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 $13.5B · total spending $14.1B (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 | $6,527,929,000.00 |
| Assessments | $416,499,000.00 |
| Federal Grants & Reimbursements | $6,000,248,000.00 |
| Charges for Services | $207,250,000.00 |
| Investment Income (Loss) | $156,524,000.00 |
| Miscellaneous Revenues | $173,657,000.00 |
| Governmental Support & Operations | $863,223,000.00 |
| Economic Development & Workforce Training | $407,564,000.00 |
| Education | $2,723,853,000.00 |
| Health & Human Services | $7,120,566,000.00 |
| Business Licensing & Regulation | $107,206,000.00 |
| Natural Resources Development & Protection | $418,490,000.00 |
| Justice & Protection | $957,090,000.00 |
| Arts, Heritage & Cultural Enrichment | $15,889,000.00 |
| Transportation Safety & Development | $1,163,069,000.00 |
| Debt service: principal payments | $204,314,000.00 |
| Debt service: interest | $49,492,000.00 |
| Capital Outlay | $60,327,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget: General Fund undedicated revenue and General Fund appropriations (enacted budget)
Total revenue $6.0B · total spending $6.2B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| December 2024 Revenue Forecast | $5,686,239,390.00 |
| May 2025 Revenue Forecast | −$24,401,139.00 |
| December 2025 Revenue Forecast | $83,348,903.00 |
| March 2026 Revenue Forecast | $36,033,555.00 |
| 2026-2027 Biennial Budget II Adjustments PL 2025, c. 388 (LD 210) | $109,935,659.00 |
| 132nd 1st Special Session Other Bills Enacted | $115,655.00 |
| 2026-2027 Supplemental Budget PL 2025, c. 650 (LD 2212) | $90,473,725.00 |
| 132nd 2nd Regular Other Bills Enacted To Date | $281,103.00 |
| Revenue Variances | $0.00 |
| DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES (Includes Departments and Agencies - Statewide) | $288,675,675.00 |
| DEPARTMENT OF AGRICULTURE, CONSERVATION AND FORESTRY | $66,256,233.00 |
| MAINE ARTS COMMISSION | $1,306,033.00 |
| DEPARTMENT OF THE ATTORNEY GENERAL | $35,702,905.00 |
| DEPARTMENT OF AUDIT | $2,225,344.00 |
| CENTERS FOR INNOVATION | $118,009.00 |
| BOARD OF TRUSTEES OF THE MAINE COMMUNITY COLLEGE SYSTEM | $107,244,407.00 |
| DEPARTMENT OF CORRECTIONS | $260,397,114.00 |
| MAINE STATE CULTURAL AFFAIRS COUNCIL | $39,968.00 |
| DEPARTMENT OF DEFENSE, VETERANS AND EMERGENCY MANAGEMENT | $17,701,151.00 |
| MAINE DEVELOPMENT FOUNDATION | $58,444.00 |
| DIRIGO HEALTH | $1,279,749.00 |
| DISABILITY RIGHTS CENTER | $236,045.00 |
| DOWNEAST INSTITUTE FOR APPLIED MARINE RESEARCH AND EDUCATION | $12,554.00 |
| DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT | $14,868,349.00 |
| DEPARTMENT OF EDUCATION | $2,035,578,280.00 |
| STATE BOARD OF EDUCATION | $228,514.00 |
| DEPARTMENT OF ENERGY RESOURCES | $4,570,140.00 |
| DEPARTMENT OF ENVIRONMENTAL PROTECTION | $22,285,586.00 |
| COMMISSION ON GOVERNMENTAL ETHICS AND ELECTION PRACTICES | $634,987.00 |
| EXECUTIVE DEPARTMENT | $9,360,540.00 |
| FINANCE AUTHORITY OF MAINE | $28,540,394.00 |
| MAINE FIRE PROTECTION SERVICES COMMISSION | $2,000.00 |
| DEPARTMENT OF HEALTH AND HUMAN SERVICES (Formerly DHS) | $2,368,850,348.00 |
| MAINE HISTORIC PRESERVATION COMMISSION | $810,432.00 |
| MAINE HISTORICAL SOCIETY | $44,864.00 |
| MAINE HOSPICE COUNCIL | $63,506.00 |
| MAINE STATE HOUSING AUTHORITY | $27,125,000.00 |
| MAINE HUMAN RIGHTS COMMISSION | $1,906,237.00 |
| MAINE HUMANITIES COUNCIL | $163,357.00 |
| MAINE INDIAN TRIBAL-STATE COMMISSION | $268,500.00 |
| DEPARTMENT OF INLAND FISHERIES AND WILDLIFE | $49,709,250.00 |
| JUDICIAL DEPARTMENT | $145,956,295.00 |
| DEPARTMENT OF LABOR | $16,950,243.00 |
| LAW AND LEGISLATIVE REFERENCE LIBRARY | $2,101,050.00 |
| LEGISLATURE | $42,498,484.00 |
| MAINE STATE LIBRARY | $6,701,575.00 |
| MAINE OFFICE OF COMMUNITY AFFAIRS | $7,537,301.00 |
| DEPARTMENT OF MARINE RESOURCES | $23,103,185.00 |
| MAINE MARITIME ACADEMY | $17,743,500.00 |
| MAINE MUNICIPAL BOND BANK | $69,331.00 |
| MAINE STATE MUSEUM | $3,006,657.00 |
| NEW ENGLAND INTERSTATE WATER POLLUTION CONTROL COMMISSION | $52,950.00 |
| OFFICE OF AFFORDABLE HEALTH CARE | $856,442.00 |
| PERMANENT COMMISSION ON THE STATUS OF RACIAL, INDIGENOUS AND TRIBAL POPULATIONS | $1,480,686.00 |
| PINE TREE LEGAL ASSISTANCE | $650,000.00 |
| MAINE POTATO BOARD | $160,902.00 |
| OFFICE OF PROGRAM EVALUATION AND GOVERNMENT ACCOUNTABILITY | $1,882,953.00 |
| STATE BOARD OF PROPERTY TAX REVIEW | $278,370.00 |
| MAINE PUBLIC BROADCASTING CORPORATION | $2,900,000.00 |
| MAINE COMMISSION ON PUBLIC DEFENSE SERVICES | $63,359,178.00 |
| DEPARTMENT OF PUBLIC SAFETY | $85,667,404.00 |
| MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM | $7,434,756.00 |
| SACO RIVER CORRIDOR COMMISSION | $46,960.00 |
| DEPARTMENT OF THE SECRETARY OF STATE | $12,447,539.00 |
| ST. CROIX INTERNATIONAL WATERWAY COMMISSION | $85,000.00 |
| RESERVE FUND FOR STATE HOUSE PRESERVATION AND MAINTENANCE | $800,000.00 |
| OFFICE OF THE TREASURER OF STATE | $85,028,689.00 |
| BOARD OF TRUSTEES OF THE UNIVERSITY OF MAINE SYSTEM | $303,746,634.00 |
County governments, fiscal year 2022 (Census of Governments; calendar year 2022 for 12 counties, fiscal year ended June 30, 2022 for Cumberland, Franklin, Kennebec, Sagadahoc, as Census lists them)
| Androscoggin | $26,105,000.00 | $18,293,000.00 | $10,816,000.00 | 113,437 | $161.26 |
| Aroostook | — | — | — | 67,295 | — |
| Cumberland | $87,000,000.00 | $50,424,000.00 | $34,065,000.00 | 309,532 | $162.90 |
| Franklin | — | — | — | 30,574 | — |
| Hancock | — | — | — | 56,636 | — |
| Kennebec | $31,141,000.00 | $20,444,000.00 | $12,512,000.00 | 127,182 | $160.75 |
| Knox (see note below) | $1,491,000.00 | — | — | 41,291 | — |
| Lincoln | $16,753,000.00 | $11,796,000.00 | $10,922,000.00 | 36,248 | $325.42 |
| Oxford | $16,804,000.00 | $11,508,000.00 | $7,615,000.00 | 59,534 | $193.30 |
| Penobscot | — | — | — | 154,948 | — |
| Piscataquis (see note below) | $4,546,000.00 | $4,235,000.00 | — | 17,379 | $243.68 |
| Sagadahoc | $13,831,000.00 | $9,271,000.00 | $9,118,000.00 | 37,423 | $247.74 |
| Somerset | — | — | — | 51,052 | — |
| Waldo | — | — | — | 40,196 | — |
| Washington | $9,805,000.00 | $6,140,000.00 | $6,282,000.00 | 31,482 | $195.03 |
| York | — | — | — | 217,376 | — |
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 Maine state compilation of county revenues and spending was found. The Office of the State Auditor posts each county's audited financial statements and adopted budget as separate files, one county at a time; no figures were taken from them here (see state_auditor_list in each row and gaps). Each row is the county government only. Cities, towns, plantations, school units and the unorganized territory are separate and are not included. 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 county'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); it is part of revenue_total, not an addition. 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 counties' 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. For 7 of Maine's 16 counties every 2022 item is a Census estimate, so no 2022 figure is shown for them. Population is the Census Bureau's July 1, 2022 estimate (Vintage 2025); population_2025 is the July 1, 2025 estimate from the same release. All 16 counties were also in the sample of the Census 2024 Annual Survey and have a separate fy2024 block: a different year, never mixed with or compared to 2022 on the page. Spending per resident is our division of the county’s reported spending by its population.
Knox: Looks unusual and not checked against the county's audit: only 1 item in the Census record. Shown as Census lists it.
Piscataquis: Looks unusual and not checked against the county's audit: only 9 items in the Census record. Shown as Census lists it.
Sources: U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (Maine county governments; thousands of dollars); U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files (a sample; all 16 Maine counties); U.S. Census Bureau, county population estimates, Vintage 2025 (co-est2025-alldata); Maine Office of the State Auditor, County: Annual Audit Reports (list of county audits posted, fiscal years 2022-2026); Maine Office of the State Auditor, County: Annual Budget Reports (links to each county's budget page).
What is not here yet
- FY2026 audited actuals are not yet published: the Controller's page lists reports through FY2025 (checked Oct. 30, 2026).
- The State Auditor's separate report on internal control over financial reporting and compliance (dated December 12, 2025) and the State's Single Audit were not read; no finding counts are given.
- The enacted-budget revenue lines are OFPR's forecast-and-law-change layers, not a split by tax. A split of FY2027 General Fund revenue by source (individual income tax, sales tax and so on) would come from the Revenue Forecasting Committee's March 2026 report (https://legislature.maine.gov/doc/12497), which predates the supplemental budget's revenue changes; not yet checked.
- The all-funds appropriations report is through the 2nd Regular Session (May 8, 2026); any all-funds changes in the 2nd Special Session are not in it. The General Fund status sheet through the 2nd Special Session shows the same FY2027 General Fund total.
- The Bureau of the Budget (maine.gov/budget) was opened; its home page lists governor-proposed budget documents, not an enacted-budget summary, so it is not used for figures.
- No Maine state compilation of county revenues and spending was found. The Office of the State Auditor posts each county's audited financial statements (https://www.maine.gov/audit/county/annual-audit-reports.html) and adopted budgets (https://www.maine.gov/audit/county/budget-reports.html) as separate files; reading the 16 audits for revenue, expenditure and property-tax figures is not yet done, so no audited county figures are shown.
- 2022 figures left empty because Census estimated more than 10% of the dollars: Aroostook, Franklin, Hancock, Penobscot, Somerset, Waldo, York (Census's estimates are kept under census_imputed).
- 2024 figures left empty for the same reason: Aroostook (property_tax, revenue_total, spending_total); Cumberland (property_tax, revenue_total, spending_total); Knox (revenue_total); Oxford (property_tax, revenue_total, spending_total); Penobscot (property_tax, revenue_total, spending_total); Sagadahoc (property_tax, revenue_total, spending_total); Waldo (spending_total); York (property_tax, revenue_total, spending_total).
- Fiscal years: Census lists Cumberland, Franklin, Kennebec, Sagadahoc on a fiscal year ended June 30 and the other counties on the calendar year. Shown as Census lists them; the two kinds of year are not the same 12 months.
- The fiscal year end in the Census file differs from the State Auditor's list for: Somerset (Census: Calendar year 2022; State Auditor list: year ended June 30); York (Census: Calendar year 2022; State Auditor list: year ended June 30). Not resolved; the Census year label is kept with the Census figures.
- Rows that look unusual and were not checked against the county's audit (shown as Census lists them, each with a check_note): Knox (only 1 item in the Census record); Piscataquis (only 9 items in the Census record).
- 2024 blocks that look incomplete or unusual and were not checked against the county's audit (each with a check_note in its fy2024 block): Franklin (only 1 item in the Census record and none for spending_total, property_tax); Kennebec (only 1 item in the Census record and none for spending_total); Knox (only 1 item in the Census record and none for spending_total, property_tax); Piscataquis (only 9 items in the Census record and none for property_tax); Waldo (only 8 items in the Census record and none for revenue_total, property_tax).
- Counties with no audit for fiscal years 2022-2026 on the State Auditor's list on Oct. 30, 2026: Sagadahoc. This says only what the list showed, not whether an audit was done.
- Census figures follow Census's own classification and do not match a county's audited fund statements or adopted budget line for line.
- No statewide source of elected county officials' pay: the statute sets no dollar amounts (30-A M.R.S. section 2's salary schedules are repealed), and no state office was found that publishes the pay of county commissioners, sheriffs, treasurers, registers of deeds and registers of probate in one place. Not yet checked: each county's adopted budget (posted by the Office of the State Auditor, https://www.maine.gov/audit/county/budget-reports.html) for salary lines, county by county.
- Where commissioners' and treasurers' salaries are now set is not stated: the statute pages still point to section 2, whose salary subsections are repealed. The salary sections for registers of deeds and registers of probate were not read.
Gaps in the public money records as of the date checked.