Carrie Cuveon of the Senate Fiscal Division presented the "Other Requirements" schedule in House Bill 1 to the Senate Finance Committee on April 15, detailing budget units that fund mandatory, pass-through, or statutorily dedicated expenditures.

Cuveon said other requirements are not a department but a collection of budget units that deliver mandatory services or distribute pass-through funds. She showed historical trends and line-item totals and noted recent nonrecurring transfers (for example, a $717,000,000 transfer from the Revenue Stabilization Trust Fund in FY '25).

Key budget items highlighted
- Local housing of state adult offenders: Budgeted at about $186,500,000 in FY '26 for direct per-diem payments and related reentry programs.
- Local housing of juveniles: Per-diem increases and population changes produced an FY '26 recommended increase (examples discussed when OJJ testified).
- Sales tax dedications: Roughly $56,900,000 in FY '26 supports varied parish and visitor enterprise funds; totals reflect REC estimates.
- Parish Transportation Program (TTF): Approximately $46,400,000 for parish roads, mass transit, and off-system bridges.
- LED debt service and state commitments: Large, variable commitments tied to project benchmarks and clawback provisions; the schedule shows multi-year payment expectations by parish/project.
- Video draw poker and sports wagering local allocations: Distributions to parishes and local governments depend on gaming activity and REC forecasts.
- IPM (Installment Purchase Market) program: A $30,000,000 fund used as a financing mechanism for agency purchases (primarily vehicles and moderate-sized capital items). Senator Stein asked which financial institutions participate and at what rates; fiscal staff said they would provide additional details.

Nut graf: The "Other Requirements" schedule aggregates many statutory and pass-through items that can cause large year-to-year budget fluctuations depending on REC forecasts, bond amortization schedules and whether nonrecurring transfers are included.

Data, formulas and reporting
Fiscal staff walked the committee through sources of finance (state general fund, statutory dedications, interagency transfers and federal funds), the distribution formulas for specific funds (for example, prepaid wireless 9-1-1 remittances and video draw poker allocations) and how judgments or special appropriations are recorded.

Requests from the committee
Senators requested: a list of contracts above $1,000,000 (fiscal staff said $1,000,000 reports are already provided to the Joint Legislative Committee on Cybersecurity/Cyber Technology); and for the IPM program, who the participating financial institutions are and the rates charged. Fiscal staff asked which threshold the senator wanted and offered to provide the requested detail.

Ending: The committee did not take votes on the schedule during the hearing. Fiscal staff said they would follow up with details on large contracts and IPM program participants at the committee's request.