In lieu of an abstract, here is a brief excerpt of the content:

• Tennessee
• Lisa G. Driscoll

funding priorities

The FY 21 budget process in the 2020 Tennessee legislature began in February with the governor's initial $40.8 billion proposed budget which was $1.5 billion (3.7 percent) higher than the FY 20 budget with state revenue expenditures 6.0 percent higher or $1.1 billion.¹ Substantial funding was proposed for salary increases for both public school ($5.2 billion) and state higher education ($2.1 billion) to fund enrollment growth and inflationary costs in the Basic Education Program (BEP) equalization formula, K-12 literacy, higher education performance, university facility projects, school choice/charter school initiatives, and a new K-12 Mental Health Trust Fund among other projects.² At that time state tax revenues had entered their 11^th consecutive year of growth and the rainy day reserve funds totaled almost $1.5 billion which comprised 7.1 percent or just below the required 8 percent statutory minimum.

Yet, in late March 2020 with the COVID-19 pandemic forcing a state of emergency declaration coupled with a growing recognition that state tax revenue was decreasing, the governor proposed an amended "No-Growth Budget" FY 21 budget that assumed a drop in projected growth from 3.1 to zero.³ This $39 million amended budget maintained and reduced funding BEP funding and inflationary increases, higher education performance outcomes, and state contributions to pensions and health insurance, but cut funding for salary increases (K-12 from four percent to two percent; higher education from 2.5 percent to 1.5 percent), and deleted funding for the charter schools facilities, the voucher program, and the newly proposed the K-12 mental health initiative.

The passage of this amended budget was predicated by a meeting by the Tennessee Funding Board featuring presentations by leading economists forecasting a state revenue shortfall between $231 million and $700 million for FY 20 and between $582 million [End Page 357] and $1.5 billion for FY 21.⁴ For the next three months (March through May) tax revenue receipts declined by over $850 million from revenue estimates.⁵ Although in June state revenue collections were in recovery and would increase to over $650 million over budget estimates,⁶ the governor proposed, and the legislature passed an even more austere FY 21 budget in June 2020 which was level funded to FY 20 levels, including $681 million in reductions.⁷

By the end of the 2020 fiscal year, however, the shortfall had remedied itself and total tax revenue for FY 20 was 2.42 percent above and $369 million over that budgeted.⁸ When fiscal changes and cuts implemented during fiscal year 2020 are considered, the final FY 20 revenue was $484.9 million greater than the revised general fund estimate.⁹

changes to k-12 funding

There were no changes to the state funding and equalization formula for FY 21. Tennessee enrolled 966,265 students in average daily membership for FY 19.¹⁰ Total operating expenditures for K-12 education in Tennessee for FY 19 were slightly over $9.79 billion of which $5.73 billion were state funds.¹¹ Operating funds per pupil in Average Daily Attendance were $9,932.¹²

changes to higher education funding

Recurring expenditures to higher education included $xx million to the state's need-based grant, the Tennessee Student Assistance Award. In FY 19 Tennessee Promise, a last-dollar state scholarship program, funded $29 million for the 18,826 students who enrolled in eligible institutions.¹³ [End Page 358]

federal coronovirus funding

Nationally, the Coronavirus Aid, Relief and Economic Security (CARES) Act¹⁴ provided nearly $14 billion is designated for aid in the form of emergency grants to higher education students through the special Higher Education Emergency Relief Act. For Tennessee 127 college and universities received $237 million for distribution to students who were impacted by the COVID-19 virus of which at least 50 percent of funds must be used for eligible students. [End Page 359]

Lisa G. Driscoll Lisa G. Driscoll is Associate Professor in the Department of Educational Leadership & Policy Studies at The University of Tennessee, Knoxville

Footnotes

1. Tennessee Department of Finance & Administration, Fiscal Year 2020-2021...

中文翻译：

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田纳西州

代替摘要，这里是内容的简要摘录：

• 田纳西州
• 丽莎·德里斯科尔（Lisa G.Driscoll）

资金重点

The FY 21 budget process in the 2020 Tennessee legislature began in February with the governor's initial $40.8 billion proposed budget which was $1.5 billion (3.7 percent) higher than the FY 20 budget with state revenue expenditures 6.0 percent higher or $1.1 billion.¹ Substantial funding was proposed for salary increases for both public school ($5.2 billion) and state higher education ($2.1 billion) to fund enrollment growth and inflationary costs in the Basic Education Program (BEP) equalization formula, K-12 literacy, higher education performance, university facility projects, school choice/charter school initiatives, and a new K-12 Mental Health Trust Fund among other projects.² At that time state tax revenues had entered their 11^th consecutive year of growth and the rainy day reserve funds totaled almost $1.5 billion which comprised 7.1 percent or just below the required 8 percent statutory minimum.

Yet, in late March 2020 with the COVID-19 pandemic forcing a state of emergency declaration coupled with a growing recognition that state tax revenue was decreasing, the governor proposed an amended "No-Growth Budget" FY 21 budget that assumed a drop in projected growth from 3.1 to zero.³ This $39 million amended budget maintained and reduced funding BEP funding and inflationary increases, higher education performance outcomes, and state contributions to pensions and health insurance, but cut funding for salary increases (K-12 from four percent to two percent; higher education from 2.5 percent to 1.5 percent), and deleted funding for the charter schools facilities, the voucher program, and the newly proposed the K-12 mental health initiative.

The passage of this amended budget was predicated by a meeting by the Tennessee Funding Board featuring presentations by leading economists forecasting a state revenue shortfall between $231 million and $700 million for FY 20 and between $582 million [End Page 357] and $1.5 billion for FY 21.⁴ For the next three months (March through May) tax revenue receipts declined by over $850 million from revenue estimates.⁵ Although in June state revenue collections were in recovery and would increase to over $650 million over budget estimates,⁶ the governor proposed, and the legislature passed an even more austere FY 21 budget in June 2020 which was level funded to FY 20 levels, including $681 million in reductions.⁷

然而，到2020财年末，这一短缺状况已得到纠正，并且20财年的总税收收入比预算高2.42％，比预算高3.69亿美元。⁸如果考虑到2020财年实施的财政变动和削减措施，20财年的最终收入将比经修订的普通基金预算多4.849亿美元。⁹

更改K-12资金

有到国家资金和均衡公式FY 21田纳西没有变化招收966265名学生平均每天的成员为FY 19 ¹⁰总营运开支为K-12教育在美国田纳西州的FY 19人略超过9.79 $十亿其中$ 5.73十亿是国家资金。¹¹每名学生平均每日出勤的运营资金为9,932美元。¹²

高等教育经费的变化

高等教育的经常性支出包括获得该州基于需求的补助金XX百万美元，即田纳西州学生援助奖。在田纳西州的19财年，州政府提供了最后一笔资金奖学金，为符合条件的就读院校中的18,826名学生提供了2,900万美元的资助。¹³ [结束页358]

联邦冠状病毒资金

在全国范围内，《 Coronavirus援助，救济和经济安全（CARES）法案^14》通过特殊的“高等教育紧急救济法案”，以紧急补助的形式，为高等教育学生提供了近140亿美元的援助。对于田纳西州，有127所大学和大学获得了2.37亿美元，用于分配给受COVID-19病毒影响的学生，其中至少50％的资金必须用于合格的学生。[结束页359]

Lisa G. Driscoll Lisa G. Driscoll是诺克斯维尔田纳西大学教育领导与政策研究系副教授

脚注

1.田纳西州财政与行政部，2020-2021财年...