Where the money comes from and where it goes.

Fiscal year 2025 (July 1, 2024 to June 30, 2025), one year of audited actuals, all governmental funds (ACFR, governmental funds)

Total revenue $43.4B · total spending $44.4B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Actual revenue and spending of all the state's governmental funds for one fiscal year, audited. This is much wider than the General Fund, whose column on the same statement shows revenue of $15,541,675,000.00 and spending of $14,495,976,000.00. Not included: other financing sources and uses (transfers and bond proceeds), proprietary funds, fiduciary funds and component units. Kentucky prints this statement in thousands of dollars. Not a budget figure and not comparable with the enacted fiscal 2027 budget shown separately.

Source: Commonwealth of Kentucky Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2025, Finance and Administration Cabinet, Office of the Controller (Statement of Revenues, Expenditures, and Changes in Fund Balances, Governmental Funds, printed p. 35; auditor's report, printed pp. 12-16).

Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, General Fund only (enacted budget)

Total revenue $15.9B · total spending $16.6B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Budgeted, not actual. Revenue is the official estimate for the General Fund in fiscal 2027, including $14,100,000.00 of tax changes; it does not include fund transfers or balances. Spending is General Fund appropriations, printed net of $39,473,400.00 in budgeted lapses and including $904,084,100.00 appropriated from the Budget Reserve Trust Fund, so appropriations are not paid from the revenue estimate alone. The eight revenue lines as printed add to $20,000.00 more than the printed total, which is the total shown. Fiscal 2028 is a separate column and not shown. Not comparable with the audited fiscal 2025 figures.

Source: 2026-2028 Budget of the Commonwealth, Budget in Brief, Office of State Budget Director (pp. 1, 2, 3, 8, 15-16, 18).

Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, Road Fund only (enacted budget)

Total revenue $1.8B · total spending $1.8B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Budgeted, not actual. Revenue is the official estimate for the Road Fund in fiscal 2027; spending is its appropriations. The Budget in Brief does not split Road Fund appropriations on this page. Not added to the General Fund block; not comparable with the audited fiscal 2025 figures.

Source: 2026-2028 Budget of the Commonwealth, Budget in Brief, Office of State Budget Director (pp. 1, 2, 3, 8, 15-16, 18).

Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, planned spending from all five fund groups (enacted budget)

Total revenue — · total spending $60.4B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Budgeted, not actual. Planned spending by unit from all five fund groups (General Fund $15,810,677,200.00, Tobacco Fund $87,175,000.00, Restricted Funds $17,022,761,300.00, Federal Fund $25,637,765,700.00, Road Fund $1,838,103,600.00). No revenue total is shown for this block: the table's total source of funds, $65,027,657,337.00, includes balances carried forward, so it is not revenue. The General Fund line here differs from the General Fund appropriations in the block above because the two tables measure different things; they are not reconciled here. The separate capital projects summary lists $32,757,065,000.00 for fiscal 2027, $31,515,188,000.00 of it under postsecondary education; that list is a different measure, this table shows $1,822,378,700.00 of construction, and the two are not added.

Source: 2026-2028 Budget of the Commonwealth, Budget in Brief, Office of State Budget Director (pp. 1, 2, 3, 8, 15-16, 18).

County governments, fiscal year 2026 (year ended June 30, 2026; 113 of 120 counties; unaudited, as filed)

Figures come from one state source: the Kentucky Department for Local Government's records of the fourth-quarter financial statements that fiscal courts file with it. This table is fiscal 2026 (July 1, 2025 to June 30, 2026). These are the county's own unaudited year-end reports, as receipts and claims allowed; the Auditor of Public Accounts audits counties separately and those audits were not used for the table. Each row is the county government only (the fiscal court's funds). Cities, school districts and special districts in the county's area are separate and not included. Revenue is our sum of receipts coded 4100 through 4899 in the state's chart of accounts. It leaves out prior-year carryover, transfers between the county's funds, and borrowing and lease proceeds, all of which the state's own total receipts include, so it will not match that total; each row keeps those amounts separately. Spending is all claims allowed, the state's disbursement total, including debt payments and capital. Property tax is receipts coded 4101 through 4107 (real, tangible and motor vehicle property, delinquent and unmined minerals); it is part of revenue. Revenue and spending are separate measures and do not balance in one year, because counties also spend carried-over money and borrow. Jefferson and Fayette (merged city-county governments) and five counties without a fiscal 2026 statement have notes in place of table figures. Boyle, Green, Jackson and Taylor show fiscal 2025 and Union fiscal 2024 in their notes, labeled, and never added to fiscal 2026. Spending per resident is our division of the county’s reported spending by its population.

Boyd: DLG's two records disagree for this county by more than 1%: the extract used here shows $41,088,663.13 in all receipt lines and $40,412,295.63 in claims; DLG's county summary shows $30,338,056.58 and $30,301,741.66. The gap is more than the funds the summary leaves out. Which is final was not established.

Boyle: No fiscal 2026 fourth-quarter statement in DLG's files as of Nov. 6, 2026 (the county's summary came back blank), so no figure in the table; whether one has been filed with DLG and not yet posted is not known. Its latest figures, for fiscal 2025 (year ended June 30, 2025), are revenue $53,640,971.29, spending $58,435,722.56 and property tax $1,753,273.67, measured the same way. Not added to or ranked with fiscal 2026. DLG's extract repeated 4 claim lines exactly for that year; they were counted once, which matches DLG's own county summary ($58,435,722.56; the extract as filed adds to $58,796,620.56).

Fayette: Not comparable, so no figure in the table. County and city governments here have merged into one (urban-county government), and DLG's statewide extract and county summaries hold no fiscal 2026 record for it. For scale only, the Census Bureau's 2024 survey lists LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT (year ended June 30, 2024) with revenue of $1,129,470,000.00, spending of $881,165,000.00 and property tax of $132,872,000.00, rounded by Census to thousands. That covers city and county services together, and Census's own definitions differ from the state lines used for other counties. Its own audited report was not read.

Green: No fiscal 2026 fourth-quarter statement in DLG's files as of Nov. 6, 2026 (the county's summary came back blank), so no figure in the table; whether one has been filed with DLG and not yet posted is not known. Its latest figures, for fiscal 2025 (year ended June 30, 2025), are revenue $7,642,241.25, spending $6,176,316.37 and property tax $569,259.75, measured the same way. Not added to or ranked with fiscal 2026.

Jackson: No fiscal 2026 fourth-quarter statement in DLG's files as of Nov. 6, 2026 (the county's summary came back blank), so no figure in the table; whether one has been filed with DLG and not yet posted is not known. Its latest figures, for fiscal 2025 (year ended June 30, 2025), are revenue $11,513,760.62, spending $9,123,795.83 and property tax $188,293.10, measured the same way. Not added to or ranked with fiscal 2026.

Jefferson: Not comparable, so no figure in the table. County and city governments here have merged into one (consolidated local government), and DLG's statewide extract and county summaries hold no fiscal 2026 record for it. For scale only, the Census Bureau's 2024 survey lists LOUISVILLE-JEFFERSON COUNTY METRO GOVERNMENT (year ended June 30, 2024) with revenue of $2,466,468,000.00, spending of $2,893,047,000.00 and property tax of $216,741,000.00, rounded by Census to thousands. That covers city and county services together, and Census's own definitions differ from the state lines used for other counties. Its own audited report was not read.

Kenton: Revenue includes one line of $115,000,000.00 in the General Fund, described as "Site Development" and coded as a state grant, which is why revenue is far above spending this year.

Owsley: DLG's extract repeats 242 of this county's claim lines exactly, which doubles its total to $11,285,799.94. Each line is counted once here, which matches DLG's own county summary of $5,642,899.97.

Taylor: No fiscal 2026 fourth-quarter statement in DLG's files as of Nov. 6, 2026 (the county's summary came back blank), so no figure in the table; whether one has been filed with DLG and not yet posted is not known. Its latest figures, for fiscal 2025 (year ended June 30, 2025), are revenue $15,708,928.85, spending $16,221,499.84 and property tax $1,363,750.45, measured the same way. Not added to or ranked with fiscal 2026.

Union: No fiscal 2026 fourth-quarter statement in DLG's files as of Nov. 6, 2026 (the county's summary came back blank), so no figure in the table; whether one has been filed with DLG and not yet posted is not known. Its latest figures, for fiscal 2024 (year ended June 30, 2024), are revenue $22,476,316.25, spending $22,460,030.49 and property tax $1,111,033.08, measured the same way. Not added to or ranked with fiscal 2026.

Sources: Kentucky Department for Local Government, County Reports, Census-Receipts and Census-Disburse, fiscal 2026, fourth quarter; Same, fiscal 2025, fourth quarter (Boyle, Green, Jackson, Taylor); Same, fiscal 2024, fourth quarter (Union); Kentucky Department for Local Government, County Budget Review - Summary, one report per county; Kentucky Department for Local Government, 2021 Budget Workshop (use of receipt codes 4909 to 4912); U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files (merged governments only); U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (method check only); U.S. Census Bureau, Vintage 2025 county population estimates; Kentucky Auditor of Public Accounts, Union County Fiscal Court audit, year ended June 30, 2024 (method check only).

Maximum salaries set under state law for elected county officials

Calendar 2026 (schedules dated January 2026; statutory maximums, not payroll)

These are maximum salaries the Department for Local Government fixes under KRS 64.5275 for county judge/executives, county clerks, sheriffs and jailers who operate a full service jail. They are not payroll records: what any official was actually paid is not shown, and an official may be paid less or may also receive other pay, such as the statute's training incentive of $100.00 per 40-hour unit. Each county is in one of nine population groups, based on a Census estimate fixed before the election (the schedules print a July 2020 estimate), and each officer is on one of four steps by years in office, so two officers in a county can differ. The group and step the schedule prints are beside each office, and the population estimates are the schedule's, not the current ones. Jailers: the schedule prints a figure on all but one row, but the statute's schedule covers only jailers who operate a full service jail. 51 rows are marked otherwise (N or N-Reg in the schedule's FS? column), and those figures are kept in the data and not shown as a maximum. Fayette and Jefferson are merged city-county governments: the schedule prints their judge/executive rows as exempt under KRS 67.705, so none is shown, and prints their jailer rows with a figure and a Y* mark it does not explain. Other offices, one figure statewide: DLG's letters of Jan. 27, 2026 set a maximum of $97,887.93 for magistrates, county commissioners, justices of the peace and coroners (under KRS 64.527), which it calls a maximum and not a mandated salary; and $163,146.55 in total for county attorneys (under KRS 15.765), of which up to $97,887.93 may come from the state for prosecutorial duties. This describes the law in our words and is not legal advice.

Sources: Kentucky Department for Local Government, Maximum Salary Authorizations - 2026: County Judge/Executives, County Clerks, Sheriffs, Jailers (schedules prepared January 2026, as posted by the Kentucky Association of Counties); Kentucky Department for Local Government, letter of Jan. 27, 2026 to magistrates, commissioners, justices of the peace and coroners (as posted by the Kentucky Association of Counties); Kentucky Department for Local Government, letter of Jan. 27, 2026 to county attorneys (as posted by the Kentucky Association of Counties); Kentucky Revised Statutes 64.5275.

What is not here yet

• FY2026 audited actuals are not yet published: the Cabinet's page listed the FY2025 report as the newest (checked Nov. 6, 2026).
• The Auditor's separate report on internal control and compliance, and the Commonwealth's Single Audit, were not read; no finding counts are given.
• Budget figures are the Budget in Brief's summaries. The budget bills (HB 500, 501, 900, 503, 504, saved with the Governor's veto messages) and Volumes I and II were not read line by line, and the summaries were not rebuilt from them. Whether any later law has changed fiscal 2027 amounts is not yet checked.
• No enacted revenue figure across all funds was found in the Budget in Brief, so the all-funds block has spending only. Restricted and federal receipts are printed there as sources of funds with balances, not as revenue.
• Road Fund spending is shown as one total; a split by program would come from Volume I, not yet checked.
• No fiscal 2026 fourth-quarter statement could be read for Boyle, Green, Jackson, Taylor or Union: DLG's extract has no rows for them and their summaries came back blank on Nov. 6, 2026. Union also has none for fiscal 2025. Why is not known; this says nothing about whether the counties filed on time.
• DLG's files were not checked against each county's audit, apart from Union in fiscal 2024. They are as filed and can be revised. The Auditor posts each county's audit as a separate document; a statewide audited table was not found.
• DLG's two records disagree beyond the funds the summary leaves out in Boyd (see its note); the reason was not established.
• Line descriptions are free text written by counties. Codes were used as filed and not re-sorted, so a line such as a certificate of deposit, or a transfer coded as a receipt or a claim, may sit in revenue or spending. Examples seen, left as filed: Menifee $3,000,000.00 under code 4604 described as park improvement CD funds; claims coded as reserve for transfers, kept in spending and shown in each row's breakdown.
• The state's chart-of-accounts document was not found as one file, so the code ranges rest on the descriptions in the extract, DLG's 2021 budget workshop material on codes 4909 to 4912, and a comparison with Census 2022 kept in our data file.
• The merged governments' own audited reports (Louisville/Jefferson County Metro Government, Lexington-Fayette Urban County Government) were not read: not yet checked. DLG's budget pages for those two were not found.
• Actual pay was not checked: no statewide payroll file for county officers was found. Each county's budget and audit, which might show it, were not read.
• The schedules were reached through the Kentucky Association of Counties, a member association, which posted them as DLG's documents. A copy on DLG's own site was not found, so the same files could not be compared with one posted by the state.
• The schedules are scans with no usable text, so the figures were transcribed by hand from the page images, checked against the salary grid and the statute's population bands, and spot-checked with OCR. Surnames printed on the schedules are left out of this file; they remain in the saved scans.
• McLean's jailer row prints group 3 although its printed population falls in group 2 (and the row is marked N). Left as printed; why was not established.
• The meaning of Y* for Fayette and Jefferson jailers and of N-Reg for Johnson is not stated on the schedule; not yet checked.
• Pay of the merged governments' mayors, and any actual-pay record for those two governments, not yet checked.

Gaps in the public money records as of the date checked.