Where the money comes from and where it goes.

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

Total revenue $87.1B · total spending $92.0B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Source: State of Ohio, Annual Comprehensive Financial Report, fiscal year ended June 30, 2025 (Ohio Office of Budget and Management), as attached to the Auditor of State's State of Ohio Single Audit for the year ended June 30, 2025.

Fiscal year 2026 (July 1, 2025 to June 30, 2026), enacted budget (H.B. 96, 136th General Assembly) (enacted budget)

Total revenue $99.5B · total spending $99.5B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.

Source: Ohio Legislative Service Commission, Legislative Budget Office, Appropriation Spreadsheet, Main Operating Budget Bill (FY 2026-FY 2027), H.B. 96 of the 136th General Assembly, As Enacted, July 1, 2025.

County governments, fiscal year FY2022 (calendar year 2022)

All 88 Ohio county governments (the county government only: not cities, townships, school districts or separately governed boards in the county). Figures are from one source, the U.S. Census Bureau's 2022 Census of Governments: Finance individual unit file, the latest year that covers every county (later Census years are samples). Ohio counties keep calendar-year books, so FY2022 is Jan. 1 to Dec. 31, 2022 (Census lists one county, Richland, with a year ending Aug. 31; each row gives its year end as Census lists it). Census uses its own classification, so totals will not match a county's audited financial statements. revenue_total = all revenue Census records for the government (taxes, charges, intergovernmental aid, interest and other general revenue, utility and insurance-trust revenue); it excludes borrowing and transfers between a 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 in 2022 (Census code T01). Revenue, spending and property tax are separate measures. A figure is left empty when the county did not report it to Census or when more than 10% of its dollars are Census estimates (imputations); those estimates are kept, labeled, under census_imputed and are not shown as the county's figures. Population is the Census Bureau's July 1, 2022 estimate (Vintage 2025), to match the finance year; 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).

What is not here yet

• The FY2025 ACFR could not be downloaded from the Office of Budget and Management: archives.obm.ohio.gov does not send its full TLS certificate chain, so downloads from this workspace fail, and its robots rules block the reading tool. The same ACFR, attached to the Auditor of State's FY2025 Single Audit, was used instead; that PDF is 18.9 MB and is not kept (URL and sha256 in sources and raw/PULLS.md).
• The H.B. 96 appropriation spreadsheet could not be downloaded (lsc.ohio.gov has the same certificate-chain problem); it was read with WebFetch and not saved. Its 100 agency figures add exactly to its printed total.
• The FY2026 figures are appropriations as enacted, from the LSC spreadsheet dated July 1, 2025. Changes after enactment (any veto overrides, Controlling Board actions, later appropriation bills) are not reflected; not yet checked.
• No FY2026 revenue estimate by source (income, sales, CAT and so on) was pulled; OBM's budget documents that carry it are on archives.obm.ohio.gov, which could not be reached. 'Revenue' for FY2026 is the fund split of the appropriations only.
• The FY2025 ACFR revenue categories are those printed in the governmental funds statement; the statement does not break out Medicaid's federal share from other federal revenue (other schedules in the ACFR do; not yet pulled).
• Census 2022 is the latest year covering every county; it is four years old. Later Census Annual Surveys (2023, 2024) are samples and were not used.
• 39 of 88 counties reported nothing to the 2022 Census of Governments, so Census estimated every value; their revenue, spending and property tax are left empty and the estimates are kept under census_imputed: Allen, Ashland, Belmont, Brown, Clark, Clinton, Erie, Fairfield, Gallia, Guernsey, Hamilton, Hancock, Henry, Highland, Hocking, Holmes, Huron, Jackson, Jefferson, Knox, Lake, Lawrence, Licking, Mahoning, Medina, Meigs, Miami, Ottawa, Perry, Pickaway, Pike, Putnam, Ross, Sandusky, Seneca, Shelby, Vinton, Wayne, Williams.
• These counties reported some items but one or more of their figures is more than 10% Census estimates, so that figure is left empty (each row's figures_status says which): Athens, Delaware, Fayette, Franklin, Lucas, Mercer, Richland, Stark, Warren.
• The Ohio Auditor of State publishes each county's audit report separately (ohioauditor.gov audit search); no single statewide file of county revenues and expenditures from the Auditor was found, so county audited figures were not used. Filling the empty counties from their audited statements: not yet checked.
• Ohio Department of Taxation property tax levy and collection tables by county were not used (they cover all taxing districts, not the county government alone); not yet checked.
• Some reported Census figures look out of line and were not checked against county audits: Adams County spending ($83.3 million) is more than three times its revenue ($24.2 million); Darke, Morgan and Van Wert spending is about half their revenue; Fayette County revenue is $110.4 million against property tax of $216,000. They are shown as Census recorded them.
• Census lists Richland County's 2022 fiscal year as ending Aug. 31; Ohio counties use the calendar year. Richland's figures are mostly imputed and are not shown in any case.
• No statewide source lists what each county's elected officials are paid. Ohio law (ORC Chapter 325, as amended by H.B. 96 of the 136th General Assembly) sets salaries by county population class, and the County Commissioners Association of Ohio's Bulletin 2025-14 (saved in raw/) gives the 2026-2029 salary for each office by class, not by county or by official. What a given official is actually paid in 2026 also depends on when that official's term began (the Ohio Constitution bars in-term raises, so the bulletin says non-judicial county officials already in office keep the earlier 1.75% yearly adjustment until their next term begins, rather than the 5% raises in H.B. 96), on per-capita additions (auditors), on whether a coroner, engineer or prosecutor keeps a private practice, and on state reimbursements. Placing each county in a class and applying those rules would be our calculation, not a published figure, so it was not done. Pay by official, county by county (county payroll or budget records): not yet checked.
• Searches of the Ohio Auditor of State's site found only county-by-county audit reports, not a statewide table of county elected officials' pay; other state sources (such as the Ohio Checkbook): not yet checked.

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