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.
This infographic from the Connecticut General Assembly's Office of Fiscal Analysis illustrates the workings of the Education Cost Sharing (ECS) formula. The ECS formula is the method the state legislature has established to distribute approximately $2.36 billion in state education funding to local and regional public school districts.
These files, from the Connecticut State Department of Education, detail the Minimum Budget Requirement (MBR) for each town. All Connecticut towns have a MBR that — with some exceptions — they must adhere to in providing funding to their local school districts. According to the MBR, a town may not budget less for education than it did in the previous fiscal year, unless it can demonstrate specific achievements or changes within the town’s local school district.
Following each legislative session, the Connecticut General Assembly's nonpartisan Office of Legislative Research produces a report highlighting "major provisions of new laws affecting taxes." This report, titled "Acts Affecting Taxes, has been released annually since 2006, with the exception of 2007 and 2020 when no report was released.
Monthly reports from the Connecticut General Assembly's Office of Fiscal Analysis detailing its most recent estimated General Fund budget projections.
This data spreadsheet from the Connecticut State Department of Education, which spans from the 2011-12 school year to the 2024-25 school year, breaks down each Connecticut town's Education Cost Sharing (ECS) grant by the Alliance District and non-Alliance District portion. Alliance Districts, which are 36 of the lowest-performing local public school districts in the state, receive increased ECS funding "to support district strategies to dramatically increase student outcomes and close achievement gaps."