HB46 Alabama 2016 1st Special Session Session

Summary

Primary Sponsor

Bill Poole

Republican

Session

First Special Session 2016

Title

Legislature, Budget Management Act of 1976, biennial budgeting provided for, performance review of state agencies, contingent upon const. amend., Secs. 41-19-1, 41-19-3 to 41-19-8, inclusive, 41-19-10 to 41-19-12, inclusive, am'd.

Summary

HB46 proposes switching Alabama to a two-year budgeting cycle with annual accounting and performance reviews, pending a constitutional amendment.

What This Bill Does

If enacted, it would create biennial budget periods for state General and Education budgets with detailed reporting by revenue source and budget item. It would require the Governor to develop a four-year strategic plan and an executive budget, with a separate fiscal session to consider basic appropriations for the next two years. It also establishes a Budget and Planning framework, requires agencies to submit performance reports, and authorizes performance reviews and post-audit oversight, while imposing penalties for false budget information.

Who It Affects

• State agencies, departments, boards, bureaus, and institutions that receive state funds: they would must prepare multi-year goals, plans, budget requests, revenue projections, and performance reports and operate under biennial budgets with defined carryover and transfer rules.
• The Governor, Legislature, and the Department of Finance (and the Legislative Council): they would oversee, adopt, modify, or approve the biennial budget, conduct fiscal sessions, review performance, and coordinate planning and reporting through the Division of Planning.

Key Provisions

• Establishes The Budget Management and Performance Review Act of 2016 and moves Alabama to biennial budgeting with two-year budget periods for state government, including General and Education budgets.
• Requires detailed budgeting by revenue source and by program, cost center, and line item for each budget and the full appropriation bill.
• Creates a Governor's four-year strategic plan and executive budget, to be presented before the Legislature, with a separate fiscal session to consider basic appropriations for the next two years.
• Department of Finance duties include assisting the Governor, compiling budget information, coordinating agency plans, and providing budget data to the Legislature.
• State agencies/departments must submit goals, program plans, budget requests, revenue estimates, and performance evaluations; failure to provide information allows the Department of Finance to prepare it.
• Legislature and Governor adopt, modify, or pass basic appropriation bills; include performance review and post-audit of expenditures and program results.
• Implements annual operations plans for each program; allows carryover of unexpended funds to the second year; restricts salary increases, new hires, and expenditures without an approved plan; limits intra- and inter-agency transfers.
• Performance reporting required by November 1 each year; Finance summarizes and shares with Legislature; creates the Division of Planning funded by assessments on state agencies and institutions receiving appropriations.
• Provides penalties for knowingly presenting false budget or fiscal information; second conviction bars the offender from state employment.
• Legislative sessions schedule: regular session begins late January; a 12-day, 30-calendar-day fiscal session in April to consider basic appropriations for the two-year period; basic appropriations divided between executive/legislative/judicial/debt service and education.
• Effective only upon passage and governor’s signature, and contingent on a related constitutional amendment approved by statewide referendum.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Legislature