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 (ACFR, governmental funds)
Total revenue $84.7B · total spending $84.7B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Individual income tax | $17,101,833,000.00 |
| Corporate income tax | $1,536,667,000.00 |
| Sales and use tax | $12,486,182,000.00 |
| Motor fuels tax | $2,541,753,000.00 |
| Franchise tax | $696,690,000.00 |
| Highway use tax | $1,251,028,000.00 |
| Insurance tax | $1,471,660,000.00 |
| Beverage tax | $588,583,000.00 |
| Sports wagering tax | $128,366,000.00 |
| Tobacco products tax | $248,670,000.00 |
| Other taxes | $327,991,000.00 |
| Federal funds (other than COVID-19 funds) | $36,985,111,000.00 |
| Federal COVID-19 funds | $2,773,007,000.00 |
| Local funds | $190,389,000.00 |
| Investment earnings | $1,696,555,000.00 |
| Interest earnings on loans | $2,799,000.00 |
| Sales and services | $350,867,000.00 |
| Rental and lease of property | $21,378,000.00 |
| Fees, licenses and fines | $3,388,329,000.00 |
| Tobacco settlement | $132,506,000.00 |
| Contributions, gifts and grants | $270,213,000.00 |
| Escheated (unclaimed) property | $277,010,000.00 |
| Miscellaneous | $193,917,000.00 |
| General government | $2,303,850,000.00 |
| Primary and secondary education | $15,866,572,000.00 |
| Higher education | $7,430,710,000.00 |
| Health and human services | $40,094,168,000.00 |
| Economic development | $1,058,010,000.00 |
| Environment and natural resources | $1,524,865,000.00 |
| Public safety, corrections and regulation | $6,445,116,000.00 |
| Transportation | $8,122,398,000.00 |
| Agriculture | $330,942,000.00 |
| Capital outlay | $512,676,000.00 |
| Debt service: principal | $831,974,000.00 |
| Debt service: interest and fees | $227,159,000.00 |
| Debt service: debt issuance costs | $541,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted General Fund budget (Session Law 2026-41) (enacted budget)
Total revenue $35.4B · total spending $34.4B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Tax revenue (consensus forecast) | $33,876,600,000.00 |
| Non-tax revenue (consensus forecast) | $1,556,100,000.00 |
| Education (public schools, community colleges, schools for the deaf and blind) | $14,395,804,700.00 |
| The University of North Carolina | $5,033,020,932.00 |
| Health and human services | $9,333,340,371.00 |
| Agriculture, natural and economic resources | $814,205,912.00 |
| Justice and public safety | $4,157,179,516.00 |
| General government | $521,408,383.00 |
| Information technology | $94,326,949.00 |
| Reserves | $25,000,000.00 |
County governments, fiscal year FY2022 (July 1, 2021 to June 30, 2022)
| Alamance | $449,145,000.00 | $538,686,000.00 | $110,257,000.00 | 176,470 | $3,052.56 |
| Alexander | — | — | $23,772,000.00 | 36,213 | — |
| Alleghany | $42,082,000.00 | $39,435,000.00 | $12,559,000.00 | 11,200 | $3,520.98 |
| Anson | $49,460,000.00 | $70,680,000.00 | $5,277,000.00 | 21,739 | $3,251.30 |
| Ashe | $72,162,000.00 | $75,721,000.00 | $21,547,000.00 | 27,047 | $2,799.61 |
| Avery | $66,649,000.00 | $63,084,000.00 | $23,800,000.00 | 17,636 | $3,577.00 |
| Beaufort | $195,381,000.00 | $168,419,000.00 | $42,599,000.00 | 44,358 | $3,796.81 |
| Bertie | $53,859,000.00 | $57,717,000.00 | $12,362,000.00 | 16,951 | $3,404.93 |
| Bladen | $133,271,000.00 | $124,997,000.00 | $27,197,000.00 | 29,360 | $4,257.39 |
| Brunswick | $559,689,000.00 | $469,383,000.00 | $154,832,000.00 | 152,519 | $3,077.54 |
| Buncombe | $927,063,000.00 | $893,149,000.00 | $278,179,000.00 | 274,019 | $3,259.44 |
| Burke | $264,281,000.00 | $248,433,000.00 | $57,209,000.00 | 87,801 | $2,829.50 |
| Cabarrus | $748,431,000.00 | $692,592,000.00 | $230,127,000.00 | 236,041 | $2,934.20 |
| Caldwell | $349,803,000.00 | $262,288,000.00 | $103,752,000.00 | 80,298 | $3,266.43 |
| Camden | $41,515,000.00 | $40,029,000.00 | $11,756,000.00 | 11,093 | $3,608.49 |
| Carteret | $449,299,000.00 | $420,185,000.00 | $64,196,000.00 | 69,335 | $6,060.21 |
| Caswell | $35,259,000.00 | $43,407,000.00 | $2,810,000.00 | 22,218 | $1,953.69 |
| Catawba | $899,574,000.00 | $873,232,000.00 | $125,138,000.00 | 163,274 | $5,348.26 |
| Chatham | $264,669,000.00 | $255,158,000.00 | $105,069,000.00 | 80,039 | $3,187.92 |
| Cherokee | $67,095,000.00 | $63,063,000.00 | $8,833,000.00 | 29,539 | $2,134.91 |
| Chowan | $49,093,000.00 | $49,343,000.00 | $12,483,000.00 | 13,909 | $3,547.56 |
| Clay | $44,373,000.00 | $41,857,000.00 | $9,708,000.00 | 11,594 | $3,610.23 |
| Cleveland | $338,409,000.00 | $329,362,000.00 | $76,774,000.00 | 100,773 | $3,268.36 |
| Columbus | $239,729,000.00 | $124,724,000.00 | $12,033,000.00 | 50,037 | $2,492.64 |
| Craven | $297,076,000.00 | $306,310,000.00 | $61,074,000.00 | 102,413 | $2,990.93 |
| Cumberland | $1,162,171,000.00 | $1,096,350,000.00 | $218,327,000.00 | 338,521 | $3,238.65 |
| Currituck | $164,854,000.00 | $138,474,000.00 | $41,639,000.00 | 30,994 | $4,467.77 |
| Dare | $266,982,000.00 | $234,797,000.00 | $74,734,000.00 | 38,000 | $6,178.87 |
| Davidson | $473,375,000.00 | $454,688,000.00 | $109,352,000.00 | 172,376 | $2,637.77 |
| Davie | $134,347,000.00 | $127,809,000.00 | $41,479,000.00 | 44,119 | $2,896.92 |
| Duplin | — | — | — | 49,065 | — |
| Durham | $1,053,996,000.00 | $978,449,000.00 | $343,370,000.00 | 331,135 | $2,954.83 |
| Edgecombe | $112,927,000.00 | $104,092,000.00 | $9,211,000.00 | 48,470 | $2,147.56 |
| Forsyth | $1,173,811,000.00 | $1,185,225,000.00 | $305,119,000.00 | 389,389 | $3,043.81 |
| Franklin | $116,815,000.00 | $111,557,000.00 | $22,722,000.00 | 74,294 | $1,501.56 |
| Gaston | $721,570,000.00 | $681,249,000.00 | $183,403,000.00 | 234,245 | $2,908.28 |
| Gates | $37,268,000.00 | $38,757,000.00 | $7,776,000.00 | 10,368 | $3,738.14 |
| Graham | $35,242,000.00 | $41,593,000.00 | $7,210,000.00 | 8,049 | $5,167.47 |
| Granville | $410,831,000.00 | $220,039,000.00 | $44,059,000.00 | 60,878 | $3,614.43 |
| Greene | $72,500,000.00 | $74,450,000.00 | $11,113,000.00 | 20,387 | $3,651.84 |
| Guilford | $1,536,939,000.00 | $1,486,532,000.00 | $424,574,000.00 | 546,589 | $2,719.65 |
| Halifax | $180,727,000.00 | $177,752,000.00 | $44,603,000.00 | 47,587 | $3,735.31 |
| Harnett | — | — | $25,868,000.00 | 138,514 | — |
| Haywood | $310,612,000.00 | $309,586,000.00 | $115,724,000.00 | 62,588 | $4,946.41 |
| Henderson | $680,395,000.00 | $686,388,000.00 | $108,706,000.00 | 118,337 | $5,800.28 |
| Hertford | $50,627,000.00 | $50,973,000.00 | $5,821,000.00 | 19,492 | $2,615.07 |
| Hoke | $171,844,000.00 | $183,666,000.00 | $33,539,000.00 | 53,732 | $3,418.19 |
| Hyde | $14,665,000.00 | $16,416,000.00 | $2,147,000.00 | 4,621 | $3,552.48 |
| Iredell | $585,022,000.00 | $545,800,000.00 | $167,272,000.00 | 196,005 | $2,784.62 |
| Jackson | $161,780,000.00 | $153,722,000.00 | $43,875,000.00 | 43,920 | $3,500.05 |
| Johnston | $1,162,934,000.00 | $1,139,577,000.00 | $177,732,000.00 | 234,667 | $4,856.15 |
| Jones | $32,514,000.00 | $40,747,000.00 | $7,177,000.00 | 9,247 | $4,406.51 |
| Lee | $256,677,000.00 | $233,200,000.00 | $54,417,000.00 | 65,613 | $3,554.17 |
| Lenoir | $212,727,000.00 | $205,168,000.00 | $41,119,000.00 | 54,540 | $3,761.79 |
| Lincoln | $275,078,000.00 | $292,719,000.00 | $86,225,000.00 | 93,088 | $3,144.54 |
| McDowell | $136,051,000.00 | $152,534,000.00 | $32,168,000.00 | 44,745 | $3,408.96 |
| Macon | $123,784,000.00 | $125,903,000.00 | $38,437,000.00 | 37,964 | $3,316.38 |
| Madison | $61,092,000.00 | $63,728,000.00 | $16,136,000.00 | 21,908 | $2,908.89 |
| Martin | $87,971,000.00 | $89,822,000.00 | $17,284,000.00 | 21,493 | $4,179.13 |
| Mecklenburg | $3,826,869,000.00 | $4,220,707,000.00 | $1,245,220,000.00 | 1,148,324 | $3,675.54 |
| Mitchell | $53,166,000.00 | $59,710,000.00 | $12,291,000.00 | 15,043 | $3,969.29 |
| Montgomery | $68,949,000.00 | $68,941,000.00 | $7,681,000.00 | 25,865 | $2,665.42 |
| Moore | $361,281,000.00 | $337,500,000.00 | $85,087,000.00 | 105,484 | $3,199.54 |
| Nash | $312,890,000.00 | $312,952,000.00 | $60,201,000.00 | 96,364 | $3,247.60 |
| New Hanover | $837,626,000.00 | $850,749,000.00 | $244,074,000.00 | 236,065 | $3,603.88 |
| Northampton | $31,130,000.00 | $30,486,000.00 | $4,266,000.00 | 16,794 | $1,815.29 |
| Onslow | $724,820,000.00 | $676,444,000.00 | $110,776,000.00 | 206,682 | $3,272.87 |
| Orange | $507,930,000.00 | $507,090,000.00 | $213,925,000.00 | 150,554 | $3,368.16 |
| Pamlico | $53,254,000.00 | $53,866,000.00 | $13,103,000.00 | 12,255 | $4,395.43 |
| Pasquotank | $150,831,000.00 | $143,627,000.00 | $26,546,000.00 | 40,954 | $3,507.03 |
| Pender | $140,135,000.00 | $139,128,000.00 | $24,638,000.00 | 65,638 | $2,119.63 |
| Perquimans | $41,749,000.00 | $41,595,000.00 | $9,893,000.00 | 13,243 | $3,140.90 |
| Person | $137,182,000.00 | $140,168,000.00 | $39,413,000.00 | 39,402 | $3,557.38 |
| Pitt | $547,951,000.00 | $568,682,000.00 | $117,915,000.00 | 177,028 | $3,212.38 |
| Polk | $63,024,000.00 | $66,940,000.00 | $20,930,000.00 | 19,998 | $3,347.33 |
| Randolph | $402,816,000.00 | $407,764,000.00 | $96,821,000.00 | 146,192 | $2,789.24 |
| Richmond | $125,605,000.00 | $118,700,000.00 | $10,438,000.00 | 42,371 | $2,801.44 |
| Robeson | $462,292,000.00 | $455,868,000.00 | $61,664,000.00 | 116,281 | $3,920.40 |
| Rockingham | $273,682,000.00 | $246,447,000.00 | $61,132,000.00 | 92,013 | $2,678.39 |
| Rowan | $439,861,000.00 | $422,383,000.00 | $101,261,000.00 | 149,498 | $2,825.34 |
| Rutherford | $234,374,000.00 | $219,065,000.00 | $52,241,000.00 | 64,856 | $3,377.71 |
| Sampson | $160,606,000.00 | $168,535,000.00 | $16,792,000.00 | 59,194 | $2,847.16 |
| Scotland | $121,536,000.00 | $127,249,000.00 | $24,749,000.00 | 33,448 | $3,804.38 |
| Stanly | $193,617,000.00 | $187,532,000.00 | $40,805,000.00 | 64,294 | $2,916.79 |
| Stokes | $76,151,000.00 | $75,654,000.00 | $16,609,000.00 | 45,133 | $1,676.25 |
| Surry | — | — | $44,924,000.00 | 71,536 | — |
| Swain | $29,037,000.00 | $29,475,000.00 | $1,497,000.00 | 13,982 | $2,108.07 |
| Transylvania | $112,712,000.00 | $99,848,000.00 | $45,025,000.00 | 33,637 | $2,968.40 |
| Tyrrell | $19,771,000.00 | $21,402,000.00 | $4,823,000.00 | 3,457 | $6,190.92 |
| Union | $787,004,000.00 | $939,337,000.00 | $231,865,000.00 | 249,615 | $3,763.14 |
| Vance | $153,673,000.00 | $157,966,000.00 | $27,837,000.00 | 42,203 | $3,743.00 |
| Wake | $3,730,395,000.00 | $3,649,778,000.00 | $1,197,598,000.00 | 1,173,034 | $3,111.40 |
| Warren | $65,324,000.00 | $63,788,000.00 | $22,001,000.00 | 18,691 | $3,412.77 |
| Washington | $38,550,000.00 | $42,854,000.00 | $8,510,000.00 | 10,788 | $3,972.38 |
| Watauga | $142,290,000.00 | $125,312,000.00 | $39,148,000.00 | 55,363 | $2,263.46 |
| Wayne | $396,168,000.00 | $363,547,000.00 | $69,893,000.00 | 118,206 | $3,075.54 |
| Wilkes | $216,489,000.00 | $215,130,000.00 | $45,576,000.00 | 65,807 | $3,269.11 |
| Wilson | $276,441,000.00 | $259,469,000.00 | $60,757,000.00 | 79,357 | $3,269.64 |
| Yadkin | $112,590,000.00 | $105,861,000.00 | $23,485,000.00 | 37,531 | $2,820.63 |
| Yancey | $86,110,000.00 | $83,273,000.00 | $28,544,000.00 | 18,772 | $4,436.02 |
All 100 North Carolina county governments, from one source: the U.S. Census Bureau's 2022 Census of Governments: Finance individual unit file, the latest year that covers every county (the 2023 and 2024 Census files are samples; the 2024 file has 70 of the 100 counties). North Carolina counties' fiscal year runs July 1 to June 30, so FY2022 is July 1, 2021 to June 30, 2022. The state's own county data (the Department of State Treasurer's Annual Financial Information Reports) could not be opened from this workspace; see gaps. Important: Census counts each North Carolina public school system as part of its county government (Census lists no separate school district governments in the state), so these totals include the local school system's money, including state and federal school aid that passes through it. They are far larger than a county's own general fund budget or audited county statements and should not be compared with them. k12_education_spending shows the part of spending_total that Census classes as elementary and secondary education (current operations, construction, capital outlay and payments to other governments); it is part of spending_total, not an addition to it. 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 debt principal repayment. property_tax = property tax revenue (Census code T01). Revenue, spending and property tax are separate measures and are never added together. A figure is left empty when more than 10% of its dollars are Census estimates (imputations); every North Carolina county reported items to the 2022 Census, but for a few counties some totals are mostly estimates and are left empty (see gaps), with Census's estimate kept, labeled, under census_imputed. Population is the Census Bureau's July 1, 2022 estimate (Vintage 2025), the day after the fiscal year ended; population_2025 is the July 1, 2025 estimate from the same release. 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 (State and Local Government Finances), individual unit files (2022FinEstDAT, Fin_PID_2022); amounts reported in thousands of dollars; U.S. Census Bureau, 2022 State & Local Government Finance datasets and tables; U.S. Census Bureau, Government Finance and Employment Classification Manual (item code definitions); U.S. Census Bureau, County Population Totals, Vintage 2025 (co-est2025-alldata.csv); North Carolina Department of State Treasurer, Local Government Commission, Annual Financial Information Report (AFIR) page (links the County and Municipal Financial Information reporting site; not used, see gaps).
What is not here yet
- FY 2025-26 (July 1, 2025 to June 30, 2026) is not shown as a budget year: no comprehensive appropriations act was enacted for it, and the State ran on continuing authority at the FY 2024-25 recurring certified level plus separate adjustment acts. OSBM's certified FY 2025-26 budget totals were not found in a single published figure; not yet checked.
- FY 2025-26 audited actuals will appear in the FY 2026 ACFR (expected around December 2026); not yet published.
- The FY 2026-27 'revenue' is the consensus forecast printed in the act, not collections. The Fiscal Research Division's committee report (the detailed line-item report the act refers to) and its revenue detail by tax were not pulled; not yet checked.
- The ACFR's budgetary-basis General Fund schedule (Budget and Actual, non-GAAP) was not used; only the GAAP governmental funds statement is shown for FY2025.
- The State Treasurer's county financial data (Annual Financial Information Reports, shown on the 'North Carolina County and Municipal Financial Information' site at logos.nctreasurer.com) could not be opened from this workspace: the site's security certificate could not be verified through the workspace connection and the page could not be read another way. The Treasurer's downloadable AFIR files on its AFIR page stop at 2011. County figures from the state's own reports: not yet checked.
- Census 2022 is the latest year covering every county; it is more than four years old. The 2023 and 2024 Census Annual Survey files are samples (the 2024 file covers 70 of 100 North Carolina counties) and were not used, so every county is shown for the same year.
- Because Census folds each public school system into its county, these figures are not the county government's own budget. A county-only figure (for example general fund revenue and spending from the AFIR or the county's audited statements) was not available; not yet checked.
- Census's classification will not match a county's audited financial statements line for line; figures were not checked against county audits.
- Census lists a fiscal year other than July 1 to June 30 for: Madison (FY2022 (year ended May 31, 2022, as Census lists it)).
- These counties have a figure with some Census-imputed dollars (each row's figures_status says how much): Alexander, Anson, Beaufort, Caswell, Cherokee, Chowan, Cleveland, Columbus, Craven, Cumberland, Duplin, Durham, Edgecombe, Franklin, Granville, Harnett, Henderson, Hertford, Hyde, Jones, Mecklenburg, Montgomery, Northampton, Pender, Pitt, Richmond, Sampson, Stokes, Surry, Swain.
- Figures left empty because they are mostly Census estimates: Alexander, Duplin, Harnett, Surry.
- no statewide source: no North Carolina state agency publishes elected county officials' pay for all counties in one place.
- The UNC School of Government's County Salaries in North Carolina survey (latest edition 2023, the newest found on its site on Oct. 20, 2026) lists county commissioner, board chair, sheriff and register of deeds salaries, but it was not used: it is a voluntary survey, not a state record; it covers 89 of 100 counties; its figures are for 2021 or 2022 depending on the county (some counties have rows for both years), so they are three to four years old and not one period; and some entries look inconsistent (for example, Wake County's board chair is listed at $29,657.00 for 2021 with no 2022 figure, while each commissioner is listed at $37,856.00 for 2022). Using it would present old and mixed-year pay as current.
- County budget ordinances and commissioners' salary resolutions, county by county, were not checked; not yet checked.
- The North Carolina Association of County Commissioners was not found to publish a downloadable all-county salary table; not yet checked further.
Gaps in the public money records as of the date checked.