Welcome to the House Fiscal Agency
Current Reports

- Consensus Revenue Agreement, Final Summary January 15, 2021. This memo provides a summation of the agreements reached at the January 2021 conference. These consensus estimates will be reviewed or updated at the May 2021 conference.
- Consensus Revenue Agreement, Executive Summary January 15, 2021. Economic and Revenue Forecasts for Fiscal Years 2021, 2022 and 2023.
- Consensus Revenue Estimating Conference Agenda January 15, 2021. Broadcast details and agenda. Click here to view on House TV. Click here for presentation materials.
- Economic Outlook and Revenue Estimates for Michigan FY 2020-21 Through FY 2022-23 January 14, 2021. Prepared by Jim Stansell, Senior Economist and Benjamin Gielczyk, Associate Director. This report includes a national and state economic forecast for calendar year (CY) 2020 through CY 2023. It also presents preliminary General Fund/General Purpose (GF/GP) and School Aid Fund (SAF) revenue for fiscal year (FY) 2019-20, revised revenue estimates for FY 2020-21 and FY 2021-22, and initial estimates for FY 2022-23. Estimates reported herein will be presented to the Consensus Revenue Estimating Conference on January 15, 2021 and will be used to facilitate the consensus estimating process.
- Higher Education Appropriations Report, Fiscal Year 2020-21 Prepared by Perry Zielak, Senior Fiscal Analyst, House Fiscal Agency and Josh Sefton, Senior Fiscal Analyst, Senate Fiscal Fiscal Agency, December 2020. This report provides a precise record of how appropriation amounts in the FY 2020-21 Higher Education budget were calculated.
- HFA Monthly Revenue Update – November 2020 December 9. Prepared by Mary Ann Cleary, Director and Jim Stansell, Senior Economist.
- Fiscal Brief: Federal Stimulus Legislation in Response to COVID-19 - Update December 3, 2020. Prepared by Ben Gielczyk, Associate Director. This updated publication provides an overview of the federal stimulus bills enacted, as of December 3, 2020, in response to the coronavirus epidemic.
- Fiscal Brief: CARES Act Education-Related Allocations November 25, 2020. Prepared by Jacqueline Mullen, Fiscal Analyst, Perry Zielak, Senior Fiscal Analyst, and Samuel Christensen, Senior Fiscal Analyst. This publication describes the education-related allocations for Michigan from funds established under the CARES Act.
- Appropriations: Summary and Analysis, FY 2020-21 November 10, 2020. This publication provides a summary and analysis of the FY 2020-21 year to date state budget.
- HFA Monthly Revenue Update – October 2020 November 10. Prepared by Mary Ann Cleary, Director and Jim Stansell, Senior Economist.
- Fiscal Brief: K-12 Education During COVID-19: Return to Learn and Funding Provisions November 20, 2020. Prepared by Jacqueline Mullen, Fiscal Analyst, Jenny McInerney, Senior Legislative Analyst, and Samuel Christensen, Senior Fiscal Analyst. This publication describes the Return to Learn package and additional appropriations intended to address K-12 schooling needs during the COVID-19 pandemic.
- Fiscal Brief: FY 2020-21 Public University Performance Funding November 16, 2020. Prepared by Perry Zielak, Senior Fiscal Analyst. This publication describes the FY 2020-21 appropriations to the 15 public universities, along with the requirements universities must meet to receive the appropriation.
- Reports Required by Boilerplate FY 2020-21 November 2, 2020. This publication lists reports required by boilerplate in FY 2020-21 appropriation acts.
- Fiscal Brief: Federal Election Grants and Post-COVID-19 Election Costs October 29, 2020. Prepared by Michael Cnossen, Fiscal Analyst. This publication provides details on conditions and uses of the Election Security Grant issued to Michigan under the Coronavirus Aid, Relief, and Economic Security (CARES) Act for supporting COVID-19-related election costs and other federal funds available for elections.
- Background Brief: Absentee Voting in the Post—Proposal 3/COVID-19 Era October 19, 2020. Prepared by Jenny McInerney, Senior Legislative Analyst. This publication provides an overview of absentee voting in Michigan, with a focus on recent constitutional and statutory changes as well as accommodations due to the COVID-19 pandemic.
- Fiscal Brief: North American Indian Waiver Program for Community Colleges October 15, 2020. Prepared by Perry Zielak, Senior Fiscal Analyst. This publication provides an overview of the North American Indian Tuition Waiver program and community colleges, a look at recent program participation, a brief history of program fund sources in the Community Colleges budget and the effort to address program shortfalls borne by the community colleges..
- Fiscal Brief: North American Indian Waiver Program for Higher Education October 15, 2020. Prepared by Perry Zielak, Senior Fiscal Analyst. This publication provides an overview of the North American Indian Tuition Waiver program and public universities, a brief history of program fund sources in the Higher Education budget, the effort to address program shortfalls borne by the universities, and the recent funding changes impacting tribal colleges.
- Revenue State Source and Distribution September 30, 2020. Prepared by Jim Stansell, Senior Economist. This report provides information on the source and distribution of revenue for the State of Michigan, and includes final FY 2018-19 revenue, and estimated FY 2019-20 and FY 2020-21 amounts. Estimates in this report are based on revenue amounts agreed to at the August 2020 Consensus Revenue Estimating Conference. This publication also includes final FY 2018-19 collections by type of tax and provides information for each tax with regard to the tax base, rate, and disposition. It also includes state revenue dedication information including tax type, dedicated amount, and recipient of dedicated funds.
- FY 2020-21 General Omnibus Budget - Summary: Conference Report - HB 5396 (S-1) CR-1 September 23, 2020.
- FY 2020-21 General Omnibus Bill - HB 5396 (S-1) CR-1 September 23, 2020.
- FY 2020-21 Education Omnibus Budget - Summary: Conference Report - SB 927 (H-1) CR-1 September 23, 2020.
- FY 2020-21 Education Omnibus Bill - SB 927 (H-1) CR-1 September 23, 2020.
- Consensus Revenue Agreement, Final Summary August 24, 2020. This memo provides a summation of the agreements reached at the August 2020 conference. These consensus estimates will be reviewed or updated at the January 2021 conference.
- Executive Order 2020-155 Budget Reductions Summary - FY 2019-20 July 21, 2020. Prepared by Mary Ann Cleary, Director and Robin R. Risko, Associate Director.
- Executive Order 2020-155 Expenditure Reductions Letter - FY 2019-20 July 22, 2020. Implementation of expenditure reductions under Section 20 of Article 5 of the Michigan Constitution of 1963.
- Work Project Account Lapses Summary - FY 2019-20 July 21, 2020. Prepared by Mary Ann Cleary, Director and Robin R. Risko, Associate Director.
- Work Project Lapse Directive Letter - FY 2019-20 July 22, 2020.
- Fiscal Brief: Proration of Payments Under the School Aid Act [474] May 12, 2020. Prepared by Jacqueline Mullen, Fiscal Analyst, Perry Zielak, Senior Fiscal Analyst and Samuel Christensen, Senior Fiscal Analyst. This publication provides an overview of automatic proration under Sec. 296 of the School Aid Act.
- Fiscal Focus: State Transportation Bonds and Debt Service - Summary [718K] March 5, 2020. Prepared by William E. Hamilton, Senior Fiscal Analyst. This updated publication reviews the constitutional and statutory authority for the Michigan Department of Transportation's bond program.
- Budget Poster - FY 2019-20 [108K], February 26, 2020 Prepared by Mary Ann Cleary, Director. A diagram of the major components of Michigan's tax system and state budget. The 11 x 17 poster displays how state taxes and other revenues flow through major state funds and into the state budget.
- Revenue State Source and Distribution [574K] February 20, 2020. Prepared by Jim Stansell, Senior Economist. This report provides information on the source and distribution of revenue for the State of Michigan, and includes preliminary FY 2018-19 revenue, and estimated FY 2019-20 and FY 2020-21 amounts. Estimates in this report are based on revenue amounts agreed to at the January 2020 Consensus Revenue Estimating Conference (CREC). This publication also includes final FY 2017-18 collections by type of tax and provides information for each tax with regard to the tax base, rate, and disposition. It also includes state revenue dedication information including tax type, dedicated amount, and recipient of dedicated funds.
- Review and Analysis: FY 2020-21 Executive Budget Recommendation [2.54K], February 19, 2020. In this publication, the Budget Overview provides information on revenue sources and appropriations proposed in the Executive Budget Recommendation for FY 2020-21 and FY 2021-22. It also provides summary charts and tables of appropriations and fund sources in the proposed budget.
- FY 2020-21 Executive Budget Overview [258K], February 12, 2020. Prepared by Mary Ann Cleary, Director. This presentation is an overview of the FY 2020-21 Executive Budget Recommendation given to the House Appropriations Committee.
- Preliminary Review of the FY 2020-21 Executive Budget Recommendation [851K], February 11, 2020. This preliminary review provides a quick look at the Executive Budget Recommendation for FY 2020-21.