NASBO publishes occasional reports on key state fiscal issues and processes, at critical junctures in economic situations and policy development.
A Guidebook on State Budgeting for Higher Education
- A Guidebook on State Budgeting for Higher Education (December 2015)
Capital Budgeting in the States
- Capital Budgeting in the States (Spring 2014)
Comparative analysis of capital budgeting practices with good practices highlighted.
- Capital Budgeting in the States—Paths to Success (November 1999)
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.
- State Health Expenditure Report, 2002-2003
- State Health Care Expenditure Report, 2000-2001
- State Health Care Expenditure Report, 1998-1999
Publications Highlighting Good Practices in State Finance
- Budgeting Amid Fiscal Uncertainty: Ensuring Budget Stability by Focusing on the Long Term
Explores the dynamics surrounding fiscal uncertainty in the states and how states work to avoid it. (February 2004)
- Restructuring and Innovations in State Management
State examples of innovations and recent trends for privatization activities; budgeting and planning processes; and mergers and consolidations of state agencies. (April 1996)
- Workforce Policies: State Activity and Innovations
Detailed inventory of innovations in areas such as civil service reforms, pay plans, training, quality initiatives, work scheduling, diversity in state employment, productivity incentives, and pension and healthcare systems. (March 1995)
- Good Practices in Revenue Estimating
A guide for Governors that includes 10 practices to improve revenue estimates. Focuses on the estimating process and gaining consensus when developing both economic forecasts and revenue estimates. (December 1989)
- 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)