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

• Alaska
• Amy Dagley (bio)

Alaska's main sources of revenue comes from investment earnings, oil revenue, and federal funding. Alaska is the only state that has neither a state sales tax nor an individual income tax. Appropriations from the legislature for P-12 funding are distributed to 53 public school districts by the Department of Education and Early Development (DEED). The University of Alaska system has authority to spend its own receipts, including tuition, fees, and federal grant funding, but the legislature controls the state funding.

funding priorities

Since the last JEF special issue, the Alaska legislature made a supplemental appropriation in FY20 for the DEED operating budget, and the University of Alaska system.¹ The top four funding priorities in the state budget for 2020 shifted slightly with the Permanent Fund Dividend payment to residents moving from fourth to third place ($1.1 billion), while the University of Alaska moved from third to fourth ($633 million). The DEED, serving P-12 populations, continued to receive the largest portion of state monies ($1.3 billion), and health and social services remained in second place ($1.2 billion) for funding priorities.² The budget for 2021 reveals the top funding priorities will remain in the same rank but each are projected to see cuts in state funding as follows: P-12 through the DEED reduced by 0.9 percent, and the University of Alaska system reduced by 3.8 percent.³ The appropriation bills for 2021 were line item vetoed by the governor, specifically HB 205, where the school debt reimbursement payment was removed alongside a $30 million one-time funding for P-12 outside the formula.⁴ These items were funded by the federal CARES Act. Another $12.5 million was vetoed from the University of Alaska system.

The University of Alaska system has experienced more than $90 million in budget cuts in the last five years. In June 2020 the university system cut 39 degree programs and some sports programs. With enrollment numbers down and student housing at 50 percent capacity due to COVID-19, the university system faces further loss of revenue. [End Page 244] The COVID-19 pandemic is impacting P-12 education as well. Some school districts have reported lower enrollment numbers as students have opted for homeschool and correspondence school programs. As COVID-19 forced school districts to adopt virtual learning and other methods to provide instruction at the beginning of the 2020-2021 school year, the DEED released guidance to school districts on how to determine fulltime equivalent methodology⁵ under the new learning models.⁶

changes to the funding formula

Alaska's funding formula remains unchanged, with the base student allocation still at $5,390. The funding formula continues to use a number of factors, beginning with adjusting average daily membership for school size, then applying, for example, district cost factors, special needs, and decreased enrollment adjustments which are then multiplied by the base student allocation to provide a range of per-pupil expenditures in P-12 by district. However, Mt. Edgecumbe High School, a state run boarding school, receives appropriations directly from the legislature. In 2020, per pupil expenditures ranged from $6,751 in Galena City Schools to $93,298 in the Aleutian Region Schools.

pressing state issues

Alaska's 31^st Legislature adjourned with a budget earlier than usual, and for the first time in several years, P-12 education did not face a major budget cut. Alaska's legislature was focused on its current fiscal crisis which ultimately centered on a budget to address the COVID-19 pandemic, with little to no legislation impacting education in other ways. Moreover, Alaska has struggled with its state budget for several years as much of the state's services are funded by the undesignated general fund, which is impacted by oil revenue. As oil trading plummeted throughout the legislative session, the state provided a notable cash dividend to residents from the Permanent Fund Dividend (PFD), a state investment portfolio, that heavily relies on oil prices. With the fall of oil revenue, the state faces a deficit in next year's budget and has inadequate savings. This is exacerbated by the fact the state...

中文翻译：

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阿拉斯加州

代替摘要，这里是内容的简要摘录：

• 阿拉斯加州
• 艾米·达格利（生物）

阿拉斯加的主要收入来源来自投资收益，石油收入和联邦资金。阿拉斯加是唯一既没有州营业税又没有个人所得税的州。立法机关的P-12拨款由教育和早期发展部（DEED）分配给53个公立学区。阿拉斯加大学系统有权动用自己的收据，包括学费，杂费和联邦赠款，但立法机关控制着州的资助。

资金重点

自从上一期JEF特刊以来，阿拉斯加立法机关在20财年为DEED的运营预算和阿拉斯加大学系统追加拨款。¹ 2020年国家预算的前四大资金优先事项略有变化，向居民的永久性基金股息支付从第四名升至第三名（11亿美元），而阿拉斯加大学从第三名升至第四名（6.33亿美元）。为P-12人口服务的DEED继续获得最大部分的州拨款（13亿美元），而卫生和社会服务在资助重点方面仍排在第二位（12亿美元）。^2个2021年的预算显示最高的资金优先事项将保持不变，但预计每个州都将削减国家资金，具体如下：通过DEED的P-12减少0.9％，阿拉斯加大学系统减少3.8％。³ 2021年的拨款法案是州长否决的项目，特别是HB 205，其中取消了学校债务偿还款，并为公式之外的P-12提供了3,000万美元的一次性资金。⁴这些项目由联邦CARES法案资助。阿拉斯加大学系统又否决了1250万美元。

在过去的五年中，阿拉斯加大学系统的预算削减额超过9000万美元。2020年6月，大学系统削减了39个学位课程和一些体育课程。由于COVID-19，入学人数下降并且学生住房的容量达到50％，大学系统面临进一步的收入损失。[完244页] COVID-19大流行也影响着P-12教育。由于学生选择了家庭学校和函授学校课程，一些学区的入学人数有所减少。由于COVID-19迫使学区在2020-2021学年开始时采用虚拟学习和其他方法提供指导，因此DEED向学区发布了有关如何确定全日制等效方法的指南⁵在新的学习模式下。⁶

改变筹资方式

阿拉斯加的资助公式保持不变，基本学生分配仍为$ 5,390。资助公式继续使用多种因素，首先是根据学校规模调整平均每日会员人数，然后应用例如地区成本因素，特殊需求和入学人数减少等因素，然后将其乘以基本学生分配数，以得出P-12地区每个学生的支出范围。但是，州立寄宿学校Edgecumbe高中直接从立法机关获得拨款。2020年，每名学生的支出范围从Galena City学校的6,751美元到Aleutian Region学校的93,298美元不等。

紧迫的国家问题

阿拉斯加第31^街立法机关的预算休会时间比往年早，而且P-12教育几年来首次没有大幅削减预算。阿拉斯加的立法机关专注于当前的财政危机，该危机最终以解决COVID-19大流行的预算为中心，几乎没有立法影响其他方式的教育。此外，阿拉斯加几年来一直在为其国家预算苦苦挣扎，因为该州的许多服务都由未指定的普通基金提供资金，这受到石油收入的影响。由于石油交易在整个立法会议期间暴跌，该州通过永久性基金股息（PFD）向居民提供了可观的现金股息，该基金是国家投资组合，在很大程度上依赖于石油价格。随着石油收入的下降，明年该州将面临赤字。预算不足且没有足够的节余。国家使这一事实更加恶化。