AK Stat § 37.07.014 (2021)
2021 Alaska Statutes|Title 37. Public Finance|Chapter 07. Executive Budget Act|Sec. 37.07.014. Responsibilities of the legislature.

(a) To carry out its legislative power under art. II, sec. 1, Constitution of the State of Alaska, and to promote results-based government, the legislature shall issue a mission statement for each agency and the desired results the agency should achieve. The legislature may issue a separate mission statement for a subunit of an agency. A mission statement and desired results should promote the efficient, measured use of the state's resources. A mission statement and desired results constitute policy under which an agency shall operate, and, where appropriate, the mission statement may be implemented by statute. (b) The legislature shall provide for a budget review function that promotes results-based government. The legislature shall adopt a method of measuring results for each agency, and measurements shall be reported semi-annually by each agency to the legislature. The reports shall be used by the legislature to evaluate whether the mission and desired results for that agency or subunit of the agency are being achieved. (c) The legislature shall analyze the comprehensive operating and capital improvements programs and financial plans recommended by the governor. (d) To foster results-based government, to carry out the mission statements, and to obtain desired results, the legislature shall authorize the comprehensive operating and capital improvements programs and financial plans. The legislature shall allocate the state's resources for effective and efficient delivery of public services by (1) clearly identifying desired results; (2) setting priorities; (3) assigning accountability; and (4) using methods for measuring, reporting, and evaluating results. (e) The legislature shall (1) provide for a post-audit function to cover financial transactions, program accomplishment, and compliance with legislative intent; (2) adopt or revise the estimate of receipts required to balance the succeeding fiscal year's budget in order that proposed expenditures do not exceed estimated receipts for that fiscal year; (3) adopt, revise, or initiate revenue measures in order to balance the succeeding fiscal year's budget and the capital improvements section of the budget for the succeeding six years. (f) To help fulfill the legislature's responsibilities under this section and achieve results-based government, each agency shall (1) allocate resources to achieve the mission and desired results established by the legislature; (2) express desired results established by the legislature and other program results in measurable terms; (3) measure progress towards mission statements and desired results established by the legislature and other results; (4) promote activities consistent with mission statements and desired results established by the legislature that reduce or avoid future costs; (5) plan for the short-term and the long-term using consistent assumptions for major demographic and other trends; and (6) require accountability at all levels for meeting program mission statements and desired results established by the legislature.