STATE EXPENDITURE REPORT
E
i n g x a m i n
F
i s c a l
16 S 0 2 – 4 1 20
t a t e
S
n g p e n d i
C o p y r i g h t © 201 6
by the
N at i o n a l A s s o c i at i o n
of
Pri ce: $40.00 N at i o n a l A s s o c i at i o n o f S tat e B u d g e t O f f i c e r s 444 North Ca pi t o l St r e e t , N W, Su it e 642 Was hi ngton, DC 20001- 1511 Tel : (202) 624-5382 • F a x: (202) 624- 7745 www.nas bo.org
S tat e B u d g e t O f f i c e r s .
The National Association of State Budget Officers Founded in 1945, NASBO is the instrument through which the states collectively advance state budget practices. The major functions of the organization consist of research, policy development, education, training, and technical assistance. These are achieved primarily through NASBO’s publications, membership meetings, and training sessions. Association membership is composed of the heads of state finance departments, the states’ chief budget officers, and their deputies. All other state budget office staff are associate members. NASBO is an independent professional and education association.
2015–2016 Executive Committee
2016–2017 Executive Committee
Tom Mullaney, Rhode Island, President
Margaret Kelly, Minnesota, President
Margaret Kelly, Minnesota, President-Elect
Michael Cohen, California, President-Elect
Mike Morrissey, Texas, Past President
Tom Mullaney, Rhode Island, Past President
Michael Cohen, California, Member-at-Large
Teresa MacCartney, Georgia, Member-at-Large
Teresa MacCartney, Georgia, Member-at-Large
Paul Potamianos, Connecticut, Member-at-Large
Ann Visalli, Delaware, Eastern Regional Director
Melissa Gott, Maine, Eastern Regional Director
John Roberts, Michigan, Midwestern Regional Director
Brian Bailey, Indiana, Midwestern Regional Director
Dan Villa, Montana, Western Regional Director
Phil Dean, Utah, Western Regional Director
Barry Dusse, Louisiana, Southern Regional Director
Jill Geiger, Oklahoma, Southern Regional Director
Henry Sobanet, Colorado, Chair, Health and Human
Dan Villa, Montana, Chair, Health and Human Services
Committee
Services Committee
Paul Potamianos, Connecticut, Chair, Fiscal Management
Shelby Kerns, Idaho, Chair, Fiscal Management and
and Reporting Committee
Reporting Committee
Jane Driskell, Kentucky, Chair, Education Committee
David Thurman, Tennessee, Chair, Education Committee
David Thurman, Tennessee, Chair, Critical Issue Committee
John Roberts, Michigan, Chair, Critical Issue Committee
on Budget Systems
on Debt Management Practices
Marc Nicole, Maryland, Chair, Special Committee on
Governing Policies
John T. Hicks, Executive Director and Secretary/Treasurer
S tat e E x p e n d i t u r e R e p o r t
I
Table of Contents Preface....................................................................................................................................................................................... v Executive Summary...............................................................................................................................................................1
General Notes.......................................................................................................................................................................14
Chapter 1: Elementary & Secondary E
