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Budget Cycle

Budget Cycle

Legislative Budget Procedures: Budget Framework


Table 2-1: Budget Cycle
 

December 2008

 

Introduction:  The NCSL report Annual and Biennial Budgeting:  The Experience of State Government discusses the pros and cons of annual and biennial budgeting in state governments.  The report is available at http://www.ncsl.org/programs/fiscal/annlbien.htm

Jurisdiction

Annual Budget

Biennial Enactment of Two 12-Month Budgets

Biennial Enactment of a 24-Month Budget

Fiscal Year Begins First Day of:

Alabama

x

October

Alaska

x

July

Arizona*

  x*

July

Arkansas*

x

July

California

x

July

Colorado

x

July

Connecticut

x

July

Delaware

x

July

Florida

x

July

Georgia

x

July

Hawaii

x

July

Idaho

x

July

Illinois

x

July

Indiana

x

July

Iowa

x

July

Kansas*

 x*

July

Kentucky

x

July

Louisiana

x

July

Maine

x

July

Maryland

x

July

Massachusetts

x

July

Michigan

x

October

Minnesota

x

July

Mississippi

x

July

Missouri*

 x*

July

Montana

x

July

Nebraska

x

July

Nevada

x

July

New Hampshire

x

July

New Jersey

x

July

New Mexico

x

July

New York

x

April

North Carolina

x

July

North Dakota

 

x

July

Ohio

x

July

Oklahoma

x

July

Oregon

x

July

Pennsylvania

x

July

Rhode Island

x

July

South Carolina

x

July

South Dakota

x

July

Tennessee

x

July

Texas

x

September

Utah

x

July

Vermont

x

July

Virginia*

x*

July

Washington

x

July

West Virginia

x

July

Wisconsin

x

July

Wyoming

x

July

American Samoa (N/R)

-

District of Columbia

x

October

Guam

x

July

Northern Mariana Islands

x

July

Puerto Rico

x

July

Total: States

30

16

4

 

Total: States and Territories

34

16

4

 

 

Source: National Conference of State Legislatures, December 2008

*Notes:

Arizona-- Laws 2002, Ch. 210 (S.B. 1436) converted the state's budgeting cycle into a "bifurcated" budget beginning with the FY 2004 budget.  Under the bifurcated system, most state agencies will have a biennial budget in which each odd-numbered year they will receive a separate appropriation for each of the next two fiscal years.  Larger state agencies will have an annual budget.

Arkansas-- A constitutional amendment adopted by Arkansas voters in November 2008 provides for annual legislative sessions and annual appropriation bills beginning in 2010. The added legislative session will occur in even numbered years and will be limited to 30 days unless a 3/4 majority agrees to extend it for a maximum of 15 days. It will be limited to appropriations bills unless a 2/3 majority agrees to consider a bill on another topic. 

Kansas-- The legislature enacts an annual budget; however, 20 small fee boards (regulatory agencies) are budgeted biennially through two annual budgets.

Missouri-- The operating budget is annual, and the capital budget is biennial.

Virginia-- The budget is adopted for a biennium, but is amended in the second year of the biennium.



Posted December, 2008. 
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