All Other Expenditures – Capital Inclusive (In millions of dollars)

Capital expenditures from Federal and Other State Funds are not reported separately; combined amounts are included in the Other State Funds. 

Part of the increase in expenditures in this year’s report compared to prior reports is due to Arizona now including both appropriated and non-appropriated expenditures. In prior State Expenditure Reports, Arizona only included appropriated expenditures. 

Other State Funds declined in estimated fiscal 2022 due to data being based on budgeted funds rather than actual expenditures.  

The increase in fiscal 2021 Other State Funds spending is largely due to one-time spending from higher state revenues. 

Expenditure amounts for TANF now exclude the approximately $61M transfer to Child Care Development Fund (CCDF) program. CCDF federal expenditures are included in “All Other” category.

All other General Fund State Expenditures increased in FY 2022 primarily due to time limited recovery initiatives and COVID related spending, repayment of the State and Judiciary non-Medicare payroll taxes deferred from April-December 2020 as authorized in the Federal CARES Act, and a $724 million prepayment was applied towards the State’s health insurance premiums in the later years of the Updated Financial Plan. All Other Federal Funds spending increased in FY 2021 due to the receipt of Federal Funding provided in response to COVID 19 including the Coronavirus Relief Fund and Lost Wages Assistance.

Debt service increased from FY 2020 to FY 2021 due to the repayment of $4.5 billion of PIT notes, which were issued during FY 2021 to help manage the adverse cash flow impact that resulted from the Federal extension of tax filing deadlines in response to the pandemic. In addition, debt service spending levels are impacted by prepayments. FYs 2021 and 2022 included prepayments of debt service due in future years totaling $3.1 billion and $7.6 billion, respectively. The net impact of these transactions and prepayments in prior years increases debt service in FY 2021 and FY 2022 and will decrease debt service costs in FYs 2024 through FY 2027.

State employee pensions and benefits are not included in the General Fund reporting of each expenditure category, but rather are included in “All Other”.

While employer contributions to current employees’ pensions and employer contributions to employee health benefits are included in the expenditure totals, agencies do not receive specific appropriations for these purposes. Some expenditures in community and institutional care for the developmentally disabled are included in the Medicaid totals. Most of the expenditures of the Ohio Housing Finance Agency occur outside of the state financial system and are excluded from the housing totals.