Table 7.7

Elementary and Secondary Education Expenditures (In millions of dollars)

Available versions: 2023 (showing) 2022

		Actual fiscal 20120					Actual fiscal 2021					Estimated fiscal 2022
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	$318,996	$59,276	$44,981	$3,898	$427,151	$328,166	$115,159	$50,518	$4,068	$497,911	$357,671	$120,387	$54,703	$5,224	$537,985
01	Alabama (a)	4,882	866	212	41	6,001	5,012	973	222	134	6,341	5,288	1,063	225	197	6,773
02	Alaska	1,370	263	47	0	1,680	1,262	21	30	0	1,313	1,284	21	87	0	1,392
04	Arizona	5,581	1,208	419	0	7,208	5,436	1,466	350	0	7,252	6,322	2,840	359	0	9,521
05	Arkansas	2,290	543	782	0	3,615	2,318	871	787	0	3,976	2,340	1,297	852	0	4,489
06	California (b)	52,258	6,954	161	1,495	60,868	62,408	25,874	9	1,450	89,741	75,412	16,876	-372	1,542	93,458
08	Colorado	4,415	1,129	1,111	0	6,655	4,010	778	1,082	0	5,870	4,298	621	1,470	0	6,389
09	Connecticut	3,239	644	1	301	4,185	3,266	946	2	483	4,697	3,349	1,445	2	558	5,354
10	Delaware	1,591	239	829	188	2,847	1,620	333	795	181	2,929	1,682	435	912	182	3,211
12	Florida	12,217	1,959	1,187	0	15,363	12,553	3,355	1,198	0	17,106	12,317	4,681	1,381	0	18,379
13	Georgia	10,569	2,516	687	338	14,110	10,296	7,235	427	374	18,332	11,275	2,575	414	297	14,561
15	Hawaii	1,833	269	59	0	2,161	1,831	439	72	0	2,342	1,827	471	26	0	2,324
16	Idaho	1,909	245	109	0	2,263	1,915	391	111	0	2,417	2,145	1,072	112	0	3,329
17	Illinois	8,894	2,210	83	37	11,224	9,728	3,260	38	0	13,026	9,134	4,609	69	0	13,812
18	Indiana (c)	8,527	1,068	32	0	9,627	9,320	1,319	32	0	10,671	9,608	2,108	32	0	11,748
19	Iowa	3,371	536	109	0	4,016	3,470	855	117	0	4,442	3,502	1,887	101	0	5,490
20	Kansas	3,993	600	956	0	5,549	3,946	662	1,079	0	5,687	4,583	855	1,110	0	6,548
21	Kentucky	4,905	946	36	0	5,887	4,781	1,277	33	0	6,091	5,521	2,065	32	0	7,618
22	Louisiana	3,871	1,422	403	0	5,696	3,758	1,591	470	0	5,819	3,630	2,910	691	0	7,231
23	Maine	1,414	226	29	0	1,669	1,480	506	17	0	2,003	1,573	464	28	0	2,065
24	Maryland	6,539	1,458	720	330	9,047	6,762	2,083	704	365	9,914	6,780	4,473	852	1,107	13,212
25	Massachusetts	6,462	1,241	930	34	8,667	6,560	1,782	1,118	22	9,482	7,076	2,821	1,206	18	11,121
26	Michigan	147	1,870	12,781	0	14,798	104	2,388	13,513	0	16,005	164	2,593	14,556	0	17,313
27	Minnesota	9,836	845	122	6	10,809	9,919	1,530	83	16	11,548	10,077	2,996	79	1	13,153
28	Mississippi	2,294	664	322	0	3,280	2,231	955	333	1	3,520	2,308	1,856	381	3	4,548
29	Missouri	3,404	1,025	1,481	0	5,910	3,451	1,315	1,572	0	6,338	3,537	2,364	1,732	0	7,633
30	Montana	838	184	47	0	1,069	868	197	55	0	1,120	893	382	59	0	1,334
31	Nebraska	1,319	361	59	0	1,739	1,307	497	52	0	1,856	1,290	609	46	0	1,945
32	Nevada (d)	1,680	271	472	0	2,423	1,585	364	493	0	2,442	1,715	1,580	2,950	0	6,245
33	New Hampshire	96	182	1,079	13	1,370	31	206	1,121	8	1,366	23	344	1,126	1	1,494
34	New Jersey	14,695	1,239	50	0	15,984	15,573	4,166	53	0	19,792	18,138	1,804	27	33	20,002
35	New Mexico	3,249	473	34	103	3,859	3,233	614	12	105	3,964	3,460	517	67	102	4,146
36	New York	25,747	3,747	4,001	160	33,655	24,915	3,211	3,808	106	32,040	26,925	6,694	3,640	197	37,456
37	North Carolina	9,807	1,972	835	0	12,614	9,978	2,489	942	0	13,409	10,718	4,845	1,372	0	16,935
38	North Dakota	831	168	251	0	1,250	857	292	249	0	1,398	800	320	311	0	1,431
39	Ohio (e)	8,301	1,889	1,525	338	12,053	8,195	2,589	1,803	301	12,888	8,664	4,303	1,924	236	15,127
40	Oklahoma	2,153	788	1,305	0	4,246	1,642	1,114	1,661	0	4,417	1,833	1,244	1,854	0	4,931
41	Oregon	4,698	624	507	0	5,829	3,971	807	1,870	0	6,648	4,504	1,428	1,414	0	7,346
42	Pennsylvania	12,912	3,578	495	0	16,985	12,891	5,359	624	0	18,874	13,561	7,875	624	0	22,060
44	Rhode Island	1,195	232	33	25	1,485	1,280	281	37	36	1,634	1,333	367	49	181	1,930
45	South Carolina	3,419	943	927	0	5,289	3,383	1,371	1,007	0	5,761	3,664	2,037	1,067	0	6,768
46	South Dakota	568	179	3	0	750	592	485	4	0	1,081	605	437	7	0	1,049
47	Tennessee	5,178	1,051	147	0	6,376	5,305	1,618	169	0	7,092	5,618	3,567	380	0	9,565
48	Texas (f)	24,251	6,413	4,425	0	35,089	21,771	22,246	6,476	0	50,493	23,815	7,338	6,639	0	37,792
49	Utah	3,764	489	201	0	4,454	4,037	589	163	0	4,789	4,147	1,559	240	0	5,946
50	Vermont	159	135	1,727	0	2,021	165	231	1,774	0	2,170	342	235	1,842	0	2,419
51	Virginia	6,592	1,062	754	0	8,408	6,915	1,537	909	0	9,361	7,243	2,622	929	0	10,794
53	Washington	12,360	1,140	1,204	465	15,169	12,663	1,203	1,554	486	15,906	13,567	2,796	196	569	17,128
54	West Virginia	2,013	406	60	24	2,503	1,988	487	143	0	2,618	1,897	676	150	0	2,723
55	Wisconsin	7,360	804	379	0	8,543	7,584	1,001	432	0	9,017	7,884	1,410	540	0	9,834
56	Wyoming	0	0	853	0	853	0	0	913	0	913	0	0	913	0	913
11	Dist. of Columbia	2,276	269	50	370	2,965	2,360	316	25	361	3,062	N/A	N/A	N/A	N/A	N/A

Source:

National Association of State Budget Officers, 2022 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)	For fiscal 2021, substantial growth in education spending is due primarily to a large $600M one-time appropriation for Teachers’ Retirement Fund pensions. For estimated fiscal 2022, the total includes an additional $545.4M transfer to teachers’ pensions per statutory excess reserves calculation.
(d)	The estimated fiscal 2022 federal funds increase is related to additional federal K-12 education funding to address the COVID-19 pandemic. The estimated fiscal 2022 other state funds increase is attributed to a new K-12 funding formula, where certain revenue that was previously generated at the local level and earmarked for K-12 education (e.g., property taxes, Governmental Services Taxes, in-state Local School Support Taxes) are now collected and distributed through the state budget.
(e)	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.
(f)	The reason for the difference in federal funding in fiscal 2021 is due to timing of the COVID-19 awards. When Texas reported 2019-2021 NASBO totals it used Legislative Appropriations Request (LAR) figures and those totals did not capture ESSER II and ESSER III awards since the agency was still negotiating the receipt of those funds during its LAR preparation. Reported totals for 2020-2022 are using the agency’s updated IOB figures that include those two awards.