Unofficial demonstration dashboard
State of Alabama
Alabama's fiscal year runs October 1 – September 30, and it appropriates in two separate bills. This page summarizes the FY 2027 Education Trust Fund and General Fund budgets, revenues, reserves, and debt from official state documents, with every figure labeled by basis and every gap disclosed.
The color bar above is a simplified bar in the Alabama flag colors — it is not a rendering of the flag, and the hex values are generic web values, not official specifications.
Overview
Alabama's fiscal year runs October 1 – September 30. The current fiscal year is FY 2027, October 1, 2026 – September 30, 2027, funded by two separate appropriation bills: the Education Trust Fund (ETF) budget and the General Fund (SGF) budget, both passed in the 2026 session.
Two budgets — never one combined total. Alabama appropriates education and general government in separate bills. Adding $10.48 billion and $3.74 billion gives $14.22 billion, but that sum is not the state budget: it omits roughly $35 billion of earmarked and federal funds. The Legislative Fiscal Office's Budget Fact Book 2025 puts FY 2025 grand total appropriations at $49,537 million, including $19,764 million of earmarked state and federal/local funds on the General Fund side and $17,063 million on the ETF side. The two budgets are presented separately on this page, and no combined "total budget" figure is asserted.
Sources: Alabama Dept. of Finance, FY 2027 budget presentation (Director Bill Poole); Legislative Fiscal Office, Budget Fact Book 2025; U.S. Census Bureau, QuickFacts: Alabama.
Enacted budgets — FY 2027, two bills
Education Trust Fund — $10.48 billion appropriations (+5.75% over FY 2026)
| ETF share | Share of FY 2027 appropriations |
|---|---|
| K-12 education | 68.02% |
| Higher education | 25.82% |
| Other | 6.17% |
| Total (shares sum to 100.01% on rounding) | 100.01% |
Within the main ETF budget: CHOOSE Act education savings accounts $86.25 million ($85 million in awards + $1.25 million administration); a 2% educator raise; a conditional $32.9 million one-time bonus for retired educators. ETF appropriations are capped by the Rolling Reserve Act (Act 2023-390): the appropriation cap / secondary spending limit for FY 2027 is 105.75%.
Not part of the main ETF budget (separate distributions)
| FY 2026 supplemental appropriation | $419.7 million (K-12 $274M, 65.23%; Higher Ed $109M, 26.03%; Other $36M, 8.75%; shares sum to 100.01% on rounding) |
| Advancement and Technology Fund distribution | $1 billion |
| Transfer from the Educational Opportunities Reserve Fund | $500 million |
General Fund — $3.74 billion appropriations (+1% over FY 2026)
| Final General Fund appropriations, FY 2027 | $3.74 billion (House $12.6M above the Senate's $3.72B) |
| State employee cost-of-living adjustment (2%) | $16 million |
| Debt service increase (new prison construction) | +$10.4 million |
| Conditional deposits (only if available at end of FY 2026) | $15 million each to the GF Budget Reserve Fund and the Medicaid Reserve Fund |
| First payment toward the new State House (about $400M total) | $10 million |
| Correctional Facilities Maintenance Fund reduction | −$1.84 million |
| ADEM General Fund reduction (federal matching changes) | −$13 million |
| CHIP funding moved from General Fund to ETF, starting FY 2027 | +$19.25 million to ETF |
ETF growth pressure in FY 2027: of the $570 million of additional revenue over FY 2026, most was consumed by PEEHIP (+$380 million) and teacher raises (+$100 million). FY 2027 year-over-year estimated ETF receipts growth is 2.35%.
Sources: Alabama Dept. of Finance, FY 2027 budget presentation; Legislative Fiscal Office, Budget Fact Book 2025.
Revenues by source — what is known, and what is not
Dollar-by-source ETF receipts table not located. The Finance presentation gives ETF appropriations, not receipts by source, so no dollar table is shown here. What is verified is the share structure, from the House Ways and Means Education Chair's presentation:
| Income tax, share of ETF receipts | ~68% |
| Sales tax, share of ETF receipts | ~24% |
| General Fund receipts, FY 2025 (LSA certified) | $3,453,739,897 |
ETF estimated flow, FY 2025 — labeled ESTIMATED (State Budget Report 2025, published February 2024)
| ETF line ($) | FY 2025 estimated |
|---|---|
| Balance to begin the year | $1,449,405,959 |
| Net receipts | $10,175,000,000 |
| Total available | $11,624,405,959 |
| Expenditures | $9,348,506,169 |
| Supplemental appropriation | $400,869,013 |
| Balance, end of year | $1,875,030,777 |
| Transfer to Budget Stabilization Fund | $113,175,915 |
| Transfer to Advancement and Technology Fund | $668,115,022 |
| Transfer to Educational Opportunities Reserve Fund | $267,246,009 |
| Transfers total | $1,048,536,946 |
| Carried forward after transfers | $826,493,831 |
The FY 2025 column of the State Budget Report 2025 is an estimate — the report was published in February 2024, before FY 2025 ended — and is labeled as such. The flow sums exactly: beginning balance plus net receipts equals total available; total available minus expenditures minus supplemental equals the end balance; the three transfers sum to $1,048,536,946, and end balance minus transfers equals the carried-forward amount.
Sources: State Budget Report 2025 (budget.alabama.gov); House Ways and Means Education Chair presentation (ETF receipt shares); Legislative Fiscal Office, Budget Fact Book 2025.
Expenditures
Alabama's enacted expenditure presentation is the two-budget split in the Budget section above: ETF appropriations $10.48 billion (K-12 68.02%, Higher Ed 25.82%, Other 6.17%) and General Fund appropriations $3.74 billion. The FY 2025 estimated ETF expenditure lines are in the Revenues section's flow table ($9,348,506,169 expenditures + $400,869,013 supplemental).
Sources: Alabama Dept. of Finance, FY 2027 budget presentation; State Budget Report 2025.
Fund balance & reserves
Reserve mechanics — Code of Alabama §29-9-4 (current text)
| Budget Stabilization Fund | Up to 1% of prior-year ETF appropriations until it reaches 10% of prior-year appropriations |
| Advancement and Technology Fund | 50% of the remainder, up to $1 billion per year |
| Educational Opportunities Reserve Fund | 20% of the remainder |
| Available for supplemental appropriation | 30% of the remainder |
Old-cap warning: secondary sources describing a 7.5% threshold for the Budget Stabilization Fund state the old cap. The current Code sets 10% — this page uses the Code, not the secondary source.
Reserve balances (vintages labeled)
| Advancement and Technology Fund, after the FY 2025 transfer (LSA) | $1.66 billion |
| Budget Stabilization Fund (Dept. of Finance estimate, 2025) | ~$940 million |
| Educational Opportunities Reserve Fund (Dept. of Finance estimate, 2025) | ~$1.04 billion |
| Earlier vintage (2024): EORF ~$1.2B, BSF ~$823M, A&T ~$1.7B | Labeled as the earlier vintage, not current |
General Fund condition, LSA presentation ($)
| SGF line | FY 2025 | FY 2026 |
|---|---|---|
| Beginning balance | $549,360,040 | $362,305,044 |
| Reversions | $210,287,375 | — |
| Receipts (LSA certified) | $3,453,739,897 | $3,397,094,771 |
| Total available | $4,213,387,313 | $3,759,399,815 |
| Appropriations and obligations | $3,851,082,269 | $3,360,993,112 |
| Projected ending balance | $362,305,044 | $398,406,703 |
FY 2025 components sum to $4,213,387,312 — $1 less than the published total available of $4,213,387,313, a $1 rounding difference, disclosed here. FY 2026 sums exactly, and both ending balances are exact (total available minus appropriations).
Sources: Legislative Fiscal Office, "Presentation to the Legislature on Alabama's Financial Condition" (2025); Code of Alabama §29-9-4.
What this section deliberately omits
- The General Fund Budget Reserve Fund balance — not located. Its mechanics are stated (20% of unanticipated unappropriated General Fund ending balance) but no balance is asserted.
- Any "Stability Fund ~$713 million" figure from a weak, undated secondary source — not used.
State debt — Budget Fact Book 2025, as of September 30, 2023 (vintage labeled)
Vintage warning: the newest bond table located is as of September 30, 2023, citing Dept. of Examiners of Public Accounts Report 24-275. No newer bond table was located, so the 2023 vintage is labeled — not presented as current.
| Debt, September 30, 2023 | Outstanding | Per capita |
|---|---|---|
| General obligation bonds | $556,425,236 | $108.93 |
| Revenue bonds | $5,538,489,606 | $1,084.18 |
| Total | $6,094,944,842 | $1,193.11 |
Revenue bonds dominate Alabama's debt — $5.54 billion of the $6.09 billion total. Debt service: FY 2024 GO $111,154,056 + revenue $438,046,465; FY 2025 GO $66,361,525 + revenue $539,252,035; FY 2026–2043 GO $495,207,485 + revenue $6,938,028,499.
Source discrepancy, disclosed: the two published components sum to $6,094,914,842 — $30,000 below the Fact Book's printed total of $6,094,944,842. The per-capita figures sum exactly ($108.93 + $1,084.18 = $1,193.11). The printed total is shown as printed; the $30,000 gap is a discrepancy in the source, not a correction made here.
Source: Legislative Fiscal Office, Budget Fact Book 2025, p. 1 (citing Dept. of Examiners of Public Accounts Report 24-275).
State facts & symbols
| Capital | Montgomery |
| Admitted to the Union | December 14, 1819 — 22nd state |
| Counties | 67 |
| Population estimate, July 1, 2025 (Census Vintage 2025) | 5,193,088 — an estimate, never a Census count |
| Percent change, April 1, 2020 base to July 1, 2025 | +3.3% |
| FIPS code | 01 |
| State bird | Yellowhammer (northern flicker) |
| State flower | Camellia |
| State tree | Longleaf pine |
| State motto | “Audemus jura nostra defendere” — “We dare defend our rights” |
| State nickname | Yellowhammer State |
| Flag colors | Crimson saltire on white — color names only; no official hex values are claimed on this page |
Sources: U.S. Census Bureau, QuickFacts: Alabama; Alabama state symbols (alabama.gov).
Sources & checks
Source documents
- Alabama Dept. of Finance, FY 2027 budget presentation (Director Bill Poole)
- Legislative Fiscal Office, Budget Fact Book 2025
- State Budget Report 2025 (budget.alabama.gov)
- Legislative Fiscal Office, "Presentation to the Legislature on Alabama's Financial Condition" (2025)
- Code of Alabama §29-9-4
- U.S. Census Bureau, QuickFacts: Alabama (Vintage 2025)
Sum-check log (recomputed at build time)
- ETF shares: 68.02 + 25.82 + 6.17 = 100.01% (rounding, disclosed).
- Supplemental shares: 65.23 + 26.03 + 8.75 = 100.01% (rounding, disclosed).
- ETF FY 2025 flow: beginning + receipts = total available, exact; available − expenditures − supplemental = end balance, exact; transfers sum to $1,048,536,946, exact; end balance − transfers = carried forward, exact.
- SGF condition: FY 2026 sums exact; FY 2025 components sum $1 below the published total (rounding, disclosed); both ending balances exact.
- Debt: GO + revenue = $6,094,914,842, $30,000 below the printed total of $6,094,944,842 (source discrepancy, disclosed on the page); per-capita figures sum exactly ($108.93 + $1,084.18 = $1,193.11).
What this page deliberately omits
- Dollar-by-source ETF receipts (not located — shares only).
- General Fund Budget Reserve Fund balance (not located).
- Any combined "$14.22 billion total budget" (would omit ~$35B of earmarked/federal funds).
- Any official hex color claim for Alabama.