Difference between revisions of "Louisiana state budget"

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(Fiscal Year 2012 State Budget)
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{{budget infobox|
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{{budget infobox2|
state = Louisiana |
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| state = Louisiana  
image = Flag of Louisiana.png|
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| image = Flag of Louisiana.png|
budgetcal = Annual |
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| budgetcal =
fiscalyear = 2013 |
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| fiscalyear =
datelaw= June 15, 2012|
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| credit=
lasteraltered = |
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| percentchangedr =   
revenue =  |
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| expenses =  
percentchangedr =  |
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| all funds expenses =
expenses = $8.3 billion|
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| spending change =
all funds expenses = $25.6 billion|
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| change =
percentchanged = |
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| governor =
}}{{tnr}}
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| % federal =
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| state debt =
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| per cap debt =
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}}{{tnr|limit=3}}This page contains information about '''budget processes and policy issues''' in [[Louisiana]], including:
 +
* A summary of the budget drafting process
 +
* Trends in expenditures and revenues
 +
* Current and past fiscal year budget developments
 +
* Financial transparency measures
  
[[Louisiana]] operates on an annual budget cycle, with the fiscal year beginning July 1.<reF>[http://www.ncsl.org/issues-research/budget/state-experiences-with-annual-and-biennial-budgeti.aspx The National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting" April 2011]</ref> The state is currently in FY2013.
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Between fiscal year 2009 and fiscal year 2013, Louisiana's total expenditures XXincreased/decreasedXX by approximately $XXX billion, from $XXX billion in 2009 to $XXX billion in 2013. This represents an XXX percent increase, Xoutpacing/below/equivalent toX the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).<ref>[http://www.bls.gov/cpi/cpid1402.pdf ''Bureau of Labor Statistics'', "CPI Detailed Report Data for February 2014," accessed April 9, 2014]</ref><ref>[http://inflationdata.com/Inflation/Inflation_Calculators/Cumulative_Inflation_Calculator.aspx ''InflationData.com'', "Cumulative Inflation Calculator," February 28, 2014]</ref>
  
As of 2012, Louisiana had a total state debt of approximately $67,658,966,000, when calculated by adding the total of outstanding official debt, pension and other post-employment benefits (OPEB) liabilities, Unemployment Trust Fund loans, and the FY2013 state budget gap.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-third-annual-state-debt-report-shows-total-state-debt-over-4-trillion State Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012]</ref> The total state debt increased from the prior year's total of $63,084,841,000 in 2011.<Ref>[http://www.statebudgetsolutions.org/publications/detail/report-reveals-aggregate-state-debt-exceeds-4-trillion-2 State Budget Solutions “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011]</ref>
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==Budget process==
 +
{{Louisiana budget process}}
  
Louisiana's total state debt per capita is $14,789.38 as of 2012.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-debt-more-than-37000-per-private-worker-13000-per-capita State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012]</ref>
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==Expenditures==
 +
===Definitions===
 +
{{Budget types background}}
 +
===2013 expenditures===
 +
[[File:Louisiana total expenditures 2013.png|right|thumb|500px|Breakdown of expenditures in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.
  
:: ''See also: [http://www.statebudgetsolutions.org/state/detail/louisiana The Louisiana State Budget on State Budget Solutions]''
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{| class="wikitable" style="text-align:center; width:55%;"
 
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! colspan="7" align="center" style="background-color:#008000; color: white;" | Total state expenditures, FY 2013 ($ in millions)<ref name=expenditures2013/>
==Federal Aid to State Budget==
+
 
+
The chart below represents how much of the state’s budget comes from the federal government. The number is the corresponding ranking in relation to the rest of the nation (if #1, the state receives the highest percentage of federal funding in the nation):<ref>[http://taxfoundation.org/blog/monday-map-federal-aid-state-budgets ''Tax Foundation'', "Monday Map: Federal Aid to State Budgets," accessed August 16, 2013]</ref>
+
 
+
{| class="wikitable sortable"
+
| align="center" style="background:#f0f0f0;"|'''State'''
+
| align="center" style="background:#f0f0f0;"|'''2008'''
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| align="center" style="background:#f0f0f0;"|'''2009'''
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| align="center" style="background:#f0f0f0;"|'''2010'''
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| align="center" style="background:#f0f0f0;"|'''2011'''
+
 
|-
 
|-
| Louisiana || 46.22% (#2) || 44.59% (#2) || 48.3% (#2) || 46.52% (#2)
+
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | General fund
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal funds
 +
! valign="bottom" style="background-color:#444; color: white;" | Other funds
 +
! valign="bottom" style="background-color:#444; color: white;" | Bonds
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita expenditures
 +
|-
 +
|'''Louisiana''' || '''$8,156''' || '''$12,311''' || '''$8,791''' || '''$404''' || '''$29,662''' || '''$6,412.75'''
 +
|-
 +
|[[Alabama state budget|Alabama]] || $6,897 || $9,541 || $7,490 || $189 || $24,117 || $4,989.32
 +
|-
 +
|[[Arkansas state budget|Arkansas]] || $4,746 || $6,189 || $10,447 || $203 || $21,585 || $7,293.77
 +
|-
 +
|[[Mississippi state budget|Mississippi]] || $4,699 || $8,274 || $5,660 || $784 || $19,417 || $6,491.36
 +
|-
 +
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 
|}
 
|}
 
*Figures were calculated by dividing each state’s intergovernmental revenue into its general revenue.<ref>[http://www.census.gov/compendia/statab/cats/state_local_govt_finances_employment/federal_aid_to_state_and_local_governments.html '''US Census''' Federal Aid to State and Local Governments]</ref><ref>[http://taxfoundation.org/blog/monday-map-federal-aid-state-budgets ''Tax Foundation''' "Monday Map: Federal Aid to State Budgets. Accessed October 15, 2013]</ref>
 
  
==Fiscal Year 2014 State Budget==
+
===Expenditures by function===
Gov. [[Bobby Jindal|Bobby Jindal]] unveiled his $24.7 billion FY2014 state spending plan on Feb. 21, 2013.<ref name=agency>[http://www.wwltv.com/news/192593571.html WWLTV.com "A look at Jindal's budget proposal by agency" Feb. 23, 2013]</ref> The governor said the FY2014 budget will be nearly $1 billion smaller than the FY2013 state budget, although after mid-year cuts it's just more than a $500 million spending reduction.<ref name=town>[http://www.thetowntalk.com/article/20130222/NEWS01/302220317/Jindal-budget-plan-totals-24-7-billion TheTownTalk.com "Jindal budget plan totals $24.7 billion" Feb. 22, 2013]</ref> The budget contains one-time funds,<ref name=town/> $424 million from one-time revenue generators, such as, property sales.<ref>[]</ref>
+
[[File:Louisiana expenditures by type 2012.png|right|thumb|500px|Breakdown of expenditures by function in FY 2012.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
State expenditures in Louisiana can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.
  
The governor's propose budget will cut 10,000 state jobs, including 7,000. The governor said that of the remaining 3,000 positions to be cut, 80 percent are unfilled.<ref name=town/>
+
{| class="wikitable" style="text-align:center; width:55%;"
 
+
! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures by function, FY 2012 (as percents)<ref name=expenditures2013/>
The governor’s proposed budget includes $7.9 billion in state general fund revenue and $9.7 billion in federal dollars. Healthcare is the area with the most state spending, $8.9 billion.<ref>[http://theadvocate.com/news/5256618-123/state-budget-proposal-released The Advocate "La. budget proposal released" Feb. 25, 2013]</ref>
+
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Public assistance
 +
! valign="bottom" style="background-color:#444; color: white;" | Medicaid
 +
! valign="bottom" style="background-color:#444; color: white;" | Corrections
 +
! valign="bottom" style="background-color:#444; color: white;" | Transportation
 +
! valign="bottom" style="background-color:#444; color: white;" | Other
 +
|-
 +
|'''Louisiana''' || '''18.4%''' || '''9.9%''' || '''0.6%''' || '''26.7%''' || '''2.9%''' || '''7.1%''' || '''34.4%'''
 +
|-
 +
|[[Alabama state budget|Alabama]] || 20.9% || 20.1% || 0.2% || 23.3% || 2.5% || 6.1% || 27.0%
 +
|-
 +
|[[Arkansas state budget|Arkansas]] || 16.3% || 16.2% || 2.1% || 21.4% || 2.2% || 5.8% || 36.0%
 +
|-
 +
|[[Mississippi state budget|Mississippi]] || 16.9% || 16.8% || 5.8% || 23.4% || 1.8% || 7.5% || 27.7%
 +
|-
 +
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
A look at the governor's proposed funding of the largest state agencies as compared to Dec. 2012.<ref name=agency/>
+
===Expenditure trends===
 +
From 2008 to 2012, Medicaid spending rose by more than seven percent, and elementary and education spending rose by over three percent. During the same period, transportation expenditures fell by nearly two percent, and spending categorized as "other" fell by more than 13 percent. The table below details changes in expenditures from 2008 to 2012.<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref><ref name=expenditures2012>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report%20%28Fiscal%202010-2012%29.pdf ''National Association of State Budget Officers'', "State Expenditures Report, 2010-2012," accessed February 24, 2014]</ref><ref name=expenditures2009>[http://www.nasbo.org/sites/default/files/2009-State-Expenditure-Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009," accessed February 24, 2014]</ref><ref name=expenditures2008>[http://www.nasbo.org/sites/default/files/FY08%20State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2008," accessed February 24, 2014]</ref> Figures are rendered as percents, indicating the share of the total budget spent per category.
  
{| {{table}}
+
{| class="wikitable" style="text-align:center; width:65%;"
| align="center" style="background:#f0f0f0;"|'''Department'''
+
! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures from 2008 to 2012 (as percents)
| align="center" style="background:#f0f0f0;"|'''FY2014 Governor's Proposed Funding'''
+
| align="center" style="background:#f0f0f0;"|'''Change from Dec. 2012'''
+
 
|-
 
|-
|Executive Dept. (includes federal funding for hurricane response)|| $3.4 billion|| $532 million decrease
+
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Public assistance
 +
! valign="bottom" style="background-color:#444; color: white;" | Medicaid
 +
! valign="bottom" style="background-color:#444; color: white;" | Corrections
 +
! valign="bottom" style="background-color:#444; color: white;" | Transportation
 +
! valign="bottom" style="background-color:#444; color: white;" | Other
 
|-
 
|-
|Dept. of Veterans Affairs|| $57.4 million|| $57,533 decrease
+
|2012 || 18.4% || 9.9% || 0.6% || 26.7% || 2.9% || 7.1% || 34.4%
 
|-
 
|-
|Secretary of State's Office|| $61.1 million|| $12 million decrease
+
|2011 || 16.6% || 7.5% || 0.6% || 22.1% || 2.7% || 6.9% || 43.7%
 
|-
 
|-
|Attorney General's Office|| $54 million|| $9.7 million decrease
+
|2010 || 18.1% || 8.0% || 0.6% || 23.7% || 2.9% || 10.9% || 35.7%
 
|-
 
|-
|Dept. of Agriculture and Forestry|| $73.7 million|| $8.6 million decrease
+
|2009 || 18.9% || 10.6% || 0.5% || 24.0% || 3.3% || 6.7% || 35.9%
 
|-
 
|-
|Dept. of Insurance|| $30.6 million||$570,152 decrease
+
|2008 || 15.2% || 9.6% || 0.5% || 19.3% || 2.7% || 5.2% || 47.5%
 
|-
 
|-
|Dept. of Economic Development||$41.8 million|| $16.2 million decrease
+
|style="background-color:black; color:white"|'''Change in %'''
 +
| style="background-color:black; color:white" align="center"|'''3.20%''' || align="center" style="background-color:black; color:white"|'''0.30%'''|| align="center" style="background-color:black; color:white"| '''0.10%''' || align="center" style="background-color:black; color:white"|'''7.40%''' ||align="center" style="background-color:black; color:white"| '''0.20%''' || align="center" style="background-color:black; color:white"|'''1.90% ''' || align="center" style="background-color:black; color:white"|'''-13.10% '''
 
|-
 
|-
|Dept. of Culture, Recreation and Tourism|| $79.5 million|| $12 million decrease
+
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
 +
 
 +
==Revenues==
 +
===2013 revenues===
 +
[[File:Louisiana GF revenues 2013.png|right|400px|thumb|Breakdown of general fund revenue sources in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.
 +
 
 +
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, FY 2013 ($ in millions)<ref name=expenditures2013/>
 
|-
 
|-
|Dept. of Transportation and Development|| $547.2 million|| $6.5 million decrease
+
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 
|-
 
|-
|Dept. of Corrections|| $496.6 million|| $31.8 million increase
+
|'''Louisiana''' || '''$2,853''' || '''$2,685''' || '''$340''' || '''$386''' || '''$1,839''' || '''$8,103''' || '''$1,751.82'''
 
|-
 
|-
|Dept. of Public Safety|| $378 million|| $65.9 million decrease
+
|[[Alabama state budget|Alabama]] || $1,945 || $3,104 || $376 || $2 || $1,887 || $7,314 || $1,513.12
 
|-
 
|-
|Dept. of Health and Hospitals||$8.9 billion||$54.2 million decrease
+
|[[Arkansas state budget|Arkansas]] || $2,125 || $3,144 || $431 || $39 || $475 || $6,214 || $2,099.77
 
|-
 
|-
|Dept. of Children and Family Services|| $769.2 million||$58.3 million decrease
+
|[[Mississippi state budget|Mississippi]] || $1,887 || $1,480 || $463 || $145 || $763 || $4,738 || $1,583.98
 
|-
 
|-
|Dept. of Natural Resources|| $174.3 million|| $1 million increase
+
| align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.<ref name=2013census>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=bkmk ''United States Census Bureau'', "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
 +
 
 +
===Revenue trends===
 +
The table below details the change in revenue sources in the general fund from 2009 to 2013.<ref name=expenditures2013/><ref name=expenditures2011/> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.  
 +
 
 +
{| class="wikitable" style="text-align:center; width:65%;"
 +
! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, Louisiana ($ in millions)<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref>
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 
|-
 
|-
|Dept. of Revenue|| $82.2 million|| $14.7 million decrease
+
|2013 || $2,853 || $2,685 || $340 || $386 || $1,839 || $8,103 || $1,751.82
 
|-
 
|-
|Dept. of Environmental Quality|| $122.1 million|| $5 million decrease
+
|2012 || $2,840 || $2,486 || $374 || $387 || $1,978 || $8,066 || $1,752.67
 
|-
 
|-
|Louisiana Workforce Commission (labor department)||$272.9 million|| $13.5 million decrease
+
|2011 || $2,838 || $2,405 || $262 || $388 || $1,876 || $7,770 || $1,698.29
 
|-
 
|-
|Dept. of Wildlife and Fisheries||$196.5 million|| $7.1 million decrease
+
|2010 || $2,548 || $2,212 || $175 || $386 || $1,852 || $7,174 || $1,578.30
 
|-
 
|-
|Higher Education (includes some reductions for LSU hospitals)||$2.7 billion|| $209.7 million decrease
+
|2009 || $3,023 || $2,966 || $825 || $419 || $2,153 || $9,386 || $2,089.46
 
|-
 
|-
|Dept. of Education||$5.2 billion|| $206.6 million decrease
+
|style="background-color:black; color:white"|'''Change in %'''
 +
| style="background-color:black; color:white" align="center"|'''-5.62%''' || align="center" style="background-color:black; color:white"|'''-9.47%'''|| align="center" style="background-color:black; color:white"| '''-58.79%''' || align="center" style="background-color:black; color:white"|'''-7.88%''' ||align="center" style="background-color:black; color:white"| '''-14.58%''' || align="center" style="background-color:black; color:white"|'''-13.67%''' || align="center" style="background-color:black; color:white"|'''-16.16%'''
 
|-
 
|-
|LSU Healthcare Services Division (budget for 7 of 10 public hospitals)||$44.9 million|| $780.6 million decrease
+
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 
|}
 
|}
  
Gov. [[Bobby Jindal|Bobby Jindal's]] budget advisers told lawmakers in Nov. 2012 that the state faces a $963 million shortfall for FY2014. One-third of the gap, about $355 million, was tied to a drop in federal Medicaid financing.<ref>[http://www.nola.com/politics/index.ssf/2012/11/next_years_state_budget_gap_pe.html The Times-Picayune "Next year's state budget gap pegged at $963 million" Nov. 16, 2012]</ref>
+
==State budgets by year==
 +
{{See budget bill|Link=[http://www.legis.la.gov/legis/ViewDocument.aspx?d=860417 HB 1]}}
 +
===Fiscal year 2014===
 +
{{Budget bill box
 +
|State = Louisiana
 +
|Year = 2014
 +
|Link =http://www.legis.la.gov/legis/ViewDocument.aspx?d=860417 HB 1
 +
|Introduced = April 8, 2013
 +
|Days =
 +
|State House = May 10, 2013
 +
|Vote lower house = 92-6
 +
|State Senate = June 1, 2013
 +
|Vote upper house = 37-1
 +
|Conference = June 6, 2013
 +
|Conference upper house vote = 38-1
 +
|Conference lower house vote = 104-0
 +
|Governor = [[Bobby Jindal]]
 +
|Signed = June 21, 2013
 +
|Vetoed =
 +
}}
  
Gov. [[Bobby Jindal|Jindal]] said in Jan. 2013 that he wants to eliminate all Louisiana personal and corporate income taxes. The governor did not confirm reports that he will seek an increase in sales taxes in order to offset lost income tax revenue, but said: "We want to keep the sales tax as low and flat as possible."<ref>[http://www.reuters.com/article/2013/01/11/us-usa-louisiana-taxes-idUSBRE90A02K20130111 Reuters "Louisiana Governor Jindal proposes ending state income tax" Jan. 10, 2013]</ref>
+
On June 21, 2013, [[Louisiana Governor|Governor]] [[Bobby Jindal]] signed the fiscal year 2014 budget into law. Jindal executed several line item vetoes. He removed $4 million budgeted for home-based services for the developmentally disabled and made additional cuts to children's clinics and family violence programs. Jindal argued the vetoes were necessary because the [[Louisiana State Legislature|state legislature]] did not provide sufficient funds for the state's health department, which administers the aforementioned programs. In the message accompanying his vetoes, Jindal wrote, "In light of the legislative reduction to Medicaid utilization, this program expansion cannot be funded."<ref name=governorsigns>[http://www.gov.louisiana.gov/index.cfm?md=newsroom&tmp=detail&catID=2&articleID=4121 ''Louisiana Office of the Governor'', "Governor Jindal Signs HB 1 with Line-Item Vetoes, Announces Additional Reductions Based on Preamble of the Budget Bill," June 21, 2013]</ref><ref name=advocate>[http://theadvocate.com/home/6315571-125/jindal-signs-budget-bill-vetoes ''The Advocate'', "Jindal signs budget bill, vetoes money for disabled and the arts," June 22, 2013]</ref>
  
Legislators will take up the FY2014 state budget when they reconvene on April 8, 2013.<ref>[http://www.nola.com/politics/index.ssf/2013/01/louisiana_budget_critics_unvei.html The Times-Picayune “Louisiana budget critics unveil legislative package” Jan. 29, 2013]</ref>
+
Jindal's original budget proposal included significant one-time revenues (such as legal settlements and property sales) to fund regular year-to-year expenses. The adopted budget reduced one-time revenues, instituted a tax amnesty program, and provided for pay raises for elementary and secondary education teachers. As part of the budget compromise, Jindal signed a series of bills that will make it more difficult to use one-time revenues for year-to-year expenses in future budgets.<ref name=governorsigns/><ref name=advocate/>
  
==Transparency==
+
===Fiscal year 2013===
 +
::''See also: [[Louisiana state budget (2012-2013)]]
  
Art. 3, Sec. 15(d) of the [http://senate.legis.state.la.us/documents/constitution/constitution.pdf Louisiana State Constitution] provides that each bill must be read by title on three separate days in each house and that there can be no final passage without public hearing and committee report.
+
===Fiscal year 2012===
 +
::''See also: [[Louisiana state budget (2011-2012)]]
  
:: ''See also: [[Constitutional provisions regarding reading of bills]]''
+
===Fiscal year 2011===
 +
::''See also: [[Louisiana state budget (2010-2011)]]
  
On November 12th, 2008, Louisiana announced the launch of its spending transparency database, LA Trac.<ref>[http://wwwprd.doa.louisiana.gov/LaNews/PublicPages/Dsp_PressRelease_Display.cfm?PressReleaseID=1786&Rec_ID=0 ''Louisiana Division of Administration'', "State government launches online spending database," November 12, 2008]</ref>  The database is now up and searchable.The new government spending database is LaTrac (Louisiana Accountability and Transparency).<ref name=latrac>[http://www.doa.louisiana.gov/latrac/ "Louisiana Department of Administration," ''LaTRAC'', accessed August 19, 2013]</ref>
+
===Fiscal year 2010===
 +
::''See also: [[Louisiana state budget (2009-2010)]]
  
The database resulted from an [[Louisiana Executive Order BJ 2008-2|executive order]] by Governor Jindal and the authorization of the legislature. As the Commissioner of Administration, Angele Davis, said, “This is an important event, an extraordinary step forward, and a historic reform initiative for Louisiana and its pursuit of better, more accountable government…Today we begin to empower four million citizen auditors to monitor what the state spends and to judge whether it’s wise, necessary, and achieving results.<ref>[http://wwwprd.doa.louisiana.gov/LaNews/PublicPages/Dsp_PressRelease_Display.cfm?PressReleaseID=1786&Rec_ID=0 ''Louisiana Division of Administration'', "State government launches online spending database," November 12, 2008]</ref>
+
==Historical spending==
 +
State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).<ref name=expenditures2013/><ref name=expenditures2012/>
 +
{{State budget historical spending
 +
|State=Louisiana
 +
|totalbudgets= 3
 +
|2011-2012genfund=8344
 +
|2011-2012otherfund=7793
 +
|2011-2012fedfund=10616
 +
|2011-2012bonds=320
 +
|2011-2012budgettotal=27073
 +
|2010-2011genfund=7786
 +
|2010-2011otherfund=11854
 +
|2010-2011fedfund=10969
 +
|2010-2011bonds=591
 +
|2010-2011budgettotal=31200
 +
|2009-2010genfund=9061
 +
|2009-2010otherfund=10368
 +
|2009-2010fedfund=11859
 +
|2009-2010bonds=641
 +
|2009-2010budgettotal=31684
 +
}}
  
LaTrac contains all executive branch spending for the state of Louisiana, including higher education. It also has a vendor search and a link to the performance of state agencies through LaPAS.<ref name=lapas>[http://wwwprd.doa.louisiana.gov/Lapas/public/ ''State of Louisiana Division of Administration'', "LaPAS," accessed August 19, 2013]</ref> LaTrac also contains LA eGrants which lists all grants that are available through the state.
+
==State debt==
 +
According to a January 2014 report by the nonprofit organization State Budget Solutions, Louisiana had a state debt of over $83 billion. Its state debt per capita was $18,097. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded [[public pensions]].<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-fourth-annual-state-debt-report ''State Budget Solutions'', "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014]</ref><ref>[http://washingtonexaminer.com/exography-unfunded-public-employee-pensions-are-driving-state-debts-skyward/article/2542548 ''Washington Examiner'', "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014]</ref>
 +
{{State debt box
 +
|State = Louisiana
 +
|totaldebt=$83,280,815,000
 +
|totaldebtrank=21
 +
|percapdebt=$18,097
 +
|percapdebtrank=15
 +
|expenditures = $16,137,000,000
 +
|expendituresrank =14
 +
}}
  
===Government Tools===
+
===Public pensions===
:: ''See also: [[Evaluation of Louisiana state website]]''
+
::''See also: [[Louisiana public pensions]] and [[Louisiana public employee salaries]]''
The following table is helpful in evaluating the level of transparency provided by a state spending and transparency database:
+
  
{|style="width:100%" class=wikitable
+
A 2012 report from the Pew Center on the States noted that [[Public pensions in Louisiana|Louisiana's pension system]] was funded at 56 percent at the close of fiscal year 2010, well below the 80 precent funding level experts recommend. Consequently, Pew designated the state's pension system as cause for "serious concern."<ref name=louisianapew>[http://www.pewstates.org/research/state-fact-sheets/widening-gap-update-louisiana-85899399319 ''Pew Center on the States'', "Widening Gap Update: Louisiana," June 18, 2012]</ref>
|+ '''Criteria for evaluating spending databases'''
+
!State Database!![[Criteria for evaluating databases|Searchability]]!![[Criteria for evaluating databases|Grants]]!![[Criteria for evaluating databases|Contracts]]!![[Criteria for evaluating databases|Line Item Expenditures]]!![[Criteria for evaluating databases|Dept/Agency Budgets]]!![[Criteria for evaluating databases|Public Employee Salary]]
+
|-
+
|align=center|LaTrac<ref name=latrac/>||{{Yes (Sunshine Review)}}||{{no (Sunshine Review)}}||{{yes}}||{{Yes (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{No (Sunshine Review)}}
+
|}
+
  
====Limitations and Suggestions====
+
The funding ratio for the four state-sponsored pension systems decreased from 70.38 percent in fiscal year 2007 to 55.86 percent in fiscal year 2012, a 14.52 percent drop. Likewise, unfunded liabilities increased from over $10.5 billion in fiscal year 2007 to nearly $20 billion in fiscal year 2012.<ref name=LASERSCAFR>[http://www.lasersonline.org/uploads/CAFR_2012.pdf ''Louisiana State Employees' Retirement System'', "2011-2012 Comprehensive Annual Financial Report," accessed November 12, 2013]</ref><ref name=TRSLACAFR>[http://trsl.org/uploads/File/Annual%20Reports/2012CAFR.pdf ''Teachers' Retirement System of Louisiana'', "Comprehensive Annual Financial Report 2012," accessed November 12, 2013]</ref><ref name=LSERSCAFR>[http://lsers.net/lsers/Portals/0/annualreports/2012_Annual_Financial_Report.pdf ''State of Louisiana School Employees' Retirement System'', "Annual Financial Report June 30, 2012 and 2011," accessed November 12, 2013]</ref><ref name=LSPRSCAFR>[https://app1.lla.state.la.us/PublicReports.nsf/5530EF5ECEAAAE3386257A9900724F91/$FILE/0002D124.pdf ''Louisiana State Police Pension and Retirement System'', "Annual Report, June 30, 2012," accessed November 12, 2013]</ref><ref name=FRSCAFR>[http://www.lafirefightersret.com/pdf/Consolidated%20Financial%20Report%202012-Final.pdf ''Firefighters' Retirement System'', "2012 Consolidated Financial Report," accessed November 12, 2013]</ref><ref name=MERSCAFR>[http://www.mersla.com/Files/Articles/AuditReport2011-2012.pdf ''Municipal Employees' Retirement System of Louisiana'', "Audit Report, June 30, 2012 and 2011," accessed November 12, 2013]</ref><ref name=PERSCAFR>[http://www.persla.org/PDF/PERS%20-%202012%20Audit%20report.pdf ''Parochial Employees' Retirement System of Louisiana'', "Annual Financial Report, December 31, 2012 and 2011," accessed November 12, 2013]</ref><ref name=SPRFvaluation>[http://www.doa.louisiana.gov/prsac/Sheriff%27s%20PRF%202012%20Valuation%20Report.pdf ''Sheriffs Pension and Relief Fund'', "Actuarial Valuation as of June 30, 2012," accessed November 12, 2013]</ref><ref name=DARSvaluation>[http://www.doa.louisiana.gov/prsac/District_Attorneys%27_2012_Valuation_Report.pdf ''District Attorneys' Retirement System'', "Actuarial Valuation as of June 30, 2012," accessed November 12, 2013]</ref><ref name=ARFvaluation>[http://www.doa.louisiana.gov/prsac/Assessors%20-%202012%20Valuation%20Report.pdf ''Louisiana Assessors' Retirement Fund'', "Actuarial Valuation as of September 30, 2012," accessed November 12, 2013]</ref><ref name=CCRRFvaluation>[http://www.doa.louisiana.gov/prsac/Clerks_of_Court_RRF_2012_Valuation_Report.pdf ''Clerks' of Court Retirement and Relief Fund'', "Actuarial Valuation as of June 30, 2012," accessed November 12, 2013]</ref><ref name=HBRSvaluation>[http://app1.lla.state.la.us/PublicReports.nsf/0/8FDA57A101FF652B862579820056DEB7/$FILE/000257B8.pdf ''Harbor Police Retirement System'', "Actuarial Valuation as of June 30, 2010," accessed November 12, 2013]</ref><ref name=RVERS>[http://www.larovers.com/reports/ ''Registrar of Voters' Employees' Retirement System'', "2012 Audit Report," accessed November 12, 2013]</ref><ref name=MPERSreport>[http://www.lampers.org/AuditReports/Issued%20Audit%20Report%206-30-12.pdf ''Municipal Police Employees' Retirement System and Subsidiaries'', "2012 Audit Report," accessed November 12, 2013]</ref>
  
Some of the information in LaTrac lacks the specificity some users would like, but every appropriation is listed payable to the entity by name, i.e. Avoyelles Parish School Board. That said, Louisiana is in the process of updating its current software systems, and improvements to LA Trac will continue to be made pending those software upgrades.<ref>[http://www.forbes.com/feeds/ap/2008/11/13/ap5689884.html ''Forbes.com'', "New database to show how Louisiana money spent," November 13, 2008]</ref>
+
===Credit ratings===
 +
States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.<ref name=credit>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 ''Stateline: The Daily News Service of The Pew Charitable Trusts'', "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012]</ref>
  
====LaPAS====
+
The table below lists the Standard and Poor's credit ranking for Louisiana from 2001 to 2012 (grades from surrounding states are provided for additional context).<ref name=credit/>
The Louisiana Performance Accountability System (LaPAS) is electronic database that tracks performance standards, interim quarterly performance targets, and actual performance information for Louisiana's Executive Branch departments and agencies.<ref name=lapas/>
+
  
Departments and agencies are required to submit quarterly Performance Progress Reports to LaPAS via a web-based application. The Office of Planning and Budget (OPB) in the Division of Administration, as the official record keeper of performance standards and information, maintains LaPAS.
+
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="5" align="center" style="background-color:#008000; color: white;" | S&P credit ratings from 2001 to 2012
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" |
 +
! valign="bottom" style="background-color:#444; color: white;" | '''Louisiana'''
 +
! valign="bottom" style="background-color:#444; color: white;" | Alabama
 +
! valign="bottom" style="background-color:#444; color: white;" | Arkansas
 +
! valign="bottom" style="background-color:#444; color: white;" | Mississippi
 +
|-
 +
| 2012 || AA || AA || AA || AA
 +
|-
 +
| 2011 || AA || AA || AA || AA
 +
|-
 +
| 2010 || AA- || AA || AA || AA
 +
|-
 +
| 2009 || AA- || AA || AA || AA
 +
|-
 +
| 2008 || A+ || AA || AA || AA
 +
|-
 +
| 2007 || A || AA || AA || AA
 +
|-
 +
| 2006 || A || AA || AA || AA
 +
|-
 +
| 2005 || A || AA || AA || AA
 +
|-
 +
| 2004 || A+ || AA || AA || AA
 +
|-
 +
| 2003 || A+ || AA || AA || AA
 +
|-
 +
| 2002 || A || AA || AA || AA
 +
|-
 +
| 2001 || A || AA || AA || AA
 +
|-
 +
|}
  
===Multi-Measure Budget Transparency Profile===
+
==Federal aid to state budget==
 +
::''See also: [[Federal aid to budgets in the 50 states]]''
 +
The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.<ref name=federalaid>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?pid=COG_2012_FIN009&prodType=table ''United States Census Bureau'', "State Government Finances: 2012," accessed February 24, 2014]</ref>
  
The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for Louisiana, which measures state transparency as of September 2011 using indicators from a range of organizations, including Sunshine Review.<ref>[http://igpa.uillinois.edu/system/files/Louisiana_Profile_IGPA_093011.pdf ''University of Illinois Institute of Government and Public Affairs'', "Louisiana: Budget Transparency Profile," accessed August 16, 2013]</ref>  These indicators measure both website transparency and other recognized facets of governmental transparency. In addition, IGPA presents four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state. In addition to the individual state profile, IGPA offers a 50-state comparison.<ref>[http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf ''University of Illinois Institute of Government and Public Affairs'', "Alabama: Budget Transparency Profile," accessed August 16, 2013]</ref> It also includes profiles for other states.<ref>[http://igpa.uillinois.edu/content/state-transparency-profiles ''University of Illinois Institute of Government and Public Affairs'', "State Transparency Profiles," accessed August 16, 2013]</ref>
+
State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, [[Mississippi state budget#Federal aid to state budget|Mississippi]] received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, [[Alaska state budget#Federal aid to state budget|Alaska]] received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.<ref name=federalaid/>
===U.S. PIRG "Following the Money" report===
+
{{Following the Money 2014 Advancing States|State=Louisiana|Grade=B+|Score=88|Level=advancing}}
+
  
==Budget background==
+
{| class="wikitable" style="text-align:center; width:50%;"
The Louisiana state budget is prepared every year by October 1st and includes a detailed financial plan for the fiscal year. Prior to the adoption of the budget a series of public hearings are held in both the [[Louisiana State Legislature|House of Appropriations Committee and the Senate Finance Committee]]. A majority vote is required to pass the state budget.The Louisiana fiscal year begins in [[SC (Sunshine Review)|July]].<ref>[http://doa.louisiana.gov/opb/pub/state-budget.htm ''The State of Louisiana'',"State Budget Document," accessed February 17,2009]</ref>  
+
! colspan="4" align="center" style="background-color:#008000; color: white;" | Federal aid to state budgets in 2012
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal aid as % of general revenue
 +
! valign="bottom" style="background-color:#444; color: white;" | Total federal aid
 +
! valign="bottom" style="background-color:#444; color: white;" | National rank
 +
|-
 +
| '''Louisiana''' || '''43.95%''' || '''$11,136,334,000''' || '''2'''
 +
|-
 +
| [[Alabama state budget|Alabama]] || 36.50% || $8,112,509,000 || 11
 +
|-
 +
| [[Arkansas state budget|Arkansas]] || 34.47% || $5,900,988,000 || 21
 +
|-
 +
| [[Mississippi state budget|Mississippi]] || 45.35% || $7,725,294,000 || 1
 +
|-
 +
|}
 +
 +
===Stimulus===
 +
Louisiana received $2.9 billion in federal funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery.gov'', "Stimulus Spending by State," accessed February 21, 2014]</ref>
  
Pursuant to law (Louisiana Revised Statute 39:56), the Division of Administration, Office of Planning and Budget prepares the official state budget.<ref>[http://www.doa.louisiana.gov/opb/pub/FY10/FY09-10_StateBudget.pdf ''Louisiana Office of Planning and Budget'', "State Budget Fiscal Year 2009-2010," October 1, 2009]</ref>  
+
Louisiana received approximately $540 million from the federal government in the summer of 2010 under H.R. 1586, a $26 billion plan to give states money for Medicaid and education that [[Barack Obama|President Barack Obama]] signed into law on August 10, 2010.<ref>[http://www.ffis.org/ ''Federal Fund Information for States'', “ARRA FMAP Extension and Education Jobs Fund Totals,” August 11, 2010]</ref>
  
===Budget figures===
+
==Budget transparency==
2-Year State Budget Comparison<ref>[http://www.doa.louisiana.gov/opb/pub/FY10/FY09-10_StateBudget.pdf ''Louisiana Office of Planning and Budget'', "State Budget Fiscal Year 2009-2010," October 1, 2009]</ref>
+
{| class="wikitable" style="float:right; margin:1em 1em 1em 1em; text-align:center; width:15%;"
{| {{table}}
+
! colspan="2" align="center" style="background-color:#008000; color: white;" | Transparency evaluation
| align="center" style="background:#f0f0f0;"|''''''
+
| align="center" style="background:#f0f0f0;"|'''FY 2009 Budgeted'''
+
| align="center" style="background:#f0f0f0;"|'''FY 2010 Appropriated'''
+
| align="center" style="background:#f0f0f0;"|'''Percent Change'''
+
 
|-
 
|-
| General Fund||$9,474.7||$9,011.2||-4.89%
+
! valign="bottom" style="background-color:#444; color: white;" |
 +
! valign="bottom" style="background-color:#444; color: white;" | LaTrac
 
|-
 
|-
| State Total||$14,667.1||$14,188.8||-3.26%
+
|[[Criteria for evaluating databases|Searchability]] || {{Yes (Sunshine Review)}}
 
|-
 
|-
| Federal||$14,944.0||$14,798.0||-0.98%
+
|[[Criteria for evaluating databases|Grants]] || {{No (Sunshine Review)}}
 
|-
 
|-
| Grand Total||$29,611.1||$28,986.8||-2.11%
+
|[[Criteria for evaluating databases|Contracts]] || {{Yes (Sunshine Review)}}
 
|-
 
|-
|  
+
|[[Criteria for evaluating databases|Line item expenditures]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Dept./agency budgets]] || {{Yes (Sunshine Review)}}
 +
|-
 +
|[[Criteria for evaluating databases|Public employee salaries]] || {{No (Sunshine Review)}}
 +
|-
 +
|colspan="2"|<small>Last evaluated in 2013.</small>
 
|}
 
|}
 +
::''See also: [[Evaluation of Louisiana state website]] and [[Constitutional provisions regarding reading of bills]]''
  
==Accounting principles==
+
[[Article 3, Section 15(d) of the state constitution] stipulates that each bill must be read by title on three separate days in each house of the [[Louisiana State Legislature|state legislature]] and that there can be no final passage without public hearing and committee report.
:: ''See also: [[Louisiana government accounting principles]]''
+
  
The state auditing authority is the Office of the Legislative Auditor, created in 1973. The legislature also created a legislative oversight committee for the auditor. The Legislative Audit Advisory Council serves as an audit resolution council and provides general oversight for operations of the legislative auditor.<ref>[http://www.legis.state.la.us/boards/board_members.asp?board=621
+
On November 12, 2008, Louisiana announced the launch of its spending transparency database, Louisiana Accountability and Transparency (LaTrac).<ref name=latraclaunch>[http://wwwprd.doa.louisiana.gov/LaNews/PublicPages/Dsp_PressRelease_Display.cfm?PressReleaseID=1786&Rec_ID=0 ''Louisiana Division of Administration'', "State government launches online spending database," November 12, 2008]</ref>
''Louisiana Legislative Auditor'', "Audit Advisory Council," accessed August 19, 2013]</ref>[[Louisiana Legislative Auditor|Daryl Purpera]] has been Legislative Auditor since 2010. Louisiana's audit reports are published online.<ref>[http://app1.lla.state.la.us/PublicReports.nsf ''Louisiana Legislative Auditor Public Reports'', accessed August 19, 2013]</ref>  
+
  
The Institute for Truth in Accounting (IFTA) rates Louisana “Tardy” in filing the state’s [[Comprehensive Annual Financial Report]] (CAFR) – The annual report of state and local governmental entities<ref>[http://www.truthinaccounting.org/L ''Institute for Truth in Accounting'', accessed August 16, 2013]</ref> IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA does not consider Louisiana's CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis does not include significant liabilities for the pension plans and for other post employment benefits, such as health care.<ref>[http://truthinaccounting.org/news/listing_article.asp?section=451&section2=451&CatID=3&ArticleSource=567 ''Institute for Truth in Accounting'', “The Truth About Balanced Budgets—A Fifty State Study,” Page 35]</ref> Louisiana's CAFRs are published online by the Louisiana Division of Administration.<ref>[http://doa.louisiana.gov/OSRAP/CAFR-2.htm ''State of Louisiana Division of Administration'', "State of Louisiana Comprehensive Annual Financial Reports," accessed August 19, 2013]</ref> Kristy Nichols is the Commissioner of the Louisiana Division of Administration.<ref>[http://www.doa.louisiana.gov/doa/bio.htm ''Louisiana Division of Administration'', retrieved August 19, 2013]</ref>
+
The database was created as a result of an [[Louisiana Executive Order BJ 2008-2|executive order]] by [[Governor of Louisiana|Governor]] [[Bobby Jindal]] and the authorization of the legislature. Commissioner of Administration Angele Davis said, “This is an important event, an extraordinary step forward, and a historic reform initiative for Louisiana and its pursuit of better, more accountable government. ... Today we begin to empower four million citizen auditors to monitor what the state spends and to judge whether it’s wise, necessary, and achieving results.”<ref name=latraclaunch/>
  
===Credit Rating===
+
The database includes all executive branch spending for the state of Louisiana, including higher education spending.  It also features a vendor search option and a link to the performance reports of state agencies through the Louisiana Performance Accountability System (LaPAS).<ref name=lapas>[http://wwwprd.doa.louisiana.gov/Lapas/public/ ''State of Louisiana Division of Administration'', "LaPAS," accessed August 19, 2013]</ref> LaTrack also links to LA eGrants, which lists all grants that are available through the state.
In May 2011, Standard & Poor's raised the state's credit rating to AA, in part due to the state's "strong financial management practices" and an unemployment rate that is lower than the rest of the country.<ref>[http://www.nola.com/politics/index.ssf/2011/05/las_credit_rating_gets_a_boost.html NOLA.com "La.'s credit rating gets a boost from Standard & Poor" May 8, 2011]</ref>  
+
  
The State of Lousiana was given the following ratings by S&P as of 2012 and by Fitch and Moody's as of 2010.
+
The table to the right is helpful in evaluating the level of transparency provided by LaTrac.
{| class="Wikitable"
+
| align="center" style="background:#f0f0f0;"|'''State'''
+
| align="center" style="background:#f0f0f0;"|'''Fitch'''<ref name=debt>[http://www.statebudgetsolutions.org/publications/detail/state-go-debt-ratings "State Budget Solutions," ''State GO Debt Ratings," accessed August 19, 2013]</ref>
+
| align="center" style="background:#f0f0f0;"|'''Moody's'''<ref name=debt/>
+
| align="center" style="background:#f0f0f0;"|'''S&P'''<ref>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 ''The Pew Charitable Trust'', “Infographic: S&P State Credit Ratings 2001–2012," accessed August 19, 2013]</ref>
+
  
 +
===Multi-measure budget transparency profile===
 +
The Institute of Government and Public Affairs at the University of Louisiana created a multi-measure transparency profile for Louisiana, which measured state transparency as of September 2011 using indicators from a range of organizations.  These indicators measured both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.<ref>[http://igpa.uillinois.edu/ ''Institute of Government and Public Affairs at University of Louisiana'', "Home page," accessed February 21, 2014]</ref><ref name=allstates>[http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf ''Institute of Government and Public Affairs at University of Louisiana'', "Budget Transparency Profiles - All 50 States," September 2011]</ref>
 +
 +
IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Louisiana tied for 20th in the nation with 12 other states, earning five out of eight possible points.<ref name=allstates/>
 +
 +
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="2" align="center" style="background-color:#008000; color: white;" | Louisiana - IGPA score for budget process, contents and disclosure
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Budget transparency indicator
 +
! valign="bottom" style="background-color:#444; color: white;" | Yes or no?
 +
|-
 +
| Performance measures || {{Yes}}
 +
|-
 +
| "Generally Accepted Accounting Principles" budget || {{no (Sunshine Review)}}
 +
|-
 +
| Multi-year forecasting || {{no (Sunshine Review)}}
 +
|-
 +
| Annual cycle || {{Yes (Sunshine Review)}}
 +
|-
 +
| Binding revenue forecast || {{Yes}}
 +
|-
 +
| Legislative revenue forecast || {{Yes}}
 +
|-
 +
| Non-partisan staff || {{Yes (Sunshine Review)}}
 +
|-
 +
| Constitution or statutory tax/spend limitations || {{No (Sunshine Review)}}
 +
|-
 +
| '''TOTAL''' || '''5'''
 
|-
 
|-
| Louisiana||AA||Aa2||AA
 
 
|}
 
|}
 +
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.<ref name=allstates/>
  
==Stimulus==
+
===U.S. PIRG "Following the Money" report===
Louisiana received $2.9 billion in federal funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery'', "Stimulus Spending by State"]</ref>
+
{{Following the Money 2014 Advancing States|State=Louisiana|Grade=B+|Score=88|Level=advancing}}
  
Louisiana received approximately $540 million from the federal government in the summer of 2010 under H.R. 1586, a $26 billion plan to give states money for Medicaid and education that the President signed into law on August 10, 2010.<ref>[http://www.ffis.org/ Federal Fund Information for States “ARRA FMAP Extension & Education Jobs Fund Totals” Aug. 11, 2010]</ref>
+
==Accounting principles==
 +
::''See also: [[Louisiana government accounting principles]]''
 +
The state auditing authority is the Office of the Legislative Auditor, created in 1973. The legislature also created a legislative oversight committee for the auditor. The Legislative Audit Advisory Council serves as an audit resolution council and provides general oversight for operations of the legislative auditor.<ref>[http://www.legis.state.la.us/boards/board_members.asp?board=621
 +
''Louisiana Legislative Auditor'', "Audit Advisory Council," accessed August 19, 2013]</ref> Louisiana's audit reports are published online.<ref>[http://app1.lla.state.la.us/PublicReports.nsf ''Louisiana Legislative Auditor'',  "Audit Report Library," accessed August 19, 2013]</ref>  
  
==Public Employees==
+
==Contact information==
:: ''See also: [[Louisiana public employee salaries]]''
+
Louisiana Division of Administration<br>
:: ''See also: [[Louisiana public pensions]]''
+
1201 N. Third Street, Suite 7-150<br>
According to 2008 Census data, the state of Louisiana and local governments in the state employed a total of 321,921 people.<ref name=census>[http://www2.census.gov/govs/apes/11stlla.txt 2011 Public Employment and Payroll Data]</ref> Of those employees, 260,606 were full-time employees receiving a net pay of $949,466,433 and 61,315 were part-time employees paid $50,715,167 .<ref name=census/> 52% of those employees, or 168,473 employees, were in education or higher education.<ref name=census/>
+
Baton Rouge, Louisiana 70804<br>
 +
Telephone: 225-342-7005
  
 
==See also==
 
==See also==
 
* [[Louisiana government sector lobbying]]
 
* [[Louisiana government sector lobbying]]
 
* [[Louisiana public pensions]]
 
* [[Louisiana public pensions]]
* [[Louisiana Legislature|Louisiana Legislature]]
+
* [[Governor of Louisiana]]
* [[Louisiana Senate|Louisiana Senate]]
+
* [[Louisiana State Senate]]
* [[Louisiana House of Representatives|Louisiana House of Representatives]]
+
* [[Louisiana House of Representatives]]
  
 
==External links==
 
==External links==
{{colbegin|3}}
 
 
*[http://www.statebudgetsolutions.org/state/detail/Louisiana State Budget Solutions, Louisiana]
 
*[http://www.statebudgetsolutions.org/state/detail/Louisiana State Budget Solutions, Louisiana]
 
*[http://www.laworks.net/ Louisiana Workforce Commission]
 
*[http://www.laworks.net/ Louisiana Workforce Commission]
*[http://wwwprd.doa.louisiana.gov/latrac/index.cfm Louisiana Accountability and Transparency website]
+
*[http://wwwprd.doa.louisiana.gov/latrac/index.cfm Louisiana Accountability and Transparency Website (LaTrac)]
 
*[http://www.pelicaninstitute.org/main/page.php?page_id=1 Pelican Institute for Public Policy]
 
*[http://www.pelicaninstitute.org/main/page.php?page_id=1 Pelican Institute for Public Policy]
 
*[http://www.taxpayersoflouisiana.com Taxpayers Union of Louisiana]
 
*[http://www.taxpayersoflouisiana.com Taxpayers Union of Louisiana]
 
*[http://doa.louisiana.gov/opb/index.htm Louisiana Office of Planning and Budget]
 
*[http://doa.louisiana.gov/opb/index.htm Louisiana Office of Planning and Budget]
*[http://uspolitics.einnews.com/news/louisiana-state-budget Louisiana state budget news]
+
*[http://www.louisiana.gov/Explore/About_Louisiana/ Official Louisiana State Website]
*[http://www.louisiana.gov/Explore/About_Louisiana/ Louisiana government website]
+
*Model transparency legislation from the [[American Legislative Exchange Council]] is available [http://www.showmethespending.org/uploads/Taxpayer_Transparency_Act.pdf here]
*Model transparency legislation from the [[American Legislative Exchange Council]] is available [http://www.showmethespending.org/uploads/Taxpayer_Transparency_Act.pdf at this link.]
+
 
*[http://www.civilservice.la.gov/index.asp Louisiana Department of Civil Service]
 
*[http://www.civilservice.la.gov/index.asp Louisiana Department of Civil Service]
{{colend (Sunshine Review)}}
 
  
==Additional reading==
+
===Additional reading===
* [http://www.nola.com/news/index.ssf/2009/02/louisianas_growing_state_payro.html ''Nola.com'', Louisiana's growing state payroll strains budget, Feb. 14, 2009]
+
*[http://uspirg.org/reports/usp/following-money-2014 ''U.S. PIRG'', "Report: Transparent & Accountable Budgets," April 8, 2014]
 +
*[http://www.nytimes.com/2014/02/03/us/battles-loom-in-many-states-over-what-to-do-with-budget-surpluses.html?hp&_r=0 ''The New York Times'', "Battles loom in many states over what to do with budget surpluses," February 3, 2014]
 +
*[http://www.nola.com/news/index.ssf/2009/02/louisianas_growing_state_payro.html ''Nola.com'', "Louisiana's growing state payroll strains budget," February 14, 2009]
  
 
==References==
 
==References==
Line 222: Line 424:
  
 
{{State budgets}}
 
{{State budgets}}
[[Category:Louisiana]]
+
{{Louisiana}}
[[category: Budget information by state]]
+
 
 +
[[category:Louisiana]]
 +
[[Category:Budget information by state]]

Revision as of 09:45, 22 April 2014

Louisiana state budget

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Policypedia Budget Policy-logo-no background.png
This page contains information about budget processes and policy issues in Louisiana, including:
  • A summary of the budget drafting process
  • Trends in expenditures and revenues
  • Current and past fiscal year budget developments
  • Financial transparency measures

Between fiscal year 2009 and fiscal year 2013, Louisiana's total expenditures XXincreased/decreasedXX by approximately $XXX billion, from $XXX billion in 2009 to $XXX billion in 2013. This represents an XXX percent increase, Xoutpacing/below/equivalent toX the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).[1][2]

Budget process

The state operates on an annual budget cycle. The sequence of key events in the budget process is as follows:[3][4]

  1. Budget instruction guidelines are sent to state agencies in September.
  2. State agencies submit their budget requests in November.
  3. Agency hearings are held in January and February.
  4. The governor submits his or her proposed budget to the state legislature 45 days prior to the regular session of the legislature (for a newly elected governor, this deadline is extended to 30 days prior to the regular session of the legislature).
  5. The legislature typically adopts a budget in June. A simple majority is required to pass a budget. The fiscal year begins July 1.

In Louisiana, the governor may exercise line item veto and item veto of appropriations authority.[4]

The governor is legally required to submit a balanced budget proposal. Likewise, the legislature is legally required to adopt a balanced budget.[4]

Expenditures

Definitions

Although each state executes its budget process differently, the National Association of State Budget Officers (NASBO) breaks down state expenditures into four general categories. This allows for comparisons among the 50 states. NASBO's categories are as follows:[5]

  • General fund: "The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state."
  • Other funds: "Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds."
  • Federal funds: "Funds received directly from the federal government."
  • Bonds: "Expenditures from the sale of bonds, generally for capital projects."

2013 expenditures

Breakdown of expenditures in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).[5] Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.

Total state expenditures, FY 2013 ($ in millions)[5]
State General fund Federal funds Other funds Bonds Total Per capita expenditures
Louisiana $8,156 $12,311 $8,791 $404 $29,662 $6,412.75
Alabama $6,897 $9,541 $7,490 $189 $24,117 $4,989.32
Arkansas $4,746 $6,189 $10,447 $203 $21,585 $7,293.77
Mississippi $4,699 $8,274 $5,660 $784 $19,417 $6,491.36
Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.[6][7]
Source: National Association of State Budget Officers

Expenditures by function

Breakdown of expenditures by function in FY 2012.
Source: National Association of State Budget Officers

State expenditures in Louisiana can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures by function, FY 2012 (as percents)[5]
State Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
Louisiana 18.4% 9.9% 0.6% 26.7% 2.9% 7.1% 34.4%
Alabama 20.9% 20.1% 0.2% 23.3% 2.5% 6.1% 27.0%
Arkansas 16.3% 16.2% 2.1% 21.4% 2.2% 5.8% 36.0%
Mississippi 16.9% 16.8% 5.8% 23.4% 1.8% 7.5% 27.7%
Source: National Association of State Budget Officers

Expenditure trends

From 2008 to 2012, Medicaid spending rose by more than seven percent, and elementary and education spending rose by over three percent. During the same period, transportation expenditures fell by nearly two percent, and spending categorized as "other" fell by more than 13 percent. The table below details changes in expenditures from 2008 to 2012.[5][8][9][10][11] Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures from 2008 to 2012 (as percents)
Year Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
2012 18.4% 9.9% 0.6% 26.7% 2.9% 7.1% 34.4%
2011 16.6% 7.5% 0.6% 22.1% 2.7% 6.9% 43.7%
2010 18.1% 8.0% 0.6% 23.7% 2.9% 10.9% 35.7%
2009 18.9% 10.6% 0.5% 24.0% 3.3% 6.7% 35.9%
2008 15.2% 9.6% 0.5% 19.3% 2.7% 5.2% 47.5%
Change in % 3.20% 0.30% 0.10% 7.40% 0.20% 1.90% -13.10%
Source: National Association of State Budget Officers

Revenues

2013 revenues

Breakdown of general fund revenue sources in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).[5] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, FY 2013 ($ in millions)[5]
State Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
Louisiana $2,853 $2,685 $340 $386 $1,839 $8,103 $1,751.82
Alabama $1,945 $3,104 $376 $2 $1,887 $7,314 $1,513.12
Arkansas $2,125 $3,144 $431 $39 $475 $6,214 $2,099.77
Mississippi $1,887 $1,480 $463 $145 $763 $4,738 $1,583.98
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.[6]
Source: National Association of State Budget Officers

Revenue trends

The table below details the change in revenue sources in the general fund from 2009 to 2013.[5][8] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, Louisiana ($ in millions)[5][8]
Year Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
2013 $2,853 $2,685 $340 $386 $1,839 $8,103 $1,751.82
2012 $2,840 $2,486 $374 $387 $1,978 $8,066 $1,752.67
2011 $2,838 $2,405 $262 $388 $1,876 $7,770 $1,698.29
2010 $2,548 $2,212 $175 $386 $1,852 $7,174 $1,578.30
2009 $3,023 $2,966 $825 $419 $2,153 $9,386 $2,089.46
Change in % -5.62% -9.47% -58.79% -7.88% -14.58% -13.67% -16.16%
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.[6][7]
Source: National Association of State Budget Officers

State budgets by year

DocumentIcon.jpg See budget bill: HB 1

Fiscal year 2014

Louisiana state budget -- 2014
Louisiana State Legislature
Text:HB 1
Legislative History
Introduced:April 8, 2013
State House:May 10, 2013
Vote (lower house):92-6
State Senate:June 1, 2013
Vote (upper house):37-1
Conference:June 6, 2013
Conference Vote (upper house):38-1
Conference Vote (lower house):104-0
Governor:Bobby Jindal
Signed:June 21, 2013

On June 21, 2013, Governor Bobby Jindal signed the fiscal year 2014 budget into law. Jindal executed several line item vetoes. He removed $4 million budgeted for home-based services for the developmentally disabled and made additional cuts to children's clinics and family violence programs. Jindal argued the vetoes were necessary because the state legislature did not provide sufficient funds for the state's health department, which administers the aforementioned programs. In the message accompanying his vetoes, Jindal wrote, "In light of the legislative reduction to Medicaid utilization, this program expansion cannot be funded."[12][13]

Jindal's original budget proposal included significant one-time revenues (such as legal settlements and property sales) to fund regular year-to-year expenses. The adopted budget reduced one-time revenues, instituted a tax amnesty program, and provided for pay raises for elementary and secondary education teachers. As part of the budget compromise, Jindal signed a series of bills that will make it more difficult to use one-time revenues for year-to-year expenses in future budgets.[12][13]

Fiscal year 2013

See also: Louisiana state budget (2012-2013)

Fiscal year 2012

See also: Louisiana state budget (2011-2012)

Fiscal year 2011

See also: Louisiana state budget (2010-2011)

Fiscal year 2010

See also: Louisiana state budget (2009-2010)

Historical spending

State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).[5][9]

Historical state budget spending in Louisiana ($ in millions)
Fiscal year General Fund Other funds Federal funds Bonds Budget totals
Total % of Budget Total % of Budget Total % of Budget Total % of Budget
2011-2012 $8,344 30.8% $7,793 28.8% $10,616 39.2% $320 1.2% $27,073
2010-2011 $7,786 25% $11,854 38% $10,969 35.2% $591 1.9% $31,200
2009-2010 $9,061 28.6% $10,368 32.7% $11,859 37.4% $641 2% $31,684
Averages: $8,397 28% $10,005 33% $11,148 37% $517.333 2% $29,985.67
General Fund: The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state.
Other funds: Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds.
Federal funds: Funds received directly from the federal government.
Bonds: Expenditures from the sale of bonds, generally for capital projects.

State debt

According to a January 2014 report by the nonprofit organization State Budget Solutions, Louisiana had a state debt of over $83 billion. Its state debt per capita was $18,097. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded public pensions.[14][15]

Total state debt in Louisiana[16]
Type Totals U.S. rank
Total state debt $83,280,815,000 21
Per capita debt $18,097 15
State and other fund expenditures $16,137,000,000 14

Public pensions

See also: Louisiana public pensions and Louisiana public employee salaries

A 2012 report from the Pew Center on the States noted that Louisiana's pension system was funded at 56 percent at the close of fiscal year 2010, well below the 80 precent funding level experts recommend. Consequently, Pew designated the state's pension system as cause for "serious concern."[17]

The funding ratio for the four state-sponsored pension systems decreased from 70.38 percent in fiscal year 2007 to 55.86 percent in fiscal year 2012, a 14.52 percent drop. Likewise, unfunded liabilities increased from over $10.5 billion in fiscal year 2007 to nearly $20 billion in fiscal year 2012.[18][19][20][21][22][23][24][25][26][27][28][29][30][31]

Credit ratings

States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.[32]

The table below lists the Standard and Poor's credit ranking for Louisiana from 2001 to 2012 (grades from surrounding states are provided for additional context).[32]

S&P credit ratings from 2001 to 2012
Louisiana Alabama Arkansas Mississippi
2012 AA AA AA AA
2011 AA AA AA AA
2010 AA- AA AA AA
2009 AA- AA AA AA
2008 A+ AA AA AA
2007 A AA AA AA
2006 A AA AA AA
2005 A AA AA AA
2004 A+ AA AA AA
2003 A+ AA AA AA
2002 A AA AA AA
2001 A AA AA AA

Federal aid to state budget

See also: Federal aid to budgets in the 50 states

The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.[33]

State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, Mississippi received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, Alaska received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.[33]

Federal aid to state budgets in 2012
State Federal aid as % of general revenue Total federal aid National rank
Louisiana 43.95% $11,136,334,000 2
Alabama 36.50% $8,112,509,000 11
Arkansas 34.47% $5,900,988,000 21
Mississippi 45.35% $7,725,294,000 1

Stimulus

Louisiana received $2.9 billion in federal funding between February 2009 and June 2013.[34]

Louisiana received approximately $540 million from the federal government in the summer of 2010 under H.R. 1586, a $26 billion plan to give states money for Medicaid and education that President Barack Obama signed into law on August 10, 2010.[35]

Budget transparency

Transparency evaluation
LaTrac
Searchability Y
600px-Yes check.png
Grants N
600px-Red x.png
Contracts Y
600px-Yes check.png
Line item expenditures Y
600px-Yes check.png
Dept./agency budgets Y
600px-Yes check.png
Public employee salaries N
600px-Red x.png
Last evaluated in 2013.
See also: Evaluation of Louisiana state website and Constitutional provisions regarding reading of bills

[[Article 3, Section 15(d) of the state constitution] stipulates that each bill must be read by title on three separate days in each house of the state legislature and that there can be no final passage without public hearing and committee report.

On November 12, 2008, Louisiana announced the launch of its spending transparency database, Louisiana Accountability and Transparency (LaTrac).[36]

The database was created as a result of an executive order by Governor Bobby Jindal and the authorization of the legislature. Commissioner of Administration Angele Davis said, “This is an important event, an extraordinary step forward, and a historic reform initiative for Louisiana and its pursuit of better, more accountable government. ... Today we begin to empower four million citizen auditors to monitor what the state spends and to judge whether it’s wise, necessary, and achieving results.”[36]

The database includes all executive branch spending for the state of Louisiana, including higher education spending. It also features a vendor search option and a link to the performance reports of state agencies through the Louisiana Performance Accountability System (LaPAS).[37] LaTrack also links to LA eGrants, which lists all grants that are available through the state.

The table to the right is helpful in evaluating the level of transparency provided by LaTrac.

Multi-measure budget transparency profile

The Institute of Government and Public Affairs at the University of Louisiana created a multi-measure transparency profile for Louisiana, which measured state transparency as of September 2011 using indicators from a range of organizations. These indicators measured both website transparency and other recognized facets of governmental transparency. In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.[38][39]

IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Louisiana tied for 20th in the nation with 12 other states, earning five out of eight possible points.[39]

Louisiana - IGPA score for budget process, contents and disclosure
Budget transparency indicator Yes or no?
Performance measures
{{{1}}}
"Generally Accepted Accounting Principles" budget N
600px-Red x.png
Multi-year forecasting N
600px-Red x.png
Annual cycle Y
600px-Yes check.png
Binding revenue forecast
{{{1}}}
Legislative revenue forecast
{{{1}}}
Non-partisan staff Y
600px-Yes check.png
Constitution or statutory tax/spend limitations N
600px-Red x.png
TOTAL 5

In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[39]

U.S. PIRG "Following the Money" report

See also: Following the Money 2014 Report

The U.S. Public Interest Research Group, a consumer-focused nonprofit organization based in Washington, D.C., released its annual report on state transparency websites in April 2014. The report, entitled "Following the Money," measured how transparent and accountable state websites are with regard to state government spending.[40] According to the report, Louisiana received a grade of B+ and a numerical score of 88, indicating that Louisiana was an "advancing" state in terms of transparency regarding state spending.[40]

Accounting principles

See also: Louisiana government accounting principles

The state auditing authority is the Office of the Legislative Auditor, created in 1973. The legislature also created a legislative oversight committee for the auditor. The Legislative Audit Advisory Council serves as an audit resolution council and provides general oversight for operations of the legislative auditor.[41] Louisiana's audit reports are published online.[42]

Contact information

Louisiana Division of Administration
1201 N. Third Street, Suite 7-150
Baton Rouge, Louisiana 70804
Telephone: 225-342-7005

See also

External links

Additional reading

References

  1. Bureau of Labor Statistics, "CPI Detailed Report Data for February 2014," accessed April 9, 2014
  2. InflationData.com, "Cumulative Inflation Calculator," February 28, 2014
  3. National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting," updated April 2011
  4. 4.0 4.1 4.2 National Association of State Budget Officers "Budget Processes in the States, Summer 2008," accessed February 21, 2014
  5. 5.0 5.1 5.2 5.3 5.4 5.5 5.6 5.7 5.8 5.9 National Association of State Budget Officers "State Expenditure Report, 2011-2013," accessed February 21, 2014
  6. 6.0 6.1 6.2 United States Census Bureau, "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014
  7. 7.0 7.1 United States Census Bureau, "Vintage 2009: Annual Population Estimates," accessed February 26, 2014
  8. 8.0 8.1 8.2 National Association of State Budget Officers, "State Expenditure Report, 2009-2011," accessed February 24, 2014
  9. 9.0 9.1 National Association of State Budget Officers, "State Expenditures Report, 2010-2012," accessed February 24, 2014
  10. National Association of State Budget Officers, "State Expenditure Report, 2009," accessed February 24, 2014
  11. National Association of State Budget Officers, "State Expenditure Report, 2008," accessed February 24, 2014
  12. 12.0 12.1 Louisiana Office of the Governor, "Governor Jindal Signs HB 1 with Line-Item Vetoes, Announces Additional Reductions Based on Preamble of the Budget Bill," June 21, 2013
  13. 13.0 13.1 The Advocate, "Jindal signs budget bill, vetoes money for disabled and the arts," June 22, 2013
  14. State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  15. Washington Examiner, "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014
  16. State Budget Solutions "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  17. Pew Center on the States, "Widening Gap Update: Louisiana," June 18, 2012
  18. Louisiana State Employees' Retirement System, "2011-2012 Comprehensive Annual Financial Report," accessed November 12, 2013
  19. Teachers' Retirement System of Louisiana, "Comprehensive Annual Financial Report 2012," accessed November 12, 2013
  20. State of Louisiana School Employees' Retirement System, "Annual Financial Report June 30, 2012 and 2011," accessed November 12, 2013
  21. Louisiana State Police Pension and Retirement System, "Annual Report, June 30, 2012," accessed November 12, 2013
  22. Firefighters' Retirement System, "2012 Consolidated Financial Report," accessed November 12, 2013
  23. Municipal Employees' Retirement System of Louisiana, "Audit Report, June 30, 2012 and 2011," accessed November 12, 2013
  24. Parochial Employees' Retirement System of Louisiana, "Annual Financial Report, December 31, 2012 and 2011," accessed November 12, 2013
  25. Sheriffs Pension and Relief Fund, "Actuarial Valuation as of June 30, 2012," accessed November 12, 2013
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