Connecticut General Assembly

Office of Fiscal Analysis
How to Read a Budget Sheet:
A Workshop for Legislators and Staff

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Why are budget sheets important?
Budgets are the primary tools of public policy Budget sheets are key to understanding the budget: Explain the impact of policy changes on programs and agencies Compare executive and legislative proposals
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Budget sheets reflect legislative intent:
Authorized position counts Budget change explanations Other significant legislation affecting agencies’ budgets
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Provide a record of:
Agency Budget Hearings Appropriations Subcommittee Reports to Chairpersons Chairpersons’ and Legislative Changes Appropriations Committee Report Final Appropriations (including implementers)
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Two sections:
Summary Section Budget Changes Section Four-year perspective Current services on expenditures adjustments (technical changes) Position count Appropriated Funds by line item (PS, OE, Policy revision Equipment, OCE) adjustments (policy Other sources of funding changes) for agencies
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How the Budget is Built:
Current Year Estimated Expenditures +/- Current Services Adjustments +/- Policy Adjustments = Governor’s Recommended Budget +/- Legislative Changes = Final Adopted Budget
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Current Services:
The amount required to provide the same level of services in the succeeding fiscal year as in the current fiscal year plus any scheduled or required changes.
Inflation Caseload changes for entitlement programs Annualization of programs in operation for only a portion of the prior year Terminating funding for completed projects
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SUMMARY SECTION

BUDGET CHANGES SECTION

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Summary Section

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Actual expenditures from the last fiscal year:

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Current year estimated expenditures:

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Governor’s recommended biennial budget:

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Legislative action
(Appropriations’ Subcommittee, Committee, Leadership, Budget Bill)

or final appropriation:

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Authorized position count:

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Summary of appropriations by line item:

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Additional funds available:

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Budget Changes Section

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Comparison of Governor v. legislative action

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Summary of current services/ policy adjustments:

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Write-up title:
Brief description of action

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Background write-up:

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Governor’s write-up:
Governor’s recommendation

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Legislative action:
Agreement/Disagreement/Alteration

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Policy revision section:
Policy issues

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Other Significant Legislation:
New programs with no funding; Legislation with future impact

OTHER SIGNIFICANT 2011 LEGISLATION AFFECTING THE AGENCY’S BUDGET PA 11-500, AAC Student Coupons for Books, allows eligible students participating in the Coupon Program to apply for coupons on certain school books. This added $1,000 in additional cost to the agency’s coupon book program.

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Lapses
Original Appropriated FY 11 General Fund - Gross Reduce Outside Consultant Contracts Estimated Unallocated Lapses General Personal Services Reduction General Other Expenses Reductions Personal Services Reductions Legislative Unallocated Lapses DoIT Lapse Enhance Agency Outcomes Management Reduction Reduce Other Expenses to FY 07 Levels Personal Services Reductions Legislative Agencies Personal Services Reductions Executive Branch Commissions DOIT Lapse Legislative Agencies Management Reduction Legislative Agencies Eliminate Legislative Commissions Reduce Outside Consultant Contracts - Legislative Reduce Outside Consultant Contracts - Executive Reduce Outside Consultant Contracts - Judicial General Personal Services Reduction - Legislative General Personal Services Reduction - Executive General Personal Services Reduction - Judicial General Other Expenses Reductions - Legislative General Other Expenses Reductions - Executive General Other Expenses Reductions - Judicial Reduce Other Expenses to FY 07 Levels - Legislative Reduce Other Expenses to FY 07 Levels - Executive General Fund - Net 18,125,035,854 95,000,000 87,780,000 14,000,000 11,000,000 193,664,492 2,700,000 31,718,598 50,000,000 12,500,000 32,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17,594,672,764 Governor's Recommended Revised FY 11 17,862,452,583 95,000,000 87,780,000 14,000,000 11,000,000 0 2,700,000 0 50,000,000 0 32,000,000 1,205,311 87,237 25,175 903,521 1,647,069 0 0 0 0 0 0 0 0 0 0 0 17,566,104,270 Legislative Revised FY 11 17,963,514,236 0 89,510,000 0 0 0 2,700,000 0 50,000,000 0 0 1,205,311 0 25,175 903,521 0 492,305 91,874,920 2,632,775 476,000 11,538,800 1,985,200 2,380 7,899,008 3,098,612 9,639 31,990,361 17,667,170,229

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