Resource Center

The Resource Center contains a wide collection of reports, publications, and data from Connecticut and national sources. To navigate through the Resource Center, use the keyword search below or browse by selecting a specific category using the drop-down menu below the Featured post.

Fiscal Accountability Reports (Office of Fiscal Analysis)

Nov 20, 2024 Featured

Each November, in accordance with state statute, the Connecticut General Assembly's Office of Fiscal Analysis produces a Fiscal Accountability Report. According to statute, the report must explain: (1) the level of spending changes from current year spending allowed by consensus revenue estimates, (2) any changes to current year spending necessary because of “fixed cost drivers,” and (3) the total change to current year spending required to accommodate fixed cost drivers without exceeding current revenue estimates.

OFA Fiscal Accountability Report - FY 2025 OFA Fiscal Accountability Report - FY 2025 Presentation OFA Fiscal Accountability Report - FY 2024 OFA Fiscal Accountability Report - FY 2024 Presentation OFA Fiscal Accountability Report - FY 2023

State Budget State Revenue & Spending

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Summaries of Legislation Impacting Connecticut's Sales & Use Tax (Department of Revenue Services)

Nov 5, 2024

Following most legislative sessions, Connecticut's Department of Revenue Services releases a Special Notice detailing legislation that was passed that impacts the state's sales and use tax. These Special Notices summarize each relevant piece of legislation as well as provide the date for when each piece goes into effect.

Legislation Impacting Sales and Use Tax - 2024 Session Legislation Impacting Sales and Use Tax - 2023 Session Legislation Impacting Sales and Use Tax - 2021 Session Legislation Impacting Sales and Use Tax - 2019 Session Legislation Impacting Sales and Use Tax - 2018 Session

State Revenue & Spending Taxes

Local Public School District Net Current Expenditures Per Pupil (CT State Department of Education)

Oct 25, 2024

This resource features data from the Connecticut State Department of Education detailing per-student spending from 2007-24 for each Connecticut local public school district. The data includes net current expenditures (NCE) per pupil (NCEP) and special education Excess Cost grant basic contributions for the May payment.

2023-24 Net Current Expenditures Per Pupil 2022-23 Net Current Expenditures Per Pupil 2021 22 Net Current Expenditures Per Pupil 2020 21 NCEP 2019 20 Net Current Expenditures Per Pupil

District/School Spending

State Spending Cap (Office of Legislative Research)

Oct 23, 2024

This research report from the Connecticut General Assembly's nonpartisan Office of Legislative Research summarizes the State of Connecticut's spending cap, which limits the annual growth in state spending by restricting the legislature’s authority to make appropriations.

OLR State Spending Cap

State Budget State Revenue & Spending

Connecticut Municipal Fiscal Indicators (Office of Policy and Management)

Sep 20, 2024

Municipal Fiscal Indicators contains the most current financial data available for each of Connecticut's 169 municipalities. This database of information includes selected demographic and economic data relating to, or having an impact upon, a municipality’s financial condition. The most recent edition is for the Fiscal Years Ended 2018-2022.

Connecticut Municipal Fiscal Indicators

Municipal Aid & Spending

Actuarial Valuation and Review Reports on Other Post-employment Benefits (OPEB) (Office of the State Comptroller)

Sep 4, 2024

Periodically since 2008, an actuarial valuation and review has been conducted concerning the State of Connecticut's Other Post-employment Benefits (OPEB) program. Other Post-employment Benefits are benefits (other than pensions) that the State of Connecticut provides to state employees once they retire. These benefits include medical, dental, and life insurance as well as prescription drug coverage.

Actuarial Valuation and Review Reports on OPEB (Most Recent Report) Actuarial Valuation and Review Reports on OPEB (Previous Reports)

Fixed Costs

Articles you may like:

Demographic Trends of Connecticut’s English Learners (SYs 2015-16 through 2019-20) (Connecticut State Department of Education) Connecticut Municipal Fiscal Indicators (Office of Policy and Management) Breakout of Education Cost Sharing (ECS) Grant Entitlements Between Alliance and Non-Alliance School Districts (CT State Department of Education) Education Funding 101: ECS Grant and Choice Schools (Office of Fiscal Analysis & Office of Legislative Research) Monthly State Budget Forecasts (Office of Policy and Management)