Content of executive budget bills and requiring a supermajority approval for certain bills in the state legislature, preparation of results-based biennial budget requests by executive branch state agencies, and state agency base budget review reports

Current law requires each executive branch state agency to submit its biennial budget request to the Department of Administrative and the Legislative Fiscal Bureau no later than September 15 of the even-numbered year. These requests are used for the purpose of preparing the executive budget bill. This bill provides that each executive branch state agency must submit its biennial budget requests prepared using the principles of results-based budgeting for each of its activities, units, and programs. Under the bill, "results-based budgeting" is defined as the compilation of a budget of a state agency in which objectives are established for each of the state agency's activities, units, and programs; in which resources are allocated specifically to achieving the objectives; in which objective performance indicators are developed to determine whether the state agency has achieved the objectives; and in which an evaluation is undertaken to determine whether the objectives have been achieved using the performance indicators.

2009 Wisconsin Act 28 , the biennial budget act, eliminated a program that required, every fiscal biennium, one-third of all state agencies to prepare a base budget review report that contains a description of each programmatic activity of the state agency; an accounting of all expenditures in each of the prior three fiscal years, arranged by revenue source and expenditure category for that state agency; and, for each programmatic activity of the state agency, an accounting of all expenditures, arranged by revenue source and expenditure category in the last two quarters in each of the prior three fiscal years. This bill recreates the requirement for state agencies to prepare base budget review reports.