It is critical for legislators to appropriately account for spent tax dollars, eliminate state budget inefficiencies, and prove why each agency and program are necessary for Texas taxpayers to fund an efficient, limited government. 

Today, the General Appropriations Act (GAA), the bill creating the state budget, is laid out using a strategy-based budgeting format that is almost impossible to track programs in the budget. To determine fiscal prudence by each agency, program-level specifics are necessary. The budget should be written with each agency’s revenue and expense listed by program, as well as listing the revenue source next to each line item. Changing to a program-based budgeting format would simplify the process for the average taxpayer, leading to more transparency and a greater chance for weeding out inefficiencies. This would help hold the Legislature accountable for its budget practices and help educate and empower taxpayers in the process.