Additional NASBO Reports




NASBO publishes occasional reports on key state fiscal issues and processes, at critical junctures in economic situations and policy development.

Capital Budgeting in the States

Investing in Results: Using Performance Data to Inform State Budgeting

The use of performance information in budgeting is an important topic for state officials, especially in a limited resources environment with numerous spending demands and not enough tax revenue to go around. Based on member discussions and state-specific case studies, NASBO released a report that highlights some key themes and lessons learned related to performance budgeting, as identified by state budget officers. Additionally, NASBO completed case studies of eight states from different regions and at different points in the process of implementing performance budgeting, which are also included in the report.

Health Care Toolkit for State Budget Officers: Resources for Implementing the Affordable Care Act and Other Health Care Reforms

This National Association of State Budget Officers (NASBO) report, supported by a grant from the John D. and Catherine T. MacArthur Foundation, provide a unique perspective on how the crucial delivery of a key service such as health care fits into the framework of state budgets.

The report looks at five core areas pertinent to state budgets as a means to analyze the implementation of the Affordable Care Act and other health reforms. The five core areas are:  

  • Explaining health care cost trends;
  • Bracing for budget volatility;
  • Monitoring health insurance marketplaces;
  • Evaluating Medicaid managed care expansions; and
  • Assessing the impacts of care delivery and payment reforms.

State Budgeting and Lessons Learned from the Economic Downturn

This National Association of State Budget Officers (NASBO) report, supported by a grant from the John D. and Catherine T. MacArthur Foundation, highlights and discusses lessons learned by budget officers during the recent recession.

This report integrates budget officer commentary, state examples and fiscal trend analysis to provide a better understanding of state budget actions taken during the recession and what lessons were learned. The recommendations and findings in this report are designed to help limit public service disruptions in future recessions by improving budgetary planning and preparedness, enhancing the effectiveness of federal aid to states and highlighting sound budgeting and fiscal administration practices.

Higher Education Finance Report

This National Association of State Budget Officers (NASBO) report, supported by a grant from the Bill & Melinda Gates Foundation, presents both the current landscape of state higher education finance and opportunities for improving it—from the perspective of state budget officers.

The report, Improving Postsecondary Education Through the Budget Process: Challenges & Opportunities, discusses:

  • the challenges associated with the current higher education funding landscape;
  • efforts at the state level to fund results/performance, restrict tuition increases, expand access, improve information and increase cost-efficiency; and
  • opportunities for state and higher education officials to work together to improve postsecondary education and reduce costs.

State Health Expenditure Report

Analyzes the significance of the growing state health spending in the context of how personal healthcare services are provided.

Publications Highlighting Good Practices in State Finance

Other Publications

  • Debt Management Practices in the States 
    Overview of some of the central themes in establishing and/or revising a debt management policy. Topics include debt affordability policies, linking capital planning to debt management, and integrating debt policies with the operating budget. (April 1994)