MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Rules

By: Representative Flaggs

A CONCURRENT RESOLUTION TO DIRECT ALL STATE AGENCIES, DEPARTMENTS AND INSTITUTIONS SUBMITTING BUDGET REQUESTS FOR FISCAL YEAR 2002 AND EACH SUBSEQUENT FISCAL YEAR TO DEVELOP THOSE BUDGET REQUESTS PURSUANT TO ZERO-BASED BUDGETING; TO DIRECT THE JOINT LEGISLATIVE BUDGET COMMITTEE AND THE GOVERNOR'S OFFICE TO DEVELOP BUDGET RECOMMENDATIONS PURSUANT TO ZERO-BASED BUDGETING; TO REQUIRE THAT EACH APPROPRIATION BILL ENACTED BY THE LEGISLATURE BE DETERMINED PURSUANT TO ZERO-BASED BUDGETING; AND FOR RELATED PURPOSES.

WHEREAS, the Legislature is committed to developing the state budget using performance budgeting techniques that focus on outputs, efficiencies and outcomes; and

WHEREAS, the Legislature recognizes that the use of incremental budgeting by state agencies, departments and institutions is a simplistic approach to budgeting that focuses largely on inputs; and

WHEREAS, the use of incremental budgeting by state agencies, departments and institutions in requesting appropriations, along with a "spend it or lose it" approach toward expenditure of an appropriation, will inherently result in bloated budget requests:

NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF MISSISSIPPI, THE SENATE CONCURRING THEREIN, That each state agency, department or institution that is required to submit a budget request for fiscal year 2002 and for each subsequent fiscal year shall develop the request pursuant to zero-based budgeting to the extent that each budgetary unit shall:

(a) Upon identifying the component programs and describing the activities conducted by each program, specify the legal basis for each program of the budgetary unit to conduct each activity described;

(b) Itemize in detail by object of expenditure the budgetary requirements for conducting the activities of each program for the prior fiscal year actual expenditures, current fiscal year estimated expenditures and budget fiscal year projected expenditures by starting with a base of zero dollars and adding dollar amounts for activities conducted in the prior fiscal year, deemed appropriate in the current fiscal year and requested in the budget fiscal year;

(c) Identify and itemize in detail by object of expenditure the changes in the budgetary requirements for conducting the activities of each program between the prior fiscal year actual expenditures and the current fiscal year estimated expenditures, and between the current fiscal year estimated expenditures and the budget fiscal year projected expenditures;

(d) Develop a narrative for each program justifying each line-item of the itemized budgetary requirements for conducting the activities of the program for the prior fiscal year actual expenditures, and justifying each line-item of the itemized changes in the budgetary requirements for conducting the activities of the program between the prior fiscal year actual expenditures and the current fiscal year estimated expenditures, and between the current fiscal year estimated expenditures and the budget fiscal year projected expenditures.

BE IT FURTHER RESOLVED, That the Joint Legislative Budget Committee and the Governor's Office shall review and evaluate only those budget requests developed as prescribed in paragraphs (a) through (d) above, and develop budget recommendations to the Legislature starting with a base of zero dollars for each program in each budgetary unit and adding dollars as necessary for actual expenditures on activities approved in the prior fiscal year, and adding or reducing dollars as necessary for estimated changes in expenditures approved for the current fiscal year, and adding or reducing dollars as necessary for recommended changes in expenditures deemed appropriate for the budget fiscal year.

BE IT FURTHER RESOLVED, That the Legislature shall determine each appropriation for fiscal year 2002 and each subsequent fiscal year for expenditure by any state agency, department or institution by starting with a base of zero dollars for each program in each budgetary unit and adding dollars as necessary for actual expenditures on activities approved in the prior fiscal year, and adding or reducing dollars as necessary for estimated changes in expenditures approved for the current fiscal year, and adding or reducing dollars as necessary for changes in expenditures deemed appropriate for the budget fiscal year.

BE IT FURTHER RESOLVED, That a copy of this resolution be provided to the director or governing body of every state agency, department and institution.