Pew Charitable Trusts [to 12 December 2015]
http://www.pewtrusts.org/en/about/news-room/press-releases

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Pew: States Should Be Clear on Purpose of Rainy Day Savings
Press Release
December 08, 2015 States’ Fiscal Health
Many states struggle with how much to save because their purpose for doing so is unclear, according to a new report from The Pew Charitable Trusts. Why States Save: Using Evidence to Inform How Large Rainy Day Funds Should Grow examines budget stabilization funds—often called rainy day funds—and offers recommendations to determine optimal savings goals and create enhanced budgetary flexibility over the course of the ups and downs of economic activity.