Data are for state fiscal year 2007 and include general fund, federal funds, other state funds, and bonds.

Calculations by Kaiser Family Foundation based on Table 1, 2007 State Expenditure Report, National Association of State Budget Officers, 2008. Available at http://www.nasbo.org/ and the Annual Population Estimates by State, July 1, 2007 Population, U.S. Census Bureau; available at http://www.census.gov/popest/states/NST-ann-est.html, February 2009.

NA: Data not available.
General Fund: the predominant fund for financing a states operations. Revenues are received from broad-based state taxes. There are differences in how specific functions are financed from state to state.
Federal Funds: funds received directly from the Federal government.
Other State Funds: expenditures from revenue sources, which are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the Other State Funds column.
Bonds: expenditures from the sale of bonds, generally for capital projects.
State Funds: general fund plus other state fund spending, excluding state spending from bonds.

State Fiscal Year: The State Fiscal Year (SFY) begins on July 1 and ends on June 30 in 46 states; however, in Alabama and Michigan, the fiscal year begins on October 1; in Texas, the fiscal year begins on September 1; and in New York, the fiscal year begins on April 1. For example, in the 46 states following the July to June definition, SFY 2009 would refer to the period from July 1, 2008 through June 30, 2009.