Submit a complete OP on time. Cite strategic program performance objectives. Report balanced sets of indicators. Explain, explain. 15 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda OP POINTERS: Be clear. n n Avoid technical terms or jargon. If a technical term must be used, add a note to explain the term. Avoid acronyms and initializations unless first spelled out. Do not use ”NA”. To maximum extent possible, use standard definitions and generally accepted or recognized calculation methods and formulas. 16 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda OP POINTERS: Be sure that indicator names and values are consistent with official sources. § La. PAS § Appropriation acts, approved Aug. 15 th performance adjustments, and approved BA-7 s Cite La. PAS PI Code for existing indicators. 17 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda OP POINTERS: Be consistent in what you report and how your data are calculated. § Don’t change performance indicators willy-nilly. § Don’t let the OP be the first indication that you think performance changes may be justified. § Talk to your OPB analyst before you undertake changes. 18 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda It’s my operational plan! Why can’t I change my performance indicators whenever I want to? In your strategic plan, you identified the indicators to be used to measure progress over the lifetime of the plan. You committed to those indicators. We need to track indicators over time to see progress. So there must be a compelling reason to change indicators during the lifetime of your strategic plan. AND that reason must be communicated and justified, early in the budget development process, to all key parties. Given our post-hurricane operating environment, some changes for FY 07 -08 may be justified. However, other key parties— particularly OPB—must agree with you. 19 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda Performance information must be provided also on: n n n Continuation Budget Forms New or Expanded Service Forms Technical and/or Other Adjustment Package (as appropriate) Use performance indicators to describe and quantify existing services and justify workload adjustments and/or enhancements. 20 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda Office of Information Technology (OIT)Forms Who must submit IT-10 requests? Departments/agencies must submit an IT-10 and a corresponding Office of Planning and Budget CB 8/NE form as a justification for each Information Technology (IT) project and/or initiative request exceeding $100, 000 in total cost over five years. All IT projects and/or initiatives meeting the criteria for submittal specified require the approval of OIT. http: //www. doa. louisiana. gov/oit/publications/pub_guidelines. htm 21 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda Office of Information Technology Forms Recent changes to the IT Request process: § A tab added to IT-0 identifying all previously approved IT-10 s for which funds are in the Existing operating Budget itemizing planned cost by fiscal year through final year of planned funding. § A box has been added to the IT-10 form to: – Identifying the impact if the request is not funded – Affirm the department/agency budget office has reviewed the IT-10 – Affirm the department/agency undersecretary has approved the IT-10 § Means of financing has been added to the cost summary section of the IT-10 Cost worksheet 22 Louisiana Office of Planning and Budget
Budget Request Forms and Addenda Office of Information Technology Forms What IT expenses do not require an IT-10? – Continuation of an existing contract, multi-year lease, lease purchase, or finance agreement for equipment that has been approved by OIT through an IT Request – Hardware and software maintenance renewal contracts • Object Code 2820 Maintenance of Data Processing Equipment • Object Code 2825 Maintenance of Data Processing Equipment – Software – Acquisitions that were included in a previously approved IT Request (has been assigned a CIO Approval #) unless the project/initiative materially changes (i. e. , change in technical approach or scope, increase in total costs by 15% or more) 23 Louisiana Office of Planning and Budget
ISIS/HR Data and the Budget § Employees are a valuable resource. § Salaries and related benefits often represent the largest operating cost for an agency. § Commissioner of Administration’s memorandum of February 9, 2006, directs state agencies to ensure accuracy and timeliness of data in ISIS-HR. http: //www. doa. state. la. us/OPB/faf/ISIS_HR_Use. pdf § OPB uses ISIS/HR data to develop and monitor budgets. 24 Louisiana Office of Planning and Budget
ISIS/HR Data and the Budget Valuable ISIS/HR Reports: § ZP 22 - projects salary expenditures for the remainder of the current fiscal year § ZP 39 - Position/Employee Statistical Report Summarized, which reports the total number of positions, employees and FTE by salary object, as defined by ISIS/HR Personnel Subarea. Mathematically, OPB simply subtracts the total FTE for all the Table of Organization (T. O. ) salary objects (2100, 2130, 5200) from the authorized T. O. to obtain the number of funded vacancies. 25 Louisiana Office of Planning and Budget
ISIS/HR Data and the Budget Valuable ISIS/HR Reports: § ZP 116 — BR 9 B, which: § for filled positions, projects the salary and related benefits based upon the actual data of each incumbent identified by salary object; § for vacant positions, selects only the vacant positions designated with the “X” in the planned vacancy field. To project salary and related benefits, it uses the midpoint of the job’s pay range associated with the position and predefined specific amounts for the employee shares of retirement, health and life insurance. 26 Louisiana Office of Planning and Budget
La. PAS v Opens for FY 06 -07 1 st Quarter Performance Progress Reports on Monday, October 9, 2006. • • Set interim targets prospectively Manage targets throughout the year Targets and actuals are cumulative All data cell entries required for a particular quarter must be complete to get “complete” status • Explain, explain v Use La. PAS user forms on the OPB website to request new user IDs and keep user contact information current. v Learn to use all the La. PAS tools. v New La. PAS Administrator, Diana Williamson http: //www. doa. louisiana. gov/opb/lapas. htm 27 Louisiana Office of Planning and Budget
Operating Budget Monitoring, Maintenance, and Control $ Monitoring throughout fiscal year ¢ OPB analysts reconcile agency budgets between the OPB Budg-o -matic database and AFS. ¢ OPB analysts monitor collections by the agencies. ¢ OPB analysts run monthly position reports. ¢ OPB analysts monitor agency quarterly performance progress reports in La. PAS. ¢ OPB analysts monitor reports by legislative auditor and inspector general. 28 Louisiana Office of Planning and Budget
EB AND RB CONTROLS Office of Planning and Budget Division of Administration State of Louisiana 29 Louisiana Office of Planning and Budget
EB-RB CONTROL • OPB reviews and takes action on all EBs and RBs in AFS. • Policy and procedures detailed in OPB Memoranda to state agencies. • June 16, 2005 • July 26, 2005 • Available on OPB website: http: //www. doa. louisiana. gov/OPB/faf-br_forms. htm 30 Louisiana Office of Planning and Budget 30
WHAT MUST AGENCIES DO? • Agency must notify OPB analyst and supervisor via email whenever an EB is entered into AFS. • Agency must submit written justification (Form EB) for all EBs that realign funding between categories. • Agency is not required to submit written justification for EBs that realign funding within a category. 31 Louisiana Office of Planning and Budget 31
WHAT DOES OPB DO? OPB monitors expenditures at both the CATEGORY and OBJECT level. • Prior Year Expenditures • Appropriated Budget • Initial Budget Spread • Year-to-Date Expenditure / Percent Expended • Existing Operating Budget 32 Louisiana Office of Planning and Budget 32
WHAT HAPPENS IF AGENCIES FAIL TO COMPLY? • OPB may delay or refuse approval for EBs with insufficient written justifications. • If unexpected realignments between expenditure categories are identified in monthly reconciliations, OPB will require object-level justifications for all future EBs. • If OPB finds questionable realignments within an expenditure category that an agency cannot sufficiently justify, OPB will require object-level justifications for all future EBs. 33 Louisiana Office of Planning and Budget 33
BA-7 s $ Mid-Year Adjustments - BA-7 Process ¢ BA-7 form and questionnaire available on OPB website. ¢ Request must conform with Title 39, preamble of the appropriation act (general or ancillary), and PPM 52. ¢ ¢ ¢ Both financial and performance data are required. Form and questionnaire must be complete. Incomplete BA-7 requests may be returned without action. Submission must be timely. Submission by deadline does not guarantee placement on agenda for JLCB meeting. 34 Louisiana Office of Planning and Budget
Executive Orders KBB 2006 -32 & 33 v KBB 2006 -32 “Accountability for Line Item Appropriations” sets forth the requirements of certain appropriations in the General Appropriations Bill (Act 17). http: //gov. louisiana. gov/assets/docs/32 Accountability. For. Line. Item. Ap propriation. pdf v KBB 2006 -33 modified and clarifies language in KBB 2006 -32. v Line item appropriations require a cooperative endeavor agreement or contract between the recipient and an executive branch state agency to satisfy the provisions of Article VII, 14 of the Louisiana Constitution. v Susan Smith with the Office of Contractual Review is here to discuss the guidelines. http: //www. doa. louisiana. gov/ocr/index. htm 35 Louisiana Office of Planning and Budget
Cost Classifications KATR & RITA Hurricanes Katrina & Rita Expenditure and Revenue Tracking § Commissioner’s memo of September 6, 2005, regarding accurately capturing and maintaining all records and documents related to Hurricane Katrina (KATR) http: //www. doa. louisiana. gov/opb/faf/Katrina_Expenditures. pdf § September 23, 2005, similar memo regarding the capture of records for Hurricane Rita (RITA) http: //www. doa. louisiana. gov/opb/faf/Hurricane_Rita. pdf § Followup memo on September 27, reiterating the importance of identifying “KATR” and “RITA” expenditures http: //www. doa. louisiana. gov/opb/faf/FEMA%20 IATreimbursement%20 ltr%20 for%20 JLL. doc § Why is it so important to identify “KATR” and “RITA” expenditures? 36 Louisiana Office of Planning and Budget
Senate Concurrent Resolutions 43 and 130 TRACKING HURRICANE RECOVERY SPENDING v SCR 43 of the 2005, 1 st Extraordinary Session requested the commissioner of administration to coordinate the efforts of agencies to develop an easily accessible public website detailing information on all recovery spending on disaster related contracts. http: //www. legis. state. la. us/billdata/streamdocument. asp? did=329154 v SCR 130 of the 2006 Regular Session went further in requesting a website contain a list of all state spending of federal hurricanerelated aid updated monthly. http: //www. legis. state. la. us/billdata/streamdocument. asp? did=401450 37 Louisiana Office of Planning and Budget
Senate Concurrent Resolutions 43 and 130 TRACKING HURRICANE RECOVERY SPENDING v Some agencies have already started placing various hurricane recovery spending information on their websites. v To avoid duplication and assure a consistent approach, Neal Underwood with the Office of Electronic Services, is coordinating this website effort. 38 Louisiana Office of Planning and Budget
Act 640 of 2006 v Created: FEMA Reimbursement Fund and State Emergency Response Fund v FEMA Reimbursement Fund is “…for the purpose of providing funds to pay the state’s portion of any amount due the United States…. ” v State Emergency Response Fund (SERF) is to be “…used to provide a source of funds to pay expenses incurred as a result of activities associated with the preparation for and response to an emergency or declared disaster. ” § Agencies must contact Commissioner of Administration’s Office to request use of the SERF before obligating expenditures. § Use of the SERF for specific purposes will be evaluated on a case-bycase basis. NO AGENCY SHOULD SPEND MONEY ASSUMING REIMBURSEMENT FROM THIS FUND. http: //www. legis. state. la. us/billdata/streamdocument. asp? did=405246 39 Louisiana Office of Planning and Budget
Annual Undersecretary Management & Program Evaluation Reports (“Act 160” Reports) v LRS 36: 8 requires submission of an annual report summarizing the activities of each undersecretary’s office relating to management and program analysis conducted for preceding fiscal year. v Due to hurricanes Katrina and Rita, report was suspended last year. v However, FY 05 -06 report is required and due December 5, 2006. v Guidelines for undersecretary's Annual Management and Program Analysis Report (AMPAR) on OPB website. http: //www. doa. louisiana. gov/OPB/faf/AMPAR_Guidelines. pdf v AMPAR Form on OPB website. http: //www. doa. louisiana. gov/OPB/faf/AMPAR%20 Form. doc 40 Louisiana Office of Planning and Budget
Strategic Planning Strategic Plan Revision Successful strategic plans are not static. Revision and update are required, at a minimum, every three years after submission of an initial strategic plan. (The OPB recommends an annual effort to track progress toward accomplishment of strategic goals and objectives. This annual review and evaluation may reveal the need to make a few adjustments or accommodations. However, unless extraordinary changes in internal capacity or external operating environment have occurred, it should not be necessary to overhaul or rewrite your entire strategic plan annually. ) Due date for next revised and updated strategic plans is July 1, 2007. This plan will cover the period of FY 2008 -2009 through FY 2012 -2013. 41 Louisiana Office of Planning and Budget
Strategic Planning Strategic Plan Revision and update move the plan into the future. n A three-year update moves the plan three years into the future. n The strategic plan remains a five-year plan. Its start and end dates are moved into the future. Revised 5 -Year Strategic Plan FY 05 -06 FY 06 -07 FY 07 -08 FY 08 -09 FY 09 -10 FY 10 -11 FY 11 -12 FY 12 -13 FY 13 -14 42 Louisiana Office of Planning and Budget
Strategic Planning Strategic Plan Revision Division of Administration guidelines must be used. Updated guidelines for revising and submitting strategic plans available on OPB website in October 2006. Training in strategic planning available through the Comprehensive Public Training Program, beginning in November 2006. Your strategic plan is a public document. Publish your plan along with your process documentation, on your department or agency website. Unless your agency does not have website capability, hard copy or other electronic submission does not substitute for website publication. NOTE: If your organization does not have a website, contact the OPB regarding submission of hard copy. 43 Louisiana Office of Planning and Budget
Strategic Planning Strategic Plan Revision Strategic plans must be submitted to the commissioner of administration (through the OPB) and the standing committee of each house of the legislature having responsibility for oversight of the department/agency. As a practical matter, plans also should be submitted to: > Legislative Fiscal Office > House Appropriations Committee/ House Fiscal Division > Senate Finance Committee/Senate Fiscal Section > Office of the Legislative Auditor To submit your plan, post your plan and process documentation to your website. Then send a notification to the official and courtesy recipients, stating the availability and web location of the plan. 44 Louisiana Office of Planning and Budget
Strategic Planning Strategic Plan Revision The OPB reviews department and agency strategic plans for compliance with guidelines and quality of plan contents. OPB reviews are sent to departments and agencies, with feedback on how to improve the plan. Departments/agencies are given a timeline for improving and resubmitting plans to the OPB. 45 Louisiana Office of Planning and Budget
For more information, please visit the Office of Planning and Budget website at: http: //www. doa. state. la. us/opb/index. htm Look for: • Executive Budget Documents • La. PAS • Performance-based Budgeting Forms and Guidelines • MANAGEWARE: A Practical Guide to Managing for Results • Links to performance-based enabling legislation and appropriation acts 46 Louisiana Office of Planning and Budget
Office of Planning and Budget CONTACT OPB PHONE: (225) 342 -7005 FAX: (225) 342 -7220 STAFF ASSIGNMENTS AND EMAIL ADDRESSES AVAILABLE ON THE OPB WEBSITE: http: //www. doa. louisiana. gov/opb/sa/sa-agencies. htm 47 Louisiana Office of Planning and Budget 47
ANY OTHER QUESTIONS? Office of Planning and Budget 48 Louisiana Office of Planning and Budget 48
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