In this section, states were asked to provide data on state monies—other than tax appropriations—that are allocated to higher education. States were asked to provide data for the new fiscal year (2020-2021) as well as revisions (if necessary) to data on file for previous fiscal years. Specific data elements in this section of the questionnaire included:
- Funding under state auspices for appropriated non-tax state support set aside by the state for higher education. These may include, but are not limited to, monies from lotteries (including lottery scholarships), tobacco settlement funds, or casinos and other gaming.
- Funding under state auspices for non-appropriated state support. These may include, but are not limited to, monies from receipt of lease income, cattle-grazing rights fees, and oil/mineral extraction fees on land set aside by the state for higher education.
- Non-tax sums destined for higher education but appropriated to some other state agency. These may include any non-tax sums that are appropriated for higher education, but to some other state agency.
- Interest or earnings received from state-funded endowments set aside and pledged to public sector institutions.
- Any other state funds not included above.
- Portions of multi-year appropriations from previous years.
In addition, this section of the questionnaire asked for data on (a) appropriations that will, in all likelihood, have to be returned to the state and (b) portions of multiyear appropriations in the current year that are to be spread over other years. Both were subtracted from state totals.
Different practices among the 50 states make it impossible to eliminate all inconsistencies and to ensure absolute comparability among states and institutions. In addition, the annual percent changes recorded for each state do not necessarily reflect the annual percent changes in funding for individual institutions or for specific higher education sectors (e.g., community colleges and universities) within states.
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