This study investigated the relationship of key issues related to capital and operating budget practices of state tax appropriations and policies at the state level, including new facilities construction, renovation, replacement and renewal which may exist between and among states by governance structure. Recognized "good practices" in capital planning and allocation processes and funding mechanisms recommended by experts were also examined. The statewide governance typology developed by Aims McGuinness that distinguishes between governing and coordinating boards was used to see if tighter state control in the form of consolidated governing boards might equate to higher levels of good practices. (Lists 13 resources.)