Programs, Purposes and Activities for Which the Legislature Can Make Open-ended Appropriations

Legislative Budget Procedures: Post-Enactment Budget Revisions and Supplemental Appropriations

Legislative Budget Procedures Executive Summary

Programs, Purposes and Activities for Which the Legislature Can Make Open-ended Appropriations

State or Other Jurisdiction	Open-ended Appropriations not Allowed	Programs/ Purposes/ Activities for Which Legislature Makes Open-ended (Sum-Sufficient) Appropriations
Alabama	--	School funding,* some indigent defense expenses and funding for the Legislature
Alaska	--	Shared tax programs*
Arizona	--	Numerous dedicated revenue funds
Arkansas	x	--
California	--	Unrestricted
Colorado	x	--
Connecticut	x	--
Delaware	x	--
Florida	--	Unrestricted*
Georgia	x	--
Hawaii	x	--
Idaho	--	Disabilities determinations, agriculture commodity commissions, lottery proceeds to schools, liquor inventory, retirement system benefit payments and others
Illinois	x	--
Indiana	--	Unrestricted
Idaho	--	Unrestricted
Kansas	--	Numerous special revenue funds
Kentucky	--	A sum-sufficient appropriation can be made only if the entire fund from which the appropriation comes is dedicated to one specific agency (line-item in the budget)*
Louisiana	--	Education Minimum Foundation Program
Maine	--	Unrestricted*
Maryland	x	--
Massachusetts	x	--
Michigan	--	Some debt service obligations (i.e., cash flow borrowing costs)
Minnesota	--	Unrestricted
Mississippi	x	--
Missouri	--	Unrestricted*
Montana	x	--
Nebraska	--	Federal funds, cash and revolving funds*
Nevada	x	--
New Hampshire	--	Approximately $5 million per year for activities that include prisoner medical and dental costs, worker's compensation claims, attorney general expert witness costs, etc.
New Jersey	--	Unrestricted*
New Mexico	x	--
New York	x	--
North Carolina	x	--
North Dakota	x	--
Ohio	--	Unrestricted*
Oklahoma	x	--
Oregon	--	Unrestricted*
Pennsylvania	x	--
Rhode Island	x	--
South Carolina	--	Reimbursements to counties for property taxes affected by homestead exemption
South Dakota	x	--
Tennessee	--	Unrestricted*
Texas	--	Retirement systems contributions (including state employee group health insurance), certain judicial functions, federal funds (generally), highway construction (constitutionally dedicated receipts in excess of estimate), specified receipts (i.e., Medicaid manufacturer drug rebates)
Utah	x	--
Vermont	--	Limited use of open-ended appropriations to replace potential debt issuances
Virginia	--	Unrestricted*
Washington	x	--
West Virginia	x	--
Wisconsin	--	Unrestricted*
Wyoming	x	--
American Samoa	--	--
D.C.
Guam	x	--
Northern Mariana Islands	x	--
Puerto Rico	x	--
U.S. Virgin Islands	--	--
Total: States	24	26
Total: States and Territories	27	26

Source: National Conference of State Legislatures, December 1997.

Key:
-- = Not applicable
N/R = No response

*Notes:

Alabama--School funding formula based on actual enrollments.

Alaska--The amount available (or collected) is appropriated.

Florida--Although not specifically restricted, open-ended appropriations are not addressed in the constitution or in statute. It probably has never been tested.

Kentucky--In practice, all appropriations items have specified dollar amounts.

Maine--There is no prohibition, but open-ended appropriations are extremely rare.

Missouri--No limitations. Generally, they are used for employee benefits and distribution to counties, cities, etc.

Nebraska--Federal funds typically are appropriated as estimates (amount appropriated is the amount received). This may also be done for cash and resolving funds, although it is rare. In lieu of a specific amount, the full fund balance also can be appropriated.

New Jersey--No legal limitation.

Ohio--However, open-ended appropriations are extremely rare. There are only a few, such as appropriations for returning unclaimed funds to citizens and property tax rollbacks.

Oregon--There is no prohibition in statute, but in practice open-ended appropriations are not made.

Tennessee--Whatever the General Assembly deems appropriate.

Virginia--Although sum-sufficient appropriations can be made at the discretion of the General Assembly, they typically are reserved for items like disaster relief or programs that are very limited in scope.

Wisconsin--However, such appropriations tend to be in three areas: operation of the Legislature, courts and office of the governor; debt service; and entitlements.

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.
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