2006 Minnesota Statutes

16A.10 BUDGET PREPARATION.
    Subdivision 1. Budget format. In each even-numbered calendar year the commissioner
shall prepare budget forms and instructions for all agencies, including guidelines for reporting
agency performance measures, subject to the approval of the governor. The commissioner shall
request and receive advisory recommendations from the chairs of the senate Finance Committee
and house of representatives Ways and Means Committee before adopting a format for the
biennial budget document. By June 15, the commissioner shall send the proposed budget forms
to the appropriations and finance committees. The committees have until July 15 to give the
commissioner their advisory recommendations on possible improvements. To facilitate this
consultation, the commissioner shall establish a working group consisting of executive branch
staff and designees of the chairs of the senate Finance and house of representatives Ways and
Means Committees. The commissioner must involve this group in all stages of development of
budget forms and instructions. The budget format must show actual expenditures and receipts for
the most recent fiscal year, estimated expenditures and receipts for the current fiscal year, and
estimates for each fiscal year of the next biennium. Estimated expenditures must be classified by
funds and character of expenditures and may be subclassified by programs and activities. Agency
revenue estimates must show how the estimates were made and what factors were used. Receipts
must be classified by funds, programs, and activities. Expenditure and revenue estimates must be
based on the law in existence at the time the estimates are prepared.
    Subd. 1a. Purpose of performance data. Performance data shall be presented in the
budget proposal to:
(1) provide information so that the legislature can determine the extent to which state
programs are successful;
(2) encourage agencies to develop clear goals and objectives for their programs; and
(3) strengthen accountability to Minnesotans by providing a record of state government's
performance in providing effective and efficient services.
    Subd. 1b. Performance data format. Agencies shall present performance data that measures
the performance of programs in meeting program goals and objectives. Measures reported may
include indicators of outputs, efficiency, outcomes, and other measures relevant to understanding
each program. Agencies shall present as much historical information as needed to understand
major trends and shall set targets for future performance issues where feasible and appropriate.
The information shall appropriately highlight agency performance issues that would assist
legislative review and decision making.
    Subd. 1c. Performance measures for change items. For each change item in the budget
proposal requesting new or increased funding, the budget document must present proposed
performance measures that can be used to determine if the new or increased funding is
accomplishing its goals.
    Subd. 2. By October 15 and November 30. By October 15 of each even-numbered year, an
agency must file the following with the commissioner:
(1) budget estimates for the most recent and current fiscal years;
(2) its upcoming biennial budget estimates;
(3) a comprehensive and integrated statement of agency missions and outcome and
performance measures; and
(4) a concise explanation of any planned changes in the level of services or new activities.
The commissioner shall prepare and file the budget estimates for an agency failing to file
them. By November 30, the commissioner shall send the final budget format, agency budget
estimates for the next biennium, and copies of the filed material to the Ways and Means and
Finance Committees, except that the commissioner shall not be required to transmit information
that identifies executive branch budget decision items.
    Subd. 3. Duties to governor-elect. Immediately after the election of a new governor, the
commissioner shall report the budget estimates and make available to the governor-elect all
department information, staff, and facilities relating to the budget.
History: (53-18m) 1939 c 431 art 3 s 14; 1977 c 455 s 72,73; 1984 c 628 art 2 s 1; 1989
c 335 art 1 s 59; 1993 c 192 s 50,51; 1997 c 202 art 2 s 12; 1998 c 366 s 21; 1Sp2001 c 10
art 2 s 21; 2003 c 112 art 1 s 3,4