Where the money comes from and where it goes.

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

Total revenue $92.6B · total spending $94.6B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Actual revenue and spending of all the state's governmental funds for one fiscal year, audited, in whole dollars as printed. This is wider than the General Fund, whose column on the same statement shows revenue of $60,979,024,211.00 and spending of $59,603,886,014.00. Taxes of $52,704,034,404.00 include $22,157,701,664.00 in the Property Tax Relief Fund's column. Revenue includes $28,112,687,722.00 of federal and other grants, money the state budget table below does not count. Debt service and a capital outlay line of $19,911,696.00 are shown separately, so a function line may not be all money spent on that purpose. Not included: other financing sources and uses (bonds issued and transfers, net $1,695,199,655.00); proprietary funds (the State Lottery and the Unemployment Compensation Fund); fiduciary funds, including pension trust funds; and component units such as New Jersey Transit and the New Jersey Turnpike Authority. Not a budget figure and not comparable with the fiscal 2027 budget shown separately.

Source: New Jersey Department of the Treasury, Office of Management and Budget, Annual Comprehensive Financial Report, fiscal year ended June 30, 2025 (with the State Auditor's report). Saved: 13 pages extracted from the 420-page report..

Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, state funds (enacted budget)

Total revenue $59.4B · total spending $60.7B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Budget figures for the current fiscal year: revenue is what the state anticipated when the budget was signed, not collections, and spending is appropriations, not money spent. Spending is listed by department because that is how the act is organized, not by the functions used in the audited table, so the two tables do not line up. State funds only. Federal funds of $30,495,124,000.00 are appropriated in the same act and are not in these totals; neither are other dedicated funds. So this is not comparable with the audited year, whose governmental funds include federal grants. Do not add them. Fund balance is not revenue: the General Fund's undesignated balance on July 1, 2026 of $7,666,482,000.00 makes total resources $67,056,056,000.00 in the handbook. The Office of Legislative Services shows a projected closing balance of $6,538,944,000.00. The Sales Tax Dedication appears on both sides: subtracted from the General Fund ($1,198,500,000.00) and received by the Property Tax Relief Fund ($1,220,400,000.00); the two printed amounts differ, and both are shown as printed.

Source: New Jersey Office of Management and Budget, FY2027 Appropriations Handbook (P.L.2026, c.27). Saved: 34 pages extracted from the 328-page book..

County governments, fiscal year 2024 (Census Annual Survey; calendar 2024 for 16 counties and year ended June 30, 2024 for 5, as Census lists them)

New Jersey's Division of Local Government Services posts no statewide file of county government revenue and spending that could be read here, so revenue and spending come from the U.S. Census Bureau's 2024 Annual Survey of State and Local Government Finances individual unit files, which include all 21 New Jersey county governments. Property tax comes from the state. Each row is the county government only. Municipalities, school districts, authorities and other local governments in the county's area are separate and not included, so this is not all local government spending in the county. Revenue is 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 is all expenditure (current operations, capital outlay, interest, assistance and payments to other governments); it excludes repayment of debt principal. These are actual results as reported to Census, in Census's classification, not budgets and not the counties' audited statements. Census publishes thousands of dollars, so the last three digits are not reported detail. A Census figure is left empty when more than 10% of its dollars are Census estimates (imputations); those estimates are in the notes below the table, labeled. Property tax is the state's record: the Total County Levy for calendar 2024 from the Department of Community Affairs, to the cent, the amount to be raised for county purposes, including any county library, health services and open space taxes. It is a levy, not money collected, and it comes from a different source from the revenue column, so it is not a line within that column and the two should not be subtracted or divided. Census lists its own property tax revenue, which often differs; it is kept in the data as census_property_tax. Revenue, spending and property tax are separate measures and are never added together. 19 of 21 counties have Census revenue and spending shown for 2024; 2 (Hunterdon, Salem) do not. All 21 have the state's levy. Population is the Census Bureau's July 1, 2024 estimate (Vintage 2025). The state's Total County Levy for calendar 2025, the latest year it has posted, a different year from the table: Atlantic $209,874,803.49; Bergen $568,891,533.75; Burlington $241,314,101.83; Camden $351,811,240.18; Cape May $189,453,822.92; Cumberland $111,402,989.46; Essex $450,965,931.28; Gloucester $199,761,390.00; Hudson $463,748,620.70; Hunterdon $107,398,950.22; Mercer $371,235,792.39; Middlesex $551,103,692.41; Monmouth $444,474,255.15; Morris $301,958,081.81; Ocean $592,316,621.00; Passaic $368,445,889.64; Salem $76,311,629.42; Somerset $284,873,538.98; Sussex $111,205,722.00; Union $396,794,147.90; Warren $87,387,301.73. Spending per resident is our division of the county’s reported spending by its population.

Hunterdon: Revenue and spending are empty because more than 10% of their dollars are Census estimates in both 2024 and 2022. Census's 2024 estimates, not figures the county reported: revenue $100,197,000.00; spending $78,176,000.00; property tax $74,722,000.00. Census's 2022 estimates, a different year, also not reported: revenue $89,964,000.00; spending $58,245,000.00; property tax $71,209,000.00. The state's county levy is a separate record: $99,956,055.65 for 2024 and $107,398,950.22 for 2025.

Ocean: Looks unusual and not checked against the county's audit: the state's 2024 county levy of $542,607,456.00 is 96.2% of Census revenue of $564,116,000.00; they are different sources and Census lists property tax of $428,682,000.00. Shown as listed.

Passaic: Looks unusual and not checked against the county's audit: Census lists the same property tax, $347,571,000.00, for both 2022 and 2024, marked as reported, so the 2024 value may be carried over. Shown as listed.

Salem: Revenue and spending are empty because more than 10% of their dollars are Census estimates in both 2024 and 2022. Census's 2024 estimates, not figures the county reported: revenue $183,351,000.00; spending $140,980,000.00; property tax $60,125,000.00. Census's 2022 estimates, a different year, also not reported: revenue $138,441,000.00; spending $130,965,000.00; property tax $57,298,000.00. The state's county levy is a separate record: $76,209,397.66 for 2024 and $76,311,629.42 for 2025.

Union: Looks unusual and not checked against the county's audit: Census lists the same property tax, $367,295,000.00, for both 2022 and 2024, marked as reported, so the 2024 value may be carried over. Shown as listed.

Sources: U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files (New Jersey county governments; thousands of dollars); New Jersey Department of Community Affairs, 2024 Property Tax Information, County Tax Summary; New Jersey Department of Community Affairs, 2025 Property Tax Information (as of January 14, 2026), County Tax Summary; U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (New Jersey county governments; thousands of dollars); U.S. Census Bureau, county population estimates, Vintage 2025 (co-est2025-alldata); New Jersey Division of Local Government Services, Municipal and County Budgets page; New Jersey Division of Local Government Services, Financial Automation Submission Tracking (FAST) page; New Jersey Division of Local Government Services, Property Tax Information page.

What is not here yet

• FY2026 audited actuals are not yet published: OMB's Financial Publications page listed the FY2025 report as the newest (checked Nov. 5, 2026).
• The State Auditor's separate report on internal control and compliance, and the State's Single Audit, were not read; no finding counts are given.
• The fiscal 2027 tables are state funds by department. A breakdown of enacted spending by the functions used in the audited table is not printed as a summary in the handbook, so it is not shown; the handbook groups accounts by function inside each department, and those were not totaled.
• The miscellaneous revenue and interfund transfer lines are shown as totals; their items are in the handbook pages saved. Other dedicated and revolving funds in the handbook's section F were not read.
• Whether any supplemental appropriation or other law has changed the fiscal 2027 budget since it was signed is not yet checked.
• OMB's fiscal 2027 Budget Detail and Budget in Brief were not opened; the enacted figures come from the Appropriations Handbook, the Governor's signing message and the Office of Legislative Services' comparison.
• No statewide state file of county revenue and spending was found. The Division of Local Government Services' 2026 User-Friendly Budget Database (22 MB, checked) covers municipalities only, with no county rows, so it was not used or saved. County annual financial statements and budgets are filed through its FAST system; a link on the FAST page leads to a 'FAST - Open Data' portal at njdca-odp.dynamics365portals.us that needs a browser running scripts. Its home page returned only a notice saying so, a fetch-tool read was not approved in time, and it was not read further. Whether it offers county statements is not yet checked; this is the most likely place for a state figure.
• The Division's Fiscal Reports page, linked from its Resources page, returned page not found (404) on Nov. 5, 2026. The State Library's copies of the Division's Annual Report (dspace.njstatelib.org) sit behind a bot check and were not read.
• County audits, annual financial statements and adopted budgets were not read county by county, so no Census figure is checked against them.
• 2024 Census figures left empty because Census estimated more than 10% of the dollars: Hunterdon (property_tax, revenue_total, spending_total); Salem (property_tax, revenue_total, spending_total) (Census's estimates are in the notes on this page, labeled).
• 2022 Census figures left empty for the same reason: Atlantic (property_tax, revenue_total, spending_total); Camden (property_tax, revenue_total, spending_total); Cumberland (property_tax, revenue_total, spending_total); Gloucester (property_tax, revenue_total, spending_total); Hunterdon (property_tax, revenue_total, spending_total); Mercer (property_tax, revenue_total, spending_total); Ocean (property_tax, revenue_total, spending_total); Salem (property_tax, revenue_total, spending_total).
• Census lists 5 counties with a fiscal year ended June 30 (Camden, Gloucester, Hunterdon, Middlesex, Salem) and the rest on the calendar year. That is shown as Census lists it and was not checked against county records.
• Census's property tax figure differs from the state's 2024 Total County Levy by more than 10% for: Atlantic (levy $198,292,933.12, Census $172,674,000.00); Burlington (levy $221,970,605.41, Census $175,500,000.00); Mercer (levy $356,757,267.48, Census $283,922,000.00); Middlesex (levy $524,196,657.23, Census $460,899,000.00); Monmouth (levy $414,687,949.19, Census $323,500,000.00); Ocean (levy $542,607,456.00, Census $428,682,000.00); Somerset (levy $268,973,825.01, Census $220,906,000.00); Warren (levy $87,126,178.55, Census $75,500,000.00). The two were not reconciled; a levy and Census's classified revenue need not match, and the reason in each county is not known.
• Census's property tax figure is identical in 2022 and 2024, though marked as reported, for: Passaic, Union. Not checked.
• Rows that look unusual and were not checked against the county's audit (each has a note on this page): Ocean (the state's 2024 county levy of $542,607,456.00 is 96.2% of Census revenue of $564,116,000.00; they are different sources and Census lists property tax of $428,682,000.00); Passaic (Census lists the same property tax, $347,571,000.00, for both 2022 and 2024, marked as reported, so the 2024 value may be carried over); Union (Census lists the same property tax, $367,295,000.00, for both 2022 and 2024, marked as reported, so the 2024 value may be carried over).
• The state's 2024 sheet carries Burlington's open space tax as $22,470,605.40595 and its levy as $221,970,605.40595; they are rounded to the cent here, as is the state total. A 2026 county levy file is not listed on the Division's Property Tax Information page as of Nov. 5, 2026; 2025 is the newest.
• Figures for municipalities, school districts and authorities in each county's area were not gathered, so no all-local-government total is given.
• no statewide source
• Checked for a statewide table of elected county officials' pay, none found: DCA's Municipal and County Budgets page, Local Finance Notices 2024-19 and 2025-16 and its constitutional officer reimbursement form (a blank form; counties' filed copies are not posted); the User-Friendly Budget Database (municipalities only); YourMoney's Agency and Authority Payroll sets (by their descriptions, state employees and independent authorities); and YourMoney's Active Pension Members set (county employers and salary eligible for pension credit, as of June 30, 2026, with no job title, so offices cannot be read from it).
• County annual financial statements and budgets carry officials' salaries one county at a time; they were not gathered. DCA's 'FAST - Open Data' portal could not be read without a browser running scripts, so whether it holds them is not yet checked.
• The floor for clerks was also read in N.J.S.A. 40A:9-76 through a commercial copy (Justia, read with a fetch tool, not saved). The other offices' statutes and the 2001 law itself were not read; DCA's notice is the source for them. Any statute on county commissioners' pay is not yet checked.
• The New Jersey Association of Counties' home page was opened and shows no salary survey link on that page; the rest of its site was not searched. A news article on county administrators' salaries turned up in a search; administrators are not the offices asked for and it is not a state record, so it was not opened.

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