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Texas School Finance: Doing the Math on the State’s Biggest Expenditure
Published January 2019
Appendix II: State and Local Revenue Shares Three Approaches
As described in the Note on Methodology at the beginning of this report, the Legislative Budget Board and Texas Education Agency employ different assumptions in reporting data pertaining to the relative state and local shares of educational funding in the Foundation School Program (FSP). In this report, the Comptroller’s office employs a third method incorporating elements of both agencies’ approaches.
This appendix provides detail on the state and local shares over time under all three approaches.
| Fiscal Year | State Share | Local Share |
|---|---|---|
| 2000 | 47.0% | 53.0% |
| 2001 | 43.5% | 56.5% |
| 2002 | 40.2% | 59.8% |
| 2003 | 39.7% | 60.3% |
| 2004 | 37.0% | 63.0% |
| 2005 | 37.3% | 62.7% |
| 2006 | 33.8% | 66.2% |
| 2007 | 39.7% | 60.3% |
| 2008 | 48.5% | 51.5% |
| 2009 | 45.5% | 54.5% |
| 2010 | 46.6% | 53.4% |
| 2011 | 48.0% | 52.0% |
| 2012 | 45.9% | 54.1% |
| 2013 | 44.9% | 55.1% |
| 2014 | 45.1% | 54.9% |
| 2015 | 43.5% | 56.5% |
| 2016 | 43.7% | 56.3% |
| 2017 | 41.8% | 58.2% |
| 2018 | 40.1% | 59.9% |
| 2019 | 38.0% | 62.0% |
Source: Legislative Budget Board
| Fiscal Year | State Share | Local Share |
|---|---|---|
| 2000 | 47.7% | 52.3% |
| 2001 | 44.9% | 55.1% |
| 2002 | 42.2% | 57.8% |
| 2003 | 40.1% | 59.9% |
| 2004 | 39.2% | 60.8% |
| 2005 | 37.2% | 62.8% |
| 2006 | 34.8% | 65.2% |
| 2007 | 41.1% | 58.9% |
| 2008 | 49.3% | 50.7% |
| 2009 | 46.0% | 54.0% |
| 2010 | 46.8% | 53.2% |
| 2011 | 48.0% | 52.0% |
| 2012 | 45.6% | 54.4% |
| 2013 | 44.5% | 55.5% |
| 2014 | 44.9% | 55.1% |
| 2015 | 43.6% | 56.4% |
| 2016 | 43.5% | 56.5% |
| 2017 | 41.6% | 58.4% |
| 2018 | 39.9% | 60.1% |
Source: Texas Education Agency
| Fiscal Year | State Share | Local Share |
|---|---|---|
| 2000 | 45.6% | 54.4% |
| 2001 | 42.7% | 57.3% |
| 2002 | 39.3% | 60.7% |
| 2003 | 36.5% | 63.5% |
| 2004 | 35.4% | 64.6% |
| 2005 | 33.4% | 66.6% |
| 2006 | 30.5% | 69.5% |
| 2007 | 37.0% | 63.0% |
| 2008 | 46.2% | 53.8% |
| 2009 | 42.3% | 57.7% |
| 2010 | 44.2% | 55.8% |
| 2011 | 45.5% | 54.5% |
| 2012 | 43.0% | 57.0% |
| 2013 | 41.9% | 58.1% |
| 2014 | 42.2% | 57.8% |
| 2015 | 40.4% | 59.6% |
| 2016 | 40.4% | 59.6% |
| 2017 | 38.2% | 61.8% |
| 2018 | 36.0% | 64.0% |
Sources: Texas Education Agency and Texas Comptroller of Public Accounts