Items Appearing in Major Appropriations Bills

Legislative Budget Procedures: Appropriation Bills and the Budget Document

Legislative Budget Procedures Executive Summary

Items Appearing in Major Appropriations Bills

State or Other Jurisdction	Appropriations for Major Departments	Appropriations for Individual Agencies/ Programs	Object of Expenditure	Positions Within a Dept. or Agency	Federal Grants	Federal Funds for Each Agency	Purpose, Intent, or Limits on Language	Substantive Language	Other
Alabama	x	x	--	--	--	x	x	--	x*
Alaska	--	x	--	--	--	--	x	--	--
Arizona	x	x	x	x	x*	--	x	--	--
Arkansas	x	x	x	x	--	x	x	x	--
California	--	x	x	--	x	x	x	--	--
Colorado	x	x	x	x	x*	x	x	--	x
Connecticut	x	x	x	--	x*	--	x	x	x*
Delaware	x	x	x	x	--	--	x	x	--
Florida	x	x	x	x	x	x	x	--	--
Georgia	x	x	x	--	--	x	x	x*	--
Hawaii	--	x	--	--	--	x	x	x	--
Idaho	x	x	x	x	--	x	x	x	x*
TIllinois	x	x	x	--	x	--	--	--	--
Indiana	x	x	x*	--	x	--	x	x	--
Iowa	x	x	--	x	x	x	x	x	--
Kansas	--	x	x	x	--	x*	x	--	--
Kentucky	x	x	--	--	--	x	x	x	x*
Louisiana	x	x	x	x	x*	x	x*	x	--
Maine	x	x	x	x	x	x	x	x	x*
Maryland	x	x	--	--	--	x	x	--	--
Massachusetts	x	x	x	--	x	x	x	x	x
Michigan	x	x	x*	x	x	x	x	--	x
Minnesota	x	x	x*	--	--	x*	x	x	--
Mississippi	x	x	x	x	--	x	x	x	x*
Missouri	x	x	x	x	x	x	x	--	--
Montana	x	x	x*	--	x	x	x	--	--
Nebraska	x	x	x*	--	--	x*	x	--	--
Nevada	x	x	--	--	--	x*	x	x	--
New Hampshire	x	x	x	--	x	x	--	--	--
New Jersey	x	x	x	--	x	x	x	--	x*
New Mexico	x	x	x	x	--	x*	x	--	--
New York	x	x	x	--	x	x	x	x	--
North Carolina	x	x	--	--	x	--	x	x	--
North Dakota	x	x	x	--	x	x	x	x	--
Ohio	--	x	x	--	x	x	x	x	x
Oklahoma	x*	x	x*	x	--	x	x	x*	x*
Oregon	x	x	--	--	--	x	x	--	--
Pennsylvania	x	x	x	--	x	x	x	x	--
Rhode Island	x	x	--	x	x	x	x	x	--
South Carolina	x	x	x	x	--	x	x	x	--
South Dakota	x	x	x*	x	--	x	--	x	--
Tennessee	x	x	--	--	--	x	x	--	--
Texas	x	x	x	x	x	x	x	--	x*
Utah	x	x	--	--	x	x	x	--	--
Vermont	x	x	x	x*	x*	x	x	x	x*
Virginia	x	x	--	x	--	x	x*	x	--
Washington	x	x	--	--	--	x	x	--	--
West Virginia	x	x	x	--	x*	x*	x*	--	--
Wisconsin	x	x	--	--	--	x	x	x	x
Wyoming	x	x	--	x	--	x	x	x
American Samoa	--	--	--	--	--	--	--	--	--
District of Columbia	--	--	--	--	--	--	--	--	--
Guam	x	x	x	x	x	x	x	x	x*
Northern Mariana Islands	x	x	x	x	x	x	x	x	x*
Puerto Rico	x	x	x	x	x	x	x	x	x
U.S. Virgin Islands	--	--	--	--	--	--	--	--	--
Total: States	45	50	34	22	26	43	47	28	15
Total: States and Territories	48	53	37	25	29	46	50	31	18

Source: National Conference of State Legislatures, December 1997.

Key:
Objects of expenditure in an agency's budget include travel, salaries, equipment, etc.
-- = Not applicable
N/R = No response

*Notes:

Alabama--Major budget bills include sources of appropriations funding.

Arizona--Normally, federal grants are included only when required by federal law. All Title 19 (Medicaid) funds, however, appear in the bill.

Colorado--Some federal grants are itemized in budget bill language.

Connecticut--In accordance with federal law, the Temporary Aid to Needy Families and Child Care Development block grants now are appropriated. Estimated revenue for each appropriated fund also is included. Statutory language to implement budget changes may be included.

Georgia--Limited substantive language is included in the major budget bills.

Idaho--Language is included to allow agencies to carry over unexpended general funds from one fiscal year to the next.

Indiana--Objects of expenditures include personal services and other operating expenses.

Kansas--All individual funds from whatever source, including federal funds, are included in the major budget bill.

Kentucky--The budget bills include debt service by line item; major capital projects are itemized.

Louisiana--In some cases, federal grants and purpose, intent or limits on language are included in the major budget bills.

Maine--Significant statutory proposals or amendments have been included in Maine's budget bills with greater frequency.

Michigan--Objects of expenditure rarely appear in budget bills. Most appropriations are made by program.

Minnesota--Appropriations by object or line item occur rarely. Federal funds are sometimes directly appropriated.

Mississippi--Fund sources are shown, but only in general funds and special funds (that include federal funds).

Montana--Objects of expenditure are included only when line-itemed, with accompanying language that specifies the object of expenditure. Objects of expenditure for all items are included in the narrative that accompanies the bill.

Nebraska--There is a ceiling on expenditures for personal services only. Federal funds are appropriated as estimates; amounts above estimates are appropriated on receipt.

Nevada--Federal funds are included together with any other restricted revenues. Limited intent language may be included.

New Jersey--Revenues and fund balances appear as an information item, before the enactment clause.

New Mexico--Federal funds are included for informational purposes only; they are not appropriations.

Oklahoma--Many state agencies operate partially or exclusively on dedicated revenues that are not included in appropriations bills. For objects of expenditure, appropriations amounts are listed by program categories. Technically the budget does not include substantive language, although substantive language sometimes is found in appropriations bills. This seeming contradiction results from ambiguity in defining "substantive language." Total expenditure limitations for all funds are included.

South Dakota--Line items used are personal services and operating expenses.

Texas--The budget bill includes performance measures and targets as well as agency goal statements (programs).

Vermont--Positions are noted if they are new, deleted or upgraded. Federal grants are appropriated as federal funds, either block or categorical. Separate statements of intent are included.

Virginia--Purpose, intent or limits on language are included on a selected basis.

West Virginia--One section of the budget bill appropriates each federal block grant. Another section of the budget bill appropriates all other federal funds subject to legislative appropriation. A part of one of the budget documents provides details about these federal funds plus the block grants and is presented to the Legislature by the governor at the same time his proposed budget bill is introduced. Purpose, intent or limits on language are included on a limited basis.

Guam--Revenue projections, sources of funds, miscellaneous provisions and appropriations, and administrative procedures are included.

Northern Mariana Islands--The budget bill contains detailed components of each program or agency expenditures, including changes in policies regarding fund reprogramming, statutory entitlements, and classification of funds as to whether it is without fiscal year limitation.

Published March 1998; posted January 2004.
The publication to which this table belongs, Legislative Budget Procedures: A Guide to Appropriations and Budget Processes in the States, Commonwealths and Territories, is available wholly and solely online.
Email statebudget-info@ncsl.org for more information.
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