Table 7.7

Elementary and Secondary Education Expenditures (In millions of dollars)


  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
01Alabama (a)4,5651,04940524

6,043

4,8821,289212416,4245,0121,175209606,456
02Alaska1,397227410

1,665

1,3702634701,6801,3056634302,011
04Arizona4,9601,1434070

6,510

5,1931,20841406,8155,6001,49236307,455
05Arkansas2,2635407480

3,551

2,29054378203,6152,31887178703,976
06California (b)53,0927,39650632

61,170

52,2586,9541611,49560,86861,40126,6041231,51589,643
08Colorado (c)4,4176195,2020

10,238

4,4151,1291,11106,6554,0107781,08205,870
09Connecticut3,2325912228

4,053

3,23964913014,1903,26694824814,697
10Delaware1,515202809199

2,725

1,5912398291882,8471,6203337951812,929
12Florida11,6441,8561,6240

15,124

12,2171,9591,187015,36312,6191,9771,221015,817
13Georgia10,0832,483437305

13,308

10,5692,98643133814,32410,2972,57040724813,522
15Hawaii1,837251930

2,181

1,8332695902,1611,8314397202,342
16Idaho1,815283960

2,194

1,90924510902,2631,91361911602,648
17Illinois8,3942,210665

10,675

8,8942,210833711,2248,8972,61144111,553
18Indiana (d)8,3541,0561880

9,598

8,5271,0683209,6279,3201,31932010,671
19Iowa3,2874761040

3,867

3,37153610904,0163,46798613704,590
20Kansas3,5104841,0820

5,076

3,99360095605,5493,9625021,21305,677
21Kentucky5,032920360

5,988

4,9059463705,8884,7811,2773306,091
22Louisiana3,6341,2114910

5,336

3,8711,42240305,6963,7711,72560706,103
23Maine1,322211280

1,561

1,4142262901,6691,4805061702,003
24Maryland (e)6,1721,138582421

8,313

6,5391,4587203309,0476,7793,73975036511,633
25Massachusetts5,9931,25290532

8,182

6,4621,241930348,6676,5641,7821,118229,486
26Michigan1311,72512,7750

14,631

1471,87012,874014,8911087,98913,816021,913
27Minnesota9,588795442

10,429

9,836845122610,80910,0031,2313801611,630
28Mississippi2,2147043130

3,231

2,29466432203,2802,2441,03036513,640
29Missouri3,4649691,5370

5,970

3,4041,0251,48105,9103,4511,3151,57206,338
30Montana805187550

1,047

8381844701,0698681975501,120
31Nebraska1,251349530

1,653

1,3193615901,7391,3074975201,856
32Nevada1,4503213930

2,164

1,68027147202,4231,54627346602,285
33New Hampshire9618496215

1,257

961821,079131,370322061,12281,368
34New Jersey14,260916420

15,218

14,6951,23950015,98415,5971,00321016,621
35New Mexico2,79944317130

3,389

3,249473341033,8593,233614121053,964
36New York25,1184,0683,474133

32,793

25,7473,7474,00116033,65524,9153,2113,80810632,040
37North Carolina9,3991,5278120

11,738

9,8002,0931,351013,2449,9782,7451,494014,217
38North Dakota7361583080

1,202

83116825101,25084726524901,361
39Ohio (f)8,5851,8871,209174

11,855

8,3011,8891,52533812,0538,1952,5891,80330112,888
40Oklahoma2,1367661,1300

4,032

2,1537881,30504,2461,6421,1141,66104,417
41Oregon4,1346676660

5,467

4,69862450705,8293,9718071,87006,648
42Pennsylvania12,3232,6364560

15,415

12,9123,578495016,98512,9725,396425018,793
44Rhode Island1,187207439

1,446

1,19523233251,4851,282343472171,889
45South Carolina3,1799549110

5,044

3,41994192405,2843,3831,3701,00505,758
46South Dakota55817140

733

56817930750592485401,081
47Tennessee5,0851,1301650

6,380

5,1781,05114506,3745,3741,84718107,402
48Texas19,3045,6606,1130

31,077

25,5776,3874,973036,93724,2385,8425,145035,225
49Utah3,5673621510

4,080

3,76448920104,4544,04093716905,146
50Vermont1371101,6642

1,913

1591351,72702,0211652311,77402,170
51Virginia6,3181,0747480

8,140

6,5921,06275408,4086,9151,53790909,361
53Washington12,0201,037762363

14,182

12,3601,1401,20446515,16914,0101,09053241516,047
54West Virginia1,980371823

2,382

2,0584068242,4962,05948727242,597
55Wisconsin7,1778132720

8,262

7,36080437908,5437,5841,00143209,017
56Wyoming008790

879

008790879009160916
11Dist. of Columbia2,15025228390

2,820

2,276269503702,965N/AN/AN/AN/AN/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.