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

• Minnesota
• Nicola A. Alexander (bio)

Minnesota has a biennial budget, where the governor makes proposals to the operating budget in odd years, with proposed capital expenditures made in even years; supplements to the previous budget are typical. This fiscal year is anything but typical with the onslaught of the novel corona virus, COVID-19. Before the impact of the pandemic was felt, Governor Walz, the Democratic governor, proposed his first state budget in February 2019 to the only divided state legislature in the United States. The FY 2020-21 biennial budget was passed by the Legislature and signed into law by Governor Walz in May 2019. In February 2020, a supplementary budget was released. The compromise budget reflected a plan to spend down the state's budget surplus, use money from an existing health care tax and expend some of the rainy day fund. Several special sessions later, there was no surplus to spend down. This summation reports on the FY 2020-2021 biennium, refers to the pre-COVID-19 recommendations, and highlights legislative proposals in response to the pandemic.

Minnesota faces sharp budget declines and the once-rosy picture of large surpluses has fast disappeared. A deficit of $2.426 billion for all funds is now projected for the current biennium, which is almost a $4 billion change compared to the February forecast. The projected general fund balance is -$2.34 billion. Minnesota policymakers created the COVID-19 Minnesota fund in the state treasury to pay expenditures related to a peacetime emergency declared by Governor Walz in Executive Order 20-0. The Minnesota Legislature transferred $200 million from the state's general fund to the COVID-19 Minnesota Fund. The fund will expire on December 31, 2020. This emergency education relief is only about a quarter of the total education revenue that Minnesota will get from the federal coronavirus relief package. If distributed evenly across the state, districts would receive about $50 per pupil.

Like all other states, unemployment rolls have surged and the demand for public services has expanded, pushing the state into an economic bind. Total available General Fund revenues have declined to $49.1 billion from the original estimates of $52.7 billion. The bulk of Minnesota's revenues come from individual income taxes, which accounts for $24.3 billion, 53.9 percent, of General Fund revenues. The next two highest revenue sources are $10.7 billion (23.7 percent) from sales taxes, and $2.7 billion (6 percent) from corporate taxes. The $2.359 billion budget reserve remains available to mitigate the budgetary impact of the pandemic. [End Page 302]

funding priorities for p-12 and/or higher education

The General Fund has the biggest share of the overall state budget. General Fund spending was nearly $48.7 billion, which accounted for 55 percent of the state's overall 2020-2021 biennial spending of $86 billion from all funds (Minnesota Management and Budget 2019).

Funding for E-12 education continues to dominate General Fund expenditures.

Spending on E-12 education was just under $20 billion and accounted for 41.1 percent of General Fund expenditures in the 2020-2021 biennium. Spending on Higher Education was $3.4 billion and accounted for 7 percent of General Fund expenditures; this reflects a continued decline in the portion of the state budget devoted to Higher Education.

Governor Walz's priorities in his pre-corona virus supplemental budget included increased support for student wellbeing; expanded data integration and IT programs, re-establishing equity coaches, expanding Indigenous education for all, and to restore Head Start Tribal allocations. He also wanted to prioritize the educator's online licensing system.

changes to funding formula for p-12 and/or higher education

The 2019 Minnesota legislative session initially resulted in $569 million more devoted to education funding for public school districts in the FY 2020-21 biennium (Minnesota Management and Budget, 2019). Most of that additional spending was on increasing the basic education formula by $388.8 million, reflecting a two percent increase over the previous biennium. In FY 2021, the basic general education aid was $6,567 per pupil. Additional state general and categorical dollars supplement this basic amount. Combined, total expenditures...

中文翻译：

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明尼苏达州

代替摘要，这里是内容的简要摘录：

• 明尼苏达州
• 尼古拉·亚历山大（生物）

明尼苏达州有一个两年期预算，州长在奇数年内向运营预算提出建议，而拟议的资本支出则在偶数年提出；以前预算的补充是很典型的。由于新型日冕病毒COVID-19的袭击，本财年不算典型。在感受到大流行的影响之前，民主党州长瓦尔兹州长瓦尔兹（Walz）于2019年2月向美国唯一的分裂州立法机关提出了他的首个州预算。立法机关通过了2020-21财年两年期预算，并于2019年5月由州长Walz签署成为法律。2020年2月，发布了补充预算。折衷预算反映了一项计划，该计划用于削减该州的预算盈余，动用现有医疗税中的资金以及支出一些雨天基金。几届特别会议之后，没有多余的钱可以花掉。这份关于2020-2021财年双年度的总结报告参考了COVID-19之前的建议，并重点介绍了应对大流行的立法建议。

明尼苏达州面临着预算急剧下降的局面，昔日的巨额盈余已经迅速消失。现在预计本两年期所有资金的赤字为24.26亿美元，与2月份的预测相比，几乎变化了40亿美元。预计普通基金结余为-23.4亿美元。明尼苏达州的决策者在州财政部创建了COVID-19明尼苏达州基金，以支付与州长Walz在20-0号行政命令中宣布的和平时期紧急情况有关的支出。明尼苏达州立法机关从该州的普通基金中转移了2亿美元到COVID-19明尼苏达州基金。该基金将于2020年12月31日到期。这种紧急教育救济仅占明尼苏达州从联邦冠状病毒救济计划中获得的总教育收入的四分之一。如果在全州范围内平均分配，

像所有其他州一样，失业人数激增，对公共服务的需求也在扩大，这使该州陷入了经济困境。普通基金可用总收入从原来的527亿美元下降到491亿美元。明尼苏达州的大部分收入来自个人所得税，占个人基金总收入的243亿美元，占53.9％。接下来的两个最高收入来源分别是来自销售税的107亿美元（23.7％）和来自公司税的27亿美元（6％）。仍有23.59亿美元的预算储备金可用于缓解大流行的预算影响。[结束页302]

p -12和/或高等教育的资助重点

普通基金在国家总预算中所占比例最大。普通基金的支出接近487亿美元，占该州2020-2021两年期所有基金总支出860亿美元的55％（明尼苏达州管理与预算局2019年）。

E-12教育的资金继续支配普通基金的支出。

E-12教育支出不到200亿美元，占2020-2021两年期普通基金支出的41.1％。高等教育支出为34亿美元，占普通基金支出的7％；这反映出国家预算中用于高等教育的部分持续下降。

州长Walz在日冕前病毒补充预算中的优先事项包括增加对学生福祉的支持。扩大了数据集成和IT计划，重建了股权教练，扩大了所有人的土著教育，并恢复了Head Start Tribal的分配。他还想优先考虑教育者的在线许可系统。

更改-12岁和/或高等教育的资助公式

2019年明尼苏达州立法会议最初在2020-21财年双年度中增加了5.69亿美元用于公立学区的教育资金（明尼苏达州管理和预算，2019年）。大部分额外支出用于增加基础教育公式3.88亿美元，比上一个两年期增加了2％。在2021财年，普通基础教育援助为每名学生6,567美元。额外的州一般和分类美元补充了此基本金额。总支出合计...