ImpactLine Fieldnotes · Public spending

Follow the money.
Check the record.

Original calculations and practical guides to public spending. Each article connects a real question to primary sources and a worksheet you can use.

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Read the record, one question at a time.

10 guides & original analyses
All 50 states · Original data analysisState government spending in FY2024: a reproducible 50-state comparison

Explore the $3.162 trillion Census general-expenditure total, the largest state ledgers, and the accounting limits behind a fair 50-state comparison.

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Government finance · Transfer worksheetHow to avoid double counting federal, state and local spending

Follow transfers between governments before adding spending totals. Use a flow worksheet to separate funding sources from final expenditure.

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Public pensions · Payment and balance worksheetPension contributions vs. unfunded liabilities: read the payment and the balance

Distinguish annual pension contributions, benefit payments, pension expense and net pension liability. Use a worksheet to compare dates and measures.

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Education finance · Per-pupil worksheetHow to compare school spending per pupil without mixing measures

Compare school spending using matching expenditure definitions, enrollment and years. Separate current operations, capital costs and funding sources.

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Health finance · Funding worksheetMedicaid spending: separate the federal share, state share and payment type

Understand Medicaid totals, matching funds and managed care payments. Use a worksheet to compare the same period, funding share and spending scope.

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Accountability · Audit reading worksheetHow to read a state audit finding without overstating fraud

Read audit scope, evidence, findings and corrective actions. Use a finding worksheet to distinguish control weaknesses, improper payments and fraud.

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State finance · Comparison worksheetState budget vs. actual spending: which number answers your question?

Separate proposed, enacted, revised and actual state spending. Use a comparison worksheet to match funds, fiscal periods and accounting measures.

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Civic accountability · Evidence worksheetHow to check whether a funded public project was delivered

A reusable evidence worksheet connecting authority, awards, payments, delivered outputs and outcomes without turning missing records into fraud claims.

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State budgets · Comparison worksheetTexas vs California: the two-year budget trap

Texas’s $321.3 billion budget spans two years. California’s $297.9 billion agreement spans one. Use the period calculator before comparing them.

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Federal finance · Reproducible calculationWhy FY2025 federal spending totals disagree

Reproduce Treasury’s FY2025 deficit from the correct year-to-date row, and learn which spending totals can be compared.

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Automated data processing and AI-assisted explanatory writing are disclosed. Follow the primary sources to verify each measure. A spending total or missing record does not establish fraud.