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Items Excluded from Higher Education Expenditures Print Friendly PDF
X = Excluded P = Partially Excluded N/A = Not Applicable
Cells that are blank indicate the item is included for the state.
  Employer Contributions to Pensions Employer Contributions to Health Benefits Tuition and Fees Student Loan Programs University Research Grants Vocational Education Assistance to Private Colleges and Universities
Alabama
 
 
 
 
 
 
 
Alaska
 
 
 
 
 
 
X
Arizona
 
 
 
 
 
 
X
Arkansas
 
 
 
 
P
 
X
California
 
 
P
 
 
 
 
Colorado
 
 
 
X
X
 
 
Connecticut
 
 
 
 
 
X
 
Delaware
 
 
X
 
X
X
X
Florida
 
 
 
 
P
 
 
Georgia
 
 
P
X
 
 
X
Hawaii
 
 
 
X
X
X
X
Idaho
 
 
 
X
X
 
X
Illinois
 
P
P
P
P
P
P
Indiana
P
P
X
 
X
 
X
Iowa
 
 
 
 
 
 
 
Kansas
 
 
 
 
 
 
 
Kentucky
 
 
 
 
 
P
 
Louisiana
 
 
 
 
X
 
 
Maine
P
P
X
P
 
 
X
Maryland
 
 
 
 
P
 
 
Massachusetts
 
 
 
 
 
 
 
Michigan
X
X
X
X
P
 
 
Minnesota
X
X
 
 
X
X
X
Mississippi
 
 
 
 
X
 
X
Missouri
X
X
X
 
X
X
 
Montana
 
 
 
X
X
 
 
Nebraska
 
 
 
 
X
 
 
Nevada
 
 
 
X
X
 
X
New Hampshire
P
P
P
P
X
 
X
New Jersey
 
X
X
 
 
 
 
New Mexico
P
P
P
P
 
P
X
New York
P
P
 
 
P
P
P
North Carolina
 
 
 
 
X
 
 
North Dakota
 
 
 
 
 
X
X
Ohio
P
P
X
X
 
 
 
Oklahoma
 
 
X
P
X
 
P
Oregon
 
 
 
 
 
 
 
Pennsylvania
X
X
 
P
X
P
 
Rhode Island
 
 
 
P
 
P
X
South Carolina
 
 
 
 
 
 
 
South Dakota
 
 
 
 
 
 
X
Tennessee
 
 
 
 
X
 
 
Texas
 
 
P
 
P
P
 
Utah
 
 
 
 
X
 
X
Vermont
X
X
X
X
X
X
 
Virginia
 
 
 
X
 
 
 
Washington
 
 
 
 
 
 
X
West Virginia
 
 
 
X
P
P
 
Wisconsin
 
 
 
 
P
 
 
Wyoming
 
 
 
 
 
 
X

National Association of State Budget Officers. 2002 State Expenditure Report. Washington, DC: 2003. Available http://www.nasbo.org/publications.php


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