Table 7.7

Elementary and Secondary Education Expenditures (In millions of dollars)

Available versions: 2023 2022 (showing)

		Actual fiscal 2019					Actual fiscal 2020					Actual fiscal 2021
FIPS	State or other jurisdiction	General fund	Federal funds	Other state funds	Bonds	Total	General fund	Federal funds	Other state funds	Bonds	Total	General fund	Federal funds	Other state funds	Bonds	Total
	Total	$305,519	$55,789	$49,362	$2,697	$413,367	$322,248	$60,536	$45,897	$4,268	$432,949	$330,764	$98,568	$49,483	$4,066	$482,881
01	Alabama (a)	4,565	1,049	405	24	6,043	4,882	1,289	212	41	6,424	5,012	1,175	209	60	6,456
02	Alaska	1,397	227	41	0	1,665	1,370	263	47	0	1,680	1,305	663	43	0	2,011
04	Arizona	4,960	1,143	407	0	6,510	5,193	1,208	414	0	6,815	5,600	1,492	363	0	7,455
05	Arkansas	2,263	540	748	0	3,551	2,290	543	782	0	3,615	2,318	871	787	0	3,976
06	California (b)	53,092	7,396	50	632	61,170	52,258	6,954	161	1,495	60,868	61,401	26,604	123	1,515	89,643
08	Colorado (c)	4,417	619	5,202	0	10,238	4,415	1,129	1,111	0	6,655	4,010	778	1,082	0	5,870
09	Connecticut	3,232	591	2	228	4,053	3,239	649	1	301	4,190	3,266	948	2	481	4,697
10	Delaware	1,515	202	809	199	2,725	1,591	239	829	188	2,847	1,620	333	795	181	2,929
12	Florida	11,644	1,856	1,624	0	15,124	12,217	1,959	1,187	0	15,363	12,619	1,977	1,221	0	15,817
13	Georgia	10,083	2,483	437	305	13,308	10,569	2,986	431	338	14,324	10,297	2,570	407	248	13,522
15	Hawaii	1,837	251	93	0	2,181	1,833	269	59	0	2,161	1,831	439	72	0	2,342
16	Idaho	1,815	283	96	0	2,194	1,909	245	109	0	2,263	1,913	619	116	0	2,648
17	Illinois	8,394	2,210	66	5	10,675	8,894	2,210	83	37	11,224	8,897	2,611	44	1	11,553
18	Indiana (d)	8,354	1,056	188	0	9,598	8,527	1,068	32	0	9,627	9,320	1,319	32	0	10,671
19	Iowa	3,287	476	104	0	3,867	3,371	536	109	0	4,016	3,467	986	137	0	4,590
20	Kansas	3,510	484	1,082	0	5,076	3,993	600	956	0	5,549	3,962	502	1,213	0	5,677
21	Kentucky	5,032	920	36	0	5,988	4,905	946	37	0	5,888	4,781	1,277	33	0	6,091
22	Louisiana	3,634	1,211	491	0	5,336	3,871	1,422	403	0	5,696	3,771	1,725	607	0	6,103
23	Maine	1,322	211	28	0	1,561	1,414	226	29	0	1,669	1,480	506	17	0	2,003
24	Maryland (e)	6,172	1,138	582	421	8,313	6,539	1,458	720	330	9,047	6,779	3,739	750	365	11,633
25	Massachusetts	5,993	1,252	905	32	8,182	6,462	1,241	930	34	8,667	6,564	1,782	1,118	22	9,486
26	Michigan	131	1,725	12,775	0	14,631	147	1,870	12,874	0	14,891	108	7,989	13,816	0	21,913
27	Minnesota	9,588	795	44	2	10,429	9,836	845	122	6	10,809	10,003	1,231	380	16	11,630
28	Mississippi	2,214	704	313	0	3,231	2,294	664	322	0	3,280	2,244	1,030	365	1	3,640
29	Missouri	3,464	969	1,537	0	5,970	3,404	1,025	1,481	0	5,910	3,451	1,315	1,572	0	6,338
30	Montana	805	187	55	0	1,047	838	184	47	0	1,069	868	197	55	0	1,120
31	Nebraska	1,251	349	53	0	1,653	1,319	361	59	0	1,739	1,307	497	52	0	1,856
32	Nevada	1,450	321	393	0	2,164	1,680	271	472	0	2,423	1,546	273	466	0	2,285
33	New Hampshire	96	184	962	15	1,257	96	182	1,079	13	1,370	32	206	1,122	8	1,368
34	New Jersey	14,260	916	42	0	15,218	14,695	1,239	50	0	15,984	15,597	1,003	21	0	16,621
35	New Mexico	2,799	443	17	130	3,389	3,249	473	34	103	3,859	3,233	614	12	105	3,964
36	New York	25,118	4,068	3,474	133	32,793	25,747	3,747	4,001	160	33,655	24,915	3,211	3,808	106	32,040
37	North Carolina	9,399	1,527	812	0	11,738	9,800	2,093	1,351	0	13,244	9,978	2,745	1,494	0	14,217
38	North Dakota	736	158	308	0	1,202	831	168	251	0	1,250	847	265	249	0	1,361
39	Ohio (f)	8,585	1,887	1,209	174	11,855	8,301	1,889	1,525	338	12,053	8,195	2,589	1,803	301	12,888
40	Oklahoma	2,136	766	1,130	0	4,032	2,153	788	1,305	0	4,246	1,642	1,114	1,661	0	4,417
41	Oregon	4,134	667	666	0	5,467	4,698	624	507	0	5,829	3,971	807	1,870	0	6,648
42	Pennsylvania	12,323	2,636	456	0	15,415	12,912	3,578	495	0	16,985	12,972	5,396	425	0	18,793
44	Rhode Island	1,187	207	43	9	1,446	1,195	232	33	25	1,485	1,282	343	47	217	1,889
45	South Carolina	3,179	954	911	0	5,044	3,419	941	924	0	5,284	3,383	1,370	1,005	0	5,758
46	South Dakota	558	171	4	0	733	568	179	3	0	750	592	485	4	0	1,081
47	Tennessee	5,085	1,130	165	0	6,380	5,178	1,051	145	0	6,374	5,374	1,847	181	0	7,402
48	Texas	19,304	5,660	6,113	0	31,077	25,577	6,387	4,973	0	36,937	24,238	5,842	5,145	0	35,225
49	Utah	3,567	362	151	0	4,080	3,764	489	201	0	4,454	4,040	937	169	0	5,146
50	Vermont	137	110	1,664	2	1,913	159	135	1,727	0	2,021	165	231	1,774	0	2,170
51	Virginia	6,318	1,074	748	0	8,140	6,592	1,062	754	0	8,408	6,915	1,537	909	0	9,361
53	Washington	12,020	1,037	762	363	14,182	12,360	1,140	1,204	465	15,169	14,010	1,090	532	415	16,047
54	West Virginia	1,980	371	8	23	2,382	2,058	406	8	24	2,496	2,059	487	27	24	2,597
55	Wisconsin	7,177	813	272	0	8,262	7,360	804	379	0	8,543	7,584	1,001	432	0	9,017
56	Wyoming	0	0	879	0	879	0	0	879	0	879	0	0	916	0	916
11	Dist. of Columbia	2,150	252	28	390	2,820	2,276	269	50	370	2,965	N/A	N/A	N/A	N/A	N/A

Source:

National Association of State Budget Officers, 2021 State Expenditure Report.

Notes:

1. Small dollar amounts, when rounded, cause an aberration in the percentage increase. In these instances, the actual dollar amounts should be consulted to determine the exact percentage increase.

2. “State funds” refers to general funds plus other state fund spending. State spending from bonds is excluded.

3. “Total funds” refers to funding from all sources — general fund, federal funds, other state funds and bonds. For all states, Medicaid reflects provider taxes, fees, assessments, donations, and local funds in Other State Funds.

Key:

N/A

—

Not available.

Footnotes:

(a)	Federal Funds received directly by local school systems are not reported at state budget level. Totals include capital expenditures.
(b)	The fiscal 2021 increase in Federal Funds is primarily due to one-time funds in response to the COVID-19 pandemic.
(c)	School personnel are paid at the school district level — state costs for employer contributions to employee pensions and health benefits only reflect Colorado Dept. of Education personnel. The library category funds libraries and library-related programs across the state. Regarding capital expenditures, some funding for school facilities certificates of participation are included.
(d)	For fiscal 2021, substantial growth in education spending is due primarily to a large $600M one-time appropriation for Teachers’ Retirement Fund pensions.
(e)	The change in Federal Funds for FY 2019 represents a fix due to rounding error. The $230 million increase in Elementary and Secondary Education General Funds from FY 2020 to FY 2021 is largely driven by education local aid formulas and a greater reliance on general funds. The $2.3 billion increase in Elementary and Secondary Education Federal Funds from FY 2020 to FY 2021 is largely driven by additional funds provided by the federal government for relief dedicated for the school- and community-based recovery from the COVID-19 pandemic.
(f)	Employer contributions to current employees’ pensions are not directly appropriated, or fully funded, by the state; however, some of the unrestricted support provided to localities for elementary and secondary education is used to help cover these costs. There are no direct appropriations for employer contributions to health benefits, though it can be assumed that some of the unrestricted support provided for elementary and secondary education is used for these costs.