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State of Missouri
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Missouri’s General Revenue and Budget Reserve Funds

The State of Missouri has over 400 active funds which collect, hold, and disburse its money. Most funds are established by the Constitution or General Assembly to show restrictions on the planned use of resources or to measure, in the short term, the revenues and expenditures arising from certain activities. The General Revenue fund is the State's primary fund which receives the majority of the taxes collected and is used to pay out many of its core expenditures. The Budget Reserve Fund serves a dual role as the State's combined cash operating and budget reserve fund. Cash operating loans from the Budget Reserve Fund are required by the Missouri Constitution to be paid back by May 15 of each fiscal year.

The first chart represents the current status of the Budget Reserve Fund and whether any loans have been taken out against it by the General Revenue Fund. The second chart is the maximum loan taken by the General Revenue Fund from the Budget Reserve Fund for every fiscal year since FY 2007. The last chart illustrates how the Budget Reserve Fund is used to alleviate low cash balances in the General Revenue Fund throughout the fiscal year.

The State Treasurer's Office gathers the above data from reports distributed by Office of Administration, Division of Accounting.

This dashboard represents the maximum cash operating loan from the Budget Reserve Fund to the General Revenue fund in each fiscal year since FY 2007. Other funds may borrow from the Budget Reserve Fund, but these loans will be small in comparison and are not represented in this dashboard. The red line represents the linearly calculated trend in Budget Reserve Fund loans each fiscal year.

Notes:

  • All information is based on the State's fiscal cycle, which runs from July 1 through June 30 each year.
  • Information for prior fiscal years will not change after the close of the fiscal year.
  • Information is presented as originally processed.
  • Data may not reconcile to other reports due to differences in data timing and inclusion.
  • While all of the information contained on this site is an open record in accordance with the Missouri Sunshine Law (Ch. 610, RSMo), there may be additional public records available regarding this data. Additional records can be obtained by making a Sunshine request to the appropriate records custodian(s) in the agency that possesses the documents in accordance with the law.

The State Treasurer's Office gathers the above data from reports distributed by Office of Administration, Division of Accounting.

This dashboard represents the ending cash balance of the General Revenue (GR) Fund before and after a loan from the Budget Reserve Fund. The bars represent the unassisted ending cash balance of GR. The red line represents the actual ending cash balance of GR. If the line chart does not meet the bar for its corresponding month, a cash operating loan has been taken from the Budget Reserve Fund. When the unassisted GR cash balance is positive, the loan can be visually seen in the white space between the line and bar. If the unassisted cash balance of GR is negative, the bar should be combined with the white space to visually approximate the loan. Cash operating loans from the Budget Reserve Fund are required by the Missouri Constitution to be paid back by May 15 of each fiscal year. Scrolling over the bars or line will present detailed information on the loan as well as the unassisted and actual cash balance of GR.

Notes:

  • Totals do not include a $250,000,000 cash flow loan from federal Coronavirus Relief Funds to General Revenue (FY 2020).
  • All information is based on the State's fiscal cycle, which runs from July 1 through June 30 each year.
  • Information for prior fiscal years will not change after the close of the fiscal year.
  • Information is presented as originally processed.
  • Data may not reconcile to other reports due to differences in data timing and inclusion.
  • While all of the information contained on this site is an open record in accordance with the Missouri Sunshine Law (Ch. 610, RSMo), there may be additional public records available regarding this data. Additional records can be obtained by making a Sunshine request to the appropriate records custodian(s) in the agency that possesses the documents in accordance with the law.

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