Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2025 (July 1, 2024 to June 30, 2025), audited actuals, all governmental funds (Alaska Permanent Fund included) (ACFR, governmental funds)
Total revenue $17.1B · total spending $12.7B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Taxes | $1,611,661,000.00 |
| Licenses and permits | $190,091,000.00 |
| Charges for services | $183,565,000.00 |
| Fines and forfeitures | $59,438,000.00 |
| Rents and royalties (mostly oil and gas royalties) | $1,573,930,000.00 |
| Premiums and contributions | $51,635,000.00 |
| Interest and investment income (mostly Alaska Permanent Fund earnings) | $8,464,144,000.00 |
| Federal grants in aid | $4,834,796,000.00 |
| Payments in from component units | $51,038,000.00 |
| Other revenues | $73,300,000.00 |
| General government | $494,688,000.00 |
| Alaska Permanent Fund Dividend | $1,074,244,000.00 |
| Education (K-12 and other) | $2,069,463,000.00 |
| University | $409,579,000.00 |
| Health and human services | $4,689,628,000.00 |
| Law and justice | $345,429,000.00 |
| Public protection | $1,121,281,000.00 |
| Natural resources | $446,259,000.00 |
| Development | $176,033,000.00 |
| Transportation | $1,617,071,000.00 |
| Intergovernmental revenue sharing | $95,832,000.00 |
| Debt service: principal | $132,146,000.00 |
| Debt service: interest and other charges | $50,828,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget after the governor's vetoes, Unrestricted General Funds; the Permanent Fund Dividend appropriation is shown separately, not in the spending lines (enacted budget)
Total revenue $6.7B · total spending $5.9B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Oil and gas production tax | $1,115,100,000.00 |
| Oil and gas tax credits applied against tax liability (subtracted) | −$659,100,000.00 |
| Oil and gas royalties (after constitutional and statutory deposits to the Permanent Fund and Public School Trust Fund) | $1,043,600,000.00 |
| Oil and gas property tax | $173,600,000.00 |
| Petroleum corporate income tax | $210,000,000.00 |
| Non-oil taxes | $580,300,000.00 |
| Charges for services (Marine Highway, park fees, land-disposal fees) | $24,500,000.00 |
| Fines and forfeitures | $17,200,000.00 |
| Licenses and permits | $29,700,000.00 |
| Non-oil rents and royalties | $15,400,000.00 |
| Other non-oil revenue | $96,600,000.00 |
| Investment revenue (other than the Permanent Fund draw) | $81,600,000.00 |
| Draw from the Permanent Fund's Earnings Reserve Account (percent of market value) | $3,996,900,000.00 |
| Carryforward and adjustments | −$14,600,000.00 |
| Agency operations (non-formula) | $2,642,704,700.00 |
| K-12 Foundation Program (school funding formula) | $1,307,628,000.00 |
| Medicaid services (formula) | $792,823,700.00 |
| Other formula programs | $227,651,800.00 |
| New legislation (fiscal notes) | $18,134,400.00 |
| Debt service | $118,481,000.00 |
| Fund capitalizations (community assistance, disaster relief, fire suppression and others) | $181,389,400.00 |
| State payments to the retirement systems | $271,685,700.00 |
| Special appropriations and shared taxes | $10,000,000.00 |
| Capital budget (projects) | $354,570,900.00 |
Borough governments, fiscal year 2022 (Census of Governments; FY2022 ended June 30, 2022, for 18 boroughs; calendar 2022 for Anchorage)
| Aleutians East | — | — | $1,116,000.00 | 3,418 | — |
| Aleutians West | — | — | — | 5,026 | — |
| Anchorage | $1,666,785,000.00 | $1,913,554,000.00 | $612,858,000.00 | 286,992 | $6,667.62 |
| Bethel | — | — | — | 18,255 | — |
| Bristol Bay | — | — | — | 878 | — |
| Denali | $14,494,000.00 | $14,254,000.00 | $1,993,000.00 | 1,581 | $9,015.81 |
| Dillingham | — | — | — | 4,706 | — |
| Fairbanks North Star | $377,032,000.00 | $368,816,000.00 | $152,896,000.00 | 95,954 | $3,843.68 |
| Haines | — | — | — | 2,082 | — |
| Hoonah-Angoon | — | — | — | 2,274 | — |
| Juneau | $368,722,000.00 | $366,165,000.00 | $55,757,000.00 | 31,710 | $11,547.30 |
| Kenai Peninsula | $602,602,000.00 | $550,503,000.00 | $75,078,000.00 | 60,589 | $9,085.86 |
| Ketchikan Gateway | — | — | — | 13,718 | — |
| Kodiak Island | $77,089,000.00 | $76,221,000.00 | $17,655,000.00 | 12,613 | $6,043.05 |
| Kusilvak | — | — | — | 8,191 | — |
| Lake and Peninsula | $20,830,000.00 | $23,160,000.00 | $1,360,000.00 | 1,367 | $16,942.21 |
| Matanuska-Susitna | $458,352,000.00 | $496,617,000.00 | $153,106,000.00 | 113,409 | $4,378.99 |
| Nome | — | — | — | 9,799 | — |
| North Slope | $531,193,000.00 | $613,847,000.00 | $393,942,000.00 | 10,759 | $57,054.28 |
| Northwest Arctic | $132,005,000.00 | $125,106,000.00 | $9,849,000.00 | 7,385 | $16,940.56 |
| Petersburg | — | — | — | 3,364 | — |
| Prince of Wales-Hyder | — | — | — | 5,650 | — |
| Sitka | $97,950,000.00 | $92,080,000.00 | $7,707,000.00 | 8,360 | $11,014.35 |
| Skagway | $18,760,000.00 | $21,063,000.00 | $2,709,000.00 | 1,094 | $19,253.20 |
| Southeast Fairbanks | — | — | — | 7,038 | — |
| Valdez-Cordova | — | — | — | — | — |
| Wrangell | $20,487,000.00 | $27,880,000.00 | $1,804,000.00 | 2,067 | $13,488.15 |
| Yakutat | — | — | — | 685 | — |
| Yukon-Koyukuk | — | — | — | 5,171 | — |
Alaska has no counties. Its county-level governments are its 19 organized boroughs, four of them unified city-and-borough governments (Anchorage, Juneau, Sitka, Wrangell); the other 10 areas on the map are census areas of the Unorganized Borough, which has no borough government, so their figures are empty (not zero). Figures come from one source: the U.S. Census Bureau's 2022 Census of Governments: Finance individual unit file, the latest year that canvasses every government; no Alaska state agency was found to publish a table of borough revenues and spending (see gaps). Census files Alaska's borough school districts as part of the borough government (it lists no separate school-district governments in Alaska), so these totals include the borough school district's money, including state and federal school aid; k12_education_spending shows the part of spending_total that Census classes as elementary and secondary education (it is part of spending_total, not an addition). City governments inside a borough are separate and not included (except in the four unified municipalities, which are one government). revenue_total = all revenue Census records for the government (taxes, charges, state and federal aid, interest and other general revenue, utility and insurance-trust revenue); it excludes borrowing and transfers between the borough's own funds. spending_total = all expenditure (current operations, capital outlay, interest, assistance and payments to other governments); it excludes repayment of debt principal. property_tax = property tax revenue (Census code T01), the borough's own levy, including North Slope Borough's tax on oil and gas property. Revenue, spending and property tax are separate measures and are never added together. These are actual results as reported to Census, not budgets, and they are on Census's classification, not the boroughs' audited fund statements. A figure is left empty when more than 10% of its dollars are Census estimates (imputations); Census's estimate is kept, labeled, under census_imputed. Population is the Census Bureau's July 1, 2022 estimate (Vintage 2025); population_2025 is the July 1, 2025 estimate from the same release. Each borough also has a separate fy2024 block from the Census 2024 Annual Survey (fiscal 2024): a different year, never mixed with or compared to 2022 on the page. In 2024 revenue and property tax were reported by all 19 boroughs, but Census imputed the school-operations spending item (E12) for every one of them, so 2024 spending is mostly an estimate for most boroughs and is left empty there. Spending per resident is our division of the county’s reported spending by its population.
Sources: U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (Alaska borough and unified municipal governments; thousands of dollars); U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files (all 19 Alaska borough governments are in the sample); U.S. Census Bureau, county population estimates, Vintage 2025 (co-est2025-alldata); Borough and census area names and FIPS codes (Census cartographic boundaries, data/ak/geo/counties.json); Alaska Department of Commerce, Community, and Economic Development, Office of the State Assessor, 'Taxes, All Boroughs' map layer (checked, not used; see gaps).
What is not here yet
- The FY2027 enacted revenue lines come from a table printed in millions of dollars to one decimal, so each is exact only to $100,000; because of that rounding the 14 revenue lines add to $6,710,800,000.00, $100,000.00 more than the printed 'Total Unrestricted GF Revenue' ($6,710,700,000.00), which is the total shown. The appropriation lines are exact to $100 and add to the printed total.
- The FY2027 budget is shown for Unrestricted General Funds by budget category (Legislative Finance's Table 2), not by agency or function; the Summary of Appropriations has agency tables (all funds and UGF) that were not transcribed. Not yet checked: agency-level detail.
- FY2027 supplemental appropriations, RPLs and other changes approved after the Summary of Appropriations was published (October 2026) are not reflected.
- The Division of Finance's ACFR web page answers automated requests with a CAPTCHA; it was read through a fetch tool (lists FY2025 as the latest report) and not saved. The ACFR PDF itself was downloaded directly.
- No Alaska state agency was found to publish borough revenue and spending in one table. The Division of Community and Regional Affairs (DCCED) collects each borough's audited financial statements in its Financial Document Delivery System, but its web pages answer automated requests with a CAPTCHA and the documents are filed one by one; they were not collected. Not yet checked: the boroughs' own audited statements.
- The Office of the State Assessor's Alaska Taxable 2025 report (January 2026), the state's compilation of municipal property and sales taxes, could not be downloaded (the commerce.alaska.gov file link answers with a CAPTCHA); a fetch tool could read only its text, not its tables. Not used.
- The State Assessor's 'Taxes, All Boroughs' map layer (saved in raw) was checked and not used: its most recent rows are incomplete or inconsistent (for example, it shows $0 property tax for the Matanuska-Susitna Borough in 2025 and has no 2025 row for Wrangell, and in earlier years some boroughs' total tax is exactly twice the sum of their tax lines).
- 2022 figures left empty because Census estimated more than 10% of the dollars: Aleutians East, Bristol Bay, Haines, Ketchikan Gateway, Petersburg, Yakutat (Census's estimates are kept under census_imputed).
- Census records property tax revenue (code T01) for the Aleutians East, Denali, Lake and Peninsula and Northwest Arctic boroughs, while the State Assessor's tax layer lists no borough property tax for them; the difference (it may be payments in lieu of taxes or a tax on particular property, which Census may class as property tax) was not resolved. Not yet checked.
- Valdez-Cordova is shown with the pre-2019 census-area boundary used by the map; Census has since split it into the Chugach and Copper River census areas (both unorganized).
- Census figures follow Census's own classification and do not match a borough's audited fund statements line for line; the borough's dependent school district is included, cities inside the borough are not.
- no statewide source: no Alaska state agency publishes elected borough officials' pay for all boroughs in one place.
- Checked on Oct. 20, 2026: the DCCED Division of Community and Regional Affairs open-data portal (searched for salary, compensation, officials and mayor; its borough mayor and assembly layers list names and terms only); a web search, which found only borough-by-borough ordinances and salary-commission packets (for example Sitka, Haines and Matanuska-Susitna) and news coverage. The Alaska Municipal League, a private association, was not checked for a salary survey; not yet checked.
- Public officials' financial disclosure statements filed with the Alaska Public Offices Commission were not checked as a source of pay; not yet checked.
- Borough ordinances and budgets setting officials' pay, borough by borough, were not collected; not yet checked.
Gaps in the public money records as of the date checked.