Table 7.18

Location of Executive Budget Agency


FIPS State or other
jurisdiction
Report directly to or
within governor's office
Budget agency
within department
Department name (if applicable) Name of executive budget agency
01AlabamaDepartment of FinanceExecutive Budget Office
02AlaskaOffice of the Governor, Office of Management and Budget
04ArizonaGovernor's Office of Strategic Planning and Budgeting
05ArkansasDepartment of Finance and AdministrationDepartment of Finance and Administration - Office of Budget
06California (a)California Department of Finance
08ColoradoOffice of State Planning and Budgeting
09ConnecticutOffice of Policy and Management
10Delaware (b)Budget Development and Planning
12FloridaOffice of Policy and Budget
13GeorgiaGovernor's Office of Planning and Budget
15HawaiiDepartment of Budget and FinanceBudget, Program Planning and Management Division
16IdahoExecutive Office of the Governor, Division of Financial Management
17IllinoisGovernor's Office of Management and Budget
18IndianaOffice of Management and BudgetIndiana State Budget Agency
19Iowa (c)Iowa Department of Management
20Kansas (d)Department of AdministrationKansas Division of the Budget
21KentuckyOffice of State Budget Director
22Louisiana (e)Executive DepartmentDivision of Administration
23Maine (f)Department of Administrative and Financial ServicesBureau of the Budget
24Maryland (g)Maryland Department of Budget and ManagementOffice of Budget Analysis; Office of Capital Budgeting
25MassachusettsExecutive Office for Administration and Finance
26Michigan (h)State Budget Office
27Minnesota (i)Minnesota Management and Budget (MMB)Budget Division
28MississippiDepartment of Finance and AdministrationOffice of Budget and Fund Management
29MissouriOffice of AdministrationDivision of Budget and Planning
30MontanaGovernor's Office - Office of Budget and Program Planning
31Nebraska (j)Department of Administrative ServicesDepartment of Administrative Services - State Budget Division
32NevadaGovernor's Finance Office - Budget Division
33New Hampshire (k)Department of Administrative ServicesState Budget Office
34New JerseyDepartment of the TreasuryOffice of Management and Budget
35New MexicoDepartment of Finance and AdministrationState Budget Division
36New YorkNew York State Division of The Budget
37North CarolinaOffice of State Budget and Management
38North DakotaOffice of Management & BudgetOffice of Management & Budget
39Ohio (l)Office of Budget and Management
40OklahomaOffice of Management and Enterprise ServicesBudget, Policy, and Gaming Compliance
41OregonDepartment of Administrative ServicesOregon Chief Financial Office
42PennsylvaniaExecutive OfficesOffice of the Budget
44Rhode Island (m)Department of AdministrationOffice of Management and Budget
45South Carolina (n)Dept. of AdministrationDept. of Administration – Executive Budget Office
46South DakotaDepartment of Executive ManagementBureau of Finance and Management
47TennesseeFinance and AdministrationDepartment of Finance and Administration, Division of Budget
48Texas (o)Office of Budget and Policy
49UtahGovernor's Office of Planning and Budget
50VermontDepartment of Finance and ManagementDivision of Budget and Management
51Virginia (p)Department of Planning and Budget
53Washington (q)The Office of Financial Management
54West Virginia (r)Department of RevenueState Budget Office
55WisconsinDepartment of AdministrationDivision of Executive Budget and Finance
56WyomingState Budget Department
State total2326
11Dist. of Columbia (s)Office of the Chief Financial OfficerOffice of Budget and Planning

Source:

National Association of State Budget Officers, Budget Processes in the States, 2021.

Key:

Yes.
No/none.

Footnotes:

(a)

The Department of Finance is a free standing agency within the executive branch, which is headed by the governor.

(b)

The budget function resides within the Office of Management and Budget (OMB). OMB is part of the executive department.

(c)

The Iowa Department of Management is a freestanding budget agency that is closely associated with the Governor’s Office. The director of the department is considered part of the governor’s staff.

(d)

For administrative purposes, DOB is housed within the Department of Administration, but the secretary of administration does not supervise or oversee the division. The governor oversees the division through his appointment as director.

(e)

The Office of Planning and Budget is an office within the Division of Administration, which is a freestanding budget unit within the executive department.

(f)

Maine’s Bureau of the Budget resides within the Department of Administrative and Financial Services.

(g)

The operating and capital budget agencies are within the same department but housed in different offices.

(h)

The State Budget Office reports directly to the governor and is an autonomous agency within the Department of Technology, Management, and Budget by order of the governor.

(i)

Minnesota Management & Budget (MMB) is responsible for managing state finances, payroll and human resources and provides systems for daily business operations and information access and analysis. MMB includes accounting services (financial reporting, payroll and accounting system), debt management, enterprise human resources, labor relations and employee insurance, budget services, economic analysis, internal controls and accountability, and management analysis and development. Internal divisions of MMB include legislation and communications, administration and fiscal services, business continuity and agency human resources.

(j)

While the Budget Division is housed within the Department of Administrative Services, the division reports directly to the governor.

(k)

The Budget Office (Budget Unit) is a component unit of the Department of Administrative Services which performs the central payroll, accounting, financial reporting, public works, purchasing, property management, benefit and health plan administration, and personnel support functions for the state.

(l)

The director of the Office of Budget and Management reports directly to the governor. The Budget Section is within the Office of Budget and Management.

(m)

Budget Office is one unit within the Office of Management and Budget.

(n)

With Act 121 of 2014, the restructuring of the Budget & Control Board (BCB) resulted in portions of State Budget Office being transferred to the newly created Dept. of Administration–Exec. Budget Office and the Office of Revenue & Fiscal Affairs (under the direction of the Board of Economic Advisors).

(o)

Additionally, the 10-member Legislative Budget Board (LBB) was created by statute in 1949. The primary purpose of the board is the development of recommended legislative appropriations for all agencies of state government. The board provides the Texas Legislature with the recommended state budget, prepared by the LBB staff, at the beginning of each legislative session, which occurs in early January of odd-numbered years. The Board’s authority is broad and its influence on state government spending is significant. The composition of the Legislative Budget Board is specified by statute, and is co-chaired by the lieutenant governor and the speaker of the house.

(p)

All finance agencies in the commonwealth are organized under the secretary of finance, a cabinet officer, appointed by the governor.

(q)

The Office of Financial Management was created within the Office of the Governor, but it acts like, and is treated as, a separate stand-alone state agency; RCW 43.41.050: There is created in the office of the governor, the office of financial management which shall be composed of the present central budget agency and the state planning, program management, and population and research divisions of the present planning and community affairs agency. Any powers, duties and functions assigned to the central budget agency, or any state planning, program management, or population and research functions assigned to the present planning and community affairs agency by the 1969 legislature, shall be transferred to the office of financial management.

(r)

State Budget Office is under the Department of Revenue.

(s)

Budget office is within the Office of the Chief Financial Officer, independent of the mayor and Council.