Difference between revisions of "Michigan state budget"

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(FY2013 state budget)
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{{budget infobox2|
{{budget infobox|
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| state = Michigan  
state = Michigan |
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| image = Flag of Michigan.png|
image = Flag of Michigan.png|
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| budgetcal =
budgetcal = Annual |
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| fiscalyear =
fiscalyear = 2013 |
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| credit=
datelaw=  June 26, 2012|
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| percentchangedr =   
lasteraltered = |
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| expenses =  
revenue = $14.9 billion|
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| all funds expenses =
percentchangedr =  |
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| spending change =
expenses = |
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| change =
all funds expenses = $49 billion|
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| governor =
percentchanged = |
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| % federal =
}}
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| state debt =
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| per cap debt =
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}}{{tnr|limit=3}}This page contains information about '''budget processes and policy issues''' in [[Michigan]], including:
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* A summary of the budget drafting process
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* Trends in expenditures and revenues
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* Current and past fiscal year budget developments
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* Financial transparency measures
  
[[Michigan]]'s legislature completed work on the FY2013 state budget on June 5, 2012, four months before the start of the fiscal year.  Lawmakers approved a roughly $49 billion state budget, including $14.6 billion bill to fund public schools, community colleges and universities and a $33.5 billion general fund budget, which covers 13 state agencies.<ref name=final>[http://www.detroitnews.com/article/20120606/POLITICS02/206060356#ixzz1x2qf0N1r The Detroit News "Senate takes final votes on state budget, sends it to Snyder" June 6, 2012]</ref> Governor [[Rick Snyder]] signed the budget bills into law on June 26, 2012.<ref name=outstanding>[http://www.mlive.com/news/index.ssf/2012/06/gov_rick_snyder_signs_outstand.html MLive.com "http://www.mlive.com/news/index.ssf/2012/06/gov_rick_snyder_signs_outstand.html "Gov. Rick Snyder signs 'outstanding' state budget, calls Detroit bridge provisions unenforceable" June 26, 2012]</ref>
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Between fiscal year 2009 and fiscal year 2013, Michigan's total expenditures XXincreased/decreasedXX by approximately $XXX billion, from $XXX billion in 2009 to $XXX billion in 2013. This represents an XXX percent increase, Xoutpacing/below/equivalent toX the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).<ref>[http://www.bls.gov/cpi/cpid1402.pdf ''Bureau of Labor Statistics'', "CPI Detailed Report Data for February 2014," accessed April 9, 2014]</ref><ref>[http://inflationdata.com/Inflation/Inflation_Calculators/Cumulative_Inflation_Calculator.aspx ''InflationData.com'', "Cumulative Inflation Calculator," February 28, 2014]</ref>
  
The state's fiscal year begins on October 1st and ends on September 30th of the following calendar year.<ref>[http://www.michigan.gov/budget/0,1607,7-157-21338-53040--F,00.html State Budget Office]</ref>  The state operates on an annual budget cycle.<ref>[http://www.ncsl.org/issues-research/budget/state-experiences-with-annual-and-biennial-budgeti.aspx National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting" April 2011]</ref>
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==Budget process==
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{{Michigan budget process}}
  
As of 2012, Michigan had a total state debt of approximately $124,496,677,000, when calculated by adding the total of outstanding official debt, pension and other post-employment benefits (OPEB) liabilities, Unemployment Trust Fund loans and the budget gap.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-third-annual-state-debt-report-shows-total-state-debt-over-4-trillion State Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012]</ref> As of 2012, the total state debt was down from the prior year total of $125,329,485,000.<Ref>[http://www.statebudgetsolutions.org/publications/detail/report-reveals-aggregate-state-debt-exceeds-4-trillion-2 State Budget Solutions “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011]</ref>
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==Expenditures==
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===Definitions===
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{{Budget types background}}
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===2013 expenditures===
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[[File:Michigan total expenditures 2013.png|right|thumb|500px|Breakdown of expenditures in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.
  
As of 2012, Michigan's total state debt per capita was $12,605.74.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-debt-more-than-37000-per-private-worker-13000-per-capita State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012]</ref>
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{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="7" align="center" style="background-color:#008000; color: white;" | Total state expenditures, FY 2013 ($ in millions)<ref name=expenditures2013/>
 +
|-
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! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | General fund
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! valign="bottom" style="background-color:#444; color: white;" | Federal funds
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! valign="bottom" style="background-color:#444; color: white;" | Other funds
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! valign="bottom" style="background-color:#444; color: white;" | Bonds
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! valign="bottom" style="background-color:#444; color: white;" | Total
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! valign="bottom" style="background-color:#444; color: white;" | Per capita expenditures
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|-
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|'''Michigan''' || '''$8,619''' || '''$17,549''' || '''$20,844''' || '''$274''' || '''$47,286''' || '''$4,926.22'''
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|-
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|[[Illinois state budget|Illinois]] || $29,257 || $19,407 || $14,944 || $2,122 || $65,730 || $5,158.07
 +
|-
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|[[Indiana state budget|Indiana]] || $13,579 || $9,272 || $3,454 || $0 || $26,305 || $4,225.60
 +
|-
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|[[Ohio state budget|Ohio]] || $31,040 || $13,135 || $12,293 || $1,453 || $57,921 || $5,035.78
 +
|-
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|[[Wisconsin state budget|Wisconsin]] || $13,381 || $10,572 || $17,371 || $0 || $41,324 || $7,447.53
 +
|-
 +
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
==FY2014 State Budget==
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===Expenditures by function===
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[[File:Michigan expenditures by type 2012.png|right|thumb|500px|Breakdown of expenditures by function in FY 2012.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
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State expenditures in Michigan can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.
  
Governor Snyder presented his proposed FY2014 state budget on Feb. 7, 2013. The $51 billion all-funds budget included a $9.3 billion general fund.<ref name=expanded>[http://www.reuters.com/article/2013/02/07/usa-michigan-budget-idUSL1N0B7AP920130207 Reuters "Michigan gov. proposes expanded budget amid local, federal risks" Feb. 7, 2013]</ref>  
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{| class="wikitable" style="text-align:center; width:55%;"
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures by function, FY 2012 (as percents)<ref name=expenditures2013/>
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|-
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! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
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! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
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! valign="bottom" style="background-color:#444; color: white;" | Public assistance
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! valign="bottom" style="background-color:#444; color: white;" | Medicaid
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! valign="bottom" style="background-color:#444; color: white;" | Corrections
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! valign="bottom" style="background-color:#444; color: white;" | Transportation
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! valign="bottom" style="background-color:#444; color: white;" | Other
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|-
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|'''Michigan''' || '''27.2%''' || '''4.1%''' || '''0.9%''' || '''26.1%''' || '''4.7%''' || '''6.9%''' || '''30.2%'''
 +
|-
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|[[Illinois state budget|Illinois]] || 15.8% || 5.5% || 0.1% || 19.7% || 2.2% || 8.5% || 48.1%
 +
|-
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|[[Indiana state budget|Indiana]] || 32.9% || 6.5% || 1.5% || 27.3% || 2.9% || 9.3% || 19.7%
 +
|-
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|[[Ohio state budget|Ohio]] || 20.6% || 4.2% || 1.5% || 24.4% || 3.1% || 5.1% || 41.2%
 +
|-
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|[[Wisconsin state budget|Wisconsin]] || 16.7% || 14.1% || 0.4% || 16.5% || 2.9% || 6.9% || 42.5%
 +
|-
 +
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
Under the proposed budget, the state's fuel tax would increase from $0.19 per gallon for unleaded fuel and $0.15 per gallon for diesel fuel to $0.33 per gallon.<ref name=fuel>[http://www.freep.com/article/20130207/BUSINESS06/130207010/Gov-Snyder-unveil-big-spending-changes-today The Detroit Free Press "Gov. Snyder's budget calls for fuel tax, vehicle registration increases to fix roads" Feb. 7, 2013]</ref> The proposed budget also called for increasing certain vehicle registration fees to raise $1.2 billion for the program to fix the state's roads and bridges that were in disrepair.<ref name=expanded/>
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===Expenditure trends===
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From 2008 to 2012, elementary and secondary education fell by 2.30 percent and higher education expenditures fell by 1.40 percent. During the same period, Medicaid spending rose by nearly four percent. The table below details changes in expenditures from 2008 to 2012.<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref><ref name=expenditures2012>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report%20%28Fiscal%202010-2012%29.pdf ''National Association of State Budget Officers'', "State Expenditures Report, 2010-2012," accessed February 24, 2014]</ref><ref name=expenditures2009>[http://www.nasbo.org/sites/default/files/2009-State-Expenditure-Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009," accessed February 24, 2014]</ref><ref name=expenditures2008>[http://www.nasbo.org/sites/default/files/FY08%20State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2008," accessed February 24, 2014]</ref> Figures are rendered as percents, indicating the share of the total budget spent per category.
  
The governor agreed to expand the state's Medicaid program under the Affordable Care Act to include about 470,000 more uninsured low-income people, and state officials said they expected $20 billion in federal funds to pay for the expansion.<ref name=expanded/>
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{| class="wikitable" style="text-align:center; width:65%;"
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Expenditures from 2008 to 2012 (as percents)
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|-
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! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
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! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
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! valign="bottom" style="background-color:#444; color: white;" | Public assistance
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! valign="bottom" style="background-color:#444; color: white;" | Medicaid
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! valign="bottom" style="background-color:#444; color: white;" | Corrections
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! valign="bottom" style="background-color:#444; color: white;" | Transportation
 +
! valign="bottom" style="background-color:#444; color: white;" | Other
 +
|-
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|2012 || 27.2% || 4.1% || 0.9% || 26.1% || 4.7% || 6.9% || 30.2%
 +
|-
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|2011 || 27.6% || 4.4% || 0.7% || 24.9% || 4.5% || 6.8% || 31.1%
 +
|-
 +
|2010 || 28.4% || 4.5% || 1.1% || 24.2% || 4.7% || 7.4% || 29.7%
 +
|-
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|2009 || 28.9% || 4.9% || 1.1% || 23.0% || 5.0% || 7.4% || 29.6%
 +
|-
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|2008 || 29.5% || 5.5% || 1.1% || 22.2% || 5.3% || 8.0% || 28.4%
 +
|-
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|style="background-color:black; color:white"|'''Change in %'''
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| style="background-color:black; color:white" align="center"|'''-2.30%''' || align="center" style="background-color:black; color:white"|'''-1.40%'''|| align="center" style="background-color:black; color:white"| '''-0.20%''' || align="center" style="background-color:black; color:white"|'''3.90%''' ||align="center" style="background-color:black; color:white"| '''-0.60%''' || align="center" style="background-color:black; color:white"|'''-1.10% ''' || align="center" style="background-color:black; color:white"|'''1.80% '''
 +
|-
 +
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
Other spending increases included in Snyder's proposed budget:
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==Revenues==
 +
===2013 revenues===
 +
[[File:Michigan GF revenues 2013.png|right|400px|thumb|Breakdown of general fund revenue sources in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.
  
* $8.6 million to create a new agency within the Department of Military and Veterans Affairs;<ref name=fuel/>
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{| class="wikitable" style="text-align:center; width:55%;"
* 2% funding increases for K-12 schools, community colleges and universities, including $30.7 million more for public universities and community colleges and bringing the total state funding for K-12 education to $11.5 billion;<ref name=fuel/><ref name=expanded/>
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, FY 2013 ($ in millions)<ref name=expenditures2013/>
* $130 million over two years for early childhood education;<ref name=fuel/>
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|-
* $15.2 million for training of 107 troopers for the Michigan State Police;<ref name=fuel/>
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! valign="bottom" style="background-color:#444; color: white;" | State
* $75 million deposit in the state’s Rainy Day Fund, bringing the total to $580 million.<ref name=fuel/>
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! valign="bottom" style="background-color:#444; color: white;" | Sales tax
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! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
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! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
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! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
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! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
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! valign="bottom" style="background-color:#444; color: white;" | Total
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! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
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|-
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|'''Michigan''' || '''$1,832''' || '''$5,844''' || '''$438''' || '''$0''' || '''$1,075''' || '''$9,189''' || '''$928.59'''
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|-
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|[[Illinois state budget|Illinois]] || $7,335 || $16,630 || $3,086 || $340 || $8,899 || $36,290 || $2,817.08
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|-
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|[[Indiana state budget|Indiana]] || $6,796 || $4,978 || $968 || $555 || $1,165 || $14,462 || $2,200.92
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|-
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|[[Ohio state budget|Ohio]] || $8,445 || $9,508 || $262 || $0 || $11,344 || $29,559 || $2,554.62
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|-
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|[[Wisconsin state budget|Wisconsin]] || $4,410 || $7,497 || $925 || $0 || $1,254 || $14,086 || $2,452.85
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|-
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| align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.<ref name=2013census>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=bkmk ''United States Census Bureau'', "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
==Budget transparency==
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===Revenue trends===
 +
The table below details the change in revenue sources in the general fund from 2009 to 2013.<ref name=expenditures2013/><ref name=expenditures2011/> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.
  
At present, no department of Michigan state government provides a comprehensive and searchable [[online checkbook register]] that gives a full and timely accounting for all expenditures. Spokespersons for the office of [[Michigan Governor|Michigan governor]] Jennifer Granholm had asserted that providing such a service for all of Michigan state government would cost in excess of $100 million, and was thus cost-prohibitive given the state's recurring inability to align desired spending with available revenue.<ref>[http://www.mackinac.org/article.aspx?ID=9854 Mackinac Center for Public Policy, State Checkbook Still Missing from Internet, Oct 2008]</ref>
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{| class="wikitable" style="text-align:center; width:65%;"
===News===
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! colspan="8" align="center" style="background-color:#008000; color: white;" | Revenue sources in the general fund, Michigan ($ in millions)<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref>
*State Rep. Tom McMillin, R-Rochester Hills, said he had pushed for Michigan to follow [[Missouri]]'s lead and post more information online but was told that it would cost $100-150 million to put data on the Internet the way Missouri had done.<ref name=reports>[http://detnews.com/article/20101227/METRO/12270319/Michigan-budget-reports-scrutinized#ixzz19TUU33Up The Detroit News "Michigan budget reports scrutinized" Dec. 27, 2010]</ref> Gov. Snyder's spokeswoman said those estimates "seem to be somewhat off base."<ref name=reports/>
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|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
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! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
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! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
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! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
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! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 +
|-
 +
|2013 || $1,832 || $5,844 || $438 || $0 || $1,075 || $9,189 || $928.59
 +
|-
 +
|2012 || $1,875 || $4,817 || $1,279 || $0 || $1,293 || $9,264 || $937.41
 +
|-
 +
|2011 || $1,801 || $4,445 || $1,347 || $0 || $1,221 || $8,814 || $892.59
 +
|-
 +
|2010 || $1,785 || $3,695 || $1,137 || $0 || $1,063 || $7,680 || $777.63
 +
|-
 +
|2009 || $748 || $3,959 || $1,555 || $12 || $1,092 || $7,366 || $738.84
 +
|-
 +
|style="background-color:black; color:white"|'''Change in %'''
 +
| style="background-color:black; color:white" align="center"|'''144.92%''' || align="center" style="background-color:black; color:white"|'''47.61%'''|| align="center" style="background-color:black; color:white"| '''-71.83%''' || align="center" style="background-color:black; color:white"|'''-100.00%''' ||align="center" style="background-color:black; color:white"| '''-1.56%''' || align="center" style="background-color:black; color:white"|'''24.75%''' || align="center" style="background-color:black; color:white"|'''25.68%'''
 +
|-
 +
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
*'''Proposal to open budget meetings''': In January of 2010 State House and Senate members considered a proposal, which would open traditionally closed state budget meeting to the public. The reform was building off other proposals such as earlier deadlines for adopting a budget and docking lawmakers' pay for not adopting a budget in time.<ref>[http://www.lansingstatejournal.com/apps/pbcs.dll/article?AID=/201001060400/NEWS04/1060309 ''Lansing State Journal'', Region's lawmakers want to open budget talks to public, January 6, 2010]</ref>
+
==State budgets by year==
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{{See budget bill|Link=[http://www.legislature.mi.gov/(S(tsdvkk55jj1fcoivy4wgv455))/mileg.aspx?page=getObject&objectName=2013-HB-4328 HB 4328] and [https://www.legislature.mi.gov/(S(lxqgppyf42hikq45zfxq5345))/mileg.aspx?page=GetObject&objectName=2013-HB-4228 HB 4228]}}
 +
===Fiscal year 2014===
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{{Budget bill box
 +
|State = Michigan
 +
|Year = 2014
 +
|Introduced = February 27, 2013 ([http://www.legislature.mi.gov/(S(tsdvkk55jj1fcoivy4wgv455))/mileg.aspx?page=getObject&objectName=2013-HB-4328 HB 4328; general appropriations]); February 12, 2013 ([https://www.legislature.mi.gov/(S(lxqgppyf42hikq45zfxq5345))/mileg.aspx?page=GetObject&objectName=2013-HB-4228 HB 4228; education appropriations])
 +
|Days =
 +
|State House =April 24, 2013
 +
|Vote lower house =59-51 (general bill); 58-52 (education bill)
 +
|State Senate =May 1, 2013
 +
|Vote upper house =26-11 (general bill); 25-12 (education bill)
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|Conference = May 28, 2013 (lower house); June 4, 2013 (upper house)
 +
|Conference upper house vote =24-14 (general bill); 25-12-1 (education bill)
 +
|Conference lower house vote =63-46 (general bill): 65-43 (education bill)
 +
|Governor = [[Rick Snyder]]
 +
|Signed = June 13, 2013
 +
|Vetoed =
 +
}}
  
*'''Michigan Department of State provides first online expenditure report''':On April 23, 2008, [[Michigan Secretary of State|Michigan Secretary of State]] Terri Lynn Land announced that the Michigan Department of State would begin posting quarterly expenditure reports.<ref name="land">[http://www.michigan.gov/sos/0,1607,7-127--190488--,00.html Michigan Department of State, Land publishes FY07 spending, April 23, 2008]</ref> These reports provide the names for ''most'' of the recipients of departmental funds, the general category for the expenditures and the total amount paid during the preceding quarter.<ref name="land" /> The MDOS made the decision to post this expenditure report after a request from the [[Mackinac Center for Public Policy]]'s "Show Michigan the Money" transparency project.<ref>[http://www.mackinac.org/article.aspx?ID=9420 Mackinac Center for Public Policy, Mackinac Center’s “Show Michigan the Money” Project Prompts Michigan Department of State to Post Unprecedented Detail in Department Spending, April 23, 2008]</ref>  The MDOS report was presently the only regular accounting of expenditures provided by any department of state government. The MDOS report did had limitations. It was provided as a searchable PDF document, but did not provide check numbers nor was it subdivided by date for individual transactions. The reports also did not provide the names, titles and salaries paid to departmental employees. (However, the names of employees and amounts paid to them for travel and other work-related reimbursements were included in the reports.)
+
On June 13, 2013, [[Michigan Governor|Governor]] [[Rick Snyder]] signed the fiscal year 2014 budget into law. Snyder praised the budget as an "outstanding work product," pointing in particular to increased funding for early childhood education programs and a dental health program for low-income children. The budget as enacted also included funds for the hiring of additional state troopers and increased municipal revenue sharing. Elementary and secondary education spending was increased by three percent in the fiscal year 2014 budget (removing funds for retirement and early childhood education, the increase amounted to just over one percent).<ref name=2014budget>[http://www.mlive.com/politics/index.ssf/2013/06/michigan_gov_rick_snyder_signs_3.html ''MLive.com'', "Michigan Gov. Rick Snyder signs 'solid' $49.5 billion budget short on money for Medicaid expansion," July 1, 2013]</ref>
*'''Governor's response to lack of online "check register"''':Democratic Governor Jennifer Granholm had responded to calls to put the state "check register" online by asserting that current information systems could not provide this information, and making the capable of doing so would be too costly. An April 9, 2008 report by the Michigan Information News Service (MIRS, subscription required) reported that a letter to House leaders from state Department of Information Technology (DIT) director Ken Theis said that the state's financial accounting mainframe computer system acquired in the in 1980s would require "extensive" upgrades costing between $100 million and $150 million to produce the kind of searchable spending database that Missouri had created. The point of the Mackinac Center request referred to above was merely to ask state departments to replicate the Secretary of State standard, leaving them to decide whether or not they wished to exceed it. As reported on the Mackinac Center's "Show me the money" website, using the same mainframe computer system the Michigan Secretary of State department posts quarterly spending reports at an initial cost of $2,400, and $700 for each new quarterly report. If those figures were extended to the entire state government the initial cost to produce similar quarterly reports would be $516,000, and $129,000 per quarterly report, or 0.0012 percent and 0.00035 percent of the annual budget, respectively.<ref>[http://www.mackinac.org/article.aspx?ID=9854 ''Mackinac Center for Public Policy'', "State Checkbook Still Missing from Internet," Oct. 6, 2008]</ref> The reply to the Mackinac Center's request from the Office of the Governor also addressed employee salary information, stating that "this level of detail provides little value to the taxpayer."<ref>[http://www.mackinac.org/archives/2008/transperency-GOVresponse.pdf Mackinac Center for Public Policy, Governor response, July 17,2008]</ref>
+
*In February 2009, two freshmen Republican members of the Michigan House ([http://www.gophouse.com/Publications/72/AmashSpending.pdf Amash] and [http://www.gophouse.com/Publications/45/2McMillin%20Office%20Allotment.pdf McMillin]) began posting detailed records of their own office spending, including itemized monthly expenditures by category, and the names and salaries of their legislative aides. The House Republican caucus had claimed that it was posting detailed spending data, but to date these two legislators were the only ones actually doing so.
+
  
===Government tools===
+
Some [[Democrat|Democrats]] criticized the budget for failing to devote more funds to education, arguing that recent increases did not make up for cuts made during Snyder's first year in office. Snyder maintained that per-pupil spending had increased every year of his governorship.<ref name=2014budget/>
The following table was helpful in evaluating the level of transparency provided by a state spending and transparency database:
+
  
{|style="width:100%" class=wikitable
+
The budget did not include funds for expanded Medicaid coverage, which had been included in Snyder's proposed budget. At the time the fiscal year 2014 budget was enacted, Medicaid expansion was being debated as separate topic in the [[Michigan State Legislature|state legislature]].<ref name=2014budget/>
|+
+
!State Database!![[Criteria for evaluating databases|Searchability]]!![[Criteria for evaluating databases|Grants]]!![[Criteria for evaluating databases|Contracts]]!![[Criteria for evaluating databases|Line Item Expenditures]]!![[Criteria for evaluating databases|Dept/Agency Budgets]]!![[Criteria for evaluating databases|Public Employee Salary]]
+
|-
+
|align=center|[http://apps.michigan.gov/MiTransparency/ Michigan Transparency and Accountability]||{{no (Sunshine Review)}}||{{no (Sunshine Review)}}||{{partial}}||{{no (Sunshine Review)}}||{{yes}}||{{no (Sunshine Review)}}
+
|}
+
  
:: ''See also: [[Evaluation of Michigan state website]]''
+
===Fiscal year 2013===
 +
::''See also: [[Michigan state budget (2012-2013)]]
  
===[[Independent transparency sites]]===
+
===Fiscal year 2012===
The [http://www.mackinac.org/ Mackinac Center for Public Policy] had a transparency website, [http://www.mackinac.org/articlewef.aspx?ID=9398 "Show Michigan The Money"]
+
::''See also: [[Michigan state budget (2011-2012)]]
  
The National Taxpayers Union produces an "[[www.showmethespending.org]]" website, with weekly transparency [[National Taxpayers Union:E-newsletter|e-updates]]. This was expected to include Michigan data at some point.
+
===Fiscal year 2011===
 +
::''See also: [[Michigan state budget (2010-2011)]]
  
===Multi-Measure Budget Transparency Profile===
+
===Fiscal year 2010===
 +
::''See also: [[Michigan state budget (2009-2010)]]
  
The [http://igpa.uillinois.edu/ Institute of Government and Public Affairs] at the [http://www.uillinois.edu/ University of Illinois] had created a [http://igpa.uillinois.edu/system/files/Michigan_Profile_IGPA_093011.pdf multi-measure transparency profile for Michigan], which measures state transparency as of September 2011 using indicators from a range of organizations, including Sunshine Review.  These indicators measure both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presents four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.
+
==Historical spending==
 +
State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).<ref name=expenditures2013/><ref name=expenditures2012/>
 +
{{State budget historical spending
 +
|State=Michigan
 +
|totalbudgets= 3
 +
|2011-2012genfund=8619
 +
|2011-2012otherfund=20844
 +
|2011-2012fedfund=17549
 +
|2011-2012bonds=274
 +
|2011-2012budgettotal=47286
 +
|2010-2011genfund=8360
 +
|2010-2011otherfund=20035
 +
|2010-2011fedfund=19919
 +
|2010-2011bonds=283
 +
|2010-2011budgettotal=48597
 +
|2009-2010genfund=7696
 +
|2009-2010otherfund=20254
 +
|2009-2010fedfund=19542
 +
|2009-2010bonds=267
 +
|2009-2010budgettotal=47759
 +
}}
  
In addition to the individual state profile, IGPA offers a [http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf 50-state comparison] and [http://igpa.uillinois.edu/content/state-transparency-profiles profiles for other states].
+
==State debt==
===U.S. PIRG "Following the Money" report===
+
According to a January 2014 report by the nonprofit organization State Budget Solutions, Michigan had a state debt of over $142 billion. Its state debt per capita was $14,435. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded [[public pensions]].<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-fourth-annual-state-debt-report ''State Budget Solutions'', "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014]</ref><ref>[http://washingtonexaminer.com/exography-unfunded-public-employee-pensions-are-driving-state-debts-skyward/article/2542548 ''Washington Examiner'', "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014]</ref>
{{Following the Money 2014 Advancing States|State=Michigan|Grade=B|Score=86.5|Level=advancing}}
+
{{State debt box
 +
|State = Michigan
 +
|totaldebt=$142,668,026,000
 +
|totaldebtrank=9
 +
|percapdebt=$14,435
 +
|percapdebtrank=25
 +
|expenditures = $29,463,000,000
 +
|expendituresrank =17
 +
}}
 +
 
 +
===Public pensions===
 +
::''See also: [[Michigan public pensions]] and [[Michigan public employee salaries]]''
 +
 
 +
A 2012 report from the Pew Center on the States noted that [[Public pensions in Michigan|Michigan's pension system]] was funded at 72 percent at the close of fiscal year 2010, below the 80 precent funding level experts recommend. Consequently, Pew designated the state's pension system as cause for "serious concern."<ref name=michiganpew>[http://www.pewstates.org/research/state-fact-sheets/widening-gap-update-michigan-85899399649 ''Pew Center on the States'', "Widening Gap Update: Michigan," June 18, 2012]</ref>
  
==Budget background==
+
Taken together, the funding ratio for the state's pension systems decreased from 87.12 percent in fiscal year 2007 to 65.86 percent in fiscal year 2011, a 21.26 percent drop. Likewise, unfunded liabilities increased from over $9.5 billion in fiscal year 2007 to more than $31 billion in fiscal year 2011.<ref name=stateCAFR>[https://www.michigan.gov/documents/budget/CAFR_FY_2012_413282_7.pdf?20131113143654 ''State of Michigan'', "Comprehensive Annual Financial Report, Fiscal Year Ended September 30, 2012," accessed November 13, 2013]</ref><ref name=SPRSCAFR>[http://www.michigan.gov/documents/orsjudgesdb/JRS_2012_CAFR_412887_7.pdf ''Michigan Judges' Retirement System'', "Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2012," accessed November 13, 2013]</ref><ref name=SERSCAFR>[http://www.michigan.gov/documents/orsstatedb/SERS_2012_CAFR_412883_7.pdf ''Michigan State Employees' Retirement System'', "Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2012," accessed November 13, 2013]</ref><ref name=PSERSCAFR>[http://www.michigan.gov/documents/orsschools/MPSERS_2012_CAFR_412874_7.pdf ''Michigan Public School Employees' Retirement System'', "Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2012," accessed November 13, 2013]</ref><ref name=JRSCAFR>[http://www.michigan.gov/documents/orsjudgesdb/JRS_2012_CAFR_412887_7.pdf ''Michigan Judges' Retirement System'', "Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2012," accessed November 13, 2013]</ref><ref name=MERSCAFR>[http://www.mersofmich.com/Portals/0/Assets/FinancialReport/CAFR_2012_Financial.pdf ''Municipal Employees' Retirement System of Michigan'', "2012 Comprehensive Annual Financial Report, Financial Section," accessed November 13, 2013]</ref>
The [[Michigan Constitution|Michigan Constitution]] requires the Governor to propose an Executive Budget for state activities on an annual basis. By law the Executive Budget must be submitted to the Legislature within thirty days after the Legislature convenes in regular session on the second Wednesday in January. However, when a newly elected Governor was inaugurated into office, sixty days were allowed to prepare the proposal. The Executive Budget was more than a statutory requirement. It represents a statement of priorities for the policy activities of state government. Therefore, a detailed budget preparation process was necessary to provide information that would help the Governor and the Legislature allocate state resources most effectively. The budget process can be broken down into four stages:<ref>[http://www.michigan.gov/budget/0,1607,7-157-11462-34950--,00.html ''Michigan Office of the State Budget Web site'', retrieved October 26, 2009]</ref>
+
  
According to the Michigan Constitution, no appropriation was a mandate to spend. The Governor, by Executive Order and with the approval of the appropriations committees, can reduce expenditures whenever it appears that actual revenues for a fiscal period would fall below the revenue estimates on which the appropriations for that period were based. By statute, any recommendation for the reduction of expenditures must be approved or disapproved by both of the Appropriations Committees within ten days after the recommendation was made. A reduction cannot be made without approval from both committees; not later than thirty days after a proposed order was disapproved, the Governor may submit alternative recommendations for expenditure reductions to the committees for their approval or disapproval.<ref>[http://www.michigan.gov/budget/0,1607,7-157-11462-34950--,00.html ''Michigan Office of the State Budget Web site'', retrieved October 26, 2009]</ref>
+
===Credit ratings===
 +
States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.<ref name=credit>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 ''Stateline: The Daily News Service of The Pew Charitable Trusts'', "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012]</ref>
  
 +
The table below lists the Standard and Poor's credit ranking for Michigan from 2001 to 2012 (grades from surrounding states are provided for additional context).<ref name=credit/>
  
===Budget figures===
+
{| class="wikitable" style="text-align:center; width:55%;"
The following table shows total state spending in recent years.
+
! colspan="6" align="center" style="background-color:#008000; color: white;" | S&P credit ratings from 2001 to 2012
{| class="wikitable"
+
 
|-
 
|-
! Year
+
! valign="bottom" style="background-color:#444; color: white;" |
! Gross Appropriations
+
! valign="bottom" style="background-color:#444; color: white;" | '''Michigan'''
! Federal Revenue
+
! valign="bottom" style="background-color:#444; color: white;" | Illinois
! Difference – State Spending from State Sources
+
! valign="bottom" style="background-color:#444; color: white;" | Indiana
 +
! valign="bottom" style="background-color:#444; color: white;" | Ohio
 +
! valign="bottom" style="background-color:#444; color: white;" | Wisconsin
 
|-
 
|-
| FY 2008-2009
+
| 2012 || AA- || A+ || AAA || AA+ || AA
| text align="right"| $44,633,407,900
+
| text align="center"| $14,917,594,200
+
| text align="left"| $29,715,813,700<ref>[http://house.michigan.gov/hfa/PDFs/summ_analy08-09.pdf ''House Fiscal Agency'', "Appropriations: Summary and Analysis, FY 2008-09," October, 2008]</ref> (Increased $108 million)
+
 
+
 
|-
 
|-
| FY 2007-2008
+
| 2011 || AA- || A+ || AAA || AA+ || AA
| text align="right"| $43,578,704,400
+
| text align="center"| $13,970,996,300
+
| text align="left"| $29,607,708,100<ref name="BudgetFigures">[http://house.michigan.gov/hfa/PDFs/summ_analy07-08.pdf ''House Fiscal Agency'', "Appropriations: Summary and Analysis, FY 2007-08," December, 2007]</ref> (Increased $402 million)
+
 
+
 
|-
 
|-
| FY 2006-2007
+
| 2010 || AA- || A+ || AAA || AA+ || AA
| text align="right"| $42,385,938,000
+
| text align="center"| $13,180,056,000
+
| text align="left"| $29,205,882,000<ref name="BudgetFigures"/> (Increased $1.079 billion)
+
 
+
 
|-
 
|-
| FY 2005-2006
+
| 2009 || AA- || A+ || AAA || AA+ || AA
| text align="right"| $40,904,128,000
+
| text align="center"| $12,778,003,500
+
| text align="left"| $28,126,124,500<ref name="BudgetFigures"/> (Increased $677 million)
+
 
+
 
|-
 
|-
| FY 2004-2005
+
| 2008 || AA- || AA || AAA || AA+ || AA
| text align="right"| $39,923,663,500
+
|-
| text align="center"| $12,351,486,100
+
| 2007 || AA- || AA || AA+ || AA+ || AA-
| text align="left"| $27,448,662,539<ref name="BudgetFigures"/> (Decreased $247 million)
+
|-
 +
| 2006 || AA || AA || AA+ || AA+ || AA-
 +
|-
 +
| 2005 || AA || AA || AA || AA+ || AA-
 +
|-
 +
| 2004 || AA+ || AA || AA || AA+ || AA-
 +
|-
 +
| 2003 || AA+ || AA || AA+ || AA+ || AA-
 +
|-
 +
| 2002 || AAA || AA || AA+ || AA+ || AA-
 +
|-
 +
| 2001 || AAA || AA || AA+ || AA+ || AA
 +
|-
 +
|}
  
 +
==Federal aid to state budget==
 +
::''See also: [[Federal aid to budgets in the 50 states]]''
 +
The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.<ref name=federalaid>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?pid=COG_2012_FIN009&prodType=table ''United States Census Bureau'', "State Government Finances: 2012," accessed February 24, 2014]</ref>
 +
 +
State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, [[Mississippi state budget#Federal aid to state budget|Mississippi]] received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, [[Alaska state budget#Federal aid to state budget|Alaska]] received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.<ref name=federalaid/>
 +
 +
{| class="wikitable" style="text-align:center; width:50%;"
 +
! colspan="4" align="center" style="background-color:#008000; color: white;" | Federal aid to state budgets in 2012
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal aid as % of general revenue
 +
! valign="bottom" style="background-color:#444; color: white;" | Total federal aid
 +
! valign="bottom" style="background-color:#444; color: white;" | National rank
 +
|-
 +
| '''Michigan''' || '''33.74%''' || '''$17,849,942,000''' || '''24'''
 +
|-
 +
| [[Illinois state budget|Illinois]] || 25.66% || $15,646,844,000 || 43
 +
|-
 +
| [[Indiana state budget|Indiana]] || 32.96% || $10,441,125,000 || 27
 +
|-
 +
| [[Ohio state budget|Ohio]] || 34.88% || $20,687,909,000 || 17
 +
|-
 +
| [[Wisconsin state budget|Wisconsin]] || 28.19% || $8,855,079,000 || 38
 
|-
 
|-
| FY 2003-2004
 
| text align="right"| $39,241,892,100
 
| text align="center"| $11,546,223,200
 
| text align="left"| $27,695,668,900<ref name="BudgetFigures"/>
 
 
|}
 
|}
 +
 +
===Stimulus===
 +
Michigan received $7.72 billion in federal stimulus funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery.gov'', "Stimulus Spending by State," accessed February 21, 2014]</ref>
  
General Fund<ref>[http://www.nga.org/Files/pdf/FSS1006.PDF National Governors Association and  National Association of State Budget Officers Fiscal Survey of States June 2010]</ref>
+
==Budget transparency==
{|class=wikitable
+
{| class="wikitable" style="float:right; margin:1em 1em 1em 1em; text-align:center; width:15%;"
!Category
+
! colspan="2" align="center" style="background-color:#008000; color: white;" | Transparency evaluation
!FY2009 Amount in millions Actual
+
!FY 2010 Amount in millions Estimated
+
 
|-
 
|-
|Beginning Balance ||458||177 
+
! valign="bottom" style="background-color:#444; color: white;" |
 +
! valign="bottom" style="background-color:#444; color: white;" | Michigan Transparency and Accountability
 
|-
 
|-
|Revenues ||7,161 ||6,891
+
|[[Criteria for evaluating databases|Searchability]] || {{No (Sunshine Review)}}
 
|-
 
|-
|Adjustments|| 1,014 ||1,075
+
|[[Criteria for evaluating databases|Grants]] || {{No (Sunshine Review)}}
 
|-
 
|-
|Total Resources ||8,633||8,143
+
|[[Criteria for evaluating databases|Contracts]] || {{partial}}
 
|-
 
|-
|Expenditures ||8,456||8,108
+
|[[Criteria for evaluating databases|Line item expenditures]] || {{No (Sunshine Review)}}
 
|-
 
|-
|Adjustments||0||0
+
|[[Criteria for evaluating databases|Dept./agency budgets]] || {{Yes (Sunshine Review)}}
 
|-
 
|-
|Ending Balance||177||34
+
|[[Criteria for evaluating databases|Public employee salaries]] || {{No (Sunshine Review)}}
 
|-
 
|-
|Budget Stabilization Fund||2||2
+
|colspan="2"|<small>Last evaluated in 2008.</small>
 
|}
 
|}
 +
::''See also: [[Evaluation of Michigan state website]] and [[Constitutional provisions regarding reading of bills]]''
  
==Accounting principles==
+
The Michigan Transparency and Accountability website can be accessed [http://media.state.mi.us/mitransparency here]. The table to the right is helpful in evaluating the level of transparency provided by the site.
::''See also: [[Michigan government accounting principles]]''
+
The [[Michigan Auditor General]] had the responsibility, as stated in Article 4, Section 53 of the State Constitution, to conduct post financial and performance audits of State government operations. In addition, certain sections of the Michigan Compiled Laws contain specific audit requirements in conformance with the constitutional mandate. Thomas H. McTavish had served as Michigan Auditor General since 1989. Michigan's audit reports were published online.<ref>[http://audgen.michigan.gov/ ''Michigan Office of the Auditor General Web site'', retrieved October 26, 2009]</ref>
+
  
The Institute for Truth in Accounting (IFTA) rates Michigan “Timely” in filing the state’s [[Comprehensive Annual Financial Report]] (CAFR) – The annual report of state and local governmental entities. IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA did not consider Michigan's CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis did not include significant liabilities for the pension plans and for other post employment benefits, such as health care.<ref>[http://truthinaccounting.org/news/listing_article.asp?section=451&section2=451&CatID=3&ArticleSource=567 ''Institute for Truth in Accounting'', “The Truth About Balanced Budgets—A Fifty State Study,” Page 35]</ref> Michigan's CAFRs were published online by the Office of Financial Management. Michael J. Moody was the Director Office of Financial Management. Bob Emerson was the Director of the Office of State Budget.<ref>[http://www.michigan.gov/budget ''Michigan Office of State Budget Web site'', retrieved October 26, 2009]</ref><ref>[http://www.michigan.gov/budget/0,1607,7-157-13406_13419---,00.html CAFRs]</ref>
+
===Independent transparency sites===
 +
The [[Mackinac Center for Public Policy]] maintains a transparency website, [http://www.mackinac.org/articlewef.aspx?ID=9398 "Show Michigan The Money."]
  
 +
===Multi-measure budget transparency profile===
 +
The Institute of Government and Public Affairs at the University of Michigan created a multi-measure transparency profile for Michigan, which measured state transparency as of September 2011 using indicators from a range of organizations.  These indicators measured both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.<ref>[http://igpa.uillinois.edu/ ''Institute of Government and Public Affairs at University of Michigan'', "Home page," accessed February 21, 2014]</ref><ref name=allstates>[http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf ''Institute of Government and Public Affairs at University of Michigan'', "Budget Transparency Profiles - All 50 States," September 2011]</ref>
  
{| {{table}}
+
IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Michigan tied for first in the nation with two other states, earning eight out of eight possible points.<ref name=allstates/>
| align="center" style="background:#f0f0f0;"|'''Credit Rating'''
+
 
| align="center" style="background:#f0f0f0;"|'''Fitch'''
+
{| class="wikitable" style="text-align:center; width:55%;"
| align="center" style="background:#f0f0f0;"|'''Moody's'''
+
! colspan="2" align="center" style="background-color:#008000; color: white;" | Michigan - IGPA score for budget process, contents and disclosure
| align="center" style="background:#f0f0f0;"|'''S&P'''
+
 
|-
 
|-
| Michigan  ||AA-||Aa3||AA-<ref>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 Pew Stateline Infographic on State Credit Ratings. Accessed September 26, 2013]</ref>
+
! valign="bottom" style="background-color:#444; color: white;" | Budget transparency indicator
 +
! valign="bottom" style="background-color:#444; color: white;" | Yes or no?
 +
|-
 +
| Performance measures || {{Yes}}
 +
|-
 +
| "Generally Accepted Accounting Principles" budget || {{Yes (Sunshine Review)}}
 +
|-
 +
| Multi-year forecasting || {{Yes}}
 +
|-
 +
| Annual cycle || {{Yes (Sunshine Review)}}
 +
|-
 +
| Binding revenue forecast || {{Yes}}
 +
|-
 +
| Legislative revenue forecast || {{Yes}}
 +
|-
 +
| Non-partisan staff || {{Yes (Sunshine Review)}}
 +
|-
 +
| Constitution or statutory tax/spend limitations || {{Yes (Sunshine Review)}}
 +
|-
 +
| '''TOTAL''' || '''8'''
 
|-
 
|-
|
 
 
|}
 
|}
 +
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.<ref name=allstates/>
  
In July 2011, Fitch Ratings revised its outlook for Michigan bonds from "stable" to "positive," while leaving the state's overall rating at AA-.<ref>[http://www.freep.com/article/20120217/NEWS15/202170397/Moody-s-calls-Snyder-budget-proposal-law-changes-key-turning-point-for-Michigan The Detroit Free Press Feb. 17, 2012]</ref>
+
===U.S. PIRG "Following the Money" report===
 +
{{Following the Money 2014 Advancing States|State=Michigan|Grade=B|Score=86.5|Level=advancing}}
  
==Stimulus==
+
==Accounting principles==
Michigan received $7.72 billion in federal stimulus funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery'', "Stimulus Spending by State." Accessed September 26, 2013]</ref>
+
::''See also: [[Michigan government accounting principles]]''
 +
The [[Michigan Auditor General]], as stated in [[Article IV, Michigan Constitution#Section 53|Article 4, Section 53 of the state constitution]], is responsible for conducting post-financial and performance audits of state government operations. In addition, certain sections of the Michigan Compiled Laws contain specific audit requirements in conformance with the constitutional mandate. Michigan's audit reports are published online.<ref>[http://audgen.michigan.gov/ ''Michigan Office of the Auditor General'', "Home page," accessed October 26, 2009]</ref>  
  
==Public Employees==
+
==Contact information==
::''See also: [[Michigan public employee salaries]] or [[Michigan public pensions]]
+
Michigan State Budget Office<br>
According to 2011 Census data, the state of Michigan employed a total of 573,465 people.<ref name=census>[http://www2.census.gov/govs/apes/11stlmi.txt 2011 Michigan Public Employment U.S. Census Data]</ref> Of those employees, 381,549 were full-time employees receiving a net pay of $1.85 billion per month and 191,916 were part-time employees paid $217.2 million per month.<ref name=census/> 
+
111 South Capitol Avenue, 6th Floor<br>
 +
Lansing, Michigan 48913<br>
 +
Telephone: 517-373-7560
  
 
==See also==
 
==See also==
 
* [[Michigan government sector lobbying]]
 
* [[Michigan government sector lobbying]]
 
* [[Michigan public pensions]]
 
* [[Michigan public pensions]]
 +
* [[Governor of Michigan]]
 +
* [[Michigan State Senate]]
 +
* [[Michigan House of Representatives]]
  
 
==External links==
 
==External links==
{{colbegin|3}}
 
 
*[http://www.statebudgetsolutions.org/state/detail/michigan State Budget Solutions, Michigan]
 
*[http://www.statebudgetsolutions.org/state/detail/michigan State Budget Solutions, Michigan]
*Model transparency legislation from the [[American Legislative Exchange Council]] was available [http://www.showmethespending.org/uploads/Taxpayer_Transparency_Act.pdf at this link.]
+
*Model transparency legislation from the [[American Legislative Exchange Council]] is available [http://www.showmethespending.org/uploads/Taxpayer_Transparency_Act.pdf here]
 
*[http://www.mackinac.org/ Mackinac Center for Public Policy]
 
*[http://www.mackinac.org/ Mackinac Center for Public Policy]
 
*[http://www.michigan.gov/budget Michigan Office of the State Budget]
 
*[http://www.michigan.gov/budget Michigan Office of the State Budget]
*[http://uspolitics.einnews.com/news/michigan-government-spending Michigan Government spending]
 
 
*[http://taxpayersunitedmi.org// Taxpayers United Michigan Foundation]
 
*[http://taxpayersunitedmi.org// Taxpayers United Michigan Foundation]
 
*[http://www.americansforprosperity.org/index.php?state=mi Michigan Americans for Prosperity]
 
*[http://www.americansforprosperity.org/index.php?state=mi Michigan Americans for Prosperity]
 
*[http://wctaxpayers.org/ Wayne County Taxpayers Association]
 
*[http://wctaxpayers.org/ Wayne County Taxpayers Association]
{{colend (Sunshine Review)}}
 
  
==Additional reading==
+
===Additional reading===
* [http://www.michigan.gov/gov/0,1607,7-168-23442_21981-231550--,00.html ''Gov. Jennifer Granholm'',"State of the State address 2010," February 11, 2010]
+
*[http://uspirg.org/reports/usp/following-money-2014 ''U.S. PIRG'', "Report: Transparent & Accountable Budgets," April 8, 2014]
* [http://www.michigan.gov/documents/gov/SOS2009_265915_7.pdf ''Gov. Granholm'',"State of the State address 2009"]
+
*[http://www.nytimes.com/2014/02/03/us/battles-loom-in-many-states-over-what-to-do-with-budget-surpluses.html?hp&_r=0 ''The New York Times'', "Battles loom in many states over what to do with budget surpluses," February 3, 2014]
* [http://www.lansingstatejournal.com/article/20090517/NEWS01/905170635/1002/NEWS01 ''Lansing State Journal'',"40 ways to cut the Michigan budget deficit," May 17,2009]
+
*[http://www.michigan.gov/gov/0,1607,7-168-23442_21981-231550--,00.html ''Gov. Jennifer Granholm'', "State of the State Address 2010," February 11, 2010]
* [http://www.forbes.com/feeds/ap/2009/05/13/ap6419731.html ''Associated Press'',"More bad news ahead for Michigan state budgets," May 13,2009]
+
*[http://www.michigan.gov/documents/gov/SOS2009_265915_7.pdf ''Gov. Jennifer Granholm'', "State of the State Address 2009"]
 +
*[http://www.lansingstatejournal.com/article/20090517/NEWS01/905170635/1002/NEWS01 ''Lansing State Journal'', "40 ways to cut the Michigan budget deficit," May 17, 2009]
 +
*[http://www.forbes.com/feeds/ap/2009/05/13/ap6419731.html ''Associated Press'', "More bad news ahead for Michigan state budgets," May 13, 2009]
  
 
==References==
 
==References==
Line 202: Line 427:
  
 
{{State budgets}}
 
{{State budgets}}
{{Michigan (Sunshine Review)}}
+
{{Michigan}}
  
 
[[category:Michigan]]
 
[[category:Michigan]]
 
[[Category:Budget information by state]]
 
[[Category:Budget information by state]]

Revision as of 13:06, 23 April 2014

Michigan state budget

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Budget calendar:  
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This page contains information about budget processes and policy issues in Michigan, including:
  • A summary of the budget drafting process
  • Trends in expenditures and revenues
  • Current and past fiscal year budget developments
  • Financial transparency measures

Between fiscal year 2009 and fiscal year 2013, Michigan's total expenditures XXincreased/decreasedXX by approximately $XXX billion, from $XXX billion in 2009 to $XXX billion in 2013. This represents an XXX percent increase, Xoutpacing/below/equivalent toX the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).[1][2]

Budget process

The state operates on an annual budget cycle. The sequence of key events in the budget process is as follows:[3][4]

  1. Budget instruction guidelines are sent to state agencies in August of the year preceding the start of the new fiscal year.
  2. State agencies submit their requests to the governor in November.
  3. Agency hearings are held in December.
  4. The governor submits his or her proposed budget to the state legislature in February.
  5. The legislature typically adopts a budget in June or July. The fiscal year begins October 1.

Michigan is one of 44 states in which the governor has line item veto authority.[4]

The governor is legally required to submit a balanced budget proposal. Likewise, the state legislature is legally required to adopt a balanced budget.[4]

Expenditures

Definitions

Although each state executes its budget process differently, the National Association of State Budget Officers (NASBO) breaks down state expenditures into four general categories. This allows for comparisons among the 50 states. NASBO's categories are as follows:[5]

  • General fund: "The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state."[5]
  • Other funds: "Expenditures from revenue sources that 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 funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds."[5]
  • Federal funds: "Funds received directly from the federal government."[5]
  • Bonds: "Expenditures from the sale of bonds, generally for capital projects."[5]

2013 expenditures

Breakdown of expenditures in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).[5] Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.

Total state expenditures, FY 2013 ($ in millions)[5]
State General fund Federal funds Other funds Bonds Total Per capita expenditures
Michigan $8,619 $17,549 $20,844 $274 $47,286 $4,926.22
Illinois $29,257 $19,407 $14,944 $2,122 $65,730 $5,158.07
Indiana $13,579 $9,272 $3,454 $0 $26,305 $4,225.60
Ohio $31,040 $13,135 $12,293 $1,453 $57,921 $5,035.78
Wisconsin $13,381 $10,572 $17,371 $0 $41,324 $7,447.53
Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.[6][7]
Source: National Association of State Budget Officers

Expenditures by function

Breakdown of expenditures by function in FY 2012.
Source: National Association of State Budget Officers

State expenditures in Michigan can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures by function, FY 2012 (as percents)[5]
State Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
Michigan 27.2% 4.1% 0.9% 26.1% 4.7% 6.9% 30.2%
Illinois 15.8% 5.5% 0.1% 19.7% 2.2% 8.5% 48.1%
Indiana 32.9% 6.5% 1.5% 27.3% 2.9% 9.3% 19.7%
Ohio 20.6% 4.2% 1.5% 24.4% 3.1% 5.1% 41.2%
Wisconsin 16.7% 14.1% 0.4% 16.5% 2.9% 6.9% 42.5%
Source: National Association of State Budget Officers

Expenditure trends

From 2008 to 2012, elementary and secondary education fell by 2.30 percent and higher education expenditures fell by 1.40 percent. During the same period, Medicaid spending rose by nearly four percent. The table below details changes in expenditures from 2008 to 2012.[5][8][9][10][11] Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures from 2008 to 2012 (as percents)
Year Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other
2012 27.2% 4.1% 0.9% 26.1% 4.7% 6.9% 30.2%
2011 27.6% 4.4% 0.7% 24.9% 4.5% 6.8% 31.1%
2010 28.4% 4.5% 1.1% 24.2% 4.7% 7.4% 29.7%
2009 28.9% 4.9% 1.1% 23.0% 5.0% 7.4% 29.6%
2008 29.5% 5.5% 1.1% 22.2% 5.3% 8.0% 28.4%
Change in % -2.30% -1.40% -0.20% 3.90% -0.60% -1.10% 1.80%
Source: National Association of State Budget Officers

Revenues

2013 revenues

Breakdown of general fund revenue sources in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).[5] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, FY 2013 ($ in millions)[5]
State Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
Michigan $1,832 $5,844 $438 $0 $1,075 $9,189 $928.59
Illinois $7,335 $16,630 $3,086 $340 $8,899 $36,290 $2,817.08
Indiana $6,796 $4,978 $968 $555 $1,165 $14,462 $2,200.92
Ohio $8,445 $9,508 $262 $0 $11,344 $29,559 $2,554.62
Wisconsin $4,410 $7,497 $925 $0 $1,254 $14,086 $2,452.85
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.[6]
Source: National Association of State Budget Officers

Revenue trends

The table below details the change in revenue sources in the general fund from 2009 to 2013.[5][8] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, Michigan ($ in millions)[5][8]
Year Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
2013 $1,832 $5,844 $438 $0 $1,075 $9,189 $928.59
2012 $1,875 $4,817 $1,279 $0 $1,293 $9,264 $937.41
2011 $1,801 $4,445 $1,347 $0 $1,221 $8,814 $892.59
2010 $1,785 $3,695 $1,137 $0 $1,063 $7,680 $777.63
2009 $748 $3,959 $1,555 $12 $1,092 $7,366 $738.84
Change in % 144.92% 47.61% -71.83% -100.00% -1.56% 24.75% 25.68%
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.[6][7]
Source: National Association of State Budget Officers

State budgets by year

DocumentIcon.jpg See budget bill: HB 4328 and HB 4228

Fiscal year 2014

Michigan state budget -- 2014
Michigan State Legislature
Legislative history
Introduced:February 27, 2013 (HB 4328; general appropriations); February 12, 2013 (HB 4228; education appropriations)
House:April 24, 2013
Vote (lower house):59-51 (general bill); 58-52 (education bill)
Senate:May 1, 2013
Vote (upper house):26-11 (general bill); 25-12 (education bill)
Conference:May 28, 2013 (lower house); June 4, 2013 (upper house)
Conference vote (upper house):24-14 (general bill); 25-12-1 (education bill)
Conference vote (lower house):63-46 (general bill): 65-43 (education bill)
Governor:Rick Snyder
Signed:June 13, 2013

On June 13, 2013, Governor Rick Snyder signed the fiscal year 2014 budget into law. Snyder praised the budget as an "outstanding work product," pointing in particular to increased funding for early childhood education programs and a dental health program for low-income children. The budget as enacted also included funds for the hiring of additional state troopers and increased municipal revenue sharing. Elementary and secondary education spending was increased by three percent in the fiscal year 2014 budget (removing funds for retirement and early childhood education, the increase amounted to just over one percent).[12]

Some Democrats criticized the budget for failing to devote more funds to education, arguing that recent increases did not make up for cuts made during Snyder's first year in office. Snyder maintained that per-pupil spending had increased every year of his governorship.[12]

The budget did not include funds for expanded Medicaid coverage, which had been included in Snyder's proposed budget. At the time the fiscal year 2014 budget was enacted, Medicaid expansion was being debated as separate topic in the state legislature.[12]

Fiscal year 2013

See also: Michigan state budget (2012-2013)

Fiscal year 2012

See also: Michigan state budget (2011-2012)

Fiscal year 2011

See also: Michigan state budget (2010-2011)

Fiscal year 2010

See also: Michigan state budget (2009-2010)

Historical spending

State budget historical spending below was compiled by the National Association for State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).[5][9]

Historical state budget spending in Michigan ($ in millions)
Fiscal year General Fund Other funds Federal funds Bonds Budget totals
Total % of Budget Total % of Budget Total % of Budget Total % of Budget
2011-2012 $8,619 18.2% $20,844 44.1% $17,549 37.1% $274 0.6% $47,286
2010-2011 $8,360 17.2% $20,035 41.2% $19,919 41% $283 0.6% $48,597
2009-2010 $7,696 16.1% $20,254 42.4% $19,542 40.9% $267 0.6% $47,759
Averages: $8,225 17% $20,377.67 43% $19,003.33 40% $274.667 1% $47,880.67
General Fund: The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state.
Other funds: Expenditures from revenue sources that 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 funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds.
Federal funds: Funds received directly from the federal government.
Bonds: Expenditures from the sale of bonds, generally for capital projects.

State debt

According to a January 2014 report by the nonprofit organization State Budget Solutions, Michigan had a state debt of over $142 billion. Its state debt per capita was $14,435. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded public pensions.[13][14]

Total state debt in Michigan[15]
Type Totals U.S. rank
Total state debt $142,668,026,000 9
Per capita debt $14,435 25
State and other fund expenditures $29,463,000,000 17

Public pensions

See also: Michigan public pensions and Michigan public employee salaries

A 2012 report from the Pew Center on the States noted that Michigan's pension system was funded at 72 percent at the close of fiscal year 2010, below the 80 precent funding level experts recommend. Consequently, Pew designated the state's pension system as cause for "serious concern."[16]

Taken together, the funding ratio for the state's pension systems decreased from 87.12 percent in fiscal year 2007 to 65.86 percent in fiscal year 2011, a 21.26 percent drop. Likewise, unfunded liabilities increased from over $9.5 billion in fiscal year 2007 to more than $31 billion in fiscal year 2011.[17][18][19][20][21][22]

Credit ratings

States sometimes sell general obligation bonds to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). Credit rating agencies, such as Standard and Poor's, assign grades to states, evaluating their ability to pay the principal and interest on such bonds. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest. Generally speaking, a higher credit ranking indicates lower risk for an investor, which in turn lowers costs for taxpayers.[23]

The table below lists the Standard and Poor's credit ranking for Michigan from 2001 to 2012 (grades from surrounding states are provided for additional context).[23]

S&P credit ratings from 2001 to 2012
Michigan Illinois Indiana Ohio Wisconsin
2012 AA- A+ AAA AA+ AA
2011 AA- A+ AAA AA+ AA
2010 AA- A+ AAA AA+ AA
2009 AA- A+ AAA AA+ AA
2008 AA- AA AAA AA+ AA
2007 AA- AA AA+ AA+ AA-
2006 AA AA AA+ AA+ AA-
2005 AA AA AA AA+ AA-
2004 AA+ AA AA AA+ AA-
2003 AA+ AA AA+ AA+ AA-
2002 AAA AA AA+ AA+ AA-
2001 AAA AA AA+ AA+ AA

Federal aid to state budget

See also: Federal aid to budgets in the 50 states

The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.[24]

State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, Mississippi received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, Alaska received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.[24]

Federal aid to state budgets in 2012
State Federal aid as % of general revenue Total federal aid National rank
Michigan 33.74% $17,849,942,000 24
Illinois 25.66% $15,646,844,000 43
Indiana 32.96% $10,441,125,000 27
Ohio 34.88% $20,687,909,000 17
Wisconsin 28.19% $8,855,079,000 38

Stimulus

Michigan received $7.72 billion in federal stimulus funding between February 2009 and June 2013.[25]

Budget transparency

Transparency evaluation
Michigan Transparency and Accountability
Searchability N
600px-Red x.png
Grants N
600px-Red x.png
Contracts P
Partial.png
Line item expenditures N
600px-Red x.png
Dept./agency budgets Y
600px-Yes check.png
Public employee salaries N
600px-Red x.png
Last evaluated in 2008.
See also: Evaluation of Michigan state website and Constitutional provisions regarding reading of bills

The Michigan Transparency and Accountability website can be accessed here. The table to the right is helpful in evaluating the level of transparency provided by the site.

Independent transparency sites

The Mackinac Center for Public Policy maintains a transparency website, "Show Michigan The Money."

Multi-measure budget transparency profile

The Institute of Government and Public Affairs at the University of Michigan created a multi-measure transparency profile for Michigan, which measured state transparency as of September 2011 using indicators from a range of organizations. These indicators measured both website transparency and other recognized facets of governmental transparency. In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.[26][27]

IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Michigan tied for first in the nation with two other states, earning eight out of eight possible points.[27]

Michigan - IGPA score for budget process, contents and disclosure
Budget transparency indicator Yes or no?
Performance measures
{{{1}}}
"Generally Accepted Accounting Principles" budget Y
600px-Yes check.png
Multi-year forecasting
{{{1}}}
Annual cycle Y
600px-Yes check.png
Binding revenue forecast
{{{1}}}
Legislative revenue forecast
{{{1}}}
Non-partisan staff Y
600px-Yes check.png
Constitution or statutory tax/spend limitations Y
600px-Yes check.png
TOTAL 8

In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[27]

U.S. PIRG "Following the Money" report

See also: Following the Money 2014 Report

The U.S. Public Interest Research Group, a consumer-focused nonprofit organization based in Washington, D.C., released its annual report on state transparency websites in April 2014. The report, entitled "Following the Money," measured how transparent and accountable state websites are with regard to state government spending.[28] According to the report, Michigan received a grade of B and a numerical score of 86.5, indicating that Michigan was an "advancing" state in terms of transparency regarding state spending.[28]

Accounting principles

See also: Michigan government accounting principles

The Michigan Auditor General, as stated in Article 4, Section 53 of the state constitution, is responsible for conducting post-financial and performance audits of state government operations. In addition, certain sections of the Michigan Compiled Laws contain specific audit requirements in conformance with the constitutional mandate. Michigan's audit reports are published online.[29]

Contact information

Michigan State Budget Office
111 South Capitol Avenue, 6th Floor
Lansing, Michigan 48913
Telephone: 517-373-7560

See also

External links

Additional reading

References

  1. Bureau of Labor Statistics, "CPI Detailed Report Data for February 2014," accessed April 9, 2014
  2. InflationData.com, "Cumulative Inflation Calculator," February 28, 2014
  3. National Conference of State Legislatures, "State Experiences with Annual and Biennial Budgeting," updated April 2011
  4. 4.0 4.1 4.2 National Association of State Budget Officers, "Budget Processes in the States, Summer 2008," accessed February 21, 2014
  5. 5.00 5.01 5.02 5.03 5.04 5.05 5.06 5.07 5.08 5.09 5.10 5.11 5.12 5.13 National Association of State Budget Officers "State Expenditure Report, 2011-2013," accessed February 21, 2014
  6. 6.0 6.1 6.2 United States Census Bureau, "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014
  7. 7.0 7.1 United States Census Bureau, "Vintage 2009: Annual Population Estimates," accessed February 26, 2014
  8. 8.0 8.1 8.2 National Association of State Budget Officers, "State Expenditure Report, 2009-2011," accessed February 24, 2014
  9. 9.0 9.1 National Association of State Budget Officers, "State Expenditures Report, 2010-2012," accessed February 24, 2014
  10. National Association of State Budget Officers, "State Expenditure Report, 2009," accessed February 24, 2014
  11. National Association of State Budget Officers, "State Expenditure Report, 2008," accessed February 24, 2014
  12. 12.0 12.1 12.2 MLive.com, "Michigan Gov. Rick Snyder signs 'solid' $49.5 billion budget short on money for Medicaid expansion," July 1, 2013
  13. State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  14. Washington Examiner, "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014
  15. State Budget Solutions "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  16. Pew Center on the States, "Widening Gap Update: Michigan," June 18, 2012
  17. State of Michigan, "Comprehensive Annual Financial Report, Fiscal Year Ended September 30, 2012," accessed November 13, 2013
  18. Michigan Judges' Retirement System, "Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2012," accessed November 13, 2013
  19. Michigan State Employees' Retirement System, "Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2012," accessed November 13, 2013
  20. Michigan Public School Employees' Retirement System, "Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2012," accessed November 13, 2013
  21. Michigan Judges' Retirement System, "Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2012," accessed November 13, 2013
  22. Municipal Employees' Retirement System of Michigan, "2012 Comprehensive Annual Financial Report, Financial Section," accessed November 13, 2013
  23. 23.0 23.1 Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012
  24. 24.0 24.1 United States Census Bureau, "State Government Finances: 2012," accessed February 24, 2014
  25. Recovery.gov, "Stimulus Spending by State," accessed February 21, 2014
  26. Institute of Government and Public Affairs at University of Michigan, "Home page," accessed February 21, 2014
  27. 27.0 27.1 27.2 Institute of Government and Public Affairs at University of Michigan, "Budget Transparency Profiles - All 50 States," September 2011
  28. 28.0 28.1 U.S. Public Interest Research Group, "Following the Money 2014 Report," accessed April 15, 2014
  29. Michigan Office of the Auditor General, "Home page," accessed October 26, 2009