Kirk Fulford

Deputy Director – Fiscal Division

Legislative Services Agency
February 2, 2021

www.lsa.state.al.us
(334) 261-0650
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16.0%

14.0%

12.0%

10.0%

8.0%

6.0%

4.0%

2.0%

0.0%
January February March April May June July August September October November December

2008 2020

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 Program Amount
Coronavirus Relief Fund $1,901,262
Elementary and Secondary School Emergency Relief II $899,465
Provider Relief - General (awards to date) $516,329
Higher Education Fund II (Total) $338,269
Provider Relief - Safety Net Hospital (awards to date) $336,244
Emergency Rental Assistance $326,359
CDC Testing Funds - CRRSAA (awards to date) $282,219
Higher Education Fund (CARES Act - Total) $274,097
Provider Relief - Rural (awards to date) $221,247
Elementary and Secondary School Emergency Relief $216,948
Medicaid (6.2% FMAP increase through June 30, 2020) $198,301
Lost Wages Assistance Grants $173,000
Provider Relief - High Impact (awards to date) $168,663
Provider Relief - Skilled Nursing Facilities (awards to date) $119,549
CDC Testing Funds - Health Care Enhancement Act $116,068
FTA Urbanized Formula - CARES/CRRSAA Total $75,250
Child Nutrition/National School Lunch Program (awards to date) $71,449
Child Care and Development Block Grants $64,957
Community Development Block Grants State/Local $63,036
Other $575,694
TOTAL $6,938,406
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 Program Amount
Paycheck Protection Program (through 8/8) $6,245,496
Economic Injury Disaster Loans (as of 11/22) $2,007,816
EIDL Advance (as of 7/15) $262,585
SNAP Contingency Reserve $277,482

Coronavirus Food Assistance Program 1 and 2 $187,607

Pandemic Unemployment Assistance (PUA) $264,004

Federal Pandemic Unemployment Compensation (FPUC) $2,364,304

Pandemic Emergency Unemployment Compensation (PEUC) $402,751

TOTAL $12,012,045

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 FY 2020 SGF Net Receipts
20 vs. 19
REVENUE SOURCE FY 2020 Difference % Difference
ABC Board 139,932,450 17,332,480 14.14%
Ad Valorem Taxes 173,618,373 8,957,297 5.44%
Alabama Trust Fund 114,945,748 10,716,833 10.28%
Cellular Telephone Tax 15,108,791 -4,239,990 -21.91%
Cigarette Tax 148,507,163 -412,961 -0.28%
Corporation Tax 96,428,940 572,421 0.60%
Court Costs 54,294,712 -5,414,051 -9.07%
Financial Institutions Excise Tax 35,261,905 -4,424,568 -11.15%
Insurance Company Taxes 412,104,979 26,959,735 7.00%
Leasing and Rental Tax 83,804,669 1,341,412 1.63%
Lodgings Tax 49,980,777 -8,874,659 -15.08%
Oil and Gas Taxes 18,843,884 -13,366,940 -41.50%
Sales Tax 116,094,535 4,153,008 3.71%
Simplified Sellers Use Tax 138,778,497 68,900,702 98.60%
Use Taxes 246,332,118 7,153,182 2.99%
Other 315,546,468 5,056,166 1.63%
Subtotal 2,211,109,325 102,898,978 4.88%

Transfers and Reversions 88,067,476 44,323,118 101.32%

Total $2,299,176,801 $147,222,097 6.84% 12

Beginning Balance $360,518,315
Revenues $2,299,176,801
Total Funds Available $2,659,695,116

Expenditures and Obligations:

Budgeted Appropriations $2,197,897,017
Reversions Reappropriated $79,728,166
Supplemental Appropriations $25,525,000
Conditional Appropriations $26,247,628
Total Expenditures $2,329,397,811

Ending Balance $330,297,305

Reversions and Adjustments -$115,737,804
Net Ending Balance $446,035,109
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 -5%

-15%
-10%
0%
5%
10%
15%
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
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 FY 2020 ETF Net Receipts
Revenue Source FY 2020 20 Vs. 19 Difference
Beer Tax 22,313,701 -281,007
Hydroelectric Tax 508,205 106,850
Income Tax 4,657,167,331 108,696,603
Insurance Premium Tax 30,993,296 0
Sales Tax 2,084,997,958 71,086,630
Simplified Sellers Use 46,259,499 22,966,901
Use Taxes 183,697,298 21,998,130
Utility Taxes 388,005,780 -13,305,882
Other 10,628,673 -1,972,687
TOTAL REVENUES 7,424,571,741 209,295,538
Plus: Advancement and Tech Transfer 15,000,000 15,000,000
Plus: Budget Stabilization Fund Transfer 301,665,743 301,665,743
NET ETF 7,741,237,484 525,961,281

Total ETF Growth % 7.29%

Real ETF Growth % 2.90% 18
(excluding Transfers)
Beginning Balance $34,438,145
Revenues $7,439,571,740
Total Funds Available $7,474,009,885

Expenditures and Obligations:

Budgeted Appropriations/Cap $7,125,895,252
Reversions Reappropriated $2,407,424
Supplemental Appropriations $32,030,721
Total Expenditures $7,160,333,397

Ending Balance $313,676,488

Reversions and Adjustments -$60,536,098
Net Ending Balance $374,212,586

Distribution of Ending Balance:

Budget Stabilization Fund $71,603,334
Advancement and Technology Fund $242,073,154 19
 FY 2020 Advancement and Technology Fund:
ETF Ending Balance: $313.7 Million
• Must be appropriated through an
independent supplemental
appropriation bill.
• Allowable expenses:
 Repairs/deferred
maintenance of facilities
Remaining balance after the allocation  classroom instructional
1% of funds appropriated in previous
of the BSF to the Advancement and support
fiscal year :
Technology Fund:  for insuring facilities
$71.6 Million $242.1 Million  for transportation
 school security measures as
a part of a system wide
security plan
 educational technology and
equipment

Budget Stabilization Fund: Advancement and Technology Fund:

Current Balance: $ 373.3 Million Current Balance: $499.6 Million
K-12:
$364.5
Million

Budget Stabilization Fund:

Available for
Allowable Withdrawals: FY 2021
 Proration prevention appropriations based Higher
 Temporary transfers for damages on ETF Split: Education:
from natural disasters K-12: 72.96% $135.1
Million 20
Higher Ed: 27.04%
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 Total ETF: The Split
K-12: 72.96%
$7.22 billion Higher Education: 27.04%

Universities
$1.40 B
19.43%
K-12
Program
$4.95 B Community
68.63% Colleges
$433.6 M
6.01%

All Other
$428.1 M
5.93%

Numbers may not add due to rounding

 Medicaid
Total SGF: $820.0 M Legislative
$2.39 Billion 34.26% $37.9 M
1.59% Mental Health
$154.8 M
6.47%

Judicial
$176.1 M
All Other 7.36%
$409.7 M
17.11%

Human Resources
Law Enforcement $80.7 M
$63.4 M 3.37%
2.65% Public Health Corrections 24
$106.5 M $544.1 M
4.45% 22.74%
Numbers may not add due to rounding
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 Estimated Estimated
FY 2021 FY 2022 Difference
BEGINNING BALANCE 446,035,109 189,383,503 -256,651,606
Regular Receipts 2,271,702,185 2,338,514,815 66,812,630

Agency Transfers and One-time Receipts 47,797,815 47,985,185 187,370

TOTAL RECEIPTS
(Fiscal Division estimates) 2,319,500,000 2,386,500,000 67,000,000
TOTAL AVAILABLE (beginning balance plus
total receipts) 2,765,535,109 2,575,883,503 -189,651,606
Regular Appropriations
(FY 2021 as of 1/31/2021, FY 2022
Estimated) 2,396,336,548 2,575,883,503 179,546,955
Reversions Reappropriated
(as of 1/31/2021) 111,517,574 -111,517,574
Budget Reserve Fund Transfer 22,297,484 -22,297,484

Mental Health – Conditional Released 46,000,000 -46,000,000

TOTAL APPROPRIATIONS AND OBLIGATIONS 2,576,151,606 2,575,883,503 --268,103

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ESTIMATED ENDING BALANCE 189,383,503 0 -189,383,503
 Amount ($)
• Department of Corrections 18,545,490
• Youth Services – For one-time capital expenses 6,000,000
• Military Department - For one-time capital
expenses 3,000,000
• Finance Department – For one-time capital
expenses for State Capitol 8,965,000
• Governor’s Mansion Authority – For one-time
capital expenses 1,270,000
• Finance Department – For one-time capital
expenses for Wynfield Property 1,128,000
• Historical Commission – For one-time capital
expenses 1,000,000

TOTAL 39,908,490
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 Deposits

Appropriation (Act 2020-36) 5,000,000

20% of Unanticipated Ending Balance from FY 2020 22,297,484

TOTAL 27,297,484

Transfers made into fund until balance equals $100,000,000

Funds may be used to prevent proration, or appropriated

through a supplemental appropriation when the balance
equals $50,000,000 for:
• To offset a reduction in estimated revenue
• To fund state employee pay raises or bonuses
• To provide funding for unanticipated obligations
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Beginning Balance 446,035,109

Receipts through January 860,930,165

TOTAL AVAILABLE FUNDS

1,306,965,274
(beginning balance plus regular receipts)

TOTAL GENERAL FUND APPROPRIATIONS 2,576,151,606

RECEIPTS NEEDED (February-September FY 2021) 1,269,186,332

RECEIPTS RECEIVED (February-September FY 2020) 1,486,170,614

DIFFERENCE (NEEDED vs. RECEIVED 2020) -216,984,282

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FY 2020 Net Recurring Revenues $7,424,571,740
PLUS:
Average growth for the 14 highest years
$288,815,841
out of the last 15 (3.89%)
New recurring revenue measures $0
PACT appropriation for FY 2022 $32,181,600

FY 2022 ETF Appropriations Cap $7,745,569,181

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 Condition of the ETF
FY 2021 and FY 2022
FY 2021 FY 2022 Difference

Beginning Balance $60,536,098 $289,790,511 $229,254,413

Regular Receipts
$7,478,220,000 $7,686,947,500 $208,727,500
(LSA Revenue Estimates)

TOTAL AVAILABLE
$7,538,756,098 $7,976,738,011 $437,981,913
(beginning balance plus regular receipts)

TOTAL ETF EXPENDITURES

$7,248,965,587 $7,686,947,500 $437,981,913
(For FY 2021 as of 1/31/2021)

ENDING BALANCE
$289,790,511 $289,790,511 $0
(Before Reversions and Adjustments)

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Beginning Balance 60,536,098

Receipts through January 2,373,163,547

TOTAL AVAILABLE FUNDS

2,433,699,645
(beginning balance plus regular receipts)

TOTAL ETF APPROPRIATIONS 7,248,965,646

RECEIPTS NEEDED (February-September FY 2021) 4,815,265,942

RECEIPTS RECEIVED (February-September FY 2020) 5,184,514,147

DIFFERENCE -369,245,699
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