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 (ACFR, governmental funds)
Total revenue $14.5B · total spending $15.2B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Sales tax | $3,205,222,000.00 |
| Individual and corporate income taxes | $3,189,337,000.00 |
| Other taxes | $919,055,000.00 |
| Licenses, permits and fees | $562,527,000.00 |
| Sales of goods and services | $283,008,000.00 |
| Grants and contributions (includes federal grants) | $5,467,148,000.00 |
| Investment income | $706,719,000.00 |
| Tobacco settlement | $19,246,000.00 |
| Other income | $99,378,000.00 |
| General government | $273,558,000.00 |
| Public safety and correction | $581,397,000.00 |
| Health and human services | $5,242,781,000.00 |
| Education | $4,639,460,000.00 |
| Economic development (includes transportation) | $670,133,000.00 |
| Natural resources | $469,209,000.00 |
| Capital outlay | $1,613,648,000.00 |
| Revenue shared with local governments | $1,457,712,000.00 |
| Debt service: principal | $184,643,000.00 |
| Debt service: interest and other charges | $101,196,000.00 |
Source: Idaho State Controller, Annual Comprehensive Financial Report, fiscal year ended June 30, 2025.
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget: general fund revenue estimate and general fund original appropriations (enacted budget)
Total revenue $5.6B · total spending $5.6B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Individual income tax | $2,468,145,175.00 |
| Corporate income tax | $469,706,214.00 |
| Sales tax | $2,430,055,263.00 |
| Liquor transfer | $45,978,000.00 |
| Beer tax | $2,444,207.00 |
| Kilowatt-hour tax | $1,571,495.00 |
| Mine license tax | $0.00 |
| Tobacco tax | $10,743,384.00 |
| Wine tax | $6,077,159.00 |
| Judicial branch receipts | $8,209,843.00 |
| Secretary of State receipts | $8,919,528.00 |
| Unclaimed property | $30,772,533.00 |
| State Treasurer interest earnings | $11,400,000.00 |
| Insurance premium tax | $131,034,429.00 |
| Other and department transfers | $14,612,770.00 |
| Education | $3,417,618,100.00 |
| Health and human services | $1,269,502,500.00 |
| Public safety | $581,202,200.00 |
| Natural resources | $102,621,900.00 |
| Economic development | $86,201,100.00 |
| General government | $164,691,300.00 |
County governments, fiscal year 2024 (Oct. 1, 2023 to Sept. 30, 2024)
| Ada | $320,185,677.00 | $328,156,023.00 | — | 535,225 | $613.12 |
| Adams | $11,162,662.00 | $10,499,280.00 | — | 5,010 | $2,095.66 |
| Bannock | $90,818,438.00 | $78,228,338.00 | — | 90,969 | $859.95 |
| Bear Lake | — | — | — | 6,703 | — |
| Benewah | $12,898,336.00 | $16,760,208.00 | — | 10,486 | $1,598.34 |
| Bingham | $49,387,580.00 | $43,935,007.00 | — | 50,966 | $862.05 |
| Blaine | $41,541,245.00 | $38,637,453.00 | — | 25,701 | $1,503.34 |
| Boise | $16,534,286.00 | $12,028,751.00 | — | 8,506 | $1,414.15 |
| Bonner | $83,076,707.00 | $81,554,914.00 | — | 53,650 | $1,520.13 |
| Bonneville | $142,009,488.00 | $114,451,258.00 | — | 133,793 | $855.44 |
| Boundary | $15,537,720.00 | $19,888,751.00 | — | 13,856 | $1,435.39 |
| Butte | $9,128,890.00 | $6,417,645.00 | — | 2,726 | $2,354.24 |
| Camas | $7,895,517.00 | $6,290,907.00 | — | 1,287 | $4,888.04 |
| Canyon | $133,899,219.00 | $129,559,661.00 | — | 267,444 | $484.44 |
| Caribou | $20,978,184.00 | $14,919,256.00 | — | 7,222 | $2,065.81 |
| Cassia | $29,979,204.00 | $27,884,299.00 | — | 26,210 | $1,063.88 |
| Clark | $6,367,530.00 | $5,127,575.00 | — | 782 | $6,557.00 |
| Clearwater | $13,069,926.00 | $13,887,602.00 | — | 9,149 | $1,517.94 |
| Custer | $9,475,814.00 | $8,299,014.00 | — | 4,582 | $1,811.22 |
| Elmore | $27,050,517.00 | $27,536,271.00 | — | 29,575 | $931.07 |
| Franklin | $17,290,275.00 | $16,039,403.00 | — | 15,662 | $1,024.10 |
| Fremont | $41,012,450.00 | $36,724,976.00 | — | 14,346 | $2,559.95 |
| Gem | $20,404,327.00 | $16,397,970.00 | — | 21,450 | $764.47 |
| Gooding | — | — | — | 16,399 | — |
| Idaho | $23,676,870.00 | $24,268,926.00 | — | 17,873 | $1,357.85 |
| Jefferson | $33,071,315.00 | $29,190,195.00 | — | 34,856 | $837.45 |
| Jerome | $26,786,118.00 | $23,519,176.00 | — | 26,288 | $894.67 |
| Kootenai | $179,391,987.00 | $170,031,251.00 | — | 188,398 | $902.51 |
| Latah | $27,292,782.00 | $25,978,120.00 | — | 41,738 | $622.41 |
| Lemhi | $12,721,835.00 | $13,656,801.00 | — | 8,408 | $1,624.26 |
| Lewis | $4,694,734.00 | $4,295,051.00 | — | 3,713 | $1,156.76 |
| Lincoln | $4,715,432.00 | $7,725,697.00 | — | 5,631 | $1,371.99 |
| Madison | $76,836,736.00 | $58,079,805.00 | — | 54,948 | $1,057.00 |
| Minidoka | $17,590,293.00 | $17,030,451.00 | — | 22,727 | $749.35 |
| Nez Perce | $46,792,113.00 | $43,184,014.00 | — | 42,894 | $1,006.76 |
| Oneida | $10,751,451.00 | $9,173,626.00 | — | 5,016 | $1,828.87 |
| Owyhee | $14,547,440.00 | $12,621,219.00 | — | 12,764 | $988.81 |
| Payette | $20,100,835.00 | $19,621,994.00 | — | 27,679 | $708.91 |
| Power | $7,451,564.00 | $11,892,782.00 | — | 8,333 | $1,427.19 |
| Shoshone | $27,270,189.00 | $22,159,015.00 | — | 14,026 | $1,579.85 |
| Teton | $22,469,598.00 | $16,671,608.00 | — | 13,105 | $1,272.16 |
| Twin Falls | $79,350,437.00 | $67,602,313.00 | — | 96,467 | $700.78 |
| Valley | $31,820,333.00 | $34,730,560.00 | — | 12,817 | $2,709.73 |
| Washington | $17,676,408.00 | $15,925,490.00 | — | 11,492 | $1,385.79 |
Revenue and spending are the actual totals for each county government's fiscal year 2024 (Oct. 1, 2023 to Sept. 30, 2024) as listed by Transparent Idaho, the Idaho State Controller's transparency site, which collects each county's adopted budget and audited financial statements and shows summary actual and budget totals for every county. 42 of the 44 counties have fiscal year 2024 actuals there; Bear Lake and Gooding do not yet, and their row is empty for 2024 (earlier years are kept under earlier_actuals). Transparent Idaho does not say exactly how its 'actual' totals are compiled. We compared four counties with their FY2024 audits: for Adams and Camas the totals equal the audit's governmental funds revenues and expenditures; for Ada and Canyon they do not (see audit_checks), so the figures may include different funds from county to county. Each row is the county government only; cities, school districts, highway districts and other special districts are separate governments and are not included. Property tax is left empty: Transparent Idaho gives no per-county revenue breakdown in a file. Census property tax for fiscal years 2021 and 2023 is kept, labeled, under census_fy2021 and census_fy2023; those are different years from the 2024 row and are never mixed with it. Census figures are from the 2022 Census of Governments (every county; it covers Idaho counties' fiscal year ended Sept. 30, 2021) and the 2024 Annual Survey (a sample of 31 counties; fiscal year ended Sept. 30, 2023): Census's files give each Idaho county a fiscal year ending Sept. 30 but name only the survey year; we date them from Canyon County's audit, whose fiscal year 2021 and 2023 property taxes match its Census 2022 and 2024 figures (and its 2022 and 2024 taxes do not). Census figures follow Census's classification and include enterprise activity; a Census figure is left empty when more than 10% of its dollars are Census estimates (imputations), and Census's estimate is kept, labeled, under census_imputed. budget_fy2025 is each county's adopted budget for fiscal year 2025 as listed by Transparent Idaho: a plan, not results, and never compared with actuals. Revenue, spending, budgets and property tax are separate measures and are never added together. Population is the Census Bureau's July 1, 2024 estimate (Vintage 2025); population_2025 is the July 1, 2025 estimate. Spending per resident is our division of the county’s reported spending by its population.
Sources: Idaho State Controller, Transparent Idaho, county financial summaries (actual and budget totals by county and fiscal year, as the county pages load them from transparent.idaho.gov/api/getCountiesFinancial); Idaho State Controller, Transparent Idaho (home page); FY2024 audited financial statements of Ada, Adams, Camas and Canyon counties, as filed on Transparent Idaho (used to check the Transparent Idaho totals); U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (Idaho's 44 county governments; thousands of dollars); U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files (a sample); U.S. Census Bureau, county population estimates, Vintage 2025 (co-est2025-alldata).
What is not here yet
- No FY2026 ACFR (year ended June 30, 2026) had been published on Oct. 27, 2026; the State Controller's ACFR page links FY2025 as the newest.
- The FY2025 audit opinions are qualified for the General, Health and Welfare, Transportation and Federal Stimulus funds and for governmental and business-type activities, because cash balances had not been fully reconciled after the State's new accounting system (see audit_opinion). The figures are shown as audited, with that qualification.
- The Independent Auditor's Report in the ACFR is a scanned image; its date, signer and opinions were read by OCR from PDF pages 15-20, not from text.
- The FY 2027 figures are the Legislative Services Office's tabulation in the 2026 Legislative Fiscal Report; the appropriation bills themselves were not saved or checked line by line (not yet checked).
- The FY 2027 revenue lines are the Legislature's forecast as of the end of the 2026 session; later revenue updates by the Division of Financial Management or the Legislative Services Office were not collected (not yet checked).
- Any holdbacks, supplemental appropriations or special-session changes to FY 2027 after the Fiscal Report was published (May 2026) are not reflected (not yet checked).
- The Division of Financial Management's budget documents (the Governor's FY 2027 executive budget) were not used: they record a proposal, not the enacted budget.
- Transparent Idaho lists no fiscal year 2024 actuals for Bear Lake and Gooding (not yet checked with the counties or the State Controller); their FY2024 row is empty and their FY2023 actuals are under earlier_actuals.
- What Transparent Idaho's 'actual' totals include is not documented on the site. Of four FY2024 audits checked, Adams and Camas match the audited governmental funds totals and Ada and Canyon do not; the other 38 counties' figures were not checked against their audits (not yet checked). Figures may therefore not be comparable from county to county.
- Transparent Idaho shows revenue and expenditure categories, fund balances and county employee salaries only in interactive Power BI reports, with no file to download; they were not read. Property tax for fiscal year 2024 by county is therefore not shown (not yet checked whether the State Controller can provide the data as a file).
- Transparent Idaho had no fiscal year 2026 figures and no fiscal year 2025 actuals on Oct. 27, 2026; 42 counties have a fiscal year 2025 budget listed (Bear Lake and Gooding do not).
- Census 2022 figures (fiscal year 2021) left empty because Census estimated more than 10% of the dollars: Adams, Bear Lake, Benewah, Bingham, Blaine, Boise, Boundary, Butte, Caribou, Cassia, Clark, Clearwater, Custer, Elmore, Franklin, Jefferson, Lewis, Oneida, Owyhee, Payette, Valley (Census's estimates are kept under census_imputed). Shown per measure: {'revenue_total': 23, 'spending_total': 23, 'property_tax': 23}.
- Census 2024 Annual Survey is a sample: 13 counties are not in it (Adams, Bear Lake, Butte, Caribou, Cassia, Clark, Clearwater, Custer, Gooding, Jefferson, Payette, Power, Shoshone); their census_fy2023 is null, not zero. Figures left empty for imputation, per measure: {'revenue_total': 15, 'spending_total': 16, 'property_tax': 15}.
- Rows that look unusual (revenue more than three times spending, or the reverse) and were not checked against the county's audit (shown as listed, each with a check_note): Camas, FY2023 (revenue $580,539.00 against spending $5,547,091.00); Gooding, Census FY2021 (revenue $10,498,000.00 against spending $2,157,000.00); Lincoln, Census FY2021 (revenue $7,284,000.00 against spending $1,659,000.00); Oneida, Census FY2023 (revenue $1,235,000.00 against spending $66,780,000.00).
- Enterprise charges inside the Census 2022 revenue (codes A36 hospitals and A01 air transportation; the matching costs are in Census spending): Bear Lake: hospital charges (A36) $36,000.00, air transportation charges (A01) $18,000.00; Benewah: hospital charges (A36) $25,930,000.00, air transportation charges (A01) $7,000.00; Boise: hospital charges (A36) $96,000.00; Bonner: air transportation charges (A01) $34,000.00; Boundary: hospital charges (A36) $14,599,000.00; Franklin: air transportation charges (A01) $8,000.00; Gem: hospital charges (A36) $21,877,000.00; Idaho: air transportation charges (A01) $508,000.00; Jerome: air transportation charges (A01) $581,000.00; Kootenai: air transportation charges (A01) $1,343,000.00; Lemhi: hospital charges (A36) $28,037,000.00, air transportation charges (A01) $682,000.00; Madison: hospital charges (A36) $62,907,000.00; Nez Perce: hospital charges (A36) $161,000.00; Shoshone: air transportation charges (A01) $4,000.00. Counties that run a hospital or an airport are therefore not comparable with those that do not.
- Census figures follow Census's own classification and do not match a county's audited fund statements or adopted budget line for line.
- The fiscal years of the Census figures (2021 for the 2022 Census, 2023 for the 2024 survey) are inferred from Canyon County's audit, as the note says; Census's methodology pages (census.gov) did not answer from this session and were not read (not yet checked against Census's own statement).
- No statewide government source in a file: each county board sets its officers' salaries in its budget (Idaho Code 31-3106); the counties' budgets on Transparent Idaho were not read for salaries, county by county (not yet checked).
- Transparent Idaho's County Salaries Report (State Controller; data as of June 30, 2024) is shown only as an interactive Power BI report with no file to download and was not read; whether the State Controller can provide it as a file is not yet checked.
- The IAC survey is not a government record; Bonner, Canyon, Clark, Elmore gave no elected officials' salaries in the 2026 edition.
- Survey values not used as annual salaries, or flagged as unusually low, are kept as printed: Camas Commission Chair (1,525.83); Camas Commissioner (1,425.83); Franklin Prosecuting Attorney (0); Lemhi Commission Chair (0); Lewis Assessor (32.27); Lewis Clerk (32.72); Lewis Coroner ('$6204 Annually'); Lewis Prosecuting Attorney (48.36); Lewis Sheriff (33.13); Lewis Treasurer (32.27); Minidoka Sheriff (0); Minidoka Treasurer (0); Oneida Prosecuting Attorney (0); Washington Commission Chair (19.93); Washington Commissioner (19.66).
- The survey gives no officeholder names, no total pay (benefits, overtime or combined-office pay) and no effective date.
Gaps in the public money records as of the date checked.