Budget Issues:

Current Status and Recent Trends of State Biennial and Annual Budgeting

AFMD-87-53FS: Published: Jul 15, 1987. Publicly Released: Jul 15, 1987.

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Pursuant to a congressional request, GAO surveyed state governments to assess biennial and annual budgeting trends, practices, and experiences.

GAO found that: (1) 31 states are on annual budget cycles, while 19 are on biennial cycles; (2) 7 of the states on biennial cycles cannot have annual cycles because their legislatures meet biennially; (3) 24 of the states using annual budgeting have, at some point, used biennial budgeting; (4) in the last 20 years, 12 states have changed to annual budgeting, while only 3 have changed to biennial budgeting; (5) 10 of the states with biennial budgeting allow their governors to make unilateral spending adjustments, while 4 states allow their governors to make unilateral limited revenue adjustments; (6) states using biennial budgeting reported that off-year budget adjustments consumed less time than regular budgeting; and (7) the most commonly cited results of annual budget cycles included improved revenue and spending forecasts and an increase in time spent on budget activities.

Dec 15, 2020

Oct 7, 2020

Sep 23, 2020

Jan 23, 2020

Dec 19, 2019

  • budget icon, source: GAO

    State and Local Governments' Fiscal Outlook:

    2019 Update
    GAO-20-269SP: Published: Dec 19, 2019. Publicly Released: Dec 19, 2019.

Nov 14, 2019

Oct 16, 2019

Jun 26, 2019

Apr 10, 2019

Mar 27, 2019

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