Chap. 64.—An ACT to provide for the preparation and review of estimates
for expenditures and revenue, and to establish a budget system for all
State departments, bureaus, divisions, officers, boards, commissions, in-
stitutions, and other agencies and undertakings receiving or asking fi-
nancial aid from the State of Virginia. (S B 60]

Approved February 19, 1918.

Section 1. Be it enacted by the general assembly of Virginia.
That on or before the first day of November biennially in the odd
numbered years each of the several State departments, bureaus,
divisions, officers, commissions, institutions, and other agencies and
undertakings receiving or asking financial aid from the State of
Virginia shall report to the governor, on official estimate blanks
furnished for such purpose, an estimate in itemized form showing
the amount needed for each year of the ensuing biennial period be-
ginning with the first day of March thereafter. The official esti-
mate blanks which must be used in making these reports shall be
furnished by the governor, shall be uniform and shall clearly desig-
nate the kind of information to be given thereon.

Sec. 2. On or before the first day of December biennially in
the odd numbered years the auditor of public accounts shall furnish
to the governor an estimate of the financial needs of the general as-
sembly, itemized in strict accordance with the budget classifications
adopted by the governor, and certified and approved by the pre-
siding officer of each house, for each vear of the ensuing biennial
period beginning with the first day of March thereafter; and an esti-
mate of the financial needs of the judiciary, as provided by law,
itemized in strict accordance with the budget classifications adopted
by the governor, for each year of the ensuing biennial period begin-
ning with the first day of March thereafter.

The auditor of public accounts shall transmit to the governor
with these estimates full and detailed explanations of all increases
or decreases. These estimates, together with the accompanying ex-
planations of increases and decreases, shall be included in the bud-
get, without revision, by the governor.

Sec. 3. On or before the first day of November biennially in
the odd numbered years the auditor of public accounts shall furnish
to the governor the following statements classified and itemized in
strict accordance with the budget classifications adopted by the
governor:

(1) A statement showing the balance standing to the credit of
the several appropriations for each department, bureau, division,
officer, board, coynmission, institution, or other agency or undertak-
ing of the State at the end of the last preceding appropriation year.

(2) A statement showing the monthly expenditures and reve-
nues from each appropriation account, and the total monthly ex-
penditures and revenues from all the appropriation accounts, in-
cluding special and all other appropriations, in the twelve months
of the last preceding appropriation year.
(3) A statement showing the annual expenditures in each ap-
propriation account, and the revenues from all sources, including
expenditures and revenues from special and all other appropriations.
for each year of the last two appropriation years, with a separate
column showing the increase or decrease for each item.

(4) An itemized and complete financial balance sheet for the
Hew at the close of the last preceding fiscal year ending September
thirtieth.

(5) Such other statements as the governor shall request.

Sec. 4. The departments, bureaus, divisions, officers, boards, com-
missions, institutions, or other agencies or undertakings of the State.
upon request, shall immediately furnish to the governor, in such
form as he may require, any information desired by him in relation
to their respective affairs or activities.

Sec. 5. The governor shall provide for public hearings on any
and all estimates to be included in the budget, which shall be helc
during the month of November biennially in the odd numbered years
The governor shall require the attendance at these hearings of the
heads or responsible representatives of all State departments, bu
reaus, divisions, officers, boards, commissions, institutions, or othe
agencies or undertakings receiving or asking financial aid from the

tate.

Sec. 6. On or before the first day of December biennially in the
odd numbered years the governor and his assistants must have com
pleted a careful survey of all the departments, bureaus, divisions
officers, boards, commissions, institutions, and other agencies and un
dertakings of the State through which he shall be in possession o:
the working knowledge upon which to base his recommendations tc
the general assembly.

Sec. 7. Within five days after the beginning of each regular ses
sion of the general assembly, the governor shall submit to the pre
siding officer of each house printed copies of a budget, based on hi
own conclusions and judgment, containing a complete and itemizec
plan of all proposed expenditures for each State department, bureau
division, officer, board, commission, institution, or other agency o
undertaking, classified by function, character and object, and of es
timated revenues and borrowings, for each year in the ensuing bien
nial period beginning with the frat day of March thereafter. Oppo
site each item of the proposed expenditures the budget shall show i
separate parallel columns the amount appropriated for the last pre
ceding appropriation year, for the current appropriation year, an
the increase or decrease.

The governor shall accompany the budget with:

(1) A statement of the revenues and expenditures for each o
the two appropriation years next preceding, classified and itemize
in accordance with the official budget classifications adopted by th
yovernor. . gy eyeze

(2) A statement of the current assets, labilities, reserves an
surplus or deficit of the State.

(3) <A statement of the debts and funds of the State.
(4) A statement showing the governor's itemized estimates of
the condition of the State treasury as of the beginning and end of
each of the next two appropriation years.

(5) <An itemized and complete financial balance sheet for the
State at the close of the last preceding fiscal year ending September
thirtieth.

(6) <A general survey of the State's financial and natural re-
sources, With a review of the general economic. industrial and com-
mercial condition of the Commonwealth.

Sec. 8. The governor also shall submit to the presiding officer
of each house of the genera] assembly, at the same time he submits
his budget, copies of a tentative bill for all proposed appropriations
of the budget. clearly itemized and properly classified. for each year
in the ensuing biennial appropriation period, which shall be known
as “The Budget Bill.”

Sec. 9. The standing committees of the house of delegates and
of the senate being in charge of appropriation measures shall sit
jointly in open sessions while considering the budget. and shall be-
gin such joint meetings within five days after the budget has been
submitted to the general assembly by the governor. This joint com-
mittee may cause the attendance of heads or responsible representa-
tives of the departments, institutions and all other agencies of the
State to furnish such information and answer such questions as the
joint committee shall require, and to these sessions shall be admitted.
with the right to be heard, all persons interested in the estimates
under consideration. The governor, or his representative, and the
governor-elect, shall have the right to sit at these public hearings
and be heard on all matters coming before the joint committee.

Sec. 10. The general assembly may increase or decrease items in
the budget bill as it may deem to be in the interests of greater
economy and efficiency in the public service, but neither house shal]
consider further or special appropriations. except In case of an emer-
gency, which fact shall be clearly stated in the bill therefor, until
the budget bill shall have been finally acted upon by both houses.
All bills introduced in either house carrying appropriations shall be
itemized in accordance with the classifications used in the budget.

Sec. 11. The governor shall be the chief budget officer of the
State, and shall employ competent budget assistants and such special
help as he may require to carry out the provisions of this act. The
governor shall fix the compensation of such persons as he shall em-
ploy in this connection and cause the same, together with their
necessary traveling expenses, to be: paid out of the civil contingent
fund.

See, 12. Any and all acts or parts of acts inconsistent with the
provisions of this act are hereby repealed.