The Comparison Document provides brief descriptions and fiscal estimates of the provisions that make up the executive recommended version andsubsequent versions of the biennial main operating budget bill of the 130th General Assembly, House Bill 59. The document is arranged in alphabetical order bystate agency. It also includes two nonagency items for which appropriations are made, Employee Benefits Fund (PAY) and Revenue Distribution Funds (RDF), aswell as a Local Government Provisions (LOC) section for provisions that affect local governments and that are not entered in other agency sections. A Table ofContents follows this Introduction. Two indices are located at the end of the document. The first index gives the page number of each particular item within thesections; the second index lists cross-references by agency.Generally within an agency's section, items that involve Revised Code changes come first, followed by items that involve uncodified (i.e., temporary) lawprovisions. The sections for the Department of Education and the Department of Taxation are first arranged by general topic areas. If an item affects more than oneagency, it is described under one of the affected agencies, rather than all of the agencies. However, the other agencies are listed in the cross-referencing index at theend of the document. This index lists, for each agency, all entries that affect the agency but are not included in that agency's section as well as the page numbersfor these entries. A reader who is interested in all provisions affecting a certain agency should consult the cross-referencing index in addition to the agency'ssection.Each item is assigned a unique identification number. This number begins with an agency's three-letter Central Accounting System (CAS) code followed bya comparison document reference ("CD") and a number (DEVCD15, for example). A reader who wants to track an item across several versions of the ComparisonDocument may find the identification number useful.The Comparison Document does not include appropriation amounts for the agencies. Please see the Legislative Service Commission's Budget in Detailspreadsheet for that information. For a complete discussion of the statutory changes in H.B. 59, see the Legislative Service Commission's Bill Analysis.
*Items on which the Executive, House, and Senate are in agreement are