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 |
---|---|---|---|---|---|
01 | Alabama | ✕ | ✓ | Department of Finance | Executive Budget Office |
02 | Alaska | ✓ | ✕ | ✕ | Office of the Governor, Office of Management and Budget |
04 | Arizona | ✓ | ✕ | ✕ | Governor's Office of Strategic Planning and Budgeting |
05 | Arkansas | ✕ | ✓ | Department of Finance and Administration | Department of Finance and Administration - Office of Budget |
06 | California (a) | ✓ | ✕ | ✕ | California Department of Finance |
08 | Colorado | ✓ | ✕ | ✕ | Office of State Planning and Budgeting |
09 | Connecticut | ✓ | ✕ | ✕ | Office of Policy and Management |
10 | Delaware (b) | ✓ | ✕ | ✕ | Budget Development and Planning |
12 | Florida | ✓ | ✕ | ✕ | Office of Policy and Budget |
13 | Georgia | ✓ | ✕ | ✕ | Governor's Office of Planning and Budget |
15 | Hawaii | ✕ | ✓ | Department of Budget and Finance | Budget, Program Planning and Management Division |
16 | Idaho | ✓ | ✕ | ✕ | Executive Office of the Governor, Division of Financial Management |
17 | Illinois | ✓ | ✕ | ✕ | Governor's Office of Management and Budget |
18 | Indiana | ✕ | ✓ | Office of Management and Budget | Indiana State Budget Agency |
19 | Iowa (c) | ✓ | ✕ | ✕ | Iowa Department of Management |
20 | Kansas (d) | ✕ | ✓ | Department of Administration | Kansas Division of the Budget |
21 | Kentucky | ✓ | ✕ | ✕ | Office of State Budget Director |
22 | Louisiana (e) | ✕ | ✓ | Executive Department | Division of Administration |
23 | Maine (f) | ✕ | ✓ | Department of Administrative and Financial Services | Bureau of the Budget |
24 | Maryland (g) | ✕ | ✓ | Maryland Department of Budget and Management | Office of Budget Analysis; Office of Capital Budgeting |
25 | Massachusetts | ✓ | ✕ | ✕ | Executive Office for Administration and Finance |
26 | Michigan (h) | ✓ | ✕ | ✕ | State Budget Office |
27 | Minnesota (i) | ✕ | ✓ | Minnesota Management and Budget (MMB) | Budget Division |
28 | Mississippi | ✕ | ✓ | Department of Finance and Administration | Office of Budget and Fund Management |
29 | Missouri | ✕ | ✓ | Office of Administration | Division of Budget and Planning |
30 | Montana | ✓ | ✕ | ✕ | Governor's Office - Office of Budget and Program Planning |
31 | Nebraska (j) | ✕ | ✓ | Department of Administrative Services | Department of Administrative Services - State Budget Division |
32 | Nevada | ✓ | ✕ | ✕ | Governor's Finance Office - Budget Division |
33 | New Hampshire (k) | ✕ | ✓ | Department of Administrative Services | State Budget Office |
34 | New Jersey | ✕ | ✓ | Department of the Treasury | Office of Management and Budget |
35 | New Mexico | ✕ | ✓ | Department of Finance and Administration | State Budget Division |
36 | New York | ✓ | ✕ | ✕ | New York State Division of The Budget |
37 | North Carolina | ✓ | ✕ | ✕ | Office of State Budget and Management |
38 | North Dakota | ✕ | ✓ | Office of Management & Budget | Office of Management & Budget |
39 | Ohio (l) | ✓ | ✕ | ✕ | Office of Budget and Management |
40 | Oklahoma | ✕ | ✓ | Office of Management and Enterprise Services | Budget, Policy, and Gaming Compliance |
41 | Oregon | ✕ | ✓ | Department of Administrative Services | Oregon Chief Financial Office |
42 | Pennsylvania | ✕ | ✓ | Executive Offices | Office of the Budget |
44 | Rhode Island (m) | ✕ | ✓ | Department of Administration | Office of Management and Budget |
45 | South Carolina (n) | ✕ | ✓ | Dept. of Administration | Dept. of Administration – Executive Budget Office |
46 | South Dakota | ✕ | ✓ | Department of Executive Management | Bureau of Finance and Management |
47 | Tennessee | ✕ | ✓ | Finance and Administration | Department of Finance and Administration, Division of Budget |
48 | Texas (o) | ✓ | ✕ | ✕ | Office of Budget and Policy |
49 | Utah | ✓ | ✕ | ✕ | Governor's Office of Planning and Budget |
50 | Vermont | ✕ | ✓ | Department of Finance and Management | Division of Budget and Management |
51 | Virginia (p) | ✓ | ✕ | ✕ | Department of Planning and Budget |
53 | Washington (q) | ✓ | ✕ | ✕ | The Office of Financial Management |
54 | West Virginia (r) | ✕ | ✓ | Department of Revenue | State Budget Office |
55 | Wisconsin | ✕ | ✓ | Department of Administration | Division of Executive Budget and Finance |
56 | Wyoming | ✓ | ✕ | ✕ | State Budget Department |
State total | 23 | 26 | ✕ | ||
11 | Dist. of Columbia (s) | ✕ | ✓ | Office of the Chief Financial Officer | Office 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. |