The budget process is the arena in which a state determines public priorities by allocating financial resources among competing claims. The process used to develop the state budget has important implications on the final outcome. The authorities and restrictions on budget players influence each state’s ability to achieve policy and funding objectives within the budget. Budget Processes in the States highlights key budget issues, demonstrating the diversity in state budgeting practices.
Budget Processes in the States is divided into five chapters. The chapters are organized around particular topical areas: the budget cycle, budget requirements, budgeting tools, the budget document, and monitoring the budget. Each chapter begins with a brief summary of the tables.
This publication is updated periodically in an effort to keep abreast of changes states make in their budget processes and differences in how they implement and interpret budgeting conventions over time. Data for this report were collected from the fifty states during fiscal 2008. This edition of the report updates the 2002 edition.