§ 307. Form of budget
(a) The budget shall be arranged and classified so as to show separately the following
estimates and recommendations:
(1) expenses of State administration;
(2) deficiencies, overdrafts, and unexpended balances in appropriations of former years;
(3) bonded debt, loans, and interest charges;
(4) all requests and proposals for expenditures for new projects, new construction, additions,
improvements, and other capital outlay; and
(5) with respect to the tax expenditure budget required under subsection 306(b) of this
chapter, all requests and proposals for new, amended, or continued tax expenditures
as defined in section 312 of this chapter.
(b) The budget shall also include in detail definite recommendations of the Governor relative
to the amounts that should be appropriated to each of the activities referred to under
this section. It shall also include definite recommendations of the Governor relative
to the financing of the expenditures recommended and the appropriate amounts to be
raised from ordinary revenue, direct taxes, bonds, or loans. The financing of the
expenditures recommended, as proposed by the Governor, shall not include the funds
from the Budget Stabilization Reserve as established in section 308 of this title. With the budget, the Governor shall submit to the General Assembly such messages,
statements, or supplemental data with reference to the same, as the Governor may deem
expedient; however, budget documentation shall include to the extent possible the
following:
(1) Specific sources of receipts. In the event of special fund appropriations, the particular
special fund sources shall be itemized.
(2) Interdepartmental transfers shall be explained, including the source department of
said transfer.
(3) Changes in positions within departmental budgets, including prior year, current year,
and requested budget year positions counts by title and category. Positions should
be identified as to whether they are filled and unfilled.
(4) A document outlining proposed changes in program funding and related policy changes
that they reflect. This summary shall include narrative description of the proposed
changes.
(c) The budget shall also include a strategic plan for each State agency, department,
office, or other entity or program. A strategic plan shall include the following:
(1) a statement of mission and goals that support the relevant population-level outcomes
set forth in 3 V.S.A. § 2311;
(2) a description of program performance measures used to demonstrate output and results;
(3) identification of the groups of people served, including those having service priorities
or other service measures established by law, and estimates of the changes in those
groups expected during the term of the plan;
(4) an analysis of the use of resources to meet needs, including future needs, an analysis
of additional resources that may be necessary to meet future needs;
(5) an analysis of expected changes in the services provided by that agency because of
changes in State or federal law;
(6) a description of the means and strategies for meeting needs of the agency or program,
including future needs and achieving the goals under which the agency or program provides
services;
(7) a description of the capital improvement needs of the agency during the period covered
by the plan;
(8) a prioritization, if appropriate, of the capital investment needs of the agency or
program during the period covered by the plan; and
(9) any other information that may be required.
(d) The Governor’s budget shall include his or her recommendations for an annual budget
for Medicaid and all other health care assistance programs administered by the Agency
of Human Services. The Governor’s proposed Medicaid budget shall include a proposed
annual financial plan, and a proposed five-year financial plan, with the following
information and analysis:
(1) anticipated revenues;
(2) anticipated expenditures, including anticipated per-member per-month expenditures
for each population category eligible for health care assistance;
(3) anticipated caseloads, including anticipated caseloads for each population category
eligible for health care assistance;
(4) anticipated utilization;
(5) health care inflation trends that reflect consideration of provider reimbursements
approved under 18 V.S.A. § 9376 and expenditure trends reported under 18 V.S.A. § 9383;
(6) recommendations for funding provider reimbursement at levels sufficient to ensure
reasonable access to care, and at levels at least equal to Medicare reimbursement;
(7) recommendations relating to Medicaid and other program eligibility, the benefit plan,
cost-sharing, utilization controls, reimbursement, and any other matter necessary
to align anticipated expenditures and revenues; and
(8) any other recommendations or information affecting the financial sustainability of
Medicaid and all other health care assistance programs administered by the Agency
of Human Services.
(e) The budget shall also include any proposed expenditures and charges for enterprise
and internal service funds to be billed to departmental budgets. Expenditures from
enterprise and internal service funds shall be managed in accordance with subsection 462(b) of this title. (Amended 1987, No. 114, § 1, eff. June 29, 1987; 1993, No. 210 (Adj. Sess.), § 281; 2001, No. 142 (Adj. Sess.), § 148d; 2003, No. 66, §§ 298, 299; 2003, No. 122 (Adj. Sess.), § 10, eff. June 10, 2004; 2005, No. 174 (Adj. Sess.), § 61; 2009, No. 1 (Sp. Sess.), § H.17, eff. June 2, 2009; 2011, No. 63, § E.103.1; 2013, No. 50, § E.306.1; 2013, No. 179 (Adj. Sess.), § E.306; 2015, No. 11, § 33; 2017, No. 167 (Adj. Sess.), § 16, eff. May 22, 2018; 2021, No. 105 (Adj. Sess.), § 442, eff. July 1, 2022.)