Budget processes in the States.
Position | News & Numbers |
The budget process is the arena in which a state determines public priorities by allocating financial resources among competing claims, and it has important implications for the final outcome in resource allocation. The 2015 edition of Budget Processes in the States provides state-by-state comparative information on aspects of the state budget process, including balanced budget requirements, executive branch authority, rainy day funds, revenue estimating procedures, and the use of performance data.
In this report, the National Association of State Budget Officers (NASBO) compiles state-by-state comparative information on state budgeting practices, organized into six sections:
* Budget Timeline and Participants, which outlines the budget cycle calendar, provides detailed information about the functions and staffing of budget offices, and describes processes for estimating revenue.
* Requirements, Authorities and Limitations focuses on the budgetary powers of the executive branch, as well as the laws and regulations that govern and restrict state budgets, including balanced budget requirements, debt limits and tax and expenditure limits.
* Budget Approach, Procedures and Tools examines budget...
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