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site, when viewing them in the normal web view the legends are not clear. The
graphs can be viewed clearly by right clicking your mouse in the center of the
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Index
A. |
Description of study |
1 |
B. |
Purpose of "macro" report |
3 |
C. |
State revenues - types and history |
13 |
D. |
State expenditures - types and history |
49 |
E. |
Special note - K-12 education |
102 |
F. |
The projected shortfall |
113 |
G. |
Why is there a shortfall now? |
119 |
H. |
General options to address the shortfall |
126 |
I. |
Bibliography |
128 |
A.
General description of the Joint Legislative-Executive Revenue and Expenditure
study
During the 1999 Legislative Session,
there was enacted the supplemental appropriations bill, 1999 Wyoming Session
Laws, Chapter 169. Section 335 of that act provided for an assessment of state
revenues and expenditures. The section is set out below.
"[STATE
GOVERNMENT EXPENDITURES AND REVENUES]
Section
335.
(a) There
is created a joint legislative-executive committee on state government
expenditures and revenues. The committee shall consist of members appointed by
the governor from the executive branch and not more than fifteen (15) members
of the Wyoming legislature appointed by the management council. In making the
appointments, the management council shall apportion the membership as nearly
as possible to reflect the percentage of the elected membership of the majority
and minority parties of the full legislature and shall appoint at least one (1)
member from each party in each house.
(b) Legislator
members shall receive salary, per diem and mileage from the legislature's
appropriation for traveling to and from and attending meetings of the committee
as if the committee were an interim committee of the legislature.
(c) The
committee shall be staffed jointly by the legislative service office and the
budget division of the department of administration and information. Other
executive branch agencies shall provide assistance to the committee upon
request.
(d) The
committee shall assess state government expenditures, revenues, existing tax
exemptions and fund consolidation and shall use available studies, reports,
agency strategic plans and budget documents to the extent practicable. The
committee will make recommendations and have any recommended legislation submitted
by September 30, 1999, to the legislature and the governor based on the review.
The committee created by this section shall terminate October 1, 1999."
After the bill was enacted into law,
the Executive and Legislative branches appointed members to this Joint
Committee, which is informally referred to as the "Oversight"
Committee. The members of the Oversight Committee are listed in Attachment A-1
(p.5). Staff services to the Committee were provided jointly by Executive
branch personnel and the Legislative Service Office (LSO).
The Oversight Committee specified a
two-part structure for the study. The first part would be a "Macro"
overview of the trends in state revenues and expenditures over the past
1
10 years, and even 20 years if practicable. This "Macro" report would
have limited detail and would be intended to provide a context for the second
part of the report. The LSO served as the lead staff agency in preparing this
"Macro" report.
The Oversight Committee identified
late May as a target for completion of the "Macro" report. The
Oversight Committee created two additional committees, one to direct the
expenditure portion of the "Macro" report and the other to direct the
revenue portion. These additional committees were comprised of both legislators
and members of the Executive Branch. Attachment A-1 (p.5) also lists the
members of these committees.
These two committees submitted the
proposed "Macro" report covering revenues and expenditures to the
Oversight Committee in May. The Oversight Committee voted to accept and release
of the "Macro" report for distribution in late May 1999.
The second part of the study will
consist of a review of state programs and a more in depth review of revenues.
The Executive Branch is to serve as the lead staff to the Oversight Committee
for this part. The Executive Branch staff is assembling a set of data which
will identify state programs and data associated with each, including fiscal
information, personnel and population served by the program.
The Revenue and Expenditure
Committees have each formed three subcommittees for this in depth review. The
Revenue and Expenditure Committees will report to the Oversight Committee by
early August. The Oversight Committee is required by law to submit any
recommendations for legislation to the Governor and the Legislature not later
than September 30, 1999. The Oversight Committee is dissolved effective October
1, 1999.
Acknowledgments
LSO was directed to serve as the
lead staff agency for the preparation of this report. This was a joint staffing
effort with assistance from the following Executive branch agencies:
Office of the Governor, Office of
the State Auditor
Office of the State Treasurer, State
Department of Education
Department of Administration and
Information
Department of Audit
Department of Employment
Department of Game and Fish
Department of Revenue
Department of Transportation
2
B.
Statement of Purpose and background information for the "Macro"
report portion of the Joint Legislative/Executive Expenditures and Revenues
Study
The purpose of the "Macro"
report is to provide policy makers and the general public information about
historic patterns in Wyoming state government expenditures and revenues.
In addition, the report is intended to provided information about the state's
"budget shortfall" as it appears from data available in May 1999.
Wyoming state government receives
revenue from a number of sources including the federal government, earnings
from state investments and state lands, fees and charges, and of course, state
taxes. State taxes include property taxes, sales and use taxes, mineral
severance taxes, fuel taxes, tobacco and alcoholic beverage taxes.
Wyoming has 23 counties, nearly 100
municipalities, 48 school districts, and several hundred special districts
providing services to Wyoming's citizens. These units of Wyoming local
government, like state government, receive revenues from a variety of sources
and in varying amounts.
Attachments A-2 through A-5 (pp.
6-9) provide an overview of sources of revenue to both state and local
governments in Wyoming.
Wyoming citizens and businesses pay
taxes, fees and charges to all levels of government: federal, state and local.
In 1995, Wyoming citizens had a personal federal income tax liability of
more than $1 billion.
This report, though, focuses on
revenues and expenditures at the state government level. It is intended to
convey a broad overview, not an accounting of funds or technical detail about
the complexity of state revenues and expenditures.
This "Macro" report will
not cover details of or policy considerations regarding specific taxes or
individual state programs. Those will be considered in the coming months.
Instead, information will be aggregated into categories and functional
classifications so that patterns can be identified. These patterns will then
provide background and a context for subsequent analysis as directed by the
Joint Oversight Committee.
Over the past 20 years, Wyoming's
population grew during the "boom" of the mid-1980's, decreased through
the early 1990's
3
and then increased somewhat through the remainder of the 1990's. However, the
estimated Wyoming population in 1998 is only about 2.4% greater than it was in
1980. (See pp. 10-11)
Public school enrollment has
paralleled the state's population trends to some extent. However, actual ADM
(average daily membership) in the public schools in 1998 is less than it was in
1980. It continues to decrease. (See pp. 10-11)
University of Wyoming enrollment
increased at the end of the 1980's and then decreased in the mid-1990's.
Community college full-time equivalent enrollment increased in the early 1990's
and has remained relatively constant for several years. (See pp. 10-11)
Finally, the number of inmates in
state correctional facilities as increased dramatically over the past 20 years,
nearly triple the level in 1980. (See pp. 10-11)
The assessed valuation of property
in the state increased during the "boom" of the early 1980's and then
decreased dramatically in the mid-1980's. It has recovered slowly during
subsequent years. (See p. 12)
4
ATTACHMENT A-1
JOINT
LEGISLATIVE/EXECUTIVE COMMITTEE ON
STATE
GOVERNMENT EXPENDITURES AND REVENUES
(OVERSIGHT)
Senator
Jim Twiford, Cochairman
Representative
Eli Bebout, Cochairman
Governor
Geringer, Cochairman
Senator
Hank Coe
Senator
April Brimmer Kunz
Senator
Grant Larson
Senator
Jayne Mockler
Senator
Robert Peck
Senator
Bill Vasey
Representative
Micheal Baker
Representative
Chris Boswell
Representative
John Hines
Representative
Carolyn Paseneaux
Representative
Louise Ryckman
Representative
Rick Tempest
Johnnie
Burton, Director, Dept Revenue
Frank
Galeotos, Director, Dept Employment
Cynthia
Lummis, State Treasurer
Max
Maxfield, State Auditor
Ron
Micheli, Director, Dept Agriculture
Margaret
Spearman, Governor's Office
SELECT COMMITTEE ON EXPENDITURES |
SELECT COMMITTEE ON REVENUES |
Senator Grant Larson, Cochairman |
Senator, Robert Peck, Cochairman |
Representative John Hines, Cochairman |
Representative, Micheal Baker, Cochairman |
Senator Tex Boggs |
Senator Mark Harris |
Senator Rich Cathcart |
Senator Bill Hawks |
Senator Irene Devin |
Senator Rae Lynn Job |
Senator Bruce Hinchey |
Senator Curt Meier |
Senator Charles Scott |
Senator Jayne Mockler |
Representative Jim Anderson |
Representative Chris Boswell |
Representative Pat Childers |
Representative Roger Huckfeldt |
Representative Randall Luthi |
Representative Phil Nicholas |
Representative Mac McGraw |
Representative Fred Parady |
Representative Carolyn Paseneaux |
Representative Jim Rose |
Representative Louise Ryckman |
Representative Denny Smith |
Representative Rick Tempest |
Representative Harry Tipton |
State Supt Public Instruction Judy Catchpole |
Secretary of State Joe Meyer |
Dept of Audit Director Mike Geesey |
State Treasurer Cynthia Lummis |
Dept of Health Director Dr. Garry McKee |
Dept of Revenue Director "Johnnie" Burton |
Dept of Employment Director Frank Galeotos |
Dept of Agriculture Director Ron Micheli |
5
ATTACHMENT A-2
State, Local and Other Revenues for Local Governments |
(For info only - not a complete list) |
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Note: School districts intentionally ommitted, for details on school districts, see Section E. |
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State Sources |
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State Sales & Use Tax |
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Local Distribution of State's Share of Federal Mineral Royalties |
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State Fuels Taxes |
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State Severance Taxes |
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State Tobacco Taxes |
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State's Contribution to Police Officer Retirement |
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State Insurance Premium Tax - For Volunteer Firemen Pension |
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Local Sources |
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Local Optional 1% Sales & Use Tax |
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Local Optional Capital Facilities 1% Sales & Use Tax |
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ERR |
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ERR |
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Local Optional Lodging Taxes |
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Local Property Taxes |
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Motor Vehicle Fees/Registrations |
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Interest Income |
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Various Fees and Charges for Sales and Services |
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Counties |
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State Sources |
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State Sales & Use Tax |
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State Fuels Taxes |
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State Severance Taxes |
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State Tobacco Taxes |
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Local Sources |
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Local Optional 1% Sales & Use Tax |
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Local Optional Capital Facilities 1% Sales & Use Tax |
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Local Optional Lodging Taxes |
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Local Property Taxes |
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Motor Vehicle Fees/Registrations |
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Interest Income |
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Various Fees and Charges for Sales and Services |
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Railroad car taxes |
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U.S. Forest Reserve |
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Taylor Grazing Act |
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Special Districts |
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Local Sources |
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Local Property Taxes |
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Various Fees and Charges for Sales and Services |
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Community Colleges |
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State Sources |
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State General Fund Appropriation (Type 3 - Discretionary Revenue) |
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Coal Lease Bonus (Type 2 - Earmarked Revenue) |
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Local Sources |
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Local Property Taxes |
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Tuition |
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Various Fees and Charges for Sales and Services |
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Other State funding sources for Local Governments |
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Mineral Royalty Grant Program (Type 2 - Earmarked Revenue) |
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Federal Mineral Royalties/Sev. Taxes-State Aid County Roads (Type 2 - Earmarked Revenue) |
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Water Development Grants and Loans |
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Irrigation Loans (SLIB Loan Program) |
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6
ATTACHMENT A-3
7
ATTACHMENT A-4
Revenue Flow Matrix (See notes below) |
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State |
State |
State |
State |
Local Govt. |
Federal Min. |
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State |
Local Optional |
State |
State Inheritance, |
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Investment |
Mineral |
Severance |
Property |
Property |
Royalty |
Fuel |
Sales/Use |
Sales/Use |
Tobacco |
Alcohol & Misc. |
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Income |
Royalties/Leases |
Tax |
Tax |
Tax |
(incl. coal bonus) |
Tax |
Tax |
Tax |
Tax |
Taxes |
General Fund |
X |
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X |
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Budget Reserve Acct. |
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Legis Royalty Impact Acct. |
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Highway Fund |
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K-12 (SFP Acct.) |
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K-12 (SFP Capcon) |
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UW |
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Community Colleges |
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X |
X |
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Local School Districts |
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X |
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Cities & Towns |
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X |
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X |
X |
X |
X |
X |
X |
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Counties |
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X |
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X |
X |
X |
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Local Govt Capcon |
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Special Districts |
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Perm Min Trust Fund |
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Perm Land Funds |
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X |
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Water Accounts |
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L.U.S.T. |
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X |
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Notes: |
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L.U.S.T. - Leaking Underground Storage Tanks |
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Intentionally Omitted: |
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Federal Funds (Some federal funds flow directly to local entities, others flow through state agencies. All have been omitted from this matrix.) |
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Fees, Charges for Sales and Services, and Fines and Forteitures |
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Unemployment Insurance and Workers' Compensation |
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8
ATTACHMENT A-5
Total Local Government Revenues |
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1997-1998 Biennium |
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Total Revenues |
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Cities & Towns |
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$756,125,174 |
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Counties |
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$340,384,929 |
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Special Districts ** |
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$174,981,377 |
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Total Local Governments All Revenues |
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$1,271,491,480 |
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Data taken from: |
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County Finance Report prepared for Tax Reform 2000 |
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Prepared by Department of Audit |
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Public Funds Division |
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Local Government |
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** NOTE: These figures do not include revenues to hospitals, school districts, |
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or the community colleges. |
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9
Historical Trends in Population, Education, and Corrections |
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State |
K-12 |
Community College |
UW |
Inmate |
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Year |
Population |
ADM* |
Credit FTE |
Enrollment |
Population |
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1980 |
469,557 |
95,471 |
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528 |
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1981 |
491,755 |
97,136 |
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9,635 |
567 |
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1982 |
506,428 |
98,951 |
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10,210 |
689 |
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1983 |
510,861 |
100,327 |
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10,248 |
758 |
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1984 |
504,923 |
99,601 |
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10,087 |
600 |
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1985 |
499,718 |
100,142 |
10,314 |
10,109 |
712 |
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1986 |
495,059 |
101,098 |
10,004 |
9,980 |
745 |
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1987 |
477,005 |
99,078 |
10,775 |
10,401 |
820 |
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1988 |
465,135 |
97,516 |
11,071 |
10,773 |
854 |
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1989 |
458,400 |
96,614 |
11,835 |
12,431 |
888 |
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1990 |
453,588 |
96,263 |
12,612 |
12,524 |
968 |
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1991 |
457,779 |
97,459 |
13,661 |
12,656 |
955 |
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1992 |
463,560 |
98,951 |
14,691 |
12,052 |
940 |
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1993 |
469,076 |
99,585 |
14,125 |
12,012 |
953 |
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1994 |
475,033 |
99,996 |
14,013 |
12,020 |
1033 |
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1995 |
478,532 |
99,031 |
14,135 |
11,361 |
1143 |
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1996 |
480,011 |
98,635 |
14,091 |
11,251 |
1292 |
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1997 |
479,743 |
97,163 |
14,298 |
11,094 |
1363 |
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1998 |
480,960 |
95,184 |
14,114 |
11,124 |
1413 |
|
* Figures reflect full K ADM. |
|
|
|
|
10
11
12
C. STATE REVENUES – TYPES AND
HISTORY
Explanation of the methodology
and limitations.
Revenues have been divided into
three major types that are explained in detail below. This categorization is
not intended to strictly follow accounting definitions. Instead, an attempt is
made to group revenue sources to reflect a legislative or policy making
perspective. While trends for certain individual revenue sources may be of some
interest, this "macro" report is intended to focus on the "big
picture."
This report portrays the amount of
revenue actually flowing into state coffers. It does not include an analysis of
transfers of revenue already received from one fund or account to another.
For this reason, internal service
fund revenues have not been included in this analysis, as they are payments
from one agency to another. Neither have agency fund revenues been included. In
many instances, agency fund revenues are funds awaiting distribution to some
other entity (such as mineral severance taxes for local governments). Agency
fund revenues also include monies being held for some other non-state entity
(such as the Wyo-Star account, an investment account for local governments).
Revenues to the pension funds have
also not been included. These revenues also consist of transfers from other
funds (e.g. employer payroll contributions), and of investment income earned by
managers solely for retirement fund purposes.
Note the historical time frame for
this report (1979-1998) covers a period under which the State had three
accounting systems and two accounting methods. Under the old accounting systems
and method, some revenues and accounts may have been classified as earmarked,
trust and agency, or expendable trust. These are now under newer accounting
methods and are classified differently. Literally hundreds of relatively small
accounts have been created and dissolved over the last twenty years. Some
remain in existence, and some do not.
The foregoing issues impact the
accuracy of the figures in this report. However, they are not significant for
the purpose of this "macro" view. Particularly with respect to Type 1
(Dedicated) revenues, judgments have been made by staff in categorizing data
instead of engaging in lengthy
13
analysis of accounts over the past
twenty years. The dollar amounts listed in this report are not precise with
regard to any revenue source or type. However, the figures provided do reflect
an accurate summary of the overall state revenue picture and fairly reflect the
relative magnitude of the three different types of funds.
Also, in 1993, the State switched
from a cash basis to an accrual basis for accounting. Data from the State
Auditor's Office for revenues before 1993 reflect cash accounting, and for 1993
and thereafter, accounting is on an accrual basis. For many revenue sources,
data was obtained from individual agencies or programs in order to avoid
confusion that might result from different reports that are produced by the
agencies. In some cases, these agencies may still track and report data on a
cash rather than accrual basis. However, the data is still based on a
twelve-month period, and differences between cash and accrual are usually very
minimal. Again, the structure is intended to focus attention on the totals of
the different categories of revenue, not the individual revenue sources that
contribute to them.
This report contains references to
funding that has been adjusted for inflation. The adjustments are based on the
widely used 1982-1984 federal consumer price index for all urban consumers
(1982-1984 CPI-U).
Statutory changes regarding
revenue – history
Clearly, state revenue profiles are
affected by accounting changes and economic conditions over the years. However,
the statutes regarding state revenues, taxes and distributions have not been
static. There have been dozens of changes during the past 20 years that have
impacted revenues and their distribution.
Some of the major changes include:
- the 1988 diversion
of certain mineral severance taxes from flowing to the PWMTF and redirecting
them to the budget reserve account
- 1993 increase of 1 cent in the state sales
and use tax
- 1998 increase of 5 cents per gallon on fuels
Attachment C-1 (pp.23-27) contains a
list of legislation enacted over the past 22 years which has affected state
14
revenue rates and distributions.
There may be other legislation which could be included on this list.
However, the list has a two-fold
purpose. First, it illustrates that the state's statutory framework related to
revenues is not a constant; it changes almost annually to a greater or lesser
extent. There are about 40 items on the list just from the last 10 years alone.
Second, the list provides a reference to help explain why revenues changed in a
particular year.
Type 1 - Dedicated Revenues.
Type 1 - Dedicated Revenues are
summarized in Chart 1R (p.28). These revenues are either:
- designated for a
specific purpose by the Constitution, the Act of Admission, other federal law,
or trust; or
- designated by
state statute to be expended for a specific purpose on an almost user fee or
"quid pro quo" basis, i.e. something of value is received in return
for payment. These revenues are such that it is impractical to collect these
revenues and then use them for general governmental purposes. Examples include
licensing fees, revenues from liquor sales used to purchase new inventory for
resale, and the mill levy on oil and gas production for the Oil and Gas
Conservation Commission.
Following are the components which
comprise Type 1 – Dedicated Revenues. These components correspond with the
columns in Chart 1R (p.28).
All Federal Funds - These are all federal funds that flow to
or through the state or any of its agencies. Federal funds presented here do
not include any funds which flow directly to any local governmental entities
(including school districts) from the federal government. These are only funds
which first flow to the state, some of which then flow through to local
governments and other entities.
Investment Income - This is all investment income (e.g.
interest, dividend and capital gains) received by the State Treasurer's Office,
but excluding investment income which is credited to the General Fund.
Investment income credited to the general fund is included as Type 3 -
Discretionary Revenues in this report.
15
K-12 Property Taxes and Other
Dedicated Revenues - This
includes:
- the statewide 12
mill levy for public schools imposed under the Constitution (the rate was 6
mills from 1978 to 1983)
- the state's share
of county registration fees on vehicles and car company taxes, both of which
are distributed in the same proportion as the 12 mill state property tax levy
- recapture amounts
paid by school districts to the school foundation account
- beginning in 1994,
up to $8 million per year in state mineral royalties. In prior years, these
were flowing to the Common School Permanent Land Fund account to be invested.
These are accounted for in the "Non-expendable Trust Revenue" column
(column 9) in years 1978 to 1993.
Fuel Taxes - Motor Vehicle Fees
& Other DOT funding -
This includes fuels taxes and motor vehicle fees, both of which are required
under the Constitution to be deposited into the highway fund. It also includes
all other sources of revenue to the Department of Transportation (DOT), except
investment income, federal funds, and mineral severance taxes and federal
mineral royalties that are profiled as described in other parts of this report.
Game & Fish Revenues - This column includes all Game & Fish
revenues except investment income and federal funds. Please note that data for
1998 to 1991 was obtained from Game & Fish reports, and data for 1990 to
1978 was obtained from State Auditor's Office reports. Because of these two
different sources, data may not be completely consistent over the entire historical
period, and inferences made from this presentation must be made with
qualifications.
Workers' Compensation Revenue - This includes employer paid premium only,
and does not include investment income or other revenue appropriated by the
Legislature.
Unemployment Insurance Premiums - This includes all unemployment tax
receipts received by the State, and does not include investment income or
federal revenues.
16
Liquor Sales - This is the revenue received from the sale
of liquor to liquor dealers. From this revenue, costs of purchasing the liquor
and administrative costs are subtracted to compute profit. Profit is deposited
into the general fund and is presented as a Type 3-Discretionary revenue in
this report.
Other Non-expendable Trust
Revenues - Included are
mineral severance taxes credited to the Permanent Wyoming Mineral Trust Fund
(PWMTF), and revenues for the Permanent Land Fund accounts (the Common School
account, the University account, and the Agriculture college account). These
revenues represent only the amounts deposited into the corpus of these three
inviolate accounts. These revenues are derived primarily from state mineral
royalties and proceeds from the sale of lands. They do not represent investment
income or income from surface operations. That income is presented in the
"Investment Income" column and the "Other Expendable Trust
Revenues" column.
Note that beginning in 1994, up to
$8 million in state mineral royalties per year which had been counted in this
category from 1978 to 1993, are presented in the column 3, "K-12 Property
Taxes".
Other Special Revenue Fund
Revenues - Included are all
special revenue fund revenues not included in any of the other categories in
this report. The major sources for this category are license and permitting
fees, certain fines and forfeitures, charges for sales and services, and
non-state matching revenues for all state agencies, boards and commissions.
Note that due to changes in accounting systems and methods over the twenty-year
period, some accounts formerly classified as trust and agency accounts may now
be classified as special revenue. Again, comparisons over time may not be
precise.
Other Expendable Trust Fund
Revenues - Included here are
all revenues and non-investment income to the expendable Permanent Land
accounts plus miscellaneous expendable trust accounts. Just as with the special
revenue fund revenues, changes in accounting systems and methods over the last
twenty years may have resulted in some of these accounts being classified
differently over time. Data comparisons over time may not be completely
consistent.
Other Enterprise Fund Revenues - This includes enterprise fund data that is
not presented elsewhere in the report. It includes small "canteen"
funds at the institutions, and the Wyoming health insurance pool fund.
17
Type 2 - Earmarked Revenues.
Type 2 - Earmarked Revenues are
presented in summary on Chart 2R (p.29), and as individual components on Charts
3R, 4R and 5R (pp.33-35). These revenues are earmarked for distribution for
various purposes in accordance with state statute, but not for general state
revenue purposes. The criteria of Type 1 – Dedicated revenues do not apply to
these revenues. The legislature is largely free to enact laws to redirect these
revenues as it determines. Generally, the revenues in this category are
portions of mineral severance tax revenue, other excise tax revenue, and
federal mineral royalties. These individual sources of revenue have been
combined to reflect the five major recipients of Type 2 – Earmarked Revenues as
follows:
Water Accounts I & II - These are the portions of mineral
severance taxes to the water development accounts only. Account I is basically
for new development, while Account II is for rehabilitation of existing water
projects. Investment income related to these accounts is included in Type 1 –
Dedicated Revenues but is technically earmarked by statute.
Transportation - This represents portions of mineral
severance taxes and federal mineral royalties (including any coal lease bonus
payments) that flow to the highway fund or to the highway fund for county roads
(industrial road program). This does not include any fuel tax revenues for
highways or for other purposes such as for leaking underground storage tanks
(LUST). All fuels tax revenue, interest income and federal revenues are
included as Type 1 revenues above.
Local Governments – This includes portions of mineral
severance tax revenues as well as revenues from severance taxes for local
governments that have expired, e.g. for capital facilities. Also included are
federal mineral royalties (including any coal lease bonuses) which have been
earmarked for local governments, including distributions to the local
government capital construction account and to the state aid for county roads accounts.
This contains the local government share of state sales and use tax revenues,
of cigarette taxes, and of fire insurance premium taxes.
Education – This includes portions of mineral
severance taxes (including revenues from expired taxes) and federal mineral
royalties (including any coal lease bonuses) which have been earmarked for the
school foundation program
18
account, the school foundation
capital construction account, the University of Wyoming, or the community
colleges.
Other Severance - This is a "leftover" category to
account for unique situations. This includes mineral severance taxes diverted
to the workers' compensation fund in 1987 and 1988 and to the GNMA account in
1990. Amounts included for 1992 through 1998 are the amounts that flow to the
LUST accounts.
Type 3 - Discretionary
Revenues.
These revenues are either those that
are deposited into the General Fund or other funds and accounts all of which
have been traditionally used to fund the general operations of Wyoming
government. These funds are widely discretionary and are used typically to fund
"the budget". These funds are neither dedicated (Type 1) nor
earmarked (Type 2). Distribution of these funds is not automatic, but subject
to legislative decision making each year.
(See Chart 6R, p.38)
General Fund - The sources of revenue to the general fund
include three major components: sales and use taxes, mineral severance taxes,
and investment income. "All other sources" have been combined into a
fourth component.
Budget Reserve Account – This column contains the mineral severance
tax revenue that has flowed to the budget reserve account over the twenty-year
period. These taxes were in addition to severance taxes required to be
deposited in the PWMTF under the Constitution and have been
"diverted" for other purposes beginning in FY 1987. Also contained in
this column are approximately $11.5 million in protested insurance premium tax
revenues which were made available in 1994, and approximately $5 million per
year for 1993 and 1994 in coal severance tax penalty and interest on pre-1990
production. The only other source of revenue to the Budget Reserve Account is
transfers from other funds (general fund reversions for example), and those
transfers are not included as revenue in this chart. To add General Fund
transfers and reversions to the Budget Reserve Account would be double-counting
these funds as revenues. They are counted as funds available in the state
fiscal profile, but in this revenue analysis, they are counted in the General Fund
column.
Legislative Royalty Income – This includes revenue from coal lease
bonuses and a portion of the distribution of federal
19
mineral royalties in excess of $200
million annually which flowed to the legislative royalty impact assistance
account. These are the only sources of revenue to this account.
One-Time Sources - For 1989, this includes amounts made
available from the GNMA investments. These revenues were from investments in
government securities, which were unavailable for distribution for several
years, awaiting the outcome of a bankruptcy case. For 1993, this includes
revenues recognized from the change from cash to accrual accounting, the
so-called GAAP I funds. These amounts are the funds that were captured and not
allowed to flow to the statutorily designated accounts. For 1994, the amounts
are from a federal mineral (coal) royalty settlement ($36 million) and from the
diversion of monies from the Carey Land Act fund. These funds were deposited
into the Revised Emergency Budget Balancing Account (REBBA). For 1996, the
amounts were from the change from cash to accrual accounting for investment
income, the so-called GAAP II funds. These also represent the funds diverted
and not allowed to otherwise flow to certain statutorily designated accounts.
SRA (Statutory Reserve Account)
and PDRA (Policy Development Reserve Account) - Note that these accounts are not separately listed in any of
the charts. All of the funding diverted to these accounts was originally from
one of the one-time sources mentioned above, either GAAP I, GAAP II, or REBBA.
As such, profiling revenue to these accounts would be double counting.
Observations
1. Over the past 20 years, for the
current biennium, and likely for the future, the proportion of these three
revenue types has remained and will likely remain generally the same:
Type
1 (Dedicated) - 52.5% (+/-3.8%)
Type
2 (Earmarked) - 21.5% (+/-3.7%)
Type
3 (Discretionary)- 26.0% (+/-2.4%)
Thus, Type 1 (Dedicated) and Type 2
(Earmarked) revenues historically comprise roughly 74% of total state revenues.
Type 3-Discretionary revenues, consisting primarily of the General Fund and
other reserve funds, historically comprise only about 26% of state revenues.
(See Charts 7R (p.41) and 7R-C
(p.44))
2. Total state revenues in dollars
have of course increased over the last 20 years. When adjusted for inflation
though, total state revenue levels have been relatively flat.
20
Note too that in Chart 7R-A, the
"boom" and "bust" are depicted in part as reflected in
state revenues. Beginning with the 1979-1980 biennium, revenues soared through
the 1985-1986 biennium followed by a steep drop in the next biennium. During
that 2 year period, the state's assessed valuation decreased by about 25%.
(See Charts 7R-A and 7R-B; pp.42-43)
3. For the current (1999-2000)
biennium, the funding levels for each revenue type are roughly as follows:
Type
1 (Dedicated) - $2.4 billion (57.0%)
Type
2 (Earmarked) - $0.76 billion (18.3%)
Type
3 (Discretionary) - $1.1 billion (24.7%)
(See Chart 8R; p.45)
4. Type 1 (Dedicated) and Type 2
(Earmarked) revenues historically comprise roughly 74% of total state revenues
and more than 75% for the 1999-2000 biennium. Those revenues will be expended
entirely and exclusively for the purposes for which they were dedicated or
earmarked in accordance with federal law, the Wyoming Constitution, or state
law. The Legislature has limited discretion in deciding where to spend most,
but not all, of these funds.
Historic trends of Type 1 and Type 2
Revenues should be viewed with care. The trends reflect the amount of revenue
available. These are automatically dedicated and earmarked for expenditure as
specified. They do not reflect decisions by the Legislature and Governor
through the state budget process to expend the revenues for a particular
purpose.
5. Within Type 2-Earmarked revenues,
historically the proportion of revenues has been distributed among the
recipients approximately as follows:
Type
2-Earmarked (approx)
Education
- 30%
Local
governments - 40%
Transportation
- 22%
Water
dev. - 6%
Other
- 2%
(See Graph 2R-C; p.32)
Under the education component of the
Type 2-Earmarked revenues, historically 85+% flows to K-12 education
purposes.(See Graph 5R-A; p.36)
21
6. Type 3-Discretionary revenues
have historically accounted for the remaining 26% of state revenues. For the
current biennium, the level has decreased to 24.7%. These revenues necessarily
fund the remainder of state government expenditures.
(See Chart 8R; p.45)
- An index of state revenues and
Types is attached (A-6; p.46).
7. The chart on p. 47 illustrates
how state revenues flow by using actual figures of the 1997-1998 biennium. It
also reflects that a significant portion of the Type 3-Discretionary revenues
have limited availability due to shortfalls in K-12 education funding and
federal requirements on state spending, such as matching requirements and
maintenance of effort.
The same point is made for the chart
on p. 48 but for the 1999-2000 biennium. There only 16.1% of total revenues are
truly free from restrictions.
8. Note that all references to the
1999-2000 biennium are estimates.
22
ATTACHMENT C-1
Significant Statutory Changes
Affecting State Taxation
1977 through 1999
Year Chapter Explanation
1977 |
189 |
·
Increased
severance tax on coal by 1.6% for CY 77 & 2% for CY 78 until $160M
collected; ·
Note: The
$160M capital facilities tax expired on 1/1/87 ·
Increased
severance tax on coal by 1.5% for Water development account; increased
severance tax on coal by 1% for highway fund; ·
Increased
severance tax on coal by .5% to PWMTF; effective 1/1/78 (total 10.1%); ·
Increased
severance tax on trona by 1.5% (total 5.5%); increased severance tax on
uranium by 3.5% (total 5.5%) |
1977 |
155 |
Increased severance tax on coal, uranium & trona by 1.5% until $250M collected; effective 1/1/78; expired on 1/1/93 |
1979 |
37 |
Imposed $.04/gallon tax on gasohol (other gas taxed @ $.08/gallon) |
1979 |
163 |
Granted homestead property tax exemption & appropriated $10M for program |
1981 |
9 |
Imposed a use tax on cigarettes of $.08 per pack |
1981 |
49 |
Increased severance tax on oil/gas by 2% (6% total); distributed to state (highway fund, PWMTF & water development account) & cities & counties |
1982 |
74 |
State inheritance tax imposed |
1983 |
173 |
Decreased severance tax on underground coal from 10.5% to 7.25% |
1983 |
136 |
School foundation program - imposed a 12 mill state levy & 6 mill county levy (Constitutional amendment approved at the 1982 general election) |
1984 |
70 |
Mass property tax reappraisal system passed - $5M appropriated |
1985 |
207 |
Imposed $.08/gallon on special fuels & repealed compensatory fees on special fuels |
1. The first
imposition of severance tax was placed upon 1969 mineral production and was
collected in 1970. The severance tax rate was 1% of the value of the gross
product (based upon property tax valuation). In 1974 the severance tax rate was
increased to 3% for trona, coal, other fossil fuel minerals, and oil, natural
gas and oil shale. In 1974 the Legislature also proposed an amendment to the
Wyoming Constitution creating the Permanent Wyoming Mineral Trust Fund which
was ratified by the voters in November, 1974. In 1975 the severance tax rate
was increased from 3% to 4%. Source: 1978 Wyoming Annual Report Vol. II
23
Year Chapter Explanation
1985 |
182 |
Decreased severance tax on collection wells from 6% to 1.5% & exempted from property tax through 1989 |
1986 |
3 |
1/4 of proceeds from severance taxes (except underground coal) diverted to worker's compensation fund |
1986 |
22 |
Imposed 2.5% premium tax on insurers |
1987 |
97 |
Coal Equity Tax Act of 1987 - limited severance tax to $.80/ton on high-cost coal |
1987 |
29 |
Severance taxes paid on CO2 injected in oil production allowed as a credit against oil severance tax |
1987 |
241 |
Granted 4% severance tax exemption for wildcat wells for 4 years (total 2%) |
1988 |
93 |
Allowed deduction for return on investment for mineral production on certain capital investments for transportation facilities or processing plants |
1988 |
73 |
Implemented 3 tier system for fair market value in assessing property for property tax (minerals, industrial, & all other) |
1988 |
72 |
Diversion of severance taxes from PWMTF to budget reserve account (BRA) begun |
1989 |
45 |
Increased cigarette taxes by $.002 to .006 per cigarette ($.12 per pack) |
1989 |
35 |
Extended Coal Tax Equity Act to 1991 (3/31/91) |
1989 |
172 |
Exempted coal used on processing from property & severance taxes |
1989 |
287 |
Exemption for tertiary oil production from projects certified by Oil & Gas Commn.; granted a severance tax exemption up to 1/2 of wages paid to resident workers or total amount of 2% severance tax |
1989 |
106 |
Continued $.04/gallon tax on gasohol 7/1/89 through 7/1/93 |
1989 |
36 |
Created municipal rainy day account funded with excess oil & gas severance tax & federal mineral royalties |
1989 |
57 |
Repealed deduction allowed for return on investment for mineral production (on transportation facilities & processing plants) |
1989 |
120 |
Continued budget reserve account diversion of severance taxes through 6/30/91 |
1989 |
144 |
Decreased severance tax on uranium from 4% to 2% |
1989 |
270 |
Imposed a $.01/gallon tax for L.U.S.T. |
1990 |
22 |
Extended 1.5% severance tax on collection wells to 1/1/95 (in lieu of 6% rate) |
24
Year Chapter Explanation
1990 |
93 |
Eliminated ton/mile tax and implemented commercial vehicle fees |
1990 |
13 |
Budget reserve account diversion extended through 6/30/92 |
1991 |
13 |
Coal Tax Equity Act extended through 3/31/95 |
1991 |
149 |
Reduced insurance premium tax rate from 2.5% to .75% (retaliatory provision for other states remained in effect) |
1991 |
237 |
Extension of 2% severance tax exemption on tertiary production to 12/31/94 (4% total) |
1991 |
239 |
Exempted specified underground mining equipment from property tax |
1991 |
42 |
Exempted uranium from 4% severance tax as long as price under $17/pound |
1991 |
139 |
Extended 4% severance tax exemption on wildcat wells to 12/31/94 (2% total) |
1992 |
4 |
Reallocated 30% of revenues from 1.5% severance tax on coal & trona to public school foundation program account |
1992 |
77 |
Extended gasohol tax reduction $.08/gallon to $.04/gallon to 2000 |
1993 |
167 |
Exempted oil & gas from 4% severance tax if well drilled (new production) between 93 to 96 (cap on oil $25/bbl; gas $2.75/mcf); same reduction for workover or completion for 24 months but no cap on price (2% total) |
1993 |
107 |
Modified computation of school local property taxes/local resources (comparing resources before 7/1/91 & basing foundation program amount on before/after amounts) |
1993 |
223 |
Added $.01 sales/use tax & changed tax distribution from 2/3 to 72% to general fund |
1994 |
13 |
Gas tax distribution 13.5% to counties; 14% to state-county road account in highway fund; 15% for cities & towns; 57.5% to state highway fund |
1994 |
85 |
Tax credit voucher program for ethanol up to $2M per year until 7/1/2000 |
1994 |
6 |
Diversion of severance taxes from PWMTF to budget reserve account (BRA) extended to 6/30/96 |
1995 |
141 |
Granted 50% credit against natural gas severance tax (2%) for research projects to enhance natural gas production (2% total) |
1995 |
48 |
Coal Tax Equity Act extended through 3/15/99 |
1995 |
55 |
Exempted oil produced from previously shut-in wells from all but 1.5% severance tax for PWMTF |
25
Year Chapter Explanation
1995 |
59 |
Diversion of severance taxes from PWMTF to budget reserve account (BRA) extended to 6/30/2000 |
1995 |
76 |
Extended tertiary production 2% exemption through 12/31/96 (4% total) |
1995 |
104 |
Extended uranium severance tax exemption through 1/1/99; lowered spot price for qualifying uranium from $17 to $14/pound |
1995 |
149 |
Extended 4th cent sales/use tax through 6/30/98 |
1995 |
74 |
Extended 1.5% severance tax for collection wells through 1/1/99 (in lieu of 6% rate) |
1995 |
75 |
Extended reduced severance tax rate on oil/gas wells drilled (new production) through 3/31/98 |
1997 |
171 |
Extended 4% severance tax exemption for oil/gas produced from workovers & recompletions to 2001 (2% total) |
1997 |
72 |
Extended tertiary production 2% exemption to March, 2001 (4% total) |
1997 Spec. Sess. |
3 |
Local option 6 mills for schools to expire as of 1998 (affects amount of state funding needed for schools) |
1997 Spec.Sess. |
1 |
Extended 4th cent sales/use tax through 6/30/2002 |
1998 |
16 |
Specified collection well property tax exemption applied to production for CY 94 |
1998 |
108 |
Increased fuel tax to $.13/gallon on gas & diesel |
1998 |
47 |
Extended reduced severance tax rate on oil/gas wells drilled (new production) through 3/31/2003 (2% total) |
1998 |
48 |
Extended uranium tax severance tax exemption through 3/31/2003 |
1999 |
186 |
Extended ethanol tax credit program from 7/1/2000 to 7/1/2003 |
1999 |
64 |
Coal Equity Tax Act extended through 12/31/2003; lowered maximum severance tax per ton from $.80 to $.60 |
1999 |
132 |
Imposed a limitation on sales/use tax on transportable home to be based on 70% of the sales price of the home |
1999 |
165 |
Imposed sales/use tax on price of cigarettes (removed exemption) |
1999 |
155 |
Imposed sales/use tax on price of tobacco products (cigars, snuff & other tobacco products) |
26
Year Chapter Explanation
1999 |
168 |
Oil Producers Recovery Act - reduced severance tax on oil from 6% to 4% (if oil price exceeds $20/barrel the tax returns to 6%); granted sales tax exemption for sales of power to person engaged in oil extraction |
1999 |
121 |
Diversion of severance taxes from PWMTF to budget reserve account (BRA) extended to 6/30/2004 |
27
Chart 1R Type 1 - Dedicated Revenues
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
|
|
|
% of Federal $ |
|
Biennium |
All Federal |
Investment |
K-12 Property |
Fuel Tax- Mot Vhc |
Game & Fish |
Workers' Comp. |
Unemployment |
Liquor Sales |
Other Nonexpend. |
Other Special Rev. |
Other Expendable |
Other Enterprise |
Totals |
|
|
|
|
|
|
Funds |
Income |
Taxes |
Fees & Other DOT |
Revenues |
Premium |
Insurance Prem. |
Trust Revenues |
Fund Revenues |
Trust Revenues |
Fund Revenues |
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Biennia |
|
|
1979-80 |
$275,229,981 |
$62,410,300 |
$42,573,670 |
$132,566,140 |
$17,422,317 |
$49,189,208 |
$31,213,208 |
$53,811,548 |
$120,900,163 |
$5,606,719 |
$16,080,163 |
$830,155 |
$807,833,572 |
|
|
1979-80 |
34.1% |
|
1981-82 |
$304,881,936 |
$117,200,549 |
$61,608,683 |
$138,389,968 |
$28,367,882 |
$70,915,535 |
$39,745,605 |
$66,541,460 |
$291,813,527 |
$10,559,790 |
$20,130,280 |
$1,018,362 |
$1,151,173,577 |
|
|
1981-82 |
26.5% |
|
1983-84 |
$333,548,067 |
$151,120,997 |
$186,418,511 |
$140,878,712 |
$34,244,231 |
$58,634,740 |
$88,681,717 |
$61,533,924 |
$363,139,737 |
$12,066,630 |
$29,945,515 |
$1,166,484 |
$1,461,379,265 |
|
|
1983-84 |
22.8% |
|
1985-86 |
$442,987,660 |
$212,466,367 |
$254,679,564 |
$151,729,087 |
$36,495,965 |
$72,629,206 |
$101,079,762 |
$60,210,594 |
$364,746,138 |
$16,046,420 |
$39,948,977 |
$1,235,654 |
$1,754,255,394 |
|
|
1985-86 |
25.3% |
|
1987-88 |
$487,671,556 |
$184,569,751 |
$204,554,364 |
$154,071,146 |
$32,766,801 |
$55,667,056 |
$76,983,445 |
$54,484,102 |
$189,165,211 |
$9,556,820 |
$34,120,809 |
$1,161,196 |
$1,484,772,257 |
|
|
1987-88 |
32.8% |
|
1989-90 |
$539,221,307 |
$195,373,329 |
$179,535,897 |
$162,237,399 |
$31,558,656 |
$74,810,691 |
$82,497,624 |
$51,880,293 |
$172,883,589 |
$18,316,524 |
$40,846,146 |
$1,227,042 |
$1,550,388,497 |
|
|
1989-90 |
34.8% |
|
1991-92 |
$705,151,358 |
$150,918,569 |
$198,947,979 |
$146,127,889 |
$40,585,469 |
$127,336,970 |
$70,288,024 |
$59,915,143 |
$177,450,751 |
$31,254,156 |
$37,720,819 |
$2,170,807 |
$1,747,867,934 |
|
|
1991-92 |
40.3% |
|
1993-94 |
$821,760,284 |
$221,205,187 |
$189,976,045 |
$154,999,197 |
$50,076,121 |
$181,674,276 |
$64,058,130 |
$63,014,559 |
$167,472,123 |
$34,238,694 |
$15,938,732 |
$5,582,764 |
$1,969,996,112 |
|
|
1993-94 |
41.7% |
|
1995-96 |
$881,811,178 |
$195,417,855 |
$206,415,952 |
$172,578,835 |
$41,846,754 |
$246,339,443 |
$53,326,329 |
$65,017,516 |
$140,097,547 |
$41,669,088 |
$9,496,157 |
$8,100,399 |
$2,062,117,053 |
|
|
1995-96 |
42.8% |
|
1997-98 |
$973,395,367 |
$221,582,617 |
$230,037,313 |
$209,846,768 |
$44,908,838 |
$240,113,319 |
$59,268,727 |
$71,628,513 |
$172,008,138 |
$54,046,844 |
$11,342,838 |
$9,029,540 |
$2,297,208,822 |
|
|
1997-98 |
42.4% |
|
1999-00 Estimate |
$1,002,458,796 |
$242,983,258 |
$234,281,277 |
$247,544,718 |
$47,326,088 |
$229,567,644 |
$61,469,690 |
$73,850,150 |
$157,002,062 |
$55,417,548 |
$10,555,300 |
$9,985,342 |
$2,372,441,873 |
|
|
|
42.3% |
|
Federal - Total federal revenues to all agencies and programs, including DOT, G&F etc. These do not include federal revenues which flow directly to local governments. |
|
|
|
|
||||||||||||||
Investment Income - All investment income except that which flows to the general fund. |
|
|
|
|
|
|
|
|
|
|
|
|||||||
Note: There are no retirement funds investment earnings included. The figures for 1996 do not include one-time amounts made available by switching from a cash to accrual basis. |
|
|
||||||||||||||||
K-12 Property taxes - includes any statewide mill levies, any recapture payments, and state's share of auto registration and car company taxes, and beginning in FY 94 state royalties to the school capcon acct. |
||||||||||||||||||
WC & UI Premiums - This is premium tax paid by employers only, it does not include interest income. |
|
|
|
|
|
|
|
|
|
|
||||||||
Fuel tax, motor vehicle fees, and other highway fund revenues - State's share of fuels taxes and motor vehicle fees and other revenues, does not include federal money or mineral revenues. |
|
|||||||||||||||||
Note: Data from 1998 to 1987 was provided by the State DOT, data prior to 1987 was taken from State Auditors reports and may not be totally consistent with the data presented for 1987 to 1998. |
||||||||||||||||||
Game & Fish Revenues - This is all revenue to G & F except federal revenue and interest income. |
|
|
|
|
|
|
|
|
|
|
||||||||
Note: Data from 1998 to 1991 was provided by the State G & F Dept., data prior to 1991 was taken from State Auditors reports and may not be totally consistent with the data presented for 1991 to 1998. |
||||||||||||||||||
Liquor Sales - This is the revenue raised from the re-sale of liquor. From this figure administration costs and costs of goods are subtracted to reach profit. |
|
|
|
|
|
|||||||||||||
Other Non-expendable Trust fund revenues - These are severance taxes to the PWMTF, and state mineral royalties and other revenues for the inviolate permanent land funds. |
|
|
|
|||||||||||||||
Other Special Rev. funds - These are all special revenue funds not otherwise itemized above. |
|
|
|
|
|
|
|
|
|
|
|
|||||||
Other Expendable Trust fund revenues - These are all expendable trust fund revenues not otherwise itemized above, including state royalty revenues and state leasing income for the expendable permanent land funds. |
||||||||||||||||||
Other Enterprise fund revenues - These are all enterprise fund revenues not otherwise itemized above. |
|
|
|
|
|
|
|
|
|
|
28
Chart 2R Type 2 - Earmarked Revenues
Mineral Severance Taxes, Federal Mineral Royalties, Coal Lease Bonuses, and Other Taxes to Locals |
|
|
|
|
|||||
|
|
1 |
2 |
3 |
4 |
5 |
|
6 |
|
|
|
Water |
|
Local |
|
Other |
|
|
|
Biennium |
|
Accounts I & II |
Transportation |
Governments |
Education |
Severance |
|
Totals |
|
1979-80 |
|
$11,968,452 |
$64,874,171 |
$137,439,487 |
$92,970,107 |
$0 |
|
$307,252,216 |
|
1981-82 |
|
$30,369,702 |
$135,779,174 |
$251,130,296 |
$155,367,282 |
$0 |
|
$572,646,454 |
|
1983-84 |
|
$47,733,356 |
$194,504,997 |
$311,573,140 |
$190,516,464 |
$0 |
|
$744,327,957 |
|
1985-86 |
|
$50,867,783 |
$219,439,554 |
$330,814,163 |
$230,210,676 |
$0 |
|
$831,332,176 |
|
1987-88 |
|
$39,135,967 |
$152,757,573 |
$222,663,667 |
$165,370,153 |
$34,660,302 |
|
$614,587,663 |
|
1989-90 |
|
$39,205,604 |
$167,364,216 |
$223,828,582 |
$200,948,831 |
$3,309,044 |
|
$634,656,278 |
|
1991-92 |
|
$45,226,438 |
$171,686,940 |
$269,414,179 |
$232,624,096 |
$2,904,537 |
|
$721,856,189 |
|
1993-94 |
|
$39,713,162 |
$171,651,332 |
$284,806,178 |
$214,304,781 |
$14,670,775 |
|
$725,146,227 |
|
1995-96 |
|
$38,734,971 |
$136,752,443 |
$285,704,719 |
$204,223,105 |
$14,960,377 |
|
$680,375,614 |
|
1997-98 |
|
$44,005,976 |
$149,749,995 |
$310,331,506 |
$226,677,438 |
$18,603,760 |
|
$749,368,675 |
|
1999-00 Estimate |
|
$41,000,000 |
$121,000,000 |
$303,042,477 |
$280,700,000 |
$18,000,000 |
|
$763,742,477 |
|
Column 1 is composed of mineral severance taxes only. |
|
|
|
|
|
|
|||
Column 2 is composed of mineral severance taxes and federal mineral royalties to the highway fund, and federal mineral royalties to the highway |
|
|
|
||||||
fund for county roads, and does not include any LUST monies. |
|
|
|
|
|
|
|||
Column 3 is composed of mineral severance taxes and federal mineral royalties distributions to cities & towns, counties, local government capital |
|
|
|
||||||
capital construction, state aid to county roads, and "others." "Others" consists of local government's share of 3% and 4% statewide sales & use |
|
|
|
||||||
taxes, cigarette taxes, and fire insurance premium taxes. |
|
|
|
|
|
|
|||
Column 4 is composed of mineral severance taxes and federal mineral royalties to the school foundation program account and the school foundation |
|
||||||||
program capital construction account, the University of Wyoming, and the community colleges. |
|
|
|
|
|
||||
Column 5 includes Workers' Comp funds in 1987 and 1988, GNMA in 1990, and LUST accounts beginning in 1992. |
|
|
|
|
|||||
Note: 1994 distributions include any GAAP I distributions that were made. |
|
|
|
|
|
|
29
Graph 2R - A
30
Graph 2R - B
31
Graph 2R - C
32
Chart 3R Type 2 - Earmarked Revenues - Transportation
|
|
FMRs to |
FMRs to |
|
|
|
|
Highway |
Highway Fund |
GAAP |
|
Biennium |
Severance Taxes |
Fund |
County Roads |
Distributions |
Total |
1979-80 |
$13,036,708 |
$48,084,624 |
$3,752,838 |
$0 |
$64,874,171 |
1981-82 |
$60,412,080 |
$69,417,060 |
$5,950,034 |
$0 |
$135,779,174 |
1983-84 |
$102,460,357 |
$84,777,958 |
$7,266,682 |
$0 |
$194,504,997 |
1985-86 |
$107,500,915 |
$103,101,378 |
$8,837,261 |
$0 |
$219,439,554 |
1987-88 |
$73,174,196 |
$73,300,479 |
$6,282,898 |
$0 |
$152,757,573 |
1989-90 |
$69,407,525 |
$90,223,268 |
$7,733,423 |
$0 |
$167,364,216 |
1991-92 |
$69,062,766 |
$93,657,013 |
$8,967,161 |
$0 |
$171,686,940 |
1993-94 |
$39,847,929 |
$91,361,735 |
$7,831,006 |
$32,610,662 |
$171,651,332 |
1995-96 |
$17,071,769 |
$111,387,816 |
$8,292,858 |
$0 |
$136,752,443 |
1997-98 |
$14,689,945 |
$125,987,925 |
$9,072,126 |
$0 |
$149,749,995 |
1999-00 Estimate |
$0 |
$112,000,000 |
$9,000,000 |
$0 |
$121,000,000 |
|
$566,664,191 |
$891,299,255 |
$73,986,286 |
$32,610,662 |
$1,564,560,395 |
33
Chart 4R Type 2 - Earmarked Revenues - Local Government
|
Severance Taxes to: |
|
|
|
FMRs to: |
|
|
|
|
|
Volunteer |
|
|
|
|
Cities |
|
CTC |
State Aid to |
|
CTC |
|
State Aid to |
Sales & Use |
Cigarette |
Firemen's Fund |
GAAP |
Total |
|
Biennium |
& Towns |
Counties |
Cap Con |
County Roads |
Others |
Cities & Towns |
Cap Con |
Counties |
County Roads |
Taxes |
Taxes |
Contributions |
Distributions |
|
1979-80 |
$0 |
$0 |
$0 |
$0 |
$12,743,983 |
$12,509,460 |
$16,262,297 |
$0 |
$0 |
$88,704,262 |
$6,483,226 |
$736,260 |
$0 |
$137,439,487 |
1981-82 |
$30,128,287 |
$10,042,762 |
$0 |
$0 |
$31,051,256 |
$19,833,446 |
$26,070,877 |
$0 |
$0 |
$125,975,388 |
$7,131,234 |
$897,046 |
$0 |
$251,130,296 |
1983-84 |
$64,361,381 |
$21,453,794 |
$0 |
$0 |
$40,506,923 |
$24,222,274 |
$43,449,371 |
$0 |
$0 |
$110,301,592 |
$6,393,866 |
$883,939 |
$0 |
$311,573,140 |
1985-86 |
$65,793,619 |
$21,931,206 |
$0 |
$0 |
$49,347,554 |
$29,457,537 |
$37,180,426 |
$0 |
$8,837,261 |
$111,320,913 |
$5,921,377 |
$1,024,272 |
$0 |
$330,814,163 |
1987-88 |
$35,299,241 |
$11,766,414 |
$0 |
$0 |
$22,076,006 |
$20,942,794 |
$27,356,814 |
$0 |
$6,282,898 |
$92,132,240 |
$5,140,231 |
$1,667,030 |
$0 |
$222,663,667 |
1989-90 |
$36,925,569 |
$12,308,523 |
$0 |
$0 |
$0 |
$32,222,596 |
$17,739,201 |
$2,148,173 |
$7,733,423 |
$106,817,325 |
$6,494,853 |
$1,438,920 |
$0 |
$223,828,582 |
1991-92 |
$38,031,100 |
$12,677,033 |
$0 |
$0 |
$0 |
$37,363,170 |
$20,833,261 |
$2,490,878 |
$19,927,024 |
$128,207,276 |
$8,319,245 |
$1,565,191 |
$0 |
$269,414,179 |
1993-94 |
$34,574,394 |
$11,524,798 |
$0 |
$0 |
$0 |
$32,629,191 |
$31,064,052 |
$2,175,279 |
$7,831,006 |
$136,410,678 |
$8,282,583 |
$2,542,921 |
$17,771,276 |
$284,806,178 |
1995-96 |
$26,749,432 |
$10,697,807 |
$6,443,688 |
$6,412,786 |
$0 |
$34,553,576 |
$32,459,603 |
$522,242 |
$1,880,072 |
$153,502,251 |
$8,820,429 |
$3,662,832 |
$0 |
$285,704,719 |
1997-98 |
$32,890,946 |
$13,520,581 |
$8,628,094 |
$9,072,125 |
$0 |
$37,797,995 |
$25,979,285 |
$0 |
$0 |
$171,658,286 |
$8,642,191 |
$2,142,003 |
$0 |
$310,331,506 |
1999-00 Estimate |
$23,700,000 |
$10,400,000 |
$13,100,000 |
$9,000,000 |
$0 |
$37,400,000 |
$27,000,000 |
$0 |
$0 |
$171,658,286 |
$8,642,191 |
$2,142,000 |
$0 |
$303,042,477 |
|
$364,753,969 |
$125,922,919 |
$15,071,783 |
$15,484,911 |
$155,725,722 |
$281,532,037 |
$278,395,187 |
$7,336,573 |
$52,491,684 |
$1,225,030,210 |
$71,629,235 |
$16,560,413 |
$17,771,276 |
|
34
Chart 5R Type 2 - Earmarked Revenues - Education
|
Severance Taxes to: |
FMRs to: |
|
|
|
|
|
|
|
School |
Community |
School |
University |
School District |
Community |
GAAP |
|
Biennium |
Foundation |
Colleges |
Foundation |
of Wyoming |
Capital Construction |
Colleges |
Distributions |
Totals |
1979-80 |
$5,089,900 |
$1,696,634 |
$62,547,298 |
$11,258,513 |
$8,288,425 |
$4,089,336 |
$0 |
$92,970,107 |
1981-82 |
$8,929,018 |
$2,976,339 |
$99,167,229 |
$17,850,101 |
$15,082,089 |
$11,362,506 |
$0 |
$155,367,282 |
1983-84 |
$11,481,513 |
$3,827,171 |
$121,111,369 |
$21,800,046 |
$18,408,928 |
$13,887,437 |
$0 |
$190,516,464 |
1985-86 |
$12,171,961 |
$4,057,320 |
$137,005,443 |
$27,416,996 |
$32,669,968 |
$16,888,988 |
$0 |
$230,210,676 |
1987-88 |
$10,411,873 |
$3,470,624 |
$115,409,041 |
$18,848,695 |
$10,545,353 |
$6,684,567 |
$0 |
$165,370,153 |
1989-90 |
$10,865,559 |
$3,621,853 |
$153,981,043 |
$23,200,269 |
$9,280,108 |
$0 |
$0 |
$200,948,831 |
1991-92 |
$12,195,441 |
$4,065,147 |
$178,546,135 |
$27,056,780 |
$10,760,593 |
$0 |
$0 |
$232,624,096 |
1993-94 |
$16,083,054 |
$1,969,302 |
$155,924,027 |
$23,493,018 |
$9,397,207 |
$0 |
$7,438,172 |
$214,304,781 |
1995-96 |
$133,602 |
$44,534 |
$165,120,021 |
$24,878,575 |
$9,951,430 |
$4,094,944 |
$0 |
$204,223,105 |
1997-98 |
$124,075 |
$41,358 |
$180,636,101 |
$29,853,916 |
$13,210,604 |
$2,811,383 |
$0 |
$226,677,438 |
1999-00 Estimate |
$2,900,000 |
$0 |
$195,400,000 |
$26,800,000 |
$52,400,000 |
$3,200,000 |
$0 |
$280,700,000 |
35
Graph 5R - A
36
Graph 5R - B
37
Chart 6R Type 3 - Discretionary
Revenues
|
1 |
2 |
3 |
4 |
5 |
|
6 |
7 |
8 |
9 |
|
|
|
General Fund |
|
|
|
|
Other Discretionary Revenues |
||
Biennium |
Sales & Use |
Severance |
Interest |
All Other |
General Fund |
|
Budget Reserve |
Legislative |
One-Time |
Grand |
|
Taxes |
Taxes |
Income |
Sources |
Total |
|
Account |
Royalty Income |
Sources |
Totals |
1979-80 |
$219,429,576 |
$71,231,491 |
$42,606,423 |
$87,661,730 |
$420,929,220 |
|
$0 |
$0 |
$0 |
$420,929,220 |
1981-82 |
$305,888,071 |
$160,763,333 |
$81,096,548 |
$84,284,920 |
$632,032,872 |
|
$0 |
$2,845,198 |
$0 |
$634,878,070 |
1983-84 |
$250,823,724 |
$220,146,599 |
$162,300,732 |
$99,914,017 |
$733,185,072 |
|
$0 |
$11,960,415 |
$0 |
$745,145,487 |
1985-86 |
$247,728,391 |
$222,234,970 |
$209,226,147 |
$109,797,009 |
$788,986,517 |
|
$0 |
$7,722,889 |
$0 |
$796,709,406 |
1987-88 |
$205,612,395 |
$135,168,044 |
$188,285,596 |
$110,873,765 |
$639,939,800 |
|
$6,469,604 |
$6,413,820 |
$0 |
$652,823,224 |
1989-90 |
$201,960,362 |
$139,232,319 |
$224,202,030 |
$97,208,685 |
$662,603,396 |
|
$59,990,367 |
$553,816 |
$43,246,466 |
$766,394,045 |
1991-92 |
$227,772,918 |
$146,602,750 |
$280,945,181 |
$113,520,565 |
$768,841,414 |
|
$76,176,396 |
$2,314,158 |
$0 |
$847,331,968 |
1993-94 |
$312,803,125 |
$131,050,025 |
$222,853,818 |
$145,211,684 |
$791,318,652 |
|
$84,045,168 |
$19,661,817 |
$179,519,168 |
$1,074,544,805 |
1995-96 |
$418,695,995 |
$118,127,750 |
$226,487,131 |
$126,230,053 |
$889,540,929 |
|
$56,318,690 |
$16,379,774 |
$35,649,357 |
$997,888,750 |
1997-98 |
$449,909,489 |
$140,464,016 |
$241,097,168 |
$137,604,805 |
$969,075,478 |
|
$66,649,935 |
$32,833,340 |
$0 |
$1,068,558,753 |
1999-00 Estimate |
$492,500,000 |
$110,300,000 |
$247,500,000 |
$122,800,000 |
$973,100,000 |
|
$54,300,000 |
$0 |
$0 |
$1,027,400,000 |
Columns 1-5 are General Fund revenues by major component, and total. |
|
|
|
|
|
|
||||
Column 6 is Budget Reserve Account revenue, which consists primarily of PWMTF statutory diversion of mineral severance taxes. This column also |
||||||||||
contains a onetime amount of $11.5 Million in protested insurance premium taxes in 1994 and approximately $5 Million per year of coal severance tax penalty and interest on pre- |
||||||||||
1990 production in 1993 and 1994. |
|
|
|
|
|
|
|
|
|
|
Column 7 is Federal Mineral Royalties including Coal Lease Bonuses. |
|
|
|
|
|
|
||||
Column 8 is One-time Sources including: |
|
|
|
|
|
|
|
|
||
|
1989 - GNMA interest which was earned on investments but could not be expended until bankruptcy proceedings were finalized. |
|||||||||
|
1993 - GAAP I accrual amounts which were captured and not distributed statutorily. |
|
|
|
||||||
|
1994 - REBBA was established and funded with one-time FMR settlement of $36 Million and $2.7 Million from the Carey Land Act fund. |
|||||||||
|
1994 - One Time monies also include inheritance tax of $20.6 Million. |
|
|
|
|
|
||||
|
1996 - GAAP II interest accrual amounts are captured where they are not distributed according to statutes and diverted to REBBA. |
|||||||||
|
Note: SRA and PDRA accounts were funded with transfers from GAAP I & II or REBBA. |
|
|
|
||||||
1999-00 estimates take into account legislative changes made during the 1999 General Session, specifically HB 274. |
|
|
38
Graph 6R - A
39
Graph 6R - B
40
Chart 7R Totals of Types 1, 2,
and 3 Revenues and Percentage of Total Revenues
Biennium |
|
Type 1 "Dedicated" |
Type 2 "Earmarked" |
Type 3 "Discretionary" |
Grand Total |
|||
|
|
$ |
% of Total |
$ |
% of Total |
$ |
% of Total |
|
1979-80 |
|
$807,833,572 |
52.6% |
$307,252,216 |
20.0% |
$420,929,220 |
27.4% |
$1,536,015,008 |
1981-82 |
|
$1,151,173,577 |
48.8% |
$572,646,454 |
24.3% |
$634,878,070 |
26.9% |
$2,358,698,101 |
1983-84 |
|
$1,461,379,265 |
49.5% |
$744,327,957 |
25.2% |
$745,145,487 |
25.3% |
$2,950,852,709 |
1985-86 |
|
$1,754,255,394 |
51.9% |
$831,332,176 |
24.6% |
$796,709,406 |
23.6% |
$3,382,296,976 |
1987-88 |
|
$1,484,772,257 |
53.9% |
$614,587,663 |
22.3% |
$652,823,224 |
23.7% |
$2,752,183,144 |
1989-90 |
|
$1,550,388,497 |
52.5% |
$634,656,278 |
21.5% |
$766,394,045 |
26.0% |
$2,951,438,820 |
1991-92 |
|
$1,747,867,934 |
52.7% |
$721,856,189 |
21.8% |
$847,331,968 |
25.5% |
$3,317,056,091 |
1993-94 |
|
$1,969,996,112 |
52.3% |
$725,146,227 |
19.2% |
$1,074,544,805 |
28.5% |
$3,769,687,144 |
1995-96 |
|
$2,062,117,053 |
55.1% |
$680,375,614 |
18.2% |
$997,888,750 |
26.7% |
$3,740,381,417 |
1997-98 |
|
$2,297,208,822 |
55.8% |
$749,368,675 |
18.2% |
$1,068,558,753 |
26.0% |
$4,115,136,250 |
41
Graph 7R - A
42
Graph 7R - B
43
Graph 7R - C
44
Chart 8R
Totals of Types 1, 2, and 3 Projected Revenues |
|
|
|
|
|
|
||
Biennium |
Type 1 "Dedicated" |
Type 2 "Earmarked" |
Type 3 "Discretionary" |
Grand Total |
||||
|
$ |
% of Total |
$ |
% of Total |
$ |
% of Total |
|
|
1999/00 |
$2,372,441,873 |
57.0% |
$763,742,480 |
18.3% |
$1,027,400,000 |
24.7% |
|
$4,163,584,353 |
2001/02 |
$2,352,564,222 |
55.7% |
$780,642,480 |
18.5% |
$1,087,800,000 |
25.8% |
|
$4,221,006,702 |
NOTE: |
These projections utilize the January 1999 CREG Report where applicable. CREG will revise projections |
|||||||
|
in October, 1999 and again in January, 2000. |
|
|
|
|
|
45
ATTACHMENT A-6
State Revenue Index
|
|
|
Revenue Type |
|
|
|
|
|
Type 1 |
Type 2 |
Type 3 |
|
|
|
Dedicated |
Earmarked |
Discretionary |
State Taxes |
|
|
|
|
|
Fuels Taxes |
|
|
X |
|
|
Insurance Premium Taxes |
|
|
|
X |
|
Liquor Taxes |
|
|
|
X |
|
Property Taxes |
|
X |
|
|
|
Sales and use Taxes |
|
|
X |
X |
|
Severance Taxes |
|
X |
X |
X |
|
Tobacco Taxes |
|
|
X |
X |
|
Federal Funds (State Revenues) |
|
|
|
||
Federal Flow-throughs to agencies |
X |
|
|
||
Federal Mineral Royalties |
|
|
X |
X |
|
Other Revenues |
|
|
|
|
|
Charges for Sales and Services |
X |
|
X |
||
Fees (incl. motor vehicle) |
|
X |
|
X |
|
Fines & Penalties |
|
X |
|
X |
|
Game & Fish licenses |
|
X |
|
|
|
Investment Income |
|
X |
|
X |
|
Liquor Sales |
|
X |
|
|
|
Liquor Profit and Taxes |
|
|
|
X |
|
State Land Fund Revenues |
X |
|
|
||
Unemployment Insurance |
|
X |
|
|
|
Workers' Comp Premium |
|
X |
|
|
|
Local Taxes |
|
|
|
|
|
Property Taxes |
|
X |
|
|
|
Sales and use Taxes |
|
|
X |
|
46
1997-1998 Biennium - Total State
Revenues Flow Chart (excludes Retirement System) ($ are in Millions)
|
TYPE 1 - Dedicated Revenues |
||||||||
% of Total Revenues Remaining |
100% |
76.3% |
69.1% |
64.6% |
59.1% |
53.7% |
48.6% |
47.5% |
46.2% |
Remaining Balance |
$4,115 |
$3,142 |
$2,843 |
$2,660 |
$2,430 |
$2,209 |
$1,999 |
$1,954 |
$1,900 |
Type 1 Dedicated Revenues Amount |
(973) |
(299) |
(183) |
(230) |
(221) |
(210) |
(45) |
(54) |
(81) |
Purpose |
[Federal funds to and through state agencies] |
[Workers Comp & Unemployment Premiums to Pay Claims and Operations] |
[Deposits to Corpus of Permanent Mineral Trust Fund and Public Land Fund] |
[State 12 Mill Property Tax for K-12 Schools] |
[Investment Income That Does Not Go to General Fund] |
[Fuel Taxes and Vehicle Fees to Highway Fund] |
[Game & Fish Licenses and Revenues to Game & Fish] |
[Other Special Revenue Fund Receipts For Purposes Specified] |
[Enterprise Funds Liquor Commission, Purchases & Enterprise Funds] |
Balance |
$3,142 |
$2,843 |
$2,660 |
$2,430 |
$2,209 |
$1,999 |
$1,954 |
$1,900 |
$1,819 |
|
TYPE 2 - Earmarked Revenues |
|
TYPE 3 - Discretionary Revenues |
||||||
% of Total Revenues Remaining |
44.2% |
43.1% |
39.5% |
31.9% |
26.4% |
|
26.0% |
21.0% |
19.5% |
Remaining Balance |
$1,819 |
$1,775 |
$1,625 |
$1,315 |
$1,088 |
|
$1,069 |
$866 |
$804 |
Type 2 Earmarked Revenues Amount |
(44.0) |
(150) |
(310) |
(227) |
(19) |
|
(203) |
(62) |
All Available For Type 3 Discretionary Spending |
Purpose |
[Severance Taxes for Water Development] |
[Severance Taxes & Federal Mineral Royalties for Highways] |
[Severance Taxes, Federal Mineral Royalties & 28% of State Sales/Use Tax to Local Gov't] |
[Federal Mineral Royalties & Severance to K-12, UW & CC's] |
[Other Severance Tax Diversions, e.g. LUST] |
|
[General Fund Expenditures Necessary for Leveraging $400-600M in Federal $ for Various programs] |
[To Fully Fund K-12 Education Formula for 2 years.] |
|
Balance |
$1,775 |
$1,625 |
$1,315 |
$1,088 |
$1,069 |
|
$866 |
$804 |
|
* The $203M figure
is based on 99-00 estimates and is used here as an estimate of what was
expended in 97-98.
47
1999-2000 Biennium - Total State
Revenues Flow Chart ($ are in Millions)
|
All Type 1 - Dedicated |
All Type 2 - Earmarked |
Type 3 - Discretionary |
||
% of Total Revenues Remaining |
100% |
43.0% |
24.7% |
19.8% |
16.1% |
Remaining Balance |
$4,163.6 |
$1,791.2 |
$1,027.5 |
$824.5 |
$668.8 |
Amount |
($2,372.4) |
($763.7) |
($203) |
($155.7) |
|
Purpose |
[This represents the total flow of Type 1 revenues to all of the various accounts listed in Chart 1R] |
[This represents the total flow of Type 2 revenues to all of the various accounts listed in Chart 2R] |
[These are General Fund expenditures necessary to leverage $400-$600M in federal funds for various programs] |
[These are General Fund expenditures necessary to fully fund the K-12 formula for 2 years. (It does not include add. $20M in gas tax & $66M in available carryover $)] |
[All available for Type 3 discretionary spending] |
Balance |
$1,791.2 |
$1,027.5 |
$824.5 |
$668.8 |
|
NOTE: This chart is a condensed version of the
Chart on the previous page, only based on projected estimates of revenues for
1999-2000. This chart provides an estimate of the amount of total revenues that
is truly discretionary for 99-00 after funding federally driven programs and
the mandatory full funding of K-12. Projected revenue data is obtained from
Chart 8R.
48
D. HISTORICAL EXPENDITURE
PATTERNS
Explanation of the methodology
and limitations.
For purposes of comparing historic
expenditures, state agencies have been grouped into eight categories along
functional lines. It might be desirable to report government expenditures
purely by functional category rather than by agency. However, classifying
programs and expenditures over the past 20 years would be a huge effort likely
yielding minimally useful and imprecise data at best.
State agencies have been
restructured over the years with functions and programs often being reassigned.
Agencies have been dissolved, and new agencies have been created. As such, for
the purpose of this "macro" report, all expenditures for an agency
are assigned to a single functional category. Where reorganization and
restructuring have occurred, the predecessor agency has been included in the
figures for the most appropriate functional category.
Thus, precise comparison of
expenditures over time within a functional category is not possible.
Nevertheless, the data presented is believed to be valid for the purpose of
this "macro" historical overview and provides useful information to
policy makers.
The 8 categories and the agencies
assigned to each are as follows:
1. Education - K-12
funding, Department of Education, Community Colleges
and UW
2. Health -
Department of Health - Please note that data for biennia prior to reorganization
in 1989-1990 include some expenditures for what is now the Department of Family
Services. Information sufficient to completely distinguish expenditures of the
current Department of Family Services and Department of Health from the old
Department of Health and Social Services was not obtained for this report. Thus
most of the old Department of Health and Social Services is contained in this
category. Only the state institutions, which are now within the Department of
Family Services, are excluded in this category from 1979-1980 to 1989-1990.
3. Justice, public
safety and corrections -
Department of Corrections, Board of
Parole,
the Judiciary, Attorney General,
Office of the Public Defender
4. Family Services
- Department of Family Services - Please note that data for biennia prior to
reorganization in 1989-1990 do not include some expenditures by what is now the
Department of Family Services. Information sufficient to completely distinguish
the expenditures of the
49
current Department
of Family Services and Department of Health from the old Department of Health
and Social Services was not obtained for this report. Thus most of the old
Department of Health and Social Services is contained in Category 3 - Health.
Only the state institutions, which are now in the Department of Family
Services, are included in this category, Category 4 - Family Services, from
1979-1980 to 1989-1990.
5. Employment,
economic development and commerce -
Department of Commerce (includes Business
Council, Parks and Cultural
Resources),
Department of Employment, Public Service
Commission,
Insurance Dept., Oil and Gas Conservation
Commission,
Dept. of Fire Prevention and Electrical
Safety
6. Natural
resources, environment and recreation -
Game
and Fish Department, Department of Agriculture,
Dept.
of Environmental Quality, Environ. Qual. Cncl.,
State
Engineer, Water Development Comm.,
State
Loan and Investment Office, St. Geological Survey
7. Transportation -
Dept. of Transportation
8. General
Government -
Executive branch:
Department of Administration and Information
(including licensing boards),Dept. of Audit, Dept. of Revenue
State Board of Equalization,
Office of the Governor, Governor's
residence,
Secretary of State's Office
State Auditor's Office
State Treasurer's Office
Retirement system, St. Employees Group Ins.,
Military Department (Adjutant
General),
Office of Administrative hearings
Legislative branch: Legislature.
For the purpose of identifying
trends over the past 20 years, Categories 2 and 4 have been consolidated.
Reorganization of government makes long-term historical comparisons of them
separately extremely difficult. Their expenditures for the last 10 years have
been separately profiled in an additional set of charts and graphs.
These 8 functional classifications
or categories are funded by a mixture of expenditures from the 3 types of
revenue sources. As such, total expenditures for any category may include Type
1-Dedicated and Type 2-Earmarked revenues, which are difficult to divert to
another purpose, as well as Type 3-Discretionary revenues.
50
Category 1 - Education
expenditures
Category 1 - Expenditures consists
generally of K-12/Department of Education expenditures, University of Wyoming
expenditures and the state components of Community College expenditures,
explained in more detail below.
K-12
funding
Only the state's share of K-12
school funding is included in these figures. See Section E of this report for a
more complete explanation of school finance.
University
of Wyoming funding
University expenditure data consists
of expenditures from the Section I Block Grant, which is the main operational
budget, and the Section II Block Grant, which is the Self-sustaining portion of
the budget.
Section I expenditures are from
funds derived as follows:
Type
1 - Dedicated revenues such as federal funds and University funds which consist
of tuition, interest income, permanent land fund income, charges for sales and
services and other various miscellaneous sources;
Type
2 - Earmarked revenues which consist of federal mineral royalties (primarily
used for bonding and capital construction); and
Type
3 - Discretionary revenues which include the general fund (and other
discretionary appropriations such as GAAP).
Section II Block Grant expenditures
are from the Self-sustaining programs are from University fund revenues
generated as follows:
sponsored
funding from contracts with federal and state government agencies,
corporations, and foundations;
gifts
and donations;
51
auxiliary enterprise revenues
generated by operating University housing, food service and the bookstore.
All of these funds are derived from
what could be classified as Type 1 - Dedicated revenues. Note that the revenue
figures in this "Macro" report do not include University revenues
(either Section I or II) except to the extent that they are from earmarked
sources or from the "general fund". Since these Section I and II
funds are exclusively for University purposes, they are reflected only in the
expenditure portion of the "macro" report except as indicated above.
Community
Colleges
State expenditures for the community
colleges are as follows by revenue source:
Type 1 - Dedicated revenues are
expended from local sources including tuition, fees, charges for sales and
services and property taxes levied locally for college purposes.
Type 2 - Earmarked expenditures are
expended from federal mineral royalties (coal lease bonuses) for the college
contingency reserve.
Type 3 - Discretionary expenditures
are expended primarily from the general fund, but may be from other
discretionary appropriations such as GAAP.
Again, these expenditures do not
reflect total community college expenditures.
Expenditure Categories
For each of the eight state agency
categories, expenditure data is presented as a total for the category, both by
summary line items and by funding source.
The summary line items in the chart
for each of the eight categories list five expenditure categories:
100 series - This represents all costs
associated with salaries and employer paid benefits for all personnel including
full-time, part-time and at-will-employee-contract (AWEC) positions.
600 series - This line item is titled
"grants and aid payments" and represents payments made to or on
behalf of people. Examples are
52
Medicaid payments
to providers, payments to local government or private non-profits which provide
services to mentally ill or developmentally disabled individuals, and payments
to school districts.
700 series - These contain any capital
construction expenditures paid through agency budgets.
900 series - These are contractual
expenditures. In many cases these expenditures could be classified as personnel
costs, since they are typically contracts for services provided by personnel
other than state employees. However, they have been shown as a separate
category to ensure consistency in reporting the 100 series personnel cost
figures.
All other - These include the
following:
- expenditures
for 200 series which is supportive services, items like supplies, travel and
equipment;
- expenditures for 300 series, which is
almost entirely cost allocation;
- expenditures
for 400 series, which are charges for services from other agencies for direct
services provided (such as computer services and using motor pool vehicles);
- expenditures for 500 series, which is space
rental;
- expenditures
for 800 series, which includes purchase of items for resale and other small
expenses.
Funding Categories
The expenditure data for each of the
charts for the eight functional categories for state agencies is also presented
by funding source. There are three basic sources, i.e. general fund, federal
fund and other funds. General fund and federal fund sources are
self-explanatory. "Other funds" consist of an aggregation of all
other sources of funds expended by the agencies within the functional category.
"Other funds" includes earmarked or special revenue funds, trust and
agency funds, expendable trust funds, enterprise funds, and any other sources
that may have been utilized over the twenty year reporting period.
Personnel levels
Also included in the charts for each
functional category of state agencies are full-time and part-time personnel
figures. Again, given the restructuring of government agencies during the reporting
period, precise allocation of personnel levels among functional categories is
not possible.
53
Observations
1. Each of the 8 expenditure
categories individually has a different configuration of expenditure series and
slightly different trends in historic expenditures. The Education expenditure
category has been broken down into K-12 expenditures, the University of Wyoming
and Community Colleges. Note that K-12 expenditures are at the state level and
do not reflect total K-12 expenditures. See Section E. of this report for more
information on school finance. For the 20 year historic profile, Categories 2
and 4 are combined. They are profiled separately for a 10 year historic
comparison.
(See Charts and Graphs 1E through
8EI (pp.56-86) and Charts and Graphs 2E through 4EI; pp. 96-101.)
2. Like revenues, since the
"bust" of the mid-1980's, state total expenditures in the 8
categories has increased in dollars. Adjusted for inflation, expenditures have
been level. (See Graph 9IE; p.90)
3. The expenditure categories 1
through 4 (Education, Health, Justice/corrections, and Family Services) receive
significant funding from Type 1 (Dedicated) and Type 2 (Earmarked) revenue
sources. Through the state's budget process, they also receive Type
3-Discretionary revenues.
Over the past 20 years, the share of
total state expenditures devoted to categories 1 through 4 (Education, Health,
Justice/corrections, and Family Services) has increased from 51% to 62% while
the other categories have correspondingly decreased.
(See Graph 9GAE; p.92)
4. Over the past 20 years, the share
of total state expenditures devoted to each expenditure "series" has
also changed. The 600 series, "grants and aid payments", has
increased from 34% to 42% of expenditures while the other series have
correspondingly decreased.
(See Graph 9SE; p.93)
5. Over the past 20 years, the
number of state full-time employees has increased. The number of part-time
employees has actually decreased over the same period. However, for the
1997-1998 biennium, both full-time and part-time employment levels are below
1987-1988 levels, 10 years ago.
(See Chart 9PE; p.94)
6. State expenditures for local
governments represent only part of the total revenues available to local
governments.
54
K-12 education funding for school
districts is discussed in more detail in section E. of this report.
7. Note that the sum of the
expenditures in the 8 categories does not reflect total state expenditures. In
addition to these 8 categories of expenditures, it is necessary to include certain
Type 1-Dedicated and Type 2-Earmarked revenues to get a full picture of state
expenditures.
To illustrate by example:
1997-1998
expenditures (approximate)
total for the 8 categories $3,394
(millions)
deposits to state permanent
and land trusts 172
(Type 1 - dedicated revenue)
deposits to worker's
comp
trust 220
(Type 1 - dedicated
revenue)
deposits to
unemployment
ins. account 54
(Type 1 - dedicated
revenue)
Direct transfers to
local gov't 310
(Type 2 - earmarked
revenue)
Total $4.1 billion
This, along with several other
computations, would have to be accomplished for each budget period to get a
complete picture of state government expenditures. For this portion of the
report, the focus is on the 8 categories of state expenditures as outlined
above.
55
State Historical Expenditures Chart
1E
Category 1 - Education |
|
|
|
|
|
||
|
|
|
|
|
|
|
|
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$152,564,486 |
$47,408,859 |
$201,552,000 |
$401,525,345 |
2,115 |
3,982 |
1981-82 |
|
$191,244,852 |
$59,065,367 |
$279,641,497 |
$529,951,716 |
2,470 |
4,068 |
1983-84 |
|
$203,426,237 |
$31,352,106 |
$473,191,131 |
$707,969,474 |
2,499 |
4,080 |
1985-86 |
|
$220,754,233 |
$60,197,987 |
$616,546,444 |
$897,498,664 |
2,535 |
4,095 |
1987-88 |
|
$283,616,874 |
$79,407,052 |
$582,231,101 |
$945,255,027 |
2,528 |
4,094 |
1989-90 |
|
$242,002,943 |
$102,865,040 |
$645,213,342 |
$990,081,325 |
2,437 |
3,980 |
1991-92 |
|
$251,923,888 |
$103,260,714 |
$749,980,664 |
$1,105,165,266 |
2,461 |
3,979 |
1993-94 |
|
$343,319,181 |
$114,023,935 |
$731,513,622 |
$1,188,856,738 |
2,455 |
3,977 |
1995-96 |
|
$385,732,532 |
$145,463,396 |
$708,778,086 |
$1,239,974,014 |
2,443 |
3,976 |
1997-98 |
|
$334,898,420 |
$160,393,077 |
$772,826,413 |
$1,268,117,910 |
2,741 |
3,082 |
1999-00 |
* |
$433,162,480 |
$175,551,028 |
$838,020,347 |
$1,446,733,855 |
2,740 |
3,084 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$99,157,274 |
$234,438,684 |
$2,025,225 |
$3,673,184 |
$62,230,978 |
$401,525,345 |
1981-82 |
|
$137,754,081 |
$315,978,055 |
$1,233,783 |
$3,834,779 |
$71,151,018 |
$529,951,716 |
1983-84 |
|
$158,480,599 |
$462,535,096 |
$703,118 |
$4,614,918 |
$81,635,743 |
$707,969,474 |
1985-86 |
|
$172,026,223 |
$617,806,104 |
$10,796,741 |
$6,384,081 |
$90,485,515 |
$897,498,664 |
1987-88 |
|
$180,173,067 |
$657,235,746 |
$877,729 |
$8,053,245 |
$98,915,240 |
$945,255,027 |
1989-90 |
|
$185,473,671 |
$681,477,728 |
$4,208,976 |
$10,849,457 |
$108,071,493 |
$990,081,325 |
1991-92 |
|
$214,022,567 |
$768,356,134 |
$1,906,723 |
$18,280,463 |
$102,599,379 |
$1,105,165,266 |
1993-94 |
|
$232,254,668 |
$833,147,330 |
$2,547,572 |
$14,127,025 |
$106,780,143 |
$1,188,856,738 |
1995-96 |
|
$253,160,173 |
$845,214,153 |
$14,463,902 |
$14,087,029 |
$113,048,757 |
$1,239,974,014 |
1997-98 |
|
$258,480,219 |
$856,493,998 |
$5,878,391 |
$17,809,514 |
$129,455,788 |
$1,268,117,910 |
1999-00 |
* |
$284,305,818 |
$975,158,572 |
$900,000 |
$22,348,352 |
$164,021,113 |
$1,446,733,855 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 1 Includes K-12 Funding, Department of Ed, Community Colleges and Commission, UW, WICHE. |
|||||||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
56
Graph 1E
State Historical Expenditures
Category 1 - Education
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|||||
Category 1 Includes K-12 Funding, Department of Ed, Community Colleges and Commission, UW, WICHE. |
||||||||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||
57
Graph 1IE
State Historical Expenditures
Total Category 1 - Education
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
||||||
|
|
|
|
|
|
|
|
|
|
Category 1 Includes K-12 Funding, Department of Ed, Community Colleges and Commission, UW, WICHE. |
|||||||||
58
State Historical Expenditures |
|
|
|
Chart 1SDEE |
|||
Category 1 - Education (K-12 Funding and Department of Education) |
|
|
|||||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$44,452,724 |
$23,602,905 |
$130,101,852 |
$198,157,481 |
127 |
17 |
1981-82 |
|
$41,092,270 |
$27,374,355 |
$196,687,385 |
$265,154,010 |
129 |
19 |
1983-84 |
|
$12,555,786 |
$104,747 |
$374,445,770 |
$387,106,303 |
123 |
18 |
1985-86 |
|
$6,626,256 |
$27,812,249 |
$502,644,186 |
$537,082,691 |
122 |
19 |
1987-88 |
|
$54,057,786 |
$41,654,039 |
$476,719,995 |
$572,431,820 |
121 |
19 |
1989-90 |
|
$9,407,299 |
$51,827,050 |
$522,669,501 |
$583,903,850 |
92 |
15 |
1991-92 |
|
$7,386,039 |
$59,156,715 |
$589,746,915 |
$656,289,669 |
101 |
14 |
1993-94 |
|
$99,012,440 |
$61,337,683 |
$562,207,019 |
$722,557,142 |
101 |
12 |
1995-96 |
|
$128,687,535 |
$87,783,795 |
$513,002,317 |
$729,473,647 |
87 |
11 |
1997-98 |
|
$65,853,376 |
$98,317,405 |
$574,597,097 |
$738,767,878 |
86 |
11 |
1999-00 |
* |
$153,740,791 |
$105,013,307 |
$613,368,691 |
$872,122,789 |
99 |
13 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$4,998,586 |
$190,686,593 |
$14,436 |
$501,175 |
$1,956,691 |
$198,157,481 |
1981-82 |
|
$6,443,074 |
$255,663,121 |
$1,952 |
$573,003 |
$2,472,860 |
$265,154,010 |
1983-84 |
|
$2,799,129 |
$383,482,223 |
$0 |
$395,070 |
$429,881 |
$387,106,303 |
1985-86 |
|
$6,776,214 |
$528,032,077 |
$0 |
$360,305 |
$1,894,095 |
$537,062,691 |
1987-88 |
|
$7,193,362 |
$561,908,878 |
$0 |
$646,401 |
$2,683,179 |
$572,431,820 |
1989-90 |
|
$6,583,268 |
$573,532,074 |
$0 |
$1,149,561 |
$2,638,947 |
$583,903,850 |
1991-92 |
|
$6,216,778 |
$646,679,589 |
$64,006 |
$1,254,510 |
$2,074,786 |
$656,289,669 |
1993-94 |
|
$5,181,916 |
$712,841,900 |
$0 |
$1,732,031 |
$2,801,295 |
$722,557,142 |
1995-96 |
|
$6,688,355 |
$717,471,970 |
$0 |
$1,980,324 |
$3,332,998 |
$729,473,647 |
1997-98 |
|
$6,707,036 |
$725,055,371 |
$0 |
$3,830,687 |
$3,174,784 |
$738,767,878 |
1999-00 |
* |
$8,132,403 |
$842,322,138 |
$0 |
$15,429,980 |
$6,238,268 |
$872,122,789 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 1SDE Includes State Department of Education budget and only state spending for K-12 education. |
59
Graph 1SDEE
State
Historical Expenditures Category 1 - Education (K-12 Funding and Department of
Education)
FY
1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|||||
Category 1SDE Includes State Department of Education budget and only state spending for K-12 education. |
||||||||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||
60
Graph 1SDEIE
State Historical Expenditures
Total Category 1 - Education (K-12 Funding and
department of Education
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
Category 1SDE Includes State Department of Education budget and only state spending for K-12 education. |
61
State Historical Expenditures |
|
|
|
|
Chart 1CCE |
||
Category 1 - Education (Community College Commission) |
|
|
|
||||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$28,680,705 |
$13,042 |
$0 |
$28,693,747 |
3 |
0 |
1981-82 |
|
$42,019,726 |
$86,233 |
$0 |
$42,105,959 |
3 |
0 |
1983-84 |
|
$57,414,469 |
$143,926 |
$0 |
$57,558,395 |
3 |
0 |
1985-86 |
|
$65,438,511 |
$170,780 |
$0 |
$65,609,291 |
3 |
0 |
1987-88 |
|
$68,517,059 |
$230,462 |
$0 |
$68,747,521 |
11 |
1 |
1989-90 |
|
$76,888,172 |
$224,912 |
$0 |
$77,113,084 |
11 |
0 |
1991-92 |
|
$84,287,809 |
$206,118 |
$8,059,858 |
$92,553,785 |
14 |
0 |
1993-94 |
|
$84,651,268 |
$222,651 |
$3,195,785 |
$88,069,704 |
8 |
0 |
1995-96 |
|
$91,130,068 |
$234,613 |
$4,291,818 |
$95,656,499 |
10 |
0 |
1997-98 |
|
$91,353,991 |
$139,061 |
$4,953,050 |
$96,446,102 |
11 |
0 |
1999-00 |
* |
$92,044,195 |
$225,000 |
$3,164,693 |
$95,433,888 |
11 |
0 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$120,834 |
$28,504,392 |
$0 |
$13,804 |
$54,717 |
$28,693,747 |
1981-82 |
|
$174,276 |
$41,866,147 |
$0 |
$11,217 |
$54,319 |
$42,105,959 |
1983-84 |
|
$207,054 |
$57,288,289 |
$0 |
$8,888 |
$54,164 |
$57,558,395 |
1985-86 |
|
$227,260 |
$65,307,800 |
$0 |
-$17,392 |
$71,623 |
$65,589,291 |
1987-88 |
|
$325,004 |
$68,344,737 |
$0 |
$14,963 |
$62,817 |
$68,747,521 |
1989-90 |
|
$338,859 |
$76,681,979 |
$0 |
$10,874 |
$81,372 |
$77,113,084 |
1991-92 |
|
$478,295 |
$87,119,843 |
$0 |
$4,445,845 |
$509,802 |
$92,553,785 |
1993-94 |
|
$910,346 |
$86,201,800 |
$0 |
$190,301 |
$767,257 |
$88,069,704 |
1995-96 |
|
$917,439 |
$93,611,030 |
$0 |
$420,851 |
$707,179 |
$95,656,499 |
1997-98 |
|
$1,064,015 |
$94,379,306 |
$0 |
$527,013 |
$475,768 |
$96,446,102 |
1999-00 |
* |
$1,190,178 |
$92,653,295 |
$0 |
$27,800 |
$1,562,615 |
$95,433,888 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 1CC Includes Community College Commission budget and only state spending on Community Colleges. |
|||||||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
62
Graph 1CCE
State Historical Expenditures
Category 1 - Education (Community College Commission)
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|||||
Category 1CC Includes Community College Commission budget and only state spending on Community Colleges. |
||||||||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||
63
Graph 1CCIE
State Historical Expenditures
Total Category 1 - Education (Community College
Commission)
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
Category 1CC Includes Community College Commission budget and only state spending on Community Colleges. |
64
State Historical Expenditures |
|
|
|
|
Chart 1UWE |
||
Category 1 - Education (University of Wyoming, and WICHE) |
|
|
|||||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$79,431,057 |
$23,792,912 |
$71,450,148 |
$174,674,117 |
1,985 |
3,965 |
1981-82 |
|
$108,132,856 |
$31,604,779 |
$82,954,112 |
$222,691,747 |
2,338 |
4,049 |
1983-84 |
|
$133,455,982 |
$31,103,433 |
$98,745,361 |
$263,304,776 |
2,373 |
4,062 |
1985-86 |
|
$148,689,466 |
$32,214,958 |
$113,902,258 |
$294,806,682 |
2,410 |
4,076 |
1987-88 |
|
$161,042,029 |
$37,522,551 |
$105,511,106 |
$304,075,686 |
2,396 |
4,074 |
1989-90 |
|
$155,707,472 |
$50,813,078 |
$122,543,841 |
$329,064,391 |
2,334 |
3,965 |
1991-92 |
|
$160,250,040 |
$43,897,881 |
$152,173,891 |
$356,321,812 |
2,346 |
3,965 |
1993-94 |
|
$159,655,473 |
$52,463,601 |
$166,110,818 |
$378,229,892 |
2,346 |
3,965 |
1995-96 |
|
$165,914,929 |
$57,444,988 |
$191,483,951 |
$414,843,868 |
2,346 |
3,965 |
1997-98 |
|
$177,691,053 |
$61,936,611 |
$193,276,266 |
$432,903,930 |
2,644 |
3,071 |
1999-00 |
* |
$187,377,494 |
$70,312,721 |
$221,486,963 |
$479,177,178 |
2,630 |
3,071 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$94,037,854 |
$15,247,699 |
$2,010,789 |
$3,158,205 |
$60,219,570 |
$174,674,117 |
1981-82 |
|
$131,136,731 |
$18,448,787 |
$1,231,831 |
$3,250,559 |
$68,623,839 |
$222,691,747 |
1983-84 |
|
$155,474,416 |
$21,764,584 |
$703,118 |
$4,210,960 |
$81,151,698 |
$263,304,776 |
1985-86 |
|
$165,022,749 |
$24,466,227 |
$10,796,741 |
$6,001,168 |
$88,519,797 |
$294,806,682 |
1987-88 |
|
$172,654,701 |
$26,982,131 |
$877,729 |
$7,391,881 |
$96,169,244 |
$304,075,686 |
1989-90 |
|
$178,551,544 |
$31,263,675 |
$4,208,976 |
$9,689,022 |
$105,351,174 |
$329,064,391 |
1991-92 |
|
$207,327,494 |
$34,556,702 |
$1,842,717 |
$12,580,108 |
$100,014,791 |
$356,321,812 |
1993-94 |
|
$226,162,406 |
$34,103,630 |
$2,547,572 |
$12,204,693 |
$103,211,591 |
$378,229,892 |
1995-96 |
|
$245,554,379 |
$34,131,153 |
$14,463,902 |
$11,685,854 |
$109,008,580 |
$414,843,868 |
1997-98 |
|
$250,709,168 |
$37,059,321 |
$5,878,391 |
$13,451,814 |
$125,805,236 |
$432,903,930 |
1999-00 |
* |
$274,983,237 |
$40,183,139 |
$900,000 |
$6,890,572 |
$156,220,230 |
$479,177,178 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 1UW Includes the WICHE budget and funds expended for Section I and Section II (self-sustaining) block grants for UW. |
|||||||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
65
State Historical Expenditures Graph 1UWE
Category 1 - Education (University of Wyoming, and
WICHE)
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|||||
Category 1UW Includes the WICHE budget and funds expended for Section I and Section II (self-sustaining) block grants for UW. |
||||||||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||
66
Graph 1UWIE
State Historical Expenditures
Total Category 1 - Education (University of Wyoming,
and WICHE)
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
Category 1UW Includes the WICHE budget and funds expended for Section I and Section II (self-sustaining) block grants for UW. |
67
State Historical Expenditures |
|
|
|
|
Chart 2,4E |
||
Categories 2 and 4 - Health and Family Services |
|
|
|
||||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$112,725,063 |
$97,397,696 |
$9,421,948 |
$219,544,707 |
1,715 |
134 |
1981-82 |
|
$125,939,335 |
$76,049,669 |
$3,819,110 |
$205,808,114 |
1,914 |
134 |
1983-84 |
|
$169,244,842 |
$93,955,865 |
$4,986,125 |
$268,186,832 |
2,002 |
127 |
1985-86 |
|
$201,457,827 |
$109,375,490 |
$6,293,577 |
$317,126,894 |
2,037 |
379 |
1987-88 |
|
$208,544,814 |
$125,664,567 |
$4,158,008 |
$338,367,389 |
2,041 |
326 |
1989-90 |
|
$217,150,963 |
$166,305,400 |
$5,731,052 |
$389,187,415 |
2,062 |
276 |
1991-92 |
|
$263,511,058 |
$263,779,473 |
$11,664,040 |
$538,954,571 |
2,191 |
274 |
1993-94 |
|
$320,849,126 |
$346,378,035 |
$11,229,655 |
$678,456,816 |
2,272 |
148 |
1995-96 |
|
$347,741,927 |
$334,131,142 |
$12,714,089 |
$694,587,158 |
2,203 |
146 |
1997-98 |
|
$363,324,216 |
$343,554,603 |
$16,005,119 |
$722,883,938 |
2,121 |
151 |
1999-00 |
* |
$365,867,397 |
$420,981,124 |
$15,419,221 |
$802,267,742 |
2,088 |
136 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$66,440,691 |
$128,203,383 |
$0 |
$2,396,823 |
$22,503,810 |
$219,544,707 |
1981-82 |
|
$74,755,275 |
$106,614,616 |
$0 |
$5,437,063 |
$19,001,160 |
$205,808,114 |
1983-84 |
|
$90,626,467 |
$148,232,378 |
$0 |
$7,281,548 |
$22,046,439 |
$268,186,832 |
1985-86 |
|
$97,074,772 |
$185,281,736 |
$0 |
$8,880,689 |
$25,889,697 |
$317,126,894 |
1987-88 |
|
$93,468,642 |
$209,619,877 |
$9,580 |
$9,931,688 |
$25,337,602 |
$338,367,389 |
1989-90 |
|
$97,737,247 |
$244,498,706 |
$7,788 |
$18,776,755 |
$28,166,919 |
$389,187,415 |
1991-92 |
|
$109,716,404 |
$370,342,514 |
$0 |
$27,310,638 |
$31,585,015 |
$538,954,571 |
1993-94 |
|
$125,345,504 |
$473,208,314 |
$95,861 |
$42,253,954 |
$37,553,183 |
$678,456,816 |
1995-96 |
|
$132,655,889 |
$489,225,300 |
$11,240 |
$37,185,997 |
$35,508,732 |
$694,587,158 |
1997-98 |
|
$131,420,515 |
$510,238,922 |
$0 |
$44,923,469 |
$36,301,032 |
$722,883,938 |
1999-00 |
* |
$136,958,389 |
$571,915,484 |
$291,000 |
$56,324,050 |
$36,778,819 |
$802,267,742 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 2,4 includes the Departments of Health and Family Services and all related agencies for bienniums prior to 1989-90 |
|||||||
|
reorganization, and the Departments of Health and Family Services only for bienniums after 1989-90. |
||||||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
68
Graph 2,4E
State Historical Expenditures
Categories 2 and 4 Combined - Health and Family
Services
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|
|||||
Category 2,4 Includes all agencies reorganized in 1989-90 into the Departments of Health and Family Services. |
|||||||||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
|||||||||||
69
Graph 2,4IE
State Historical Expenditures
Total Categories 2 and 4 - Health and Family Services
Actual vs. Inflation Adjusted (CPI-U 1982-84 Dollars)
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
Category 2,4 Includes all agencies reorganized in 1989-90 into the Departments of Health and Family Services. |
70
State Historical Expenditures |
|
|
|
|
Chart 3E |
||
Category 3 - Justice, Public Safety, and Corrections |
|
|
|
||||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$21,093,248 |
$3,052,315 |
$239,987 |
$24,385,550 |
351 |
61 |
1981-82 |
|
$40,098,366 |
$2,066,527 |
$706,201 |
$42,871,094 |
486 |
78 |
1983-84 |
|
$52,349,200 |
$227,759 |
$1,368,378 |
$53,945,337 |
630 |
76 |
1985-86 |
|
$57,578,224 |
$241,704 |
$1,591,853 |
$59,411,781 |
729 |
80 |
1987-88 |
|
$62,603,324 |
$1,015,681 |
$2,821,242 |
$66,440,247 |
772 |
73 |
1989-90 |
|
$69,728,192 |
$2,365,567 |
$5,549,588 |
$77,643,347 |
803 |
68 |
1991-92 |
|
$84,152,555 |
$2,405,445 |
$8,813,436 |
$95,371,436 |
862 |
65 |
1993-94 |
|
$86,464,124 |
$2,487,512 |
$11,052,661 |
$100,004,297 |
867 |
67 |
1995-96 |
|
$91,465,092 |
$2,997,738 |
$4,965,054 |
$99,427,884 |
864 |
62 |
1997-98 |
|
$112,255,944 |
$6,689,070 |
$13,912,540 |
$132,857,554 |
938 |
63 |
1999-00 |
* |
$129,735,540 |
$6,512,740 |
$10,225,502 |
$146,473,782 |
1,039 |
68 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$15,154,250 |
$2,074,411 |
$0 |
$1,833,663 |
$5,323,226 |
$24,385,550 |
1981-82 |
|
$24,847,463 |
$1,360,598 |
$0 |
$6,169,852 |
$10,493,181 |
$42,871,094 |
1983-84 |
|
$35,157,652 |
$668,169 |
$123,237 |
$5,335,925 |
$12,660,354 |
$53,945,337 |
1985-86 |
|
$41,730,973 |
$920,816 |
$27,867 |
$4,135,351 |
$12,596,774 |
$59,411,781 |
1987-88 |
|
$44,061,077 |
$1,306,503 |
$14,876 |
$6,323,911 |
$14,733,880 |
$66,440,247 |
1989-90 |
|
$49,739,235 |
$2,796,914 |
$121,898 |
$9,278,384 |
$15,706,916 |
$77,643,347 |
1991-92 |
|
$56,378,349 |
$2,672,159 |
$471,057 |
$15,993,964 |
$19,855,907 |
$95,371,436 |
1993-94 |
|
$59,805,137 |
$3,946,326 |
$975,029 |
$16,893,706 |
$18,384,099 |
$100,004,297 |
1995-96 |
|
$65,213,815 |
$4,291,436 |
$0 |
$13,383,070 |
$16,539,563 |
$99,427,884 |
1997-98 |
|
$76,328,882 |
$7,496,052 |
$16,000 |
$25,621,189 |
$23,395,431 |
$132,857,554 |
1999-00 |
* |
$84,290,887 |
$11,699,181 |
$0 |
$26,510,692 |
$23,973,022 |
$146,473,782 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 3 Includes Department of Corrections, Board of Parole, Judiciary, Attorney General and Office of Public Defender. |
|||||||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
71
Graph 3E
State Historical Expenditures
Category 3 - Justice, Public Safety, and Corrections
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|||||
Category 3 Includes: Department of Corrections, Board of Parole, Judiciary, Attorney General and Office of Public Defender. |
||||||||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||
72
Graph 3IE
State Historical Expenditures
Total Category 3 - Justice, Public Safety, and
Corrections
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
Category 3 Includes: Department of Corrections, Board of Parole, Judiciary, Attorney General and Office of Public Defender. |
73
Category 4 is combined with Category 2 in
this summary of expenditures from 1978-2000
74
State Historical Expenditures |
|
|
|
|
Chart 5E |
||
Category 5 - Employment, Economic Development, and Commerce |
|
|
|||||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$13,871,208 |
$39,071,300 |
$6,825,977 |
$59,768,485 |
608 |
221 |
1981-82 |
|
$18,106,779 |
$36,326,143 |
$10,482,996 |
$64,915,918 |
665 |
221 |
1983-84 |
|
$26,389,776 |
$36,682,419 |
$8,938,444 |
$72,010,639 |
689 |
201 |
1985-86 |
|
$31,284,878 |
$53,332,801 |
$30,357,240 |
$114,974,919 |
734 |
246 |
1987-88 |
|
$37,383,968 |
$61,724,050 |
$43,827,598 |
$142,935,616 |
915 |
312 |
1989-90 |
|
$37,406,984 |
$74,019,781 |
$14,601,075 |
$126,027,840 |
856 |
302 |
1991-92 |
|
$42,382,276 |
$54,082,590 |
$8,025,109 |
$104,489,975 |
831 |
215 |
1993-94 |
|
$41,418,151 |
$59,332,580 |
$11,597,463 |
$112,348,194 |
846 |
199 |
1995-96 |
|
$34,152,464 |
$63,382,457 |
$29,535,651 |
$127,070,572 |
855 |
229 |
1997-98 |
|
$32,474,215 |
$61,404,056 |
$39,473,068 |
$133,351,339 |
807 |
189 |
1999-00 |
* |
$42,078,696 |
$59,943,606 |
$47,321,370 |
$149,343,672 |
802 |
170 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$24,382,247 |
$23,952,445 |
$0 |
$844,989 |
$10,588,804 |
$59,768,485 |
1981-82 |
|
$33,028,435 |
$19,013,926 |
$35,837 |
$1,184,747 |
$11,652,973 |
$64,915,918 |
1983-84 |
|
$39,959,808 |
$12,094,628 |
$233,520 |
$1,235,183 |
$18,487,500 |
$72,010,639 |
1985-86 |
|
$45,296,634 |
$25,757,770 |
$253,215 |
$1,555,165 |
$42,112,135 |
$114,974,919 |
1987-88 |
|
$49,060,716 |
$31,905,540 |
$251,830 |
$4,132,482 |
$57,585,048 |
$142,935,616 |
1989-90 |
|
$49,135,681 |
$40,697,626 |
$145,688 |
$5,984,492 |
$30,064,353 |
$126,027,840 |
1991-92 |
|
$51,548,930 |
$22,591,923 |
$90,048 |
$5,833,538 |
$24,425,536 |
$104,489,975 |
1993-94 |
|
$56,020,822 |
$22,955,222 |
$157,742 |
$7,335,356 |
$25,879,052 |
$112,348,194 |
1995-96 |
|
$59,844,007 |
$29,961,122 |
$170,846 |
$8,282,948 |
$28,811,649 |
$127,070,572 |
1997-98 |
|
$61,448,412 |
$31,854,789 |
$533,008 |
$13,188,852 |
$26,326,278 |
$133,351,339 |
1999-00 |
* |
$62,641,944 |
$51,228,623 |
$350,593 |
$4,958,377 |
$30,164,135 |
$149,343,672 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 5 Includes: Dept. Commerce & Business Council, Dept. Employment, Public Service Commission, Insurance Dept, Oil & Gas |
|||||||
|
Conservation Commission, Dept. of Fire Prevention and Electrical Safety. |
|
|||||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
75
Graph 5E
State Historical Expenditures
Category 5 - Employment, Economic Development, and
Commerce
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
||||||
Category 5 Includes: Dept. Commerce & Business Council, Dept. Employment, Public Service Commission, Insurance Dept |
|||||||||||
|
Oil and Gas Conservation, Dept. of Fire Prevention and Electrical Safety. |
|
|
||||||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
|||||||||||
76
Graph 5 IE
State Historical Expenditures
Total Category 5 - Employment, Economic Development
and Commerce
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|
Category 5 Includes: Dept. Commerce & Business Council, Dept. Employment, Public Service Commission, Insurance Dept |
||||||
|
Oil and Gas Conservation, Dept. of Fire Prevention and Electrical Safety. |
|
|
|
||
77
State Historical Expenditures |
|
|
|
|
Chart 6E |
||
Category 6 - Natural Resources, Environment, and Recreation |
|
|
|||||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$15,733,972 |
$4,176,148 |
$24,734,958 |
$44,645,078 |
621 |
285 |
1981-82 |
|
$22,557,380 |
$10,172,985 |
$30,427,078 |
$63,157,443 |
670 |
286 |
1983-84 |
|
$29,117,861 |
$16,598,296 |
$36,931,978 |
$82,648,135 |
752 |
86 |
1985-86 |
|
$31,540,073 |
$41,618,944 |
$51,028,421 |
$124,187,438 |
719 |
182 |
1987-88 |
|
$29,240,360 |
$90,543,039 |
$32,412,501 |
$152,195,900 |
723 |
76 |
1989-90 |
|
$29,605,660 |
$75,583,625 |
$43,662,022 |
$148,851,307 |
726 |
29 |
1991-92 |
|
$27,890,882 |
$58,520,182 |
$62,574,659 |
$148,985,723 |
749 |
56 |
1993-94 |
|
$30,200,559 |
$58,124,645 |
$68,541,518 |
$156,866,722 |
775 |
137 |
1995-96 |
|
$21,968,176 |
$52,218,421 |
$98,726,002 |
$172,912,599 |
809 |
44 |
1997-98 |
|
$24,345,520 |
$68,794,740 |
$94,200,413 |
$187,340,673 |
788 |
118 |
1999-00 |
* |
$27,497,666 |
$70,225,711 |
$114,078,518 |
$211,801,895 |
809 |
115 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$25,079,624 |
$2,453,085 |
$1,411,480 |
$3,366,134 |
$12,334,755 |
$44,645,078 |
1981-82 |
|
$34,478,964 |
$3,765,582 |
$1,711,591 |
$6,500,907 |
$16,700,399 |
$63,157,443 |
1983-84 |
|
$41,439,840 |
$5,568,133 |
$1,915,083 |
$13,435,017 |
$20,290,062 |
$82,648,135 |
1985-86 |
|
$45,474,264 |
$4,024,296 |
$2,176,979 |
$50,828,992 |
$21,682,907 |
$124,187,438 |
1987-88 |
|
$46,645,258 |
$6,214,135 |
$28,521,592 |
$47,759,972 |
$23,054,943 |
$152,195,900 |
1989-90 |
|
$50,332,100 |
$3,967,642 |
$45,758,123 |
$19,291,604 |
$29,501,838 |
$148,851,307 |
1991-92 |
|
$60,904,974 |
$4,919,904 |
$25,368,535 |
$21,810,502 |
$35,981,808 |
$148,985,723 |
1993-94 |
|
$68,374,058 |
$5,587,791 |
$18,041,635 |
$30,102,198 |
$34,761,040 |
$156,866,722 |
1995-96 |
|
$69,420,447 |
$33,942,763 |
$3,480,652 |
$32,432,933 |
$33,635,804 |
$172,912,599 |
1997-98 |
|
$73,023,769 |
$9,164,433 |
$21,420,744 |
$50,113,481 |
$33,618,246 |
$187,340,673 |
1999-00 |
* |
$76,615,875 |
$43,538,357 |
$3,567,364 |
$52,996,984 |
$35,083,314 |
$211,801,894 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 6 Includes: Game and Fish, Ag, DEQ, Environ. Council, State Engineer, Water Devel., State Loan & Investment Office, State |
|||||||
|
Geological Survey. |
|
|
|
|
||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
78
Graph 6E
State Historical Expenditures
Category 6 - Natural Resources, Environment, and
Recreation
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
||||||
Category 6 Includes: Game and Fish, Ag, DEQ, Environ. Council, State Engineer, Water Devel., State Loan & Investment Office, |
|||||||||||
|
State Geological Survey. |
|
|
|
|
|
|
|
|
|
|
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
|||||||||||
79
Graph 6IE
State Historical Expenditures
Total Category 6 - Natural Resources, Environment, and
Recreation
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
||||
Category 6 Includes: Game and Fish, Ag, DEQ, Environ. Council, State Engineer, Water Devel., State Loan & Investment Office, |
|||||||||
|
State Geological Survey. |
|
|
|
|
|
|
|
|
80
State Historical Expenditures |
|
|
|
|
Chart 7E |
||
Category 7 - Transportation |
|
|
|
|
|
||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$9,207,601 |
$105,724,094 |
$226,894,589 |
$341,826,284 |
1,809 |
133 |
1981-82 |
|
$13,302,270 |
$119,675,902 |
$255,915,629 |
$388,893,801 |
1,830 |
133 |
1983-84 |
|
$12,295,920 |
$153,101,374 |
$345,434,534 |
$510,831,828 |
2,001 |
102 |
1985-86 |
|
$7,636,997 |
$179,616,939 |
$388,196,909 |
$575,450,845 |
1,790 |
142 |
1987-88 |
|
$7,387,571 |
$151,085,489 |
$330,776,748 |
$489,249,808 |
2,305 |
116 |
1989-90 |
|
$4,081,780 |
$160,080,947 |
$354,011,073 |
$518,173,800 |
2,092 |
100 |
1991-92 |
|
$0 |
$200,245,181 |
$321,944,624 |
$522,189,805 |
2,372 |
300 |
1993-94 |
|
$0 |
$207,863,971 |
$313,974,147 |
$521,838,118 |
2,147 |
385 |
1995-96 |
|
$0 |
$238,739,135 |
$309,839,735 |
$548,578,870 |
1,975 |
406 |
1997-98 |
|
$0 |
$272,461,264 |
$354,804,580 |
$627,265,844 |
1,694 |
385 |
1999-00 |
* |
$0 |
$360,636,540 |
$362,986,560 |
$723,623,100 |
1,694 |
385 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$72,276,871 |
$14,381,634 |
$6,408,551 |
$190,426,356 |
$58,332,872 |
$341,826,284 |
1981-82 |
|
$82,417,265 |
$14,594,746 |
$7,300,002 |
$216,927,378 |
$67,654,410 |
$388,893,801 |
1983-84 |
|
$108,853,586 |
$17,842,863 |
$9,644,281 |
$286,645,177 |
$87,845,921 |
$510,831,828 |
1985-86 |
|
$123,355,378 |
$16,664,428 |
$10,931,107 |
$324,889,931 |
$99,610,001 |
$575,450,845 |
1987-88 |
|
$104,918,246 |
$14,446,709 |
$9,283,263 |
$275,950,509 |
$84,651,081 |
$489,249,808 |
1989-90 |
|
$114,101,871 |
$0 |
$10,156,207 |
$301,784,421 |
$92,131,301 |
$518,173,800 |
1991-92 |
|
$114,986,195 |
$0 |
$10,234,920 |
$304,123,342 |
$92,845,348 |
$522,189,805 |
1993-94 |
|
$114,908,754 |
$0 |
$10,228,027 |
$303,918,520 |
$92,782,817 |
$521,838,118 |
1995-96 |
|
$120,797,067 |
$0 |
$10,752,145 |
$319,492,335 |
$97,537,323 |
$548,578,870 |
1997-98 |
|
$138,123,939 |
$0 |
$12,294,410 |
$365,319,628 |
$111,527,867 |
$627,265,844 |
1999-00 |
* |
$159,341,807 |
$0 |
$14,183,012 |
$421,438,094 |
$128,660,187 |
$723,623,100 |
* Information for 1999-00 Biennium is the same as 1997-98 Biennium expenditures. |
|
||||||
Categoy 7 Includes Department of Transportation and related agencies prior to 1989-90 reorganization, and Department of Transportation |
|||||||
|
for bienniums after 1989-90. |
|
|
|
|
||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
81
Graph 7E
State Historical Expenditures
Category 7 - Transportation
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium is the same as 1997-98 Biennium expenditures. |
|
|
||||||||
Category 7 Includes Department of Transportation. |
|
|
|
|
|
|
||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||
82
Graph 7IE
State Historical Expenditures
Total Category 7 - Transportation
Actual vs. Inflation Adjusted (CPI-U 1982-84 Dollars)
* Information for 1999-00 Biennium is the same as 1997-98 Biennium expenditures. |
||
Category 7 Includes Department of Transportation. |
|
|
83
State Historical Expenditures |
|
|
|
|
Chart 8E |
||
Category 8 - General Government |
|
|
|
|
|||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$59,286,565 |
$6,870,900 |
$90,109,440 |
$156,266,905 |
1,166 |
286 |
1981-82 |
|
$93,043,355 |
$7,354,559 |
$115,377,957 |
$215,775,871 |
1,059 |
180 |
1983-84 |
|
$109,483,007 |
$7,637,538 |
$135,372,626 |
$252,493,171 |
1,110 |
110 |
1985-86 |
|
$114,282,654 |
$11,511,780 |
$135,043,619 |
$260,838,053 |
1,127 |
121 |
1987-88 |
|
$103,338,727 |
$8,801,576 |
$132,817,627 |
$244,957,930 |
900 |
112 |
1989-90 |
|
$100,309,339 |
$8,428,488 |
$161,167,841 |
$269,905,668 |
947 |
98 |
1991-92 |
|
$82,395,973 |
$9,108,877 |
$180,365,028 |
$271,869,878 |
916 |
87 |
1993-94 |
|
$67,688,018 |
$10,339,762 |
$218,061,242 |
$296,089,022 |
915 |
68 |
1995-96 |
|
$68,215,327 |
$11,917,544 |
$220,508,975 |
$300,641,846 |
902 |
83 |
1997-98 |
|
$63,453,824 |
$14,049,745 |
$236,822,583 |
$314,326,152 |
848 |
77 |
1999-00 |
* |
$75,938,080 |
$22,092,303 |
$260,017,642 |
$358,048,025 |
870 |
74 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$33,603,476 |
$21,712,858 |
$503,016 |
$2,941,241 |
$97,506,314 |
$156,266,905 |
1981-82 |
|
$44,455,797 |
$36,877,625 |
$37,955 |
$4,477,451 |
$129,927,043 |
$215,775,871 |
1983-84 |
|
$54,570,587 |
$33,738,490 |
$16,908 |
$5,125,214 |
$159,041,972 |
$252,493,171 |
1985-86 |
|
$59,177,350 |
$27,034,185 |
$10,500 |
$9,809,998 |
$164,806,020 |
$260,838,053 |
1987-88 |
|
$59,296,519 |
$22,702,784 |
$676 |
$9,729,001 |
$153,228,950 |
$244,957,930 |
1989-90 |
|
$58,693,678 |
$18,135,865 |
$0 |
$9,988,213 |
$183,087,912 |
$269,905,668 |
1991-92 |
|
$55,921,366 |
$15,163,163 |
$9,748 |
$10,714,570 |
$190,061,031 |
$271,869,878 |
1993-94 |
|
$57,264,440 |
$7,288,048 |
$0 |
$11,985,618 |
$219,550,916 |
$296,089,022 |
1995-96 |
|
$55,205,465 |
$7,539,651 |
$0 |
$12,525,225 |
$225,371,505 |
$300,641,846 |
1997-98 |
|
$63,576,874 |
$9,557,123 |
$74,941 |
$9,267,048 |
$231,850,166 |
$314,326,152 |
1999-00 |
* |
$70,018,415 |
$16,291,590 |
$0 |
$27,220,674 |
$244,517,346 |
$358,048,025 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 8 Includes: A&I, Dept of Audit, Dept. of Revenue, State Board of Equalization, Governor's Office, State Auditor's Office, State |
|||||||
|
Treasurer's Office, Retirement System, State Employees Group Ins., Adjutant General, Administrative Hearings, and |
||||||
|
Legislative Branch. |
|
|
|
|
||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
84
Graph 8E
State Historical Expenditures
Category 8 - General Government
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
||||||
Category 8 Includes: A&I, Dept of Audit, Dept. of Revenue, State Board of Equalization, Governor's Office, State Auditor's Office, |
|||||||||||
|
State Treasurer's Office, Retirement System, State Employees Group Ins., Adjutant General, Administrative Hearings, and |
||||||||||
|
Legislative Branch. |
|
|
|
|
|
|
|
|
|
|
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
85
Graph 8IE
State Historical Expenditures
Total Category 8 - General Government
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|
|||||
Category 8 Includes: A&I, Dept of Audit, Dept. of Revenue, State Board of Equalization, Governor's Office, State Auditor's Office, |
|||||||||||
|
State Treasurer's Office, Retirement System, State Employees Group Ins., Adjutant General, Administrative Hearings, and |
||||||||||
|
Legislative Branch. |
|
|
|
|
|
|
|
|
|
|
86
State Historical Expenditures |
|
|
|
|
Chart 9E |
||
Totals for State Governmental Expenditure Categories |
|
|
|
||||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$384,482,143 |
$303,701,312 |
$559,778,899 |
$1,247,962,354 |
8,385 |
5,102 |
1981-82 |
|
$504,292,337 |
$310,711,152 |
$696,370,468 |
$1,511,373,957 |
9,094 |
5,100 |
1983-84 |
|
$602,306,843 |
$339,555,357 |
$1,006,223,216 |
$1,948,085,416 |
9,683 |
4,782 |
1985-86 |
|
$664,534,886 |
$455,895,645 |
$1,229,058,063 |
$2,349,488,594 |
9,671 |
5,245 |
1987-88 |
|
$732,115,638 |
$518,241,454 |
$1,129,044,825 |
$2,379,401,917 |
10,184 |
5,109 |
1989-90 |
|
$700,285,861 |
$589,648,848 |
$1,229,935,993 |
$2,519,870,702 |
9,923 |
4,853 |
1991-92 |
|
$752,256,632 |
$691,402,462 |
$1,343,367,560 |
$2,787,026,654 |
10,382 |
4,976 |
1993-94 |
|
$889,939,159 |
$798,550,440 |
$1,365,970,308 |
$3,054,459,907 |
10,277 |
4,981 |
1995-96 |
|
$949,275,518 |
$848,849,833 |
$1,385,067,592 |
$3,183,192,943 |
10,051 |
4,946 |
1997-98 |
|
$930,752,139 |
$927,346,555 |
$1,528,044,716 |
$3,386,143,410 |
10,295 |
4,065 |
1999-00 |
* |
$1,074,279,859 |
$1,115,943,052 |
$1,648,069,159 |
$3,838,292,070 |
10,400 |
4,032 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$336,094,433 |
$427,216,500 |
$10,348,272 |
$205,482,390 |
$268,820,759 |
$1,247,962,354 |
1981-82 |
|
$431,737,280 |
$498,205,148 |
$10,319,168 |
$244,532,177 |
$326,580,184 |
$1,511,373,957 |
1983-84 |
|
$529,088,539 |
$680,679,757 |
$12,636,147 |
$323,672,982 |
$402,007,991 |
$1,948,085,416 |
1985-86 |
|
$584,135,594 |
$877,489,335 |
$24,196,409 |
$406,484,207 |
$457,183,049 |
$2,349,488,594 |
1987-88 |
|
$577,623,525 |
$943,431,294 |
$38,959,546 |
$361,880,808 |
$457,506,744 |
$2,379,401,917 |
1989-90 |
|
$605,213,483 |
$991,574,481 |
$60,398,680 |
$375,953,326 |
$486,730,732 |
$2,519,870,702 |
1991-92 |
|
$663,478,785 |
$1,184,045,797 |
$38,081,031 |
$404,067,017 |
$497,354,024 |
$2,787,026,654 |
1993-94 |
|
$713,973,383 |
$1,346,133,031 |
$32,045,866 |
$426,616,377 |
$535,691,250 |
$3,054,459,907 |
1995-96 |
|
$756,296,863 |
$1,410,174,425 |
$28,878,785 |
$437,389,537 |
$550,453,333 |
$3,183,192,943 |
1997-98 |
|
$802,402,610 |
$1,424,805,317 |
$40,217,494 |
$526,243,181 |
$592,474,808 |
$3,386,143,410 |
1999-00 |
* |
$874,173,135 |
$1,669,831,807 |
$19,291,969 |
$611,797,223 |
$663,197,936 |
$3,838,292,070 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
87
Graph 9E
State Historical Expenditures
All State Governmental Categories
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||
88
Graph 9E
State Historical Expenditures
All State Governmental Categories
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||
89
Graph 9IE
State Historical Expenditures
All State Governmental Categories
Actual vs. Inflation Adjusted (CPI-U 1982-84 Dollars)
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
90
Graph 9AE
State Historical Expenditures
by Governmental Category
91
Graph 9GAE
State Historical Expenditures
by Grouped Governmental Category
92
Graph 9SE
State Historical Expenditures
by Series
93
Graph 9PE
State Historical Full-Time and Part-Time Employees
Total for All State Government Categories
Note: 97-98 Full-time data contain 358 At-Will-Employee-Contract (AWEC) employees. This number reflects all AWEC positions, |
|||||||
|
some of which may be seasonal or part-time. |
|
|
|
|
|
|
94
Graph 9PG
State Historical Full-Time and Part-Time Employee
Growth Rates
Total for All State Governmental Categories
Note: 97-98 Full-time data contain 358 At-Will-Employee-Contract (AWEC) employees. This number reflects all AWEC positions, |
|||||||
|
some of which may be seasonal or part-time. |
|
|
|
|
|
|
95
State Historical Expenditures |
|
|
|
|
Chart 2E |
||
Category 2 - Health |
|
|
|
|
|
||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$106,667,432 |
$97,285,790 |
$9,388,888 |
$213,342,110 |
1,550 |
118 |
1981-82 |
|
$118,013,162 |
$75,911,103 |
$3,518,109 |
$197,442,374 |
1,742 |
119 |
1983-84 |
|
$159,845,932 |
$93,770,728 |
$4,982,550 |
$258,599,210 |
1,818 |
115 |
1985-86 |
|
$191,486,044 |
$109,135,719 |
$6,089,248 |
$306,711,011 |
1,865 |
367 |
1987-88 |
|
$198,409,096 |
$125,347,615 |
$4,145,690 |
$327,902,401 |
1,488 |
98 |
1989-90 |
|
$155,491,606 |
$106,231,985 |
$1,991,365 |
$263,714,956 |
1,484 |
96 |
1991-92 |
|
$200,295,410 |
$180,454,435 |
$7,597,217 |
$388,347,062 |
1,574 |
93 |
1993-94 |
|
$250,759,917 |
$256,902,119 |
$6,244,755 |
$513,906,791 |
1,604 |
100 |
1995-96 |
|
$274,742,643 |
$257,195,234 |
$5,992,921 |
$537,930,798 |
1,526 |
100 |
1997-98 |
|
$293,766,242 |
$283,237,585 |
$8,540,647 |
$585,544,474 |
1,480 |
103 |
1999-00 |
* |
$289,870,719 |
$330,790,897 |
$7,380,310 |
$628,041,926 |
1,438 |
93 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$61,781,464 |
$128,203,383 |
$0 |
$2,211,711 |
$21,145,552 |
$213,342,110 |
1981-82 |
|
$68,297,488 |
$106,614,616 |
$0 |
$5,213,692 |
$17,316,578 |
$197,442,374 |
1983-84 |
|
$83,146,624 |
$148,232,378 |
$0 |
$7,029,608 |
$20,190,600 |
$258,599,210 |
1985-86 |
|
$88,923,849 |
$185,281,736 |
$0 |
$8,599,801 |
$23,905,625 |
$306,711,011 |
1987-88 |
|
$85,333,312 |
$209,619,877 |
$0 |
$9,670,354 |
$23,278,858 |
$327,902,401 |
1989-90 |
|
$66,503,759 |
$167,762,947 |
$0 |
$13,815,200 |
$15,633,050 |
$263,714,956 |
1991-92 |
|
$80,448,880 |
$268,739,064 |
$0 |
$20,948,853 |
$18,210,265 |
$388,347,062 |
1993-94 |
|
$86,854,838 |
$374,950,501 |
$95,861 |
$30,067,272 |
$21,938,319 |
$513,906,791 |
1995-96 |
|
$90,121,297 |
$405,383,224 |
$11,240 |
$23,279,477 |
$19,135,560 |
$537,930,798 |
1997-98 |
|
$89,482,183 |
$451,247,700 |
$0 |
$23,221,007 |
$21,593,584 |
$585,544,474 |
1999-00 |
* |
$94,041,453 |
$480,221,674 |
$291,000 |
$33,069,044 |
$20,418,755 |
$628,041,926 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 2 Includes Department of Health and related agencies for bienniums prior to 1989-90 reorganization, and Department of Health |
|||||||
|
only for bienniums after 1989-90. |
|
|
|
|
||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
96
Graph 2E
State Historical Expenditures
Category 2 - Health
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|
|
|||||
Category 2 Includes Department of Health and related agencies for bienniums prior to 1989-90 reorganization, and Department of Health only for bienniums after 1989-90. |
||||||||||||
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||||
97
Graph 2IE
State Historical Expenditures
Total Category 2 - Health
Actual vs. Inflation Adjusted (CPI-U 1982-84 Dollars)
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|
|
|
Category 2 Includes Department of Health and related agencies for bienniums prior to 1989-90 reorganization, and Department of Health only for bienniums after 1989-90. |
98
State Historical Expenditures |
|
|
|
|
Chart 4E |
||
Category 4 - Family Services |
|
|
|
|
|||
by Fund Category |
|
|
|
|
|
||
|
|
General Fund |
Federal Fund |
Other Funds |
|
Positions |
|
Biennium |
|
(Type 3) |
(Type 1) |
(Mix of Types 1, 2, & 3) |
Totals |
Full-Time |
Part-Time |
1979-80 |
|
$6,057,631 |
$111,906 |
$33,060 |
$6,202,597 |
165 |
16 |
1981-82 |
|
$7,926,173 |
$138,566 |
$301,001 |
$8,365,740 |
172 |
15 |
1983-84 |
|
$9,398,910 |
$185,137 |
$3,575 |
$9,587,622 |
184 |
12 |
1985-86 |
|
$9,971,783 |
$239,771 |
$204,329 |
$10,415,883 |
172 |
12 |
1987-88 |
|
$10,135,718 |
$316,952 |
$12,318 |
$10,464,988 |
553 |
228 |
1989-90 |
|
$61,659,357 |
$60,073,415 |
$3,739,687 |
$125,472,459 |
578 |
180 |
1991-92 |
|
$63,215,648 |
$83,325,038 |
$4,066,823 |
$150,607,509 |
617 |
181 |
1993-94 |
|
$70,089,209 |
$89,475,916 |
$4,984,900 |
$164,550,025 |
668 |
48 |
1995-96 |
|
$72,999,284 |
$76,935,908 |
$6,721,168 |
$156,656,360 |
677 |
46 |
1997-98 |
|
$69,557,974 |
$60,317,018 |
$7,464,472 |
$137,339,464 |
641 |
48 |
1999-00 |
* |
$75,996,678 |
$90,190,227 |
$8,038,911 |
$174,225,816 |
650 |
43 |
by Series |
|
|
|
|
|
|
|
Biennium |
|
100 |
600 |
700 |
900 |
All Other |
Totals |
1979-80 |
|
$4,659,227 |
$0 |
$0 |
$185,112 |
$1,358,258 |
$6,202,597 |
1981-82 |
|
$6,457,787 |
$0 |
$0 |
$223,371 |
$1,684,582 |
$8,365,740 |
1983-84 |
|
$7,479,843 |
$0 |
$0 |
$251,940 |
$1,855,839 |
$9,587,622 |
1985-86 |
|
$8,150,923 |
$0 |
$0 |
$280,888 |
$1,984,072 |
$10,415,883 |
1987-88 |
|
$8,135,330 |
$0 |
$9,580 |
$261,334 |
$2,058,744 |
$10,464,988 |
1989-90 |
|
$31,233,488 |
$76,735,759 |
$7,788 |
$4,961,555 |
$12,533,869 |
$125,472,459 |
1991-92 |
|
$29,267,524 |
$101,603,450 |
$0 |
$6,361,785 |
$13,374,750 |
$150,607,509 |
1993-94 |
|
$38,490,666 |
$98,257,813 |
$0 |
$12,186,682 |
$15,614,864 |
$164,550,025 |
1995-96 |
|
$42,534,592 |
$83,842,076 |
$0 |
$13,906,520 |
$16,373,172 |
$156,656,360 |
1997-98 |
|
$41,938,332 |
$58,991,222 |
$0 |
$21,702,462 |
$14,707,448 |
$137,339,464 |
1999-00 |
* |
$42,916,936 |
$91,693,810 |
$0 |
$23,255,006 |
$16,360,064 |
$174,225,816 |
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|||||
Category 4 Includes Department of Family Services-related agencies for bienniums prior to 1989-90 reorganization, and Department of Family |
|||||||
|
Services only for bienniums after 1989-90. |
|
|
|
|||
Expenditure Series Codes: |
|
|
|
|
|
||
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
99
Graph 4E
State Historical Expenditures
Category 4 - Family Services
FY 1979/80 - 1999/00*
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|
||||||
Category 4 Includes Department of Family Services and related agencies for bienniums prior to 1989-90 reorganization, and Department of Family Services only for |
||||||||||||
|
bienniums after 1989-90. |
|
|
|
|
|
|
|
|
|
|
|
Expenditure Series Codes: |
|
|
|
|
|
|
|
|
|
|
|
|
100 - Personal Services (Salaries, Benefits, etc.); 600 - Grants & Aid Payments; 700 - Capital Expenditures; 900 - Contractual Services; Others - All other Series |
||||||||||||
100
Graph 4IE
State Historical Expenditures
Total Category 4 - Family Services
Actual vs. Inflation Adjusted (CPI-U 1983-84 Dollars)
* Information for 1999-00 Biennium reflects APPROPRIATIONS. |
|
|
|
|
|
|
|
|
|
|
|
Category 4 Includes Department of Family Services and related agencies for bienniums prior to 1989-90 reorganization, and Department of Family Services only for bienniums after 1989-90. |
101
E. School finance - a special
note
Total funding for K-12 public
schools
K-12 public school finance is
complex and deserves special attention.
Chart A-7 (p.107) illustrates
K-12 funding for several biennia. Following is description related to each line
item on Chart A-7.
1. Total revenues - This figure reflects total
school district revenues for each biennium listed. However, this total
excludes:
- federal funds designated for school purposes.
Total federal funds for public schools for the 1999-2000 biennium are roughly
$112 million. These funds are used for a variety of school programs specified
by the federal government, such as for special needs students, school lunches,
etc.
- revenues from a 1/2 mill property tax levy for
school districts which participate in boards of cooperative educational
services (BOCES) exclusively for K-12 purposes. Currently, several school
districts levy this BOCES tax.
- revenues from a mill levy for recreational
purposes. State law provides that school districts can actually levy a property
tax for public recreational purposes. Currently, only a few school districts
impose a property tax for this purpose.
2. Local revenues not counted - The statutes provide that
certain revenues available to school districts are not counted for the purpose
of the school foundation program computations. These include earnings on
investments of school district funds and a variety of miscellaneous revenues
such as admission to athletic events.
3. "Guarantee" and
other allocations - A formula in law is used to compute a "guaranteed" amount
each year for each school district. The state "guarantees" that this
amount will be available for each district.
This is often referred to as
the school foundation program (SFP) guarantee. This is by far the largest
component of funding available to school districts. The formula is complex. It
essentially provides a certain dollar amount for each student in the district
and is then adjusted for
102
factors such as special education,
transportation and whether the school is small.
4. Local revenues counted
towards guarantee - Certain school district and county revenues are then counted toward
the "guarantee" for each school district. These revenues are
specified in law and include:
- 6 mill
county property tax required by the Constitution
- 25
mill district property tax
- a
number of miscellaneous items including Taylor Grazing Act funds, federal
forest reserve funds, fines and forfeitures, vehicle fees, railroad car company
taxes, etc.
5. Common school land income
distributions
- Each school district receives a share of earnings from the corpus of the
state's common school account in the Permanent Land Fund. These earnings
include both earnings from investments of the corpus of the trust fund along
with earnings from the land itself, e.g. grazing fees. This trust fund can not
be spent and has about $875 million in it, primarily from sales of land and state
mineral royalties.
Note: These earnings are a Type
1-Dedicated revenue from the state. However, this revenue is counted towards
the district's guarantee under line 3.
6. Amount to be funded by SFP
account -
The totals under lines 4 (school district/county revenues) and 5 (state school
land income distribution) are subtracted from the guarantee under line 3. The
state must fund the difference.
[Note: School funding is
actually more complicated. Annually, each district's "guarantee" is
compared with the total school district/county revenues and the state school
land income distributions. School district/county revenues and the state school
land income distributions are called "local resources". If the
district's "local resources" are larger than its
"guarantee", the difference is sent back to the state, called
"recapture". If the district's "guarantee" is larger than
its "local resources", the state pays the difference to the district
so the district receives its full "guarantee". These payments by the
state to school districts are called "entitlements". Line 6 reflects
the total "entitlements".]
103
7. School foundation program
(SFP) account revenues - The state always makes these "entitlement"
payments to school districts (line 6 above) by appropriating revenues out of
the school foundation program account (SFP account). The SFP account receives
revenue mainly from the following sources:
- 12 mill state property tax required by the
Constitution (Type 1-Dedicated revenue)
- a portion of federal mineral royalties (FMRs)
(Type 2-Earmarked revenue)
- "recapture" payments from districts
which have local resources greater than their guarantee (Type 1-Dedicated
revenue)[See the note under line 6 above for an explanation of recapture
payments.]
- the balance, if any, remaining from the
previous biennium.
The sources of SFP account
revenues are profiled in detail on page 108.
8. Beginning cash balance - This is the available cash
balance in the school foundation program account at the beginning of the
biennium. It is the amount that is carried forward from the preceding biennium
(see line 11).
9. Surplus/(Shortfall) - The amount of the revenue
in the state's school foundation account (line 7) is subtracted from the amount
the state must fund (line 6). If the amount of revenue is large enough, there
is a surplus in the school foundation program account. If the amount of revenue
is less than the amount needed, there is a shortfall.
10. Augmentation - If there is a shortfall
under line 8 above, the state must add money to the school foundation program
account to cover the shortfall. Over the years, these augmenting funds have
come from a variety of sources, but primarily the general fund. See page 109
for summary of the sources of augmentations to the school foundation program.
11. Balance carried forward - This is simply the balance
remaining after the augmentation revenues are provided. This balance is carried
forward and available for expenditure during the next biennium.
104
This balance occurs because
all the computations are based on estimates designed to ensure that sufficient
funding will be available. The amount needed to augment the school foundation
program account under line 9 is computed as part of the budget process. The
computations are based on estimates of what the amounts under lines 3 through 8
will be for the next two years. Estimates of literally dozens of items for the
next two years are required, e.g. from expenditures for special education
students to the price of oil and from the number of economically disadvantaged
students to the earnings on the state's investments.
History of the SFP account
shortfall
For the last 3 biennium
budget periods and for the current budget period (1999-2000), there has been a
significant "shortfall" in the SFP account. As of May 1999, there is
also projected to be a shortfall for the next biennium budget period
(2001-2002). Chart A-7 on page 107 shows that SFP account expenditures have
continuously exceeded total revenues dedicated or earmarked for the SFP
account.
As such, the state has made
up the "shortfall" by adding additional money to the SFP account.
These additions are referred to as "augmentations" in the chart on
page 112. The average level of "augmentation" to the SFP account has
been over $143 million during the last 4 biennia.
The chart on page 109 also
shows the source of these augmentations over the past several budget periods.
The vast majority of it has come from the state's general fund.
The formula used to compute
each school district's "guarantee" has been modified over the years
and will likely continue to be. That is particularly the case beginning with
the 1998-1999 school year, the first year that the new school finance system in
response to the Supreme Court decision was largely in place. Changes to the
formula will affect the amount of the "guarantee". Such changes will
obviously affect the size of any potential shortfall.
However, a significant
portion of local resources and revenues to the SFP account come from property
taxes and federal mineral royalties. Large changes in the amounts of these
revenues are possible from year to year. Thus, shortfalls in the SFP account
can occur solely because of decreases in the total assessed valuation of
property statewide.
105
Graphs A-1 through A-3 (pp.
110-112) illustrate trends in funding for public schools. The amount to be
funded from the State's SFP account has increased at the same time that
revenues dedicated and earmarked to the SFP account have been decreasing. As
such, the need for augmentations continues to increase. As of May 1999, the
estimate of the shortfall in the SFP for the 2001-2002 biennium is over $245
million.
The SFP "shortfall"
and the state budget "shortfall"
If there is a shortfall in
the SFP account (line 9 on Chart A-7, p.107), that shortfall is reflected as an
item to be funded in the state's budget. Under the budget process, to the
extent there is a shortfall in the SFP account, that shortfall is simply
reflected as a proposed budget expenditure.
The shortfall in the SFP
account is a small fraction of total K-12 expenditures. However, it has a large
impact on the state budget. Just the SFP account shortfall alone comprises well
over 10% of available Type 3-Discretionary revenues, those traditionally used
to fund the operations of state government.
The shortfall in the SFP
account is included in the sum of all other proposed state expenditures to be
funded from Type 3-Discretionary revenues. If proposed total state
expenditures, including any shortfall in the SFP account, exceed the total
estimated Type 3-Discretionary revenues, then there is a state budget shortfall
as well as a shortfall in school funding.
106
Attachment A-7
K - 12 Operations Revenues
Excluding Federal Funds, BOCES and Recreation Mills
In Millions of Dollars
|
Biennium: |
FY93/94 |
FY95/96 |
FY97/98 |
FY99/00* |
FY01/02** |
1 |
Total Revenues |
$1,098.7 |
$1,108.6 |
$1,151.4 |
$1,283.9 |
$1,296.4 |
2 |
Less: Local Revenues Not Counted (Estimate) |
$18.6 |
$36.5 |
$45.7 |
$22.4 |
$28.8 |
3 |
Equals: Guarantee and Other Allocations*** (Estimate) |
$1,080.1 |
$1,072.1 |
$1,105.7 |
$1,261.4 |
$1,267.6 |
4 |
Less: Local Revenues Counted Towards Guarantee |
$439.4 |
$452.6 |
$487.0 |
$497.4 |
$482.4 |
5 |
Less: Common School Land Income |
$147.0 |
$136.1 |
$130.0 |
$147.1 |
$145.5 |
6 |
Equals: Amount to be funded by SFP Account |
$493.7 |
$483.4 |
$488.7 |
$616.9 |
$639.7 |
7 |
Less: SFP Account Revenues |
$353.8 |
$351.4 |
$402.8 |
$394.4 |
$394.1 |
8 |
Less: Beginning Cash Balance |
$6.8 |
$12.4 |
$23.8 |
$66.8 |
$0.0 |
9 |
Equals: Surplus/Shortfall |
($133.1) |
($119.6) |
($62.0) |
($155.7) |
($245.6) |
10 |
Add: Augment |
$145.5 |
$143.5 |
$128.8 |
$155.7 |
$0.0 |
11 |
Balance Carried Forward: |
$12.4 |
$23.8 |
$66.8 |
$0.0 |
($245.6) |
|
* The new school finance formula took effect at the beginning of the biennium. |
|
|
|
||
|
** These are estimates; decisions about augmentation will be made at the 2000 Budget Session. As such they are profiled at $ 0. |
|||||
|
*** Other Allocations include: Equalization Payments, Court Ordered Placements, etc. |
|
|
|
107
School Foundation Program Account Revenues |
|
|
|
|
|
|
Biennium |
|
93-94 |
95-96 |
97-98 |
99-00 |
01-02 |
School Foundation Program Acct |
|
|
|
|
|
|
Type 1-Dedicated & Type 2-Earmarked |
|
|
|
|
|
|
Revenues: |
|
|
|
|
|
|
12 Mill Prop Tax ,Vch. Reg.&Car Co.Tax |
$164,657,123 |
$167,825,064 |
$181,443,234 |
$189,478,802 |
$190,613,927 |
|
(Type 1 - Dedicated) |
|
|
|
|
|
|
Federal Mineral Royalties |
|
$162,170,779 |
$158,297,247 |
$185,357,106 |
$176,166,498 |
$174,432,644 |
(Type 2 - Earmarked) |
|
|
|
|
|
|
Recapture |
|
$23,997,669 |
$23,072,998 |
$32,594,079 |
$25,172,039 |
$21,924,292 |
(Type 1 - Dedicated) |
|
|
|
|
|
|
Interest |
|
$2,970,378 |
$2,179,024 |
$3,396,935 |
$3,600,000 |
$3,564,568 |
(Type 1 - Dedicated) |
|
|
|
|
|
|
Sub-Total SFP Revenues * |
|
$353,795,949 |
$351,374,333 |
$402,791,354 |
$394,417,339 |
$390,535,432 |
Plus Beginning Cash Balance * |
|
$6,834,574 |
$12,387,961 |
$23,831,113 |
$66,755,531 |
$0 |
Equals Total State SFP Acct. |
|
|
|
|
|
|
Revenues and Cash Available |
|
$363,600,901 |
$365,941,318 |
$430,019,402 |
$464,772,870 |
$394,100,000 |
*See lines 7 & 8 on previous page. |
|
|
|
|
|
|
108
K-12 Augmentations 1980-2000 |
|
|
|
|
|
||
Non-Traditional School Foundation Program Revenues |
|
|
|
|
|||
Biennium |
Source of Augmentation |
|
|
|
|
|
|
|
GF |
BRA/LRI/GAAP |
SFPCC |
ETF |
WATER |
HIGHWAY |
TOTALS |
79-80 |
$15,356,155 |
|
|
|
|
|
$15,356,155 |
81-82 |
$28,288,963 |
|
|
|
|
|
$28,288,963 |
83-84 |
$5,913,162 |
|
|
|
|
|
$5,913,162 |
85-86 |
$0 |
|
|
|
|
|
$0 |
87-88 |
$47,150,000 |
$1,250,000 |
$24,800,000 |
|
|
|
$73,200,000 |
89-90 |
$3,218,000 |
$19,277,500 |
$30,600,000 |
|
|
|
$53,095,500 |
91-92 |
$0 |
$42,980,000 |
$0 |
|
|
|
$42,980,000 |
93-94 |
$94,650,000 |
$12,000,000 |
$1,500,000 |
$10,000,000 |
$16,700,000 |
$10,620,344 |
$145,470,344 |
95-96 |
$127,701,934 |
$9,339,816 |
$6,249,910 |
|
|
$179,922 |
$143,471,582 |
97-98 |
$118,797,603 |
$5,300,000 |
$4,700,000 |
|
|
|
$128,797,603 |
99-00* |
$135,744,677 |
|
|
|
|
$20,000,000 |
$155,744,677 |
Totals |
$576,820,494 |
$90,147,316 |
$67,849,910 |
$10,000,000 |
$16,700,000 |
$30,800,266 |
$792,317,986 |
* Please note that the new school finance system went into effect for the 1998-1999 school year, which is FY 99. |
|||||||
GF - General Fund |
|
|
|
|
|
|
|
BRA - Budget Reserve Account |
|
|
|
|
|
||
LRI - Legislative Royalty Impact Account |
|
|
|
|
|
||
GAAP - Revenues from switch to GAAP accounting methods |
|
|
|
||||
SFPCC - School Foundation Program Capital Construction Account |
|
|
|
||||
ETF - Education Trust Fund |
|
|
|
|
|
||
WATER - Water Development Account I |
|
|
|
|
|
||
HIGHWAY - Diversion of severance taxes from the Highway Fund (the 99-00 diversion was offset with a gas tax increase). |
109
Graph A-1
110
Graph A-2
111
Graph A-3
112
F. The Projected Shortfall
The estimated state budget shortfall for the
FY 2001-2002 biennium as of May 1999 is $127.3 million.
(See Chart 1 RE; p.115)
This estimated budget shortfall is computed
by using current revenue estimates established by the Consensus Revenue
Estimating Group (CREG). Expenditures are estimated using actual appropriations
for the current biennium (FY 1999-2000) with two exceptions. First,
expenditures under the school finance formula are estimated using the same
figures developed for the amendments to the formula which were enacted during
the 1999 Legislature. Second, expenditure estimates include projected funding
for operation of the new state correctional facility, which will be open during
the FY 2001-2002 biennium.
Using current appropriations as a basis for
estimating future budget shortfalls has been the common practice and useful for
planning purposes. It is not intended to suggest that state decision-makers
should continue to fund any particular program at a given level, if at all.
It is stressed that this shortfall is an
estimate based on data as of May 1999. It is not a final figure; more
information regarding expenditures and revenues will become available as the
2000 Budget Session approaches. The magnitude of the shortfall, as computed
here, is reasonable to use for planning purposes.
The shortfall is necessarily related to Type
3-Discretionary Revenues. Type 1 and Type 2 revenues can not experience
"shortfalls" per se, since by definition, all the revenue received is
simply expended for the purpose to which it is dedicated or earmarked.
Following are observations about the
shortfall as described in Chart 1 RE (p.115):
1. There is an estimated $56 million surplus
for the 1999-2000 biennium. When coupled with the estimated $127.3 million
shortfall for the 2001-2002 biennium, the net difference between the two
biennia is about $183 million, i.e. $56 million – ($127.3 million) = $183.3
million.
2. There is usually always some level of
funds remaining at the end of each biennium. These "surplus" funds can
and have been used to offset a shortfall in a succeeding
113
biennium. However, the amount of the surplus
varies from biennium to biennium.
3. The estimated $183 million difference
consists of two components. There is an estimated reduction in Type 3-Discretionary
revenues of $135 million. There is an estimated increase in expenditures of
about $48 million.
As to the decrease in revenues, general fund
revenues are actually increasing, i.e. $980 million to $1,023 million for an
increase of $43 million. These are more than offset by a reduction of $128 MM
($164 MM to $36 MM) in "Carryover balances" and $59 MM ($79 MM to $20
MM) in "additional revenues".
As to the increase in expenditures, as
explained earlier estimated education expenditures increase by $23 million and
justice/public safety/corrections increase by $25 million. These figures have
been used consistently in estimating the increase in expenditures over levels
identical with the 1999-2000 biennium.
The foregoing observations suggest that given
the size of the shortfall, it is unlikely to simply resolve itself in the near
future.
4. The estimated school foundation program
(SFP) account shortfall for the 2001-2002 biennium is reflected in this total
shortfall. See Section E of this report for an explanation of the SFP account
shortfall. The estimated SFP account shortfall for the 2001-2002 biennium is
about $245 million.
As such, Type 3-Discretionary revenues are
already covering some $118 million of the SFP account shortfall with $127.3
million remaining. Thus, the estimated level of the SFP account shortfall, when
coupled with the current level of other expenditures and the estimated increase
in expenditure for the new correctional facility, collectively result in a
total $127.3 million estimated shortfall.
5. It is estimated that during the current
biennium (FY 1999-2000) and the next biennium (FY 2001-2002) around 83% of
total Type 3-Discretionary revenues will be expended under categories 1 through
4 (Education, Health, Justice/corrections, and Family Services). The
percentages of the individual categories are also reflected.
(See Graphs RE 1-A through 1-C; p.116-118)
114
Chart 1 RE
Type 3 - Discretionary Revenues and Expenditures |
|
|
|
|
Chart 1 RE |
||
Projected for 1999-2000 and 2001-2002 |
|
|
|
|
|
|
|
FUNDS AVAILABLE |
|
99-00 Biennium |
|
01-02 Biennium |
|
||
Type 3 Discretionary Fund Revenues and Balances Available |
|
|
|
|
|||
General Fund |
|
$980.1 |
|
|
$1,023.9 |
|
|
Legislative Royalty Impact Asst. Acct. |
$0.0 |
|
|
$7.9 |
|
|
|
Carryover Balances |
|
$164.7 |
|
|
$36.9 |
|
|
Budget Reserve Account Diversion (from sev. taxes) |
$54.9 |
|
|
$54.9 |
|
|
|
Total Traditional Funds Available |
|
$1,199.7 |
$1,199.7 |
|
$1,123.6 |
$1,123.6 |
|
Additional revenue sources: |
|
|
|
|
|
|
|
Other 1999 session bills affecting revenue |
($7.6) |
|
|
$1.1 |
|
|
|
Reserves (one-time funds) |
|
$14.5 |
|
|
$19.1 |
|
|
Gas Tax in 99-00 |
|
$20.0 |
|
|
|
|
|
De-appropriations |
|
$52.7 |
|
|
|
|
|
Total additional revenues |
|
$79.6 |
$79.6 |
|
$20.2 |
$20.2 |
|
Total funds |
|
|
$1,279.3 |
|
|
$1,143.8 |
|
EXPENDITURES |
|
|
|
|
|
|
|
|
|
|
|
Cumulative |
|
Cumulative |
|
Type 3 Discretionary Fund Appropriations |
|
|
Percentages |
|
Percentages |
||
Category 1 - Education |
|
$537.2 |
|
43.91% |
$560.4 |
|
44.09% |
Category 2 - Health |
|
$292.7 |
|
67.84% |
$292.7 |
|
67.11% |
Category 3 - Justice, public safety, & corrections |
$134.5 |
|
78.84% |
$159.1 |
|
79.63% |
|
Category 4 - Human Services |
|
$76.6 |
|
85.10% |
$76.6 |
|
85.66% |
Category 5 - Econ Dev and commerce |
$42.7 |
|
88.59% |
$42.7 |
|
89.02% |
|
Category 6 - Natural resources, environment & rec. |
$28.5 |
|
90.92% |
$28.5 |
|
91.26% |
|
Category 7 - Transportation |
|
$0.0 |
|
90.92% |
$0.0 |
|
91.26% |
Category 8 - General Government |
|
$111.1 |
|
100.00% |
$111.1 |
|
100.00% |
Total funds appropriated/needed |
|
$1,223.3 |
$1,223.3 |
|
$1,271.1 |
$1,271.1 |
|
Surplus/(Shortfall) |
|
|
$56.0 |
|
|
($127.3) |
|
NOTE: Carryover of $56 M from 99-00 is presented as $36.9 M in carryover of traditional funds, and as $19.1 M in Reservese (one-time funds) in 01-02. |
|||||||
Please note that the only projected increase for 01-02 over current appropriations for 99-00 are in Category 1 Education for K-12, |
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and in Category 3, Corrections, Justice and Public Safety for the lease payments and operating costs of the new prison. |
115
Graph RE 1 - A
State
Type 3 "Discretionary" Appropriations
Estimated Expenditures: FY99-00
116
Graph RE 1- B
State
Type 3 "Discretionary" Appropriations
Estimated Expenditures: FY01-02
117
Graph RE 1 - C
State
Type 3 "Discretionary" Appropriations
Estimated Expenditures
118
G.
Why is there a shortfall now?
Over
the past several budget periods, reserves and augmentations have been used to
provide sufficient Type 3-Discretionary revenues to fund state budget
appropriations. The reserves resulted for a variety of reasons, including:
- unanticipated levels of revenue during
certain periods
- lower than expected levels of spending
as compared with appropriations
- legislative action to hold funds in
reserve
- "one-time" funds from
changes in accounting and settlements of federal royalty disputes.
Over
the past 4 budget periods, state general fund revenues have increased by nearly
$170 million, from $811.9 million in 1993-1994 to $980 million in 1999-2000.
During that same period, over $500 million in reserve funds have been available
to fund state expenditures. (See Attachment A-8; p. 121)
These
reserves have typically been used to assist in funding the state's budget. They
result from a variety of sources. Some of these are available on a regular
basis and can be reasonably counted upon to be available in future years.
Others are not.
The
budget reserve account (BRA) is funded in part from severance taxes which 10
years ago were deposited into the corpus of the Permanent Wyoming Mineral Trust
Fund. As long as the Legislature continues to deposit these revenues in the
BRA, there will be a sustainable source of revenue available.
The
legislative government royalty impact assistance account has in the past been
funded largely by bonus payments from federal coal leases. With the diversion
of those revenues to school capital construction, revenues to this account are
limited to a portion of federal mineral royalties in excess of $200 million
annually. As such, these are likely to be quite small.
The
GAAP I, GAAP II, and REBBA revenues can be viewed as "one-time"
funds. They resulted from certain events which are not likely to reoccur.
119
In
addition to reserves, there have been "augmentations" to the Type
3-Discretionary revenues. These "augmentations" are a series of
deappropriations, diversions and "swaps" of revenues to avoid
additional demand for Type 3-Discretionary revenues. While it is misleading to
total these cumulatively, suffice to say that these have involved tens of
millions of dollars over the last 8 years.
(See
Attachment A-8; p.121)
Finally,
there have been statutory changes to Wyoming taxes over the years, including
changes in rates and in what is subject to tax. Attachment C-1 (pp.23-27) lists
those changes.
All
of the foregoing, coupled with occasional reductions in expenditure levels,
have provided the state's decision-makers sufficient revenues to fund the state
budget.
During
the past 20 years (with the exception of the 1987-1988 biennium), Type
3-Discretionary revenues have exceeded expenditures. However, in 4 out of the
past 6 budget periods, general fund expenditures exceeded general fund
revenues. This illustrates that additional revenue, whether reserves or other
augmentations, were needed to fund expenditures.
(See
Graphs 6RE-A through 6RE-D; pp.122-125)
Using
these reserves and augmentations, each budget in the recent past was funded.
However, readily available reserves are now limited. Heading into preparations
for the 2001-2002 budget, those reserves are estimated at $56 million. Even
assuming use of all those reserves, an estimated additional $127.3 million is
still needed.
The
decreased level of available reserves, even in light of increasing general fund
revenues, when coupled with estimated increases in expenditures, have resulted
in a sizable estimated shortfall. In section E of this report, the impact of
K-12 school funding on the state's budget is discussed. Note that a portion of
state expenditures under the budget process results from shortfalls to the SFP
account. From a purely budgeting standpoint, the Legislature has little
discretion in determining the amount of those shortfalls, but must adequately
fund them.
120
ATTACHMENT A-8
Type 3 – Discretionary Revenues - General Fund and Reserves |
|
|
|
||||
Fund or Source |
93-94 |
95-96 |
97-98 |
99-00 |
|
||
|
General Fund (GF) |
$791,318,652 |
$889,540,929 |
$969,075,478 |
$980,100,000 |
|
|
|
Type 3 Reserves |
|
|
|
|
|
|
|
Budget Reserve Account |
$84,045,168 |
$56,318,690 |
$66,649,935 |
$54,900,000 |
|
|
|
Legis. Royalty Impact Acct. |
$19,661,817 |
$16,379,774 |
$32,833,340 |
$0 |
|
|
|
GAAP I & REBBA |
$158,919,168 |
|
$0 |
|
|
|
|
GAAP II |
|
$35,649,357 |
|
|
|
|
|
One-Time Inheritance Tax |
$20,600,000 |
|
|
|
|
|
|
Sub-Total Type 3 Reserves |
$283,226,153 |
$108,347,821 |
$99,483,275 |
$54,900,000 |
|
|
Total Type 3 Revenues/Reserves |
$1,074,544,805 |
$997,888,750 |
$1,068,558,753 |
$1,035,000,000 |
|
||
Type 3 Augmentations - Funds, Revenues and Other Actions. |
|
|
|||||
(Note: Totaling the the columns will be misleading) |
|
|
|
||||
|
|
93-94 |
95-96 |
97-98 |
99-00 |
|
|
School Found. Prog. (SFP) augments |
|
|
|
|
|||
Water Acct. I |
$16,700,000 |
|
|
|
|
||
Education Trust Fund |
$10,000,000 |
|
|
|
|
||
School Found. Prog. Capcon Acct. |
$1,500,000 |
$6,249,910 |
$4,700,000 |
|
|
||
Highway Severance Taxes |
$10,620,344 |
$179,922 |
|
|
|
||
Other Augmenting Revenues |
|
|
|
|
|||
Local Govt. Capcon Acct |
$4,100,000 |
|
|
|
|
||
Coal Impact Acct. |
$1,741,599 |
|
|
|
|
||
Highway Sev Taxes |
$1,399,322 |
|
|
|
|
||
School Found. Prog. Capcon Acct |
$2,230,022 |
|
|
|
|
||
Legis. Capcon Bond Interest Acct. |
$5,582,849 |
|
$2,198,802 |
|
|
||
Amendment IV funds |
|
|
$4,042,130 |
|
|
||
Gas Tax |
|
|
|
$20,000,000 |
|
||
De-appropriations |
|
$6,382,153 |
$3,735,000 |
$52,700,000 |
|
||
Budget Changes |
|
|
|
|
|
||
St. Engineer (GF to Water I) |
$9,283,108 |
$10,007,407 |
$10,971,348 |
|
|||
Aeronautics (GF to Highway) |
$1,088,047 |
$1,231,885 |
$1,225,047 |
|
|||
Dept. of Revenue (GF to Highway)* |
$827,287 |
$792,404 |
$792,404 |
$781,844 |
|
||
Dept. of Audit (GF to Highway) |
$220,000 |
$220,000 |
$220,000 |
$220,000 |
|
||
UW water research center |
|
|
|
|
|||
(GF to Water I) |
$1,425,734 |
$1,537,245 |
$1,538,245 |
|
|
||
SFP Augments - These are appropriations which were in addition to regular SFP acct. revenues and any General |
|||||||
Fund appropriations made for K-12. |
|
|
|
|
|||
Other Augments - These are diversions, appropriations, de-appropriations, and re-appropriations necessary |
|
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to fund the appropriations made for the "budget", including appropriations necessary to fully K-12. |
|
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Budget Changes - These are swaps in funding away from general fund to some other funding source, |
|
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which decreases the demand on the General Fund. |
|
|
|
||||
* These figures represent appropriations from the Highway Fund for Dept. of Revenue and Audit. These swaps |
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were made because these departments collect mineral revenues, some of which flow to the Highway Fund. |
|
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Additionally, beginning with the 1993-1994 budget, ports-of-entry and gas tax collection was transferred from |
|
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Revenue to the DOT (Highway) in a budget switch from general fund to highway fund of approximately $12 M |
|
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per biennium. They are not included because the exact amount of the cost of operating these functions is not available. |
|
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121
Graph
6RE-A
122
Graph
6RE-B
123
Graph
6RE-C
124
Graph
6RE-D
125
H.
What are the state's options generally to address the shortfall?
In
the past, several months before the Budget Session was to convene, the
estimated reserves plus anticipated revenue may have sometimes appeared short
of anticipated expenditures.
However,
the size of the shortfall as estimated in May 1999 is extremely large. It is
unlikely that a combination of changes in expected revenues, use of reserves
and augmentations can be easily assembled to address a shortfall of this
magnitude. It is anticipated that significant policy decisions will need to be
made to address the shortfall.
Amending
the Constitution or persuading Congress to change federal law are always
possibilities. However, this report is limited to options that Wyoming state
government can implement on its own.
- The four basic options are as follows:
i. Reduce state expenditures funded
from Type 3-Discretionary revenues - The shortfall is a function of state
expenditures from Type 3-Discretionary revenue sources. Expenditures from those
resources must be targeted to address the shortfall under this option.
ii. Divert existing Type 1-Dedicated
or Type 2-Earmarked revenues to augment Type 3-Discretionary revenues -
Certainly not all Type 1 or Type 2 revenues can be easily diverted from where
they currently flow to augment Type 3-Discretionary revenues. Absent federal or
constitutional prohibitions, that is a policy decision that can be considered.
iii. Increase revenues - As used
here, revenues include changes to the state's tax structure, e.g. new taxes,
expanded application of existing taxes, and increased rates of existing taxes.
Revenues can also be increased by modifying fees and charges and, to the extent
possible, increasing earnings on investments.
iv. A mix of the foregoing three
options
Note:
There are significant legal and policy issues involved with reducing certain
expenditures or diverting certain revenues as noted in options i. and ii.
above. Specifically, there are constitutional issues associated with failing to
fully fund the K-12 school finance formula. See section 15
126
of
this executive summary for additional information on that issue.
Further,
failing to match certain federal funding or maintain specified levels of state
funding for particular federal programs may jeopardize that federal funding. A
reduction in state funding for a program may result in a far greater reduction
of federal funding. Even if state decision-makers have the discretion to choose
to do so, many of these decisions may simply not be acceptable from a public
policy standpoint.
The
total amount of Type 3-Discretionary revenue that may be affected by these
limitations will be quantified during the program review phase of the study.
Given recent levels of Type 3-Discretionary revenues needed to ensure full
funding of the school finance system, total Type 3 funding subject to these
constraints will easily exceed $200 million.
The
point is that the state is not totally free to reduce all expenditures from
Type 3-Discretionary revenues as it sees fit. Significant portions of those
revenues are subject to Constitutional constraints or are tied to federal
funding well in excess of the amount of Type 3-Discretionary revenue involved.
127
Wyoming Revenue Sources and Expenditures: Bibliography