Executive Summary Introduction - Background of the Fifty State Study and the InstituteStudy Goals and ConcernsFindings - Systematic Accounting Issues and Budget ManipulationsSummary of Conclusion and RecommendationsConclusions - States Circumvent the Intent of Balanced Budget Laws and Budgets Calculated Using GAAP Wouldn't Be a Truer PresentationRecommendationsState Date - Roll Out of StatesAppendices