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
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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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