State Receipts

The State General Fund (GF) is one of six major operating funds in the State of Alabama. Revenues credited to the GF are used for the ordinary expenses of the executive, legislative, and judicial departments of state government, for other functions of government, for debt service on certain general obligation bond issues, and for capital outlay. The GF supports state programs such as child development and protection, criminal justice, conservation efforts, economic development, public health and safety, mental health, Medicaid, legislative activities, and the court system. Taxes from over 40 sources are deposited into the GF, with the largest sources being the insurance company premium tax, interest on the Alabama Trust Fund, use tax, simplified sellers use tax, cigarette tax, ad valorem tax, and the Alabama Alcoholic Beverage Control Board profits.

The Education Trust Fund (ETF) is the largest operating fund in the state. Revenues credited to the ETF are used for the support, maintenance and development of public education in Alabama, debt service and capital improvements relating to educational facilities, and other functions related to educating the state’s citizens. Programs and agencies supported by the ETF include K-12 education, public library services, performing and fine arts, various scholarship programs, the state’s education regulatory departments, and two- and four-year colleges and universities. Funding from the ETF is also provided to non-state agencies that provide educational services to the people of Alabama, including the arts, disease counseling and education, and youth development. Twelve tax sources are allocated to the ETF, the largest of which are the individual and corporate income tax, sales tax, utility tax, and use tax.

For details concerning GF and ETF revenues or further explanation of the various appropriations, please contact Doryan Carlton. Assignments of budget analysts to selected agencies and programs can be found on the Contact Us page.