Legislature(2015 - 2016)HOUSE FINANCE 519

02/10/2016 01:30 PM FINANCE

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01:32:32 PM Start
01:32:54 PM Operating Budget and Subcommittee Process 101 Overview
03:19:57 PM Adjourn
* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
<Bill Hearing Canceled>
<Bill Hearing Canceled>
+ Operating Budget & Subcommittee Process 101 TELECONFERENCED
+ Bills Previously Heard/Scheduled TELECONFERENCED
                  HOUSE FINANCE COMMITTEE                                                                                       
                     February 10, 2016                                                                                          
                         1:32 p.m.                                                                                              
1:32:32 PM                                                                                                                    
CALL TO ORDER                                                                                                                 
Co-Chair Neuman  called the House Finance  Committee meeting                                                                    
to order at 1:32 p.m.                                                                                                           
MEMBERS PRESENT                                                                                                               
Representative Mark Neuman, Co-Chair                                                                                            
Representative Steve Thompson, Co-Chair                                                                                         
Representative Dan Saddler, Vice-Chair                                                                                          
Representative Les Gara                                                                                                         
Representative Lynn Gattis                                                                                                      
Representative Scott Kawasaki                                                                                                   
Representative Cathy Munoz                                                                                                      
Representative Lance Pruitt                                                                                                     
Representative Tammie Wilson                                                                                                    
MEMBERS ABSENT                                                                                                                
Representative Bryce Edgmon                                                                                                     
Representative David Guttenberg                                                                                                 
ALSO PRESENT                                                                                                                  
David  Teal, Director,  Legislative Finance  Division; Lacey                                                                    
Sanders, Fiscal Analyst,  Legislative Finance Division; Pete                                                                    
Ecklund, Staff,  Representative Mark  Neuman; Representative                                                                    
Louise  Stutes; Representative  Liz Vasquez;  Representative                                                                    
Wes Keller; Representative  Cathy Tilton; Representative Dan                                                                    
Ortiz;   Representative  Gabrielle   LeDoux;  Representative                                                                    
Shelley Hughes.                                                                                                                 
^OPERATING BUDGET AND SUBCOMMITTEE PROCESS 101 OVERVIEW                                                                       
1:32:54 PM                                                                                                                    
Co-Chair Neuman  discussed the meeting agenda.  He explained                                                                    
that the meeting would focus  on the basics of the operating                                                                    
budget and subcommittee process.  He explained that the goal                                                                    
was to help people better understand the budget process.                                                                        
DAVID   TEAL,   DIRECTOR,  LEGISLATIVE   FINANCE   DIVISION,                                                                    
introduced   the   PowerPoint  Presentation:   "Budget   101                                                                    
Training"  dated  February  10,  2016  (copy  on  file).  He                                                                    
announced  that  the meeting  would  focus  on basic  budget                                                                    
information  and   was  not  a  discussion   of  the  fiscal                                                                    
situation.  He addressed  the goal  of  the presentation  on                                                                    
slide 2:                                                                                                                        
      Goal of This Presentation:                                                                                                
     Provide  legislators   and  staff  with   basic  budget                                                                    
     information.  This is  not a  discussion of  the fiscal                                                                    
     situation. It is a discussion  of the budget - actually                                                                    
     only the appropriation side of the operating budget.                                                                       
        · Appropriation Structure - How the legislature can                                                                     
          control   spending   through   appropriation   (or                                                                    
          budget) structure                                                                                                     
        · Fund Groups - What they are & how they indicate                                                                       
          the level of legislative discretion                                                                                   
        · Understanding the Fiscal Summary                                                                                      
        · Subcommittee Process                                                                                                  
        · Resources helpful in analyzing and preparing                                                                          
          subcommittee budgets                                                                                                  
Mr.  Teal  moved  to slide  3:  "Appropriation  (Or  Budget)                                                                    
   What is an appropriation?                                                                                                    
   · An appropriation is legislative authorization to spend                                                                     
     funds. An appropriation has five requirements:                                                                             
        1.  Purpose                                                                                                             
        2.  Funding Source                                                                                                      
        3.  Amount                                                                                                              
        4.  Location                                                                                                            
        5.  Time Frame                                                                                                          
   What is appropriation (or budget) structure?                                                                                 
   · When many people speak about appropriations, they are                                                                      
     referring to the appropriation structure in the                                                                            
     numbers section of an appropriations bill.                                                                                 
      ƒ Appropriations appear in bold                                                                                           
      ƒ Allocations are indented and appear in non-bold                                                                         
   · Why is budget structure important?                                                                                         
        ƒ The legislature controls where funding can be                                                                         
          spent through the budget structure.                                                                                   
             o Funding cannot be transferred between the                                                                        
               various allocations within an appropriation.                                                                     
[The slide  contained a sample  page from a  numbers section                                                                    
of an operating budget bill.]                                                                                                   
1:36:15 PM                                                                                                                    
LACEY   SANDERS,   FISCAL   ANALYST,   LEGISLATIVE   FINANCE                                                                    
DIVISION, continued to  address slide 3. She  pointed to the                                                                    
right hand  portion of  the slide  that provided  an example                                                                    
from a  page of  the appropriation  bill. She  exemplified a                                                                    
Department  of   Education  and  Early   Development  (DEED)                                                                    
appropriation to  illustrate the point that  money cannot be                                                                    
transferred  between  the   various  allocations  within  an                                                                    
appropriation, which  provided the legislature  control over                                                                    
where the funding was spent.                                                                                                    
PETE ECKLUND,  STAFF, REPRESENTATIVE MARK  NEUMAN, continued                                                                    
to address slide 3. He  emphasized that money could be moved                                                                    
between allocations, but not across appropriations.                                                                             
Mr.  Teal  elaborated  that  the  legislature  could  cut  a                                                                    
program  or specific  expenditure within  an allocation  and                                                                    
discovered that  the agency was  still offering  the program                                                                    
or  "doing  what  the  legislature   thought  it  had  cut."                                                                    
Agencies  could simply  move funding  within an  allocation.                                                                    
The  only way  for the  legislature to  control expenditures                                                                    
was  to develop  a  separate appropriation  for  an item  it                                                                    
wanted  to cut.  The legislature  could not  make an  agency                                                                    
spend money  with an appropriation, but  could halt specific                                                                    
spending using the correct appropriation structure.                                                                             
Mr.   Ecklund   detailed   that  in   most   agencies   many                                                                    
appropriations  and many  allocations were  contained within                                                                    
its  budget.  The exception  was  the  University of  Alaska                                                                    
structure   that  contained   one  appropriation   and  many                                                                    
1:40:02 PM                                                                                                                    
Ms. Sanders moved to slide 4:                                                                                                   
     Fund Groups & Legislative Discretion:                                                                                      
     The following four fund groups indicate the level of                                                                       
    legislative discretion over the use of the funding:                                                                         
        1. Unrestricted General Funds (UGF) - No statutory                                                                      
          designations  or  restrictions   on  these  funds.                                                                    
          Deficits refer only to  UGF. Deficits cannot occur                                                                    
          in other fund groups.                                                                                                 
        2. Designated General Funds (DGF) - Although the                                                                        
          Constitution  prohibits  the dedication  of  funds                                                                    
          (with  a  few  exceptions);  the  legislature  has                                                                    
          statutorily designated  funds in this group  for a                                                                    
          specific purpose.                                                                                                     
        3. Other Funds - The legislature has limited                                                                            
          discretion  (includes   dedicated  and  duplicated                                                                    
        4. Federal Funds - Funding received from the federal                                                                    
          government.    The    legislature   has    limited                                                                    
         discretion over the use of this funding.                                                                               
Co-Chair Neuman  asked Ms. Sanders  to provide  examples for                                                                    
each fund group.                                                                                                                
Ms. Sanders  delineated that the  most common UGF  Fund Code                                                                    
was  1004 and  another  category of  UGF  was "general  fund                                                                    
match."  She   noted  that   the  Power   Cost  Equalization                                                                    
Endowment Fund  (PCE) was an  example of  designated general                                                                    
funds. Other  designated codes were  for receipts  that were                                                                    
collected  such as  for motor  vehicles. The  third category                                                                    
was other  funds and very  few existed. She  exemplified the                                                                    
Fish and  Game fund that was  constitutionally dedicated and                                                                    
carried federal restrictions  and requirements and statutory                                                                    
designated program  receipts that were exclusively  used for                                                                    
a specific purpose.                                                                                                             
Representative Wilson asked about  the Higher Education Fund                                                                    
and noted that  the finds were being  utilized for different                                                                    
purposes  other than  performance scholarships.  Ms. Sanders                                                                    
answered that while statutory guidelines  were in effect for                                                                    
a designated  fund the legislature  had the  "discretion" to                                                                    
reject the  stated purpose and reappropriate  the funds. She                                                                    
expounded that  the Higher Education  Fund was  a designated                                                                    
fund  and  last  year  the  legislature  reappropriated  the                                                                    
excess for other educational purposes.                                                                                          
Mr. Ecklund remarked  that the legislature chose  to use the                                                                    
higher   education  money   for  other   elements  in   K-12                                                                    
education,  but  it  could  have been  used  for  any  other                                                                    
Representative Wilson  asked whether  the PCE  funding could                                                                    
be used for any Alaska  Energy Authority (AEA) projects. Ms.                                                                    
Sanders answered in the affirmative.                                                                                            
Mr. Ecklund specified that the  funds were dedicated and not                                                                    
Mr. Teal clarified  that both PCE and  Higher Education Fund                                                                    
monies  could  be  utilized to  operate  the  Alaska  Marine                                                                    
Highway  System (AMHS).  The legislature  had the  authority                                                                    
over all designated funds.                                                                                                      
Representative Gattis  requested more information  about the                                                                    
funds and identify  "each pot of money" and how  it could be                                                                    
1:46:13 PM                                                                                                                    
Ms.  Sanders  addressed  the  fourth  category  on  slide  4                                                                  
"Federal Funds". Is there a cut and paste? Or more info?                                                                        
Mr. Ecklund  emphasized that the  reason the  budget process                                                                    
focused on  UGF was that  the difference between  annual UGF                                                                    
revenue and annual UGF expenditure made up the fiscal gap.                                                                      
Ms. Sanders  addressed slide 5 titled  "Fiscal Summary." The                                                                    
slide included a fiscal summary  document that contained the                                                                    
four fund  categories. She noted that  the summary contained                                                                    
the four fund groups for FY 16  and compared it to the FY 17                                                                    
governor's  proposal.   She  noted  the  far   right  column                                                                    
depicted  the  changes  in UGF  between  fiscal  years.  She                                                                    
elaborated that  reading down the  page it was  divided into                                                                    
four  categories. The  top was  "revenue" and  the next  was                                                                    
"appropriations"  that  was   broken  down  into  "operating                                                                    
appropriation"  which was  divided into  "agency operations"                                                                    
and "statewide  items" and the  third category  was "capital                                                                    
Mr.  Ecklund  summarized  that the  fiscal  summary  was  an                                                                    
income  and expenses  statement  and a  deficit and  surplus                                                                    
statement with details in between.                                                                                              
Ms. Sanders  relayed that  the Legislative  Finance Division                                                                    
(LFD) published a  fiscal summary twice a  year. She briefly                                                                    
highlighted  slide  6:  "Fiscal  Summary  (Continued)"  that                                                                    
contained  fund transfers,  Permanent Fund  information, and                                                                    
totals. She addressed slide 7:                                                                                                  
   Short Fiscal Summary                                                                                                         
   · Focus is on UGF Only                                                                                                       
   · Status Quo Removes the Governor's Proposed Legislation                                                                     
        ƒ New Revenue Sources                                                                                                   
        ƒ Pension Obligation Bonds                                                                                              
        ƒ Oil Tax Credits                                                                                                       
   · Status Quo Dividends are not UGF                                                                                           
[The slide  contained an example  of a short  fiscal summary                                                                    
document on the right side of the slide]                                                                                        
Ms. Sanders  explained that  short fiscal  summary contained                                                                    
the same information as the  fiscal summary but narrowed the                                                                    
focus to UGF.                                                                                                                   
Mr. Ecklund  elaborated on  the importance  of understanding                                                                    
the short fiscal  summary. There were items  in the language                                                                    
section  of the  governor's proposed  operating budget  that                                                                    
required enabling  legislation. Sometimes the  House Finance                                                                    
Committee drafted  a status  quo operating  budget committee                                                                    
substitute (CS) and made adjustments accordingly.                                                                               
Ms.  Sanders  turned to  slide  8:  "Fiscal Summary:  FY  17                                                                    
Governor's  Request:  Agency  Operating  Budgets,  Statewide                                                                    
Items  and Capital  Budget  (Formula  and Non-Formula)  (UGF                                                                    
Only)." She detailed that the  graph represented the capital                                                                    
and  operating  expenditures  in  the  fiscal  summary.  The                                                                    
colored  bars  reflected  the   categories  of  capital  and                                                                    
operating  expenditures.  The  light blue  bars  represented                                                                    
non-formula totals,  the red bar depicted  debt service, the                                                                    
yellow bar  portrayed capital  expenditures, the  green bars                                                                    
referenced statewide assistance  retirement formula, and the                                                                    
dark blue bars represented formula spending.                                                                                    
1:53:31 PM                                                                                                                    
Mr.  Ecklund pointed  out that  the subcommittees  looked at                                                                    
the  non-formula budget  and in  most instances  the formula                                                                    
expenditures required  statutory change.  Subcommittees were                                                                    
not authorized  to change statue, therefore  only focused on                                                                    
non-formula items.                                                                                                              
Co-Chair  Neuman  interjected  that  last  fiscal  year  the                                                                    
budget  totaled  $5.2  billion.   He  delineated  that  $1.2                                                                    
billion was  spent on statewide services  that included $500                                                                    
million  in  oil  and  gas  tax  credits,  $268  million  in                                                                    
retirement, and $228  million in debt service.  The other $4                                                                    
billion was split  roughly into $2 billion  each for formula                                                                    
items: education  and Medicaid and the  remainder were spent                                                                    
on non-formula  items which  he referred to  as "day  to day                                                                    
government" spending.                                                                                                           
Ms. Sanders  addressed slide  9 titled  "Agency Operations."                                                                    
The  chart depicted  agency operations  expenditures of  UGF                                                                    
only,  adjusted for  inflation over  the last  twelve years.                                                                    
She noted  that most departments  reverted to 2006  and 2007                                                                    
levels with few, but  understandable exceptions. She pointed                                                                    
out that the  Department of Corrections (DOC) was  at a 2011                                                                    
level due to  prison population and costs  rising over time.                                                                    
The  Department  of  Military and  Veterans  Affairs  (DMVA)                                                                    
experienced  a technical  change. She  explained that  funds                                                                    
for the  Military Youth Academy  had previously  been funded                                                                    
through DEED, but  was now funded through DMVA,  which was a                                                                    
significant  change for  the department.  The Department  of                                                                    
Public Safety's  (DPS) and the  Department of  Revenue (DOR)                                                                    
budgets were  higher than 2007  levels. She  summarized that                                                                    
the  chart  was  a  comparison to  the  FY  2017  governor's                                                                    
Co-Chair  Neuman  asked  for an  explanation  of  department                                                                    
expenditures.   He  referred   to  the   total  figures   as                                                                    
"snapshots in  time." He noted the  difficulty in evaluating                                                                    
agency growth due to funding  moving between departments and                                                                    
differing management.                                                                                                           
1:57:28 PM                                                                                                                    
Ms.  Sanders answered  that  when  a change  was  made to  a                                                                    
categorized  fund, for  instance  "other  funds" changed  to                                                                    
DGF, the LFD  system had the ability to go  back in time and                                                                    
applied the  change historically to all  years. She provided                                                                    
the  example of  the Alaska  Aerospace Corporation  that was                                                                    
located  in  the  Department   of  Commerce,  Community  and                                                                    
Economic Development  (DCCED) budget  but had been  moved to                                                                    
the DMVA  budget. When the Alaska  Aerospace Corporation was                                                                    
moved the  historical budget information moved  to DMVA with                                                                    
Mr.  Ecklund clarified  that the  LFD  system included  look                                                                    
back graphs that provided an "apples to apples comparison."                                                                     
Ms. Sanders  moved to slide  10: "Agency  Look-Back Graphs."                                                                    
The  graphs  provided a  further  "drill  down" of  detailed                                                                    
budget information.                                                                                                             
Mr. Ecklund noted that LFD  began developing the graphs with                                                                    
the co-chairs  approximately 6  years earlier.  He explained                                                                    
that  the  intent  was  to  provide  a  "tool  used  by  the                                                                    
department"  to communicate  to the  legislature the  reason                                                                    
for any growth  that occurred and the budget  history of the                                                                    
department. His  intention was to have  agency staff provide                                                                    
a historical narrative along with the graphed data.                                                                             
Mr. Ecklund addressed slide 11:                                                                                                 
   Subcommittee Process:                                                                                                        
   · Mission/Core Services/Results                                                                                              
   · 10 year Look-Back                                                                                                          
   · 10-Year Plan Look-Forward                                                                                                  
   · Audit Check                                                                                                                
   · Status of current year Changes                                                                                             
   · Evaluate Increments/Decrements                                                                                             
Mr.  Ecklund explained  that roughly  5 or  6 years  earlier                                                                    
there  had been  complaints that  members were  not provided                                                                    
enough  information  for  the  subcommittee  process.  As  a                                                                    
result, some veteran  budget staffers and LFD  devised a way                                                                    
to provide  better information and standardize  the process.                                                                    
Abundant  information  was available  but  the  need was  to                                                                    
present it  in a  concise "more  user friendly"  manner. The                                                                    
goal  was to  provide the  most useful  relevant information                                                                    
that could be  understood in a timely manner.  He noted that                                                                    
the  focus  of  the  information  was  the  mission  of  the                                                                    
departments,  which included  core  services, results  based                                                                    
budgeting,   and    results   based    accountability.   The                                                                    
information  allowed evaluation  of every  program, function                                                                    
and, service of government.  The Co-Chair instructed members                                                                    
and  staff to  make all  of  the items  deemed necessary  as                                                                    
efficient  as  possible.  He  restated  that  the  agencies'                                                                    
administrative services director,  commissioner, or division                                                                    
director should  know the budget  history of the  agency and                                                                    
explain the data  provided on the 10-year  look back graphs.                                                                    
In addition  to the 10-year  look back graphs,  LFD provided                                                                    
additional  data   and  highlights  of   significant  budget                                                                    
changes  over  the  years  for   each  department  on  their                                                                    
website.  He addressed  the  statutorily mandated  executive                                                                    
branch's 10-year  Plan for each  department that  provided a                                                                    
look forward  for 10  years. FY  17 was  the first  year the                                                                    
plans were provided.                                                                                                            
2:06:25 PM                                                                                                                    
Mr.   Ecklund  referred   to  the   audit  check   that  the                                                                    
subcommittees   were    requested   to   carry    out.   The                                                                    
subcommittees  held hearings  on  any  audits that  reported                                                                    
problems or suggested corrective  action and directed a plan                                                                    
of action.  He continued that  by the time  the subcommittee                                                                    
reviewed the  steps in the subcommittee  process the members                                                                    
possessed  enough  information  to adequately  evaluate  the                                                                    
budget  increments and  decrements.  He  concluded that  the                                                                    
standardized  subcommittee  process  alerted  the  executive                                                                    
branch as well as the committee members "what to expect."                                                                       
Co-Chair  Neuman interjected  that the  effort was  not only                                                                    
for the members but also  for the staff. The process enabled                                                                    
the  staff  to be  well  informed  and answer  the  public's                                                                    
questions.  The goal  was to  provide accurate  information.                                                                    
His staff  was meeting with  other member's staff  to ensure                                                                    
the process and information was understood.                                                                                     
Mr. Ecklund  noted that the subcommittee  binder information                                                                    
list  had  been  included  in   the  meeting  packet  titled                                                                    
"Subcommittee Binders - Minimum  information to be included"                                                                    
(copy  on file).The  Co-Chairs office  provided subcommittee                                                                    
binders  for  members  and staff.  He  emphasized  that  the                                                                    
purpose of  disseminating budget  information was  to assist                                                                    
members in making "informed" budgetary decisions.                                                                               
Representative  Wilson  asked   whether  after  programmatic                                                                    
decisions  were made  members should  look  into the  detail                                                                    
budget  books  for  specifies regarding  employee  data  and                                                                    
determine whether  two or three  deputy commissioners  or 10                                                                    
economists  were necessary  in the  Department of  Labor and                                                                    
Workforce  Development or  employees  in other  departments.                                                                    
She also mentioned evaluating  federal matching funds versus                                                                    
general  funds  for  programs  and  employee  salaries.  Mr.                                                                    
Ecklund answered that  it was up to  the subcommittee chairs                                                                    
to explore  any other areas  or delve deeper  into budgetary                                                                    
areas  with additional  information. The  subcommittees were                                                                    
provided with basic and necessary information.                                                                                  
2:11:05 PM                                                                                                                    
Ms. Sanders moved to slide 12:                                                                                                  
     Budget Resources:                                                                                                          
     The following slides provide information on:                                                                               
        · Budget resources available to legislators and the                                                                     
        · The types of information you can extract from                                                                         
          these resources                                                                                                       
Ms. Sanders turned to slide 13:                                                                                                 
     Alaska Legislative Budget Handbook - The Swiss Army                                                                        
     Knife (SAK):                                                                                                               
     This  publication  is  designed to  be  a  step-by-step                                                                    
     guide   to  assist   new  legislators   and  staff   in                                                                    
     developing agencies'  budgets. Some of  the information                                                                    
     included in the SAK is:                                                                                                    
        · LFD analyst contact information                                                                                       
        · Tips for running effective subcommittee meetings                                                                      
        · Budget analysis questions                                                                                             
        · Budget closeout procedures                                                                                            
        · Conference Committee process                                                                                          
        · Fund code and fund group information                                                                                  
        · Appropriation law                                                                                                     
        · Glossary of budget terms                                                                                              
        · Other Budget resources                                                                                                
Co-Chair  Neuman asked  whether the  SAKs were  available at                                                                    
the  LIOs (Legislative  Information Offices)  throughout the                                                                    
state. Mr. Ecklund replied that  the booklets were available                                                                    
on the LFD  website but probably not available  at LIOs. Co-                                                                    
Chair  Neuman noted  that  individuals  could contact  their                                                                    
legislators for a paper copy.                                                                                                   
Mr.  Ecklund   encouraged  legislators   to  refer   to  the                                                                    
publication.  He   considered  it  the  best   resource  for                                                                    
providing a basic understanding of the budget process.                                                                          
Ms. Sanders turned to slide 14:                                                                                                 
     Legislative   Fiscal   Analyst's    Overview   of   the                                                                    
     Governor's Request (or the Overview):                                                                                      
     This   is    typically   Legislative    Finance's   1st                                                                    
     publication in the budget process. It includes:                                                                            
        · A Fiscal Summary                                                                                                      
        · A summary analysis of the Governor's December                                                                         
          15th operating and capital budget requests,                                                                           
          including revenue measures and bills like the                                                                         
          Permanent Fund Protection Act                                                                                         
        · Discussion of each agency's top issues as                                                                             
          identified by Legislative Finance analysts                                                                            
        · Analysis of the language sections in each                                                                             
          appropriation bill                                                                                                    
     This publication is typically available on the first                                                                       
     day of session.                                                                                                            
Ms.  Sanders spoke  to on  slide  14 and  reported that  the                                                                    
summary was also available on the LFD website.                                                                                  
Co-Chair  Neuman asked  about  the  division's process  when                                                                    
determining  what   specific  or  significant   issues  were                                                                    
highlighted in the overview.                                                                                                    
2:16:15 PM                                                                                                                    
Mr.  Teal   replied  that  significant  issues   were  often                                                                    
identified because  of costs. For instance,  if a department                                                                    
was  requesting an  item with  a high  expenditure for  that                                                                    
particular  agency  it indicated  a  policy  change and  LFD                                                                    
would  highlight  the  issue.  He  added  that  issues  like                                                                    
pension obligation  bonds or anything  that was  a potential                                                                    
policy  change was  examined via  the overview.  He reminded                                                                    
the  committee that  the  document was  an  overview of  the                                                                    
governor's proposed budget and  any analysis provided by LFD                                                                    
was  not an  endorsement.  He described  the  document as  a                                                                    
"broad  overview." He  noted that  the  policy changes  were                                                                    
highlighted  in   the  language  section,   which  typically                                                                    
comprised one  quarter of the  overview and were  not topics                                                                    
covered in subcommittee.                                                                                                        
2:19:01 PM                                                                                                                    
Co-Chair  Neuman   stated  that  the  book   helped  members                                                                    
understand  the budgets  of the  subcommittees that  members                                                                    
were not participating in.                                                                                                      
Ms. Sanders moved to slide 15:                                                                                                  
     Subcommittee Books:                                                                                                        
     How to read a Subcommittee Book                                                                                            
        · Column Definitions                                                                                                    
        · Blue pages contain Legislative Fiscal Analyst's                                                                       
          Overview of the Agency's budget request                                                                               
       · Goldenrod reports (contain summary reports)                                                                            
             · Agency Summary                                                                                                   
             · Agency Summary (General Funds & UGF Only)                                                                        
             · Agency Totals                                                                                                    
        · White   pages    (contain   detail    reports   by                                                                    
             · Allocation Totals                                                                                                
             · Transaction Change Detail                                                                                        
        · Wordage Report                                                                                                        
        · Transaction Type Definitions                                                                                          
Ms. Sanders indicated that LFD  compiled a subcommittee book                                                                    
for   each   department   that   consolidated   the   budget                                                                    
information in  the governor's request. She  turned to Slide                                                                    
16:  "Subcommittee Books  (Continued)." She  delineated that                                                                    
the  slide included  two sample  pages  from a  subcommittee                                                                    
book. The  chart on the  page titled "Multi  Year Allocation                                                                    
Summary  - Operating  Budget -  FY 2017  Governor Structure"                                                                    
contained figures  under columns. The first  column outlined                                                                    
the most  recently closed fiscal  year actual, which  was FY                                                                    
15 and  reported what  was actually  spent. The  next column                                                                    
was the  "FY 16  conference committee"  (CC) and  listed the                                                                    
budgets  as  approved  by   the  conference  committee.  She                                                                    
elaborated that  the next  column was  FY 16  authorized and                                                                    
reported  the CC  budget adjusted  for vetoes,  and included                                                                    
appropriated  fiscal notes  and unallocated  reductions. She                                                                    
turned  to the  next two  columns titled  "Management Plans"                                                                    
that contained  authorized levels of  expenditures beginning                                                                    
in  FY  15 and  FY  16  including position  adjustments  and                                                                    
departmental transfers within  appropriations. She qualified                                                                    
that  due to  the significant  reductions over  the previous                                                                    
two years both fiscal years  were included. She moved to the                                                                    
next column titled "FY 17  Adjusted Base" that reflected the                                                                    
"starting point"  for the fiscal year.  Adjustments included                                                                    
one-time   items,   contractual  salary   adjustments,   and                                                                    
temporary increments  (INCT) such  as a  short-term project.                                                                    
The following  column was  the FY  17 Governor  Request that                                                                    
included the adjusted base plus  the Governor's requests for                                                                    
changes in programs or fund sources.                                                                                            
2:25:50 PM                                                                                                                    
Mr.  Ecklund  interjected   that  the  subcommittee  process                                                                    
started with the FY 17  adjusted base figures. He noted that                                                                    
comparisons often refer back to the Management Plan.                                                                            
Representative Gara  asked about  comparing the  budgets. He                                                                    
clarified that the  budget was built from  the adjusted base                                                                    
and management plan  figures were used as  a comparison. The                                                                    
adjusted base  numbers did not  include any  one-time items.                                                                    
He  asked  for  concurrence.  Mr. Ecklund  agreed  with  his                                                                    
Mr. Teal  added that  LFD was  often asked  what information                                                                    
was a  "better comparison"  and he  asserted that  a correct                                                                    
answer was  not possible.  However, using the  adjusted base                                                                    
facilitated   a  consistent   start  for   the  subcommittee                                                                    
Representative Gara  referred to salary contracts.  He asked                                                                    
which column included salary  contract information. Mr. Teal                                                                    
answered that  the salary adjustments  were included  in the                                                                    
adjusted  base  column  so  that   they  do  not  appear  as                                                                    
governors  increments  and  were  already  included  in  the                                                                    
Ms.  Sanders  spoke   to  the  transaction-type  definitions                                                                    
included  in  the  back  of   the  subcommittee  books.  She                                                                    
furthered that  the front of  the book contained  the agency                                                                    
overview  section   on  blue  pages.  In   addition,  agency                                                                    
summaries  were included  on goldenrod  pages that  included                                                                    
reports such as UGF only  data. The white pages included the                                                                    
columns she spoke to.                                                                                                           
2:31:34 PM                                                                                                                    
Mr. Teal added that  the reports included were standardized.                                                                    
He offered that members should  all feel free to request any                                                                    
type  of  customized   report.  The  transactions  typically                                                                    
contained notes and  could be made available  by request. He                                                                    
stated that  if anyone desired  a deeper understanding  of a                                                                    
particular  request the  notes  could be  provided with  the                                                                    
Mr. Ecklund  mentioned that  each subcommittee  maintained a                                                                    
link to the different  presentations and documents that were                                                                    
presented   during  subcommittee   meetings  on   the  BASIS                                                                    
Ms.  Sanders  turned  to  slide 17:  "Guide  to  OMB  Budget                                                                    
Reports" that depicted the one  page summary prepared by the                                                                    
Office of  Management and  Budget (OMB) and  was a  guide of                                                                    
how  the budget  process flows,  that included  terminology,                                                                    
and the items contained in  the budget. She noted that there                                                                    
was  a  terminology  difference between  LFD  and  OMB.  She                                                                    
explained that  LFD referred to  the budget in terms  of the                                                                    
department,  appropriation,  and  allocation  and  OMB  used                                                                    
department,   results    delivery   unit,    and   component                                                                    
2:35:22 PM                                                                                                                    
Ms. Sanders advanced to slide 18:                                                                                               
     Legislative       Finance      Division's       Website                                                                    
     In addition to the standard operating, capital, and                                                                        
     supplemental reports, the following information can be                                                                     
     found on the LFD website:                                                                                                  
        · LFD analyst contact information                                                                                       
             · Operating Budget Reports                                                                                         
             · Current reports                                                                                                  
             · Appropriation bills that are still in                                                                            
               Committees (that haven't yet been posted on                                                                      
             · Historical Reports                                                                                               
             · Budget Amendment Forms                                                                                           
        · Capital Budget Reports                                                                                                
             · Current Reports                                                                                                  
             · "Custom" historical capital budget reports:                                                                      
                  · Summary reports (by HD, Agency, or                                                                          
                  · Project   detail    reports   by   House                                                                    
                    District or Agency                                                                                          
                  · Export to Excel of all projects                                                                             
             · Project Search                                                                                                   
             · Appropriation bills that are still in                                                                            
               Committees (that haven't yet been posted on                                                                      
             · Budget Amendment Forms                                                                                           
             · CAPSIS                                                                                                           
        · Supplemental Budget Reports                                                                                           
        · Fiscal Note System                                                                                                    
        · LB&A's RPLs (Revised Program-Legislative)                                                                             
        · LFD Publications - Fiscal Summaries, Yearly                                                                           
          Publications, Informational Papers & Other                                                                            
        · Analysis Tools - Look-back Graphs, Highlights,                                                                        
          Transaction Detail, Increment Status                                                                                  
        · Links - To other websites such as Office of                                                                           
          Management & Budget (OMB)                                                                                             
Representative  Gara  assumed  that adjusted  base  included                                                                    
salary adjustments. He wondered  about the usefulness of the                                                                    
adjusted  base data  when only  some of  the contracts  were                                                                    
negotiated and some were still  under discussions.  Mr. Teal                                                                    
replied that the information  was "consistent." He explained                                                                    
that  all of  the ratified  salary adjustments  were already                                                                    
included in  the budget. Some  of the  bargaining agreements                                                                    
were not  yet negotiated and subsequent  to negotiation were                                                                    
provided to  the legislature. The legislature  then provided                                                                    
the contract  numbers for the  budget which were  plugged in                                                                    
by LFD.  Language existed in  the budget bill  that referred                                                                    
to all  of the  contracts whether all  were ratified  or not                                                                    
that  stated if  the  contract was  not  ratified the  money                                                                    
would  be removed  from the  budget. The  funding was  not a                                                                    
subcommittee  topic  and was  included  in  the budget  when                                                                    
ratified. He characterized it as a "statewide' decisions.                                                                       
Mr. Ecklund remarked that the  legislature made the decision                                                                    
whether  to  fund  a   ratified  contract  called  "Monetary                                                                    
Terms," and noted that the  process was not an automatic. He                                                                    
alerted  the  committee  that  86  percent  of  the  state's                                                                    
workforce had contracts currently in negotiations.                                                                              
Co-Chair  Neuman  asked  whether  the  legislature  had  any                                                                    
authority   in  negotiating   the  contracts.   Mr.  Ecklund                                                                    
answered in the negative.                                                                                                       
Mr. Teal  expounded that  the monetary  terms of  a contract                                                                    
were a statewide decision that  was made by the legislature.                                                                    
He clarified  that if the  legislature included  the funding                                                                    
in the  budget, the action  represented approval and  if the                                                                    
monetary terms  were not included  the action was  viewed as                                                                    
disapproval and the  contracts were sent back  to the unions                                                                    
for further negotiation.                                                                                                        
Vice-Chair   Saddler  asked   whether  contracts   could  be                                                                    
partially funded. Mr. Ecklund  responded in the negative and                                                                    
emphasized that the entire contract was approved or not.                                                                        
Representative Gattis  asked how step increases  fit in with                                                                    
contract negotiations  and how the increases  were accounted                                                                    
for in the budget. Mr.  Ecklund answered that the steps were                                                                    
bargained for with covered employees and were absorbed.                                                                         
2:42:05 PM                                                                                                                    
Mr. Teal expounded  that step increases were  not funded for                                                                    
executive branch agencies.  Theoretically, agencies absorbed                                                                    
the increases. He provided the  example that when one person                                                                    
resigned it was  possible to save 10 steps when  a brand new                                                                    
staffer was hired. He remarked  that some agencies would say                                                                    
that it worked  for big departments, but not  for small ones                                                                    
especially where employee retention  was high. He added that                                                                    
all agencies absorbed step  increases except the University.                                                                    
The University step increases  were a contractual obligation                                                                    
and typically requested a budget increment.                                                                                     
Ms.  Sanders  continued  to address  slide  18.  The  screen                                                                    
showed  an image  of the  LFD website  [not included  in the                                                                    
presentation]. She  pointed to  a matrix  of reports  on the                                                                    
website [this  was not in  the presentation].  She described                                                                    
the types of reports available on the website.                                                                                  
Mr.  Teal  emphasized  that   the  reports  were  constantly                                                                    
updated on  the website.  Every step  of the  budget process                                                                    
gave a new batch of reports.                                                                                                    
Ms.  Sanders  relayed  that LFD  provided  comparisons  that                                                                    
included  reports  showing  exactly  what  was  accepted  or                                                                    
denied. The  division reviewed all  of the  Revised Program-                                                                    
Legislative (RPLs).  She explained  that RPLs  were approved                                                                    
by  the Legislative  Budget and  Audit Committee  (LBA) when                                                                    
for  example; an  agency received  additional federal  grant                                                                    
money  but  lacked the  authorization  to  accept them.  She                                                                    
noted  that  LBA  could  not  increase  general  funds.  She                                                                    
pointed to  budget history graphs  available on  the website                                                                    
and to the fiscal note  system. She continued that along the                                                                    
top of the  main page drop down menus provided  links to the                                                                    
available information. She  described the different analysis                                                                    
tools listed on the slide.  She concluded that a vast amount                                                                    
of budget information was available on the LFD website.                                                                         
2:50:59 PM                                                                                                                    
Ms.  Sanders continued  to highlight  the  LFD website.  She                                                                    
turned to slide 19:                                                                                                             
     Office    of    Management     &    Budget's    Website                                                                    
     In addition to standard budget reports, other                                                                              
     information on OMB's website includes:                                                                                     
        · Personal Services Reports                                                                                             
        · Performance Measures                                                                                                  
        · 10 Year Plans                                                                                                         
        · Comprehensive Annual Financial Reports (CAFR)                                                                         
        · Budget Terminology                                                                                                    
        · Capital Appropriation Status Reports                                                                                  
        · Fee Reports                                                                                                           
        · Personal Services Transfer Reports                                                                                    
        · Revenue Forecast                                                                                                      
        · Guide to OMB Budget Reports                                                                                           
Ms. Sanders moved to slide 20:                                                                                                  
     Governor's Detail Budget Books                                                                                             
     These books are published by each agency and include                                                                       
     detailed information on agencies' budgets.                                                                                 
        · Performance Measures                                                                                                  
        · Organization Charts                                                                                                   
        · Personal Services Detail (pcns, location, cost of                                                                     
          salary & benefits, vacancy factors, and the                                                                           
         amount of UGF budgeted for each position)                                                                              
        · Line Item Detail                                                                                                      
        · Revenue Detail                                                                                                        
        · Interagency Services                                                                                                  
2:53:54 PM                                                                                                                    
Ms.  Sanders indicated  that  the  governor's Detail  Budget                                                                    
Books  were  referred to  as  "Black  Books." She  addressed                                                                    
slide 21: "Personal  Services Expenditure Detail: Department                                                                    
of Commerce, Community and  Economic Development." The slide                                                                    
contained  the sample  of  a  Personal Services  Expenditure                                                                    
Detail page. She explained that  the department included the                                                                    
information  for each  position including  the total  salary                                                                    
and  every single  position for  an entire  year. The  total                                                                    
cost for  the year  before applying  any vacancy  factor was                                                                    
$6.8  million.   She  referred  to  a   white  paper  titled                                                                    
"Positions,  Vacancy, And  Legislative Control"  included in                                                                    
the packets  (copy on  file). She  related that  included in                                                                    
the legislature's  appropriation authority it had  the power                                                                    
to fund at whatever level  desired. The executive branch had                                                                    
the   authority  over   positions.  The   governor's  office                                                                    
ultimately established  positions. Each agency  was assigned                                                                    
a vacancy  factor through OMB.  She exemplified that  on the                                                                    
sample page  for DCCED the  vacancy factor was  8.45 percent                                                                    
or $572 thousand. The department  was underfunded and had to                                                                    
either  keep positions  vacant or  meet the  unfunded amount                                                                    
through attrition and turnover.                                                                                                 
Ms.  Sanders stated  that departments  had  to maintain  the                                                                    
vacancies throughout the year  or leave positions vacant for                                                                    
a long period of time to meet the short funding.                                                                                
2:58:25 PM                                                                                                                    
Representative  Wilson  wondered   why  the  vacancy  factor                                                                    
method   was   used   versus  just   including   a   blanket                                                                    
appropriation  for  personnel  costs. Ms.  Sanders  answered                                                                    
that in a small agency  personnel costs were more stable and                                                                    
known and the vacancy factor was  low or zero. However, in a                                                                    
large  agency,  a  reasonable  vacancy  rate  needed  to  be                                                                    
Ms.  Sanders clarified  that  the zeros  shown  on slide  21                                                                    
actually denoted deleted positions.                                                                                             
Representative   Wilson  asked   how   a  legislator   could                                                                    
determine whether  a position was  vacant. Mr.  Teal replied                                                                    
that the  slide did  not show what  position was  vacant and                                                                    
what  was filled.  The  detail page  reported  the costs  if                                                                    
every  position  was  filled. The  figure  of  $6.7  million                                                                    
(total pre-vacancy  number on  the slide)  was the  total of                                                                    
all positions. The department received  $6.2 million and had                                                                    
to  hold  roughly 6  positions  open  all  of the  time.  He                                                                    
restated  Representative Wilson's  question  that asked  why                                                                    
the  positions were  simply not  deleted.  He detailed  that                                                                    
over the  years the  legislature demonstrated  much interest                                                                    
in position  counts but had  no control over  the positions.                                                                    
Therefore,  OMB became  highly sensitive  to  the number  of                                                                    
positions departments  maintained and  made it  difficult to                                                                    
create new  positions. The agencies responded  by attempting                                                                    
to hold on  to the positions because it was  easier to use a                                                                    
vacant  PCN  (position  control   number)  than  it  was  to                                                                    
establish a new one. He  emphasized that the legislature did                                                                    
not control the number  of positions agencies maintained; it                                                                    
only controlled the funding.                                                                                                    
3:03:34 PM                                                                                                                    
Representative  Gattis  asked whether  there  was  a way  to                                                                    
freeze  step   increases.  Mr.  Teal  believed   steps  were                                                                    
bargained. He  observed that  if a  step wasn't  approved an                                                                    
employee   could  dispute   it.   He   recounted  that   the                                                                    
legislature  was  not funding  the  steps.  An agency  could                                                                    
report a  position at a K  step but the job  could be vacant                                                                    
or may  be hired as an  A step. It  was hard to say  what an                                                                    
agency would  present to the  legislature - they all  did it                                                                    
differently.  The  vacancy  factor  was  "backed  into"  and                                                                    
"fairly meaningless."                                                                                                           
Co-Chair   Thompson  believed   it  was   the  legislature's                                                                    
responsibility to question a vacancy  that was held open for                                                                    
two to three years.                                                                                                             
Mr. Teal agreed.  However, on the other hand, if  one of the                                                                    
vacant positions  was eliminated it would  reduce the number                                                                    
of  positions   and  the  vacancy   factor  and   leave  the                                                                    
appropriated amount  "exactly where it was."  He stated that                                                                    
the action  would be "chasing  smoke." The position  was not                                                                    
filled; the  money was  not being  spent, because  the money                                                                    
was not being paid.                                                                                                             
Mr. Ecklund  added that  vacancy was  an important  thing to                                                                    
look  at  because departments  used  the  funding for  other                                                                    
things. He reiterated that "at  a high level the legislature                                                                    
did  not  control PCNs  and  they  were  a creature  of  the                                                                    
executive branch." The legislature  had tried to eliminate a                                                                    
PCN in the past and it did not happen.                                                                                          
Mr. Teal  emphasized that the scrutiny  the legislature gave                                                                    
to positions  helped everyone stay  honest. He  discussed an                                                                    
available report  of actuals  that revealed  actual personal                                                                    
services   money.  He   voiced  that   "theoretically,"  the                                                                    
legislature wanted  the agency to  turn in a  budget request                                                                    
showing exactly where it would  spend its money. He declared                                                                    
that the situation made it  difficult to determine whether a                                                                    
budget request was real.                                                                                                        
Ms. Sanders offered slide 22:                                                                                                   
     Personal Services:                                                                                                         
     Informational Paper 16-3 Positions, Vacancy Factors                                                                        
     and Legislative Control - includes information                                                                             
        · Governor's authority to create and appoint                                                                            
          positions within the Executive Branch                                                                                 
        · Legislative control over positions                                                                                    
        · Funding positions authorized by the legislature                                                                       
        · Transfers to and from the Personal Services line                                                                      
        · Vacancy factor                                                                                                        
3:10:20 PM                                                                                                                    
Mr.  Ecklund noted  that the  informational paper  listed on                                                                    
slide 22 provided much more information.                                                                                        
Co-Chair   Thompson  urged   subcommittee  members   to  ask                                                                    
agencies for truthful reporting.                                                                                                
Mr.  Ecklund read  from a  note that  the legislature  never                                                                    
fully funded  position costs and  that vacancy  factors were                                                                    
always used.                                                                                                                    
Representative  Gara  indicated  that  initially  he  had  a                                                                    
difficult time  grasping the concept of  vacancy factors. He                                                                    
offered that  departments justify  the vacancy  factor under                                                                    
the premise that it allowed  the agency to operate optimally                                                                    
without  costing   the  state   extra  money   and  provided                                                                    
flexibility in  hiring. He asked  whether his  statement was                                                                    
Mr.  Teal  answered  that  he   was  partially  correct.  He                                                                    
clarified  that the  PCN what  was  important. He  explained                                                                    
that  PCNs  could  be  reclassified  from  one  position  to                                                                    
Mr. Ecklund  interjected that the situation  was complicated                                                                    
situation.     He    stated     that    the     issue    was                                                                    
cloudier  than it  was clear.  He relayed  that Pat  Pitney,                                                                    
Director,  Office of  Management and  Budget, Office  of the                                                                    
Governor  had  testified  that  between  December  2014  and                                                                    
December  2015  the  state  had   600  fewer  employees  not                                                                    
including  the  university.  He  thought  that  the  correct                                                                    
figures were difficult to determine.                                                                                            
Co-Chair  Neuman  added  that the  subcommittees  needed  to                                                                    
focus on the issue.                                                                                                             
Representative Munoz  returned to an earlier  question about                                                                    
step  increases.  She  asked   whether  the  increases  were                                                                    
renegotiated with  each contract. Ms. Sanders  answered that                                                                    
step or merit increases were  generally granted every one or                                                                    
two  years;   the  increases  were  not   renegotiated.  She                                                                    
explained that  the unions negotiated  base salary  and were                                                                    
not  scrutinizing the  step  increases.  The increases  were                                                                    
part  of  the  bargaining   contract,  but  the  negotiation                                                                    
focused   on  the   base   increase.  Representative   Munoz                                                                    
understood, but she  referred to a comment made  by Mr. Teal                                                                    
that  step  increases  were subject  to  the  contract.  Ms.                                                                    
Sanders  restated  that  the  increases  were  part  of  the                                                                    
Mr. Ecklund  added that the contracts  would be collectively                                                                    
bargained  with   the  units   through  the   Department  of                                                                    
Administration  (DOA). The  department outlined  or "put  on                                                                    
the table"  the items  up for  negotiation. He  reminded the                                                                    
committee that the  legislature only had an up  or down vote                                                                    
on the end product.                                                                                                             
3:16:20 PM                                                                                                                    
Co-Chair  Neuman relayed  that he  would invite  DOA to  the                                                                    
committee to discuss how it negotiated contracts.                                                                               
Co-Chair Thompson  shared that the lower  range employees at                                                                    
range  5 to  range 11  were dependent  on step  increase for                                                                    
living  expenses.   He  suggested  that  the   higher  range                                                                    
employees  were  not  as dependent  on  step  increases  but                                                                    
cautioned that  the very low  range state employees  did not                                                                    
earn much.                                                                                                                      
Mr.  Ecklund  recounted that  the  step  increases were  not                                                                    
specifically funded as  an increment in the  budget and were                                                                    
expected to be  absorbed by the agency  through attrition or                                                                    
Representative  Munoz asked  whether  exempt employees  were                                                                    
eligible  for  step  increases.  Mr.  Teal  replied  in  the                                                                    
affirmative.  He noted  the one  exception of  commissioners                                                                    
who  were hired  at an  "E" step  and did  not receive  step                                                                    
increases. He added  that all other employees  from a deputy                                                                    
commissioner on were eligible.                                                                                                  
Mr.   Ecklund  related   that  a   "fire  hose"   of  budget                                                                    
information  was  available.  He attempted  to  provide  the                                                                    
information in a more "user  friendly" manner. He offered to                                                                    
answer future questions along with LFD.                                                                                         
Co-Chair Neuman noted  that each of the  subcommittees had a                                                                    
LFD  analyst   assigned  to  assist  them.   He  recommended                                                                    
reviewing the presentation with the analyst.                                                                                    
Co-Chair Thompson  reviewed the  schedule for  the following                                                                    
3:19:57 PM                                                                                                                    
The meeting was adjourned at 3:19 p.m.                                                                                          

Document Name Date/Time Subjects
SB53 Supporting Document-Title Change Chart.pdf HFIN 2/10/2016 1:30:00 PM
SB 53
SB53 Supporting Document-States Adopting APRN Consensus Model.pdf HFIN 2/10/2016 1:30:00 PM
SB 53
SB53 Supporting Document-Benefits of APRN model.pdf HFIN 2/10/2016 1:30:00 PM
SB 53
SB53 Supporting Document NCSBN APRN Consensus Model Status 1-27-16.pdf HFIN 2/10/2016 1:30:00 PM
SB 53
SB 53 Letters - Support.pdf HFIN 2/10/2016 1:30:00 PM
SB 53
SB 53 Fiscal Note New DCCED.pdf HFIN 2/10/2016 1:30:00 PM
SB 53
CSSB53(LC) vsn P Sponsor Statement APRN.pdf HFIN 2/10/2016 1:30:00 PM
SB 53
CSSB53(L&C) Sectional Analysis 1-27-16.pdf HFIN 2/10/2016 1:30:00 PM
SB 53
HCR4 Sectional Analysis.pdf HFIN 2/10/2016 1:30:00 PM
HCR4 Support Document Charles Kacprowicz Commentary.pdf HFIN 2/10/2016 1:30:00 PM
HCR4 Sponsor Statement.pdf HFIN 2/10/2016 1:30:00 PM
HCR4 Support Document, Letter to Legislators.pdf HFIN 2/10/2016 1:30:00 PM
HCR4 Support Document, New Mexico Rep. Herrell.pdf HFIN 2/10/2016 1:30:00 PM
HCR4-LEG-OP-02-04-16Updated.pdf HFIN 2/10/2016 1:30:00 PM
HCR4 Support Document, North Dakota Rep. Fehr.pdf HFIN 2/10/2016 1:30:00 PM
HFIN-101 Overview 16-3Positions_VacancyFactors_LegislativeControl.pdf HFIN 2/10/2016 1:30:00 PM
HFIN - 101 Overview Binder info for subcommittees 2.pdf HFIN 2/10/2016 1:30:00 PM
HFIN- 101 FY17 Subcommittee Instructions.pdf HFIN 2/10/2016 1:30:00 PM
Feb 2016 HFC Budget 101 Training.pdf HFIN 2/10/2016 1:30:00 PM
Budget 101 Summary - Column Definitions.pdf HFIN 2/10/2016 1:30:00 PM