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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Budget Cycle

Legislative Budget Procedures: Budget Framework

Table 2-1: Budget Cycle

December 2008