Total State Expenditures: Capital Inclusive (In millions of dollars)

Amounts shown in fiscal years 2019 and 2020 are based on actual expenditures during these years, regardless of the year appropriated. Fiscal 2021 amounts shown are equal to actual expenditures through 9 months (June 30, 2021) and then annualized for the year.

Fiscal expenditures reflect the significant additional federal COVID relief funds that were available and used in nearly all expense categories.

General Fund totals differ from the Fiscal Survey of States due to certain transfers to non-budgeted funds. The Fiscal Survey reflects such transfers as spent from the General Fund, whereas the State Expenditure Report captures spending from the non-budgeted funds directly.

Fiscal 2021 estimated expenditures are equal to FY 2021 appropriations enacted as of July 7, 2021.

Federal reimbursements for Medicaid expenditures funded from the General Revenue Fund (GRF) are deposited into the GRF. Federal reimbursements for Medicaid expenditures from non-GRF sources are deposited into the appropriate federal fund. Expenditures of GRF federal funds have been removed from the GRF number presented in this report to be consistent with budget presentations in other NASBO surveys. Also, inherent in Ohio’s budgetary accounting environment are significant overstatements of total state spending due to two phenomena. First, fiduciary fund expenditures represent the distribution of funds collected by the state on behalf of other entities. These are not operating, program, or subsidy expenditures of the state. Examples of this would be the collection and distribution of county and local permissive sales taxes or motor vehicle registration taxes. Fiduciary fund group expenditures totaled $8,636.9 million in fiscal 2021. Second, “double counting” of revenue and expenditures related to intrastate transactions overstates overall state expenditure activity. Intrastate transactions totaled $720.7 million in fiscal 2021. These accounting practices will tend to make Ohio’s “All-Other” expenditures look higher, on a dollar and percentage basis, and conversely make Ohio’s other categories look lower, on a percentage basis, relative to other states that don’t follow similar practices.

Tennessee collects personal income tax on income from dividends on stocks and interest on certain bonds. Legislation was passed in 2017 to annually reduce this tax to zero by fiscal year 2022. Tax revenue estimates do not include federal funds and other departmental revenues. However, federal funds and other departmental revenues are included in the budget as funding sources for the general fund, along with state tax revenues.

Part of Wyoming’s yearly variation in expenditure totals is due to the fact that the state budgets on a two-year cycle.