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), one year of audited actuals, all governmental funds (ACFR, governmental funds)
Total revenue $46.0B · total spending $47.4B (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 $17,291,987,000.00 and spending of $17,774,745,000.00. Payments to other governments are on one line, Intergovernmental, so a function line such as Education may not be all money spent on that purpose. Not included: other financing sources and uses, proprietary funds, fiduciary funds and component units such as the public universities. Oregon prints this statement in thousands of dollars. Not a budget figure and not comparable with the two-year budget shown separately.
| Personal Income Taxes | $14,139,606,000.00 |
| Corporate Income Taxes | $1,515,346,000.00 |
| Corporate Activity Taxes | $1,438,459,000.00 |
| Tobacco Taxes | $336,377,000.00 |
| Healthcare Provider Taxes | $1,437,554,000.00 |
| Insurance Premium Taxes | $109,117,000.00 |
| Motor Fuel and Other Vehicle Taxes | $1,658,116,000.00 |
| Employer-Employee Taxes | $201,553,000.00 |
| Workers' Compensation Insurance Taxes | $100,354,000.00 |
| Marijuana Taxes | $170,274,000.00 |
| Other Taxes | $909,293,000.00 |
| Licenses and Fees | $747,697,000.00 |
| Federal | $19,290,056,000.00 |
| Rebates and Recoveries | $759,065,000.00 |
| Charges for Services | $401,262,000.00 |
| Fines, Forfeitures, and Penalties | $187,848,000.00 |
| Rents and Royalties | $17,001,000.00 |
| Investment Income | $1,133,745,000.00 |
| Sales | $141,906,000.00 |
| Assessments | $79,279,000.00 |
| Donations and Grants | $47,614,000.00 |
| Contributions to Permanent Funds | $204,000.00 |
| Tobacco Settlement Proceeds | $65,067,000.00 |
| Unclaimed and Escheat Property Revenue | $175,769,000.00 |
| Other | $909,315,000.00 |
| Education | $959,944,000.00 |
| Human Resources | $23,704,069,000.00 |
| Public Safety | $2,573,964,000.00 |
| Economic and Community Development | $1,043,288,000.00 |
| Natural Resources | $1,363,406,000.00 |
| Transportation | $1,021,043,000.00 |
| Consumer and Business Services | $485,197,000.00 |
| Administration | $639,162,000.00 |
| Legislative | $92,100,000.00 |
| Judicial | $423,918,000.00 |
| Intergovernmental | $12,128,240,000.00 |
| Capital Outlay | $1,451,854,000.00 |
| Debt service: principal | $1,063,297,000.00 |
| Debt service: interest | $486,503,000.00 |
| Debt service: other | $11,635,000.00 |
2025-27 biennium (July 1, 2025 to June 30, 2027; two years, not one), legislatively adopted budget: General Fund and Lottery Funds (enacted budget)
Total revenue $37.5B · total spending $39.1B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
Oregon budgets by biennium, not by year: this covers 24 months and only the General Fund and Lottery Funds. It should not be compared with or added to the one-year audited figures, or halved to make a year. Revenue is the May 2025 state forecast, net of the personal income tax kicker: a forecast, not collections. Spending is budgeted authority, not money spent. The Legislative Fiscal Office prints this table in millions of dollars. Separate figures, never added to these lines: the adopted budget across all funds, including Other Funds and Federal Funds, is $138,885,329,451.00, our sum of the Legislative Fiscal Office's program-area lines; a later version of the same budget, after the 2026 session, is $140,990,787,355.00.
| General Fund: projected revenues, net of personal kicker | $35,570,600,000.00 |
| Lottery Funds, discretionary: projected revenues | $1,507,700,000.00 |
| Lottery Funds, dedicated: projected revenues | $384,700,000.00 |
| Education - State School Fund | $10,475,500,000.00 |
| Education - Post-Secondary | $3,343,300,000.00 |
| Education - Other | $1,639,700,000.00 |
| Human Services - Oregon Health Authority | $6,336,700,000.00 |
| Human Services - Department of Human Services | $7,456,800,000.00 |
| Human Services - Other | $31,300,000.00 |
| Public Safety | $4,864,500,000.00 |
| Judicial Branch | $895,500,000.00 |
| Economic and Community Development | $1,305,400,000.00 |
| Natural Resources | $968,000,000.00 |
| Transportation | $180,700,000.00 |
| Consumer and Business Services | $42,700,000.00 |
| Administration | $538,200,000.00 |
| Legislative Branch | $258,500,000.00 |
| Emergency Board | $801,200,000.00 |
County governments, fiscal year 2022 (Census of Governments; year ended June 30, 2022 for all 36 counties, as Census lists them)
| Baker | $22,334,000.00 | $21,508,000.00 | $6,246,000.00 | 16,925 | $1,270.78 |
| Benton (see note below) | — | — | — | 97,281 | — |
| Clackamas (see note below) | — | — | — | 423,098 | — |
| Clatsop (see note below) | — | — | — | 41,597 | — |
| Columbia (see note below) | — | — | — | 53,543 | — |
| Coos | $80,236,000.00 | $67,731,000.00 | $14,081,000.00 | 65,150 | $1,039.62 |
| Crook | $47,498,000.00 | $40,042,000.00 | $13,340,000.00 | 26,393 | $1,517.14 |
| Curry (see note below) | — | — | — | 23,613 | — |
| Deschutes | $265,085,000.00 | $254,660,000.00 | $86,042,000.00 | 206,421 | $1,233.69 |
| Douglas | $113,746,000.00 | $107,482,000.00 | $12,034,000.00 | 112,247 | $957.55 |
| Gilliam (see note below) | — | — | — | 2,012 | — |
| Grant | $16,867,000.00 | $21,397,000.00 | $2,058,000.00 | 7,227 | $2,960.70 |
| Harney (see note below) | — | — | — | 7,540 | — |
| Hood River (see note below) | — | — | — | 24,017 | — |
| Jackson | $204,187,000.00 | $162,145,000.00 | $48,335,000.00 | 222,097 | $730.06 |
| Jefferson | $35,134,000.00 | $35,571,000.00 | $9,717,000.00 | 25,317 | $1,405.02 |
| Josephine | $85,273,000.00 | $83,781,000.00 | $13,899,000.00 | 87,793 | $954.30 |
| Klamath (see note below) | — | — | — | 70,450 | — |
| Lake | $19,489,000.00 | $15,963,000.00 | $3,793,000.00 | 8,346 | $1,912.65 |
| Lane | $482,778,000.00 | $504,075,000.00 | $68,335,000.00 | 386,268 | $1,304.99 |
| Lincoln | $33,610,000.00 | $37,981,000.00 | $22,916,000.00 | 50,747 | $748.44 |
| Linn | $143,399,000.00 | $104,690,000.00 | $44,211,000.00 | 130,555 | $801.88 |
| Malheur | $30,980,000.00 | $31,260,000.00 | $7,328,000.00 | 31,840 | $981.78 |
| Marion (see note below) | — | — | — | 348,364 | — |
| Morrow | $42,807,000.00 | $34,101,000.00 | $11,489,000.00 | 12,272 | $2,778.76 |
| Multnomah (see note below) | — | — | — | 796,165 | — |
| Polk (see note below) | — | — | — | 89,923 | — |
| Sherman | $20,733,000.00 | $15,049,000.00 | $4,412,000.00 | 1,961 | $7,674.15 |
| Tillamook (see note below) | — | — | — | 27,513 | — |
| Umatilla | $83,789,000.00 | $71,876,000.00 | $20,051,000.00 | 79,792 | $900.79 |
| Union (see note below) | — | — | — | 26,157 | — |
| Wallowa | $11,961,000.00 | $9,105,000.00 | $3,065,000.00 | 7,639 | $1,191.91 |
| Wasco | $32,804,000.00 | $30,727,000.00 | $10,857,000.00 | 26,522 | $1,158.55 |
| Washington (see note below) | — | — | — | 600,063 | — |
| Wheeler | $6,116,000.00 | $3,488,000.00 | $1,416,000.00 | 1,435 | $2,430.66 |
| Yamhill | $116,286,000.00 | $102,178,000.00 | $26,847,000.00 | 107,681 | $948.90 |
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. Each row is the county government only, as one government. Cities, school districts, special districts and other local governments in the county's area are separate governments and are 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. Property tax is property tax revenue (Census code T01); it is part of revenue, not an addition to it. 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 follow Census's classification, not the counties' audited fund statements. Census publishes thousands of dollars, so the last three digits are not reported detail. A figure is left empty when more than 10% of its dollars are Census estimates (imputations); Census's estimates for those counties are in the notes below the table, labeled as estimates. 21 of 36 counties have all three figures shown for 2022, 21 have at least one, and 15 have none. Population is the Census Bureau's July 1, 2022 estimate (Vintage 2025). 25 of the 36 counties were also in the sample of the Census 2024 Annual Survey; those figures are a different year and are not in this table. For counties with no 2022 figure, the notes below give them, labeled. Spending per resident is our division of the county’s reported spending by its population.
Benton: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $106,530,000.00; spending $112,086,000.00; property tax $34,896,000.00. Census 2024 Annual Survey, a different year from a sample survey, never to be compared with the table: revenue $129,960,000.00; spending $130,402,000.00; property tax $42,044,000.00.
Clackamas: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $816,918,000.00; spending $676,917,000.00; property tax $214,471,000.00. Census 2024 Annual Survey, a different year from a sample survey, never to be compared with the table: revenue $848,501,000.00; spending $803,038,000.00; property tax $234,337,000.00.
Clatsop: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $61,675,000.00; spending $57,477,000.00; property tax $16,518,000.00. Census 2024 Annual Survey, a different year from a sample survey, never to be compared with the table: revenue $43,494,000.00; spending $59,812,000.00; property tax $13,640,000.00.
Columbia: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $57,884,000.00; spending $46,479,000.00; property tax $16,556,000.00.
Curry: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $17,151,000.00; spending $22,018,000.00; property tax $2,378,000.00.
Gilliam: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $2,093,000.00; spending $2,166,000.00; property tax $528,000.00.
Harney: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $7,127,000.00; spending $7,549,000.00; property tax $1,943,000.00.
Hood River: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $36,487,000.00; spending $35,395,000.00; property tax $8,386,000.00.
Klamath: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $70,817,000.00; spending $74,175,000.00; property tax $17,265,000.00.
Marion: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $348,716,000.00; spending $334,812,000.00; property tax $87,951,000.00. Census 2024 Annual Survey, a different year from a sample survey, never to be compared with the table: revenue $351,743,000.00; spending $332,313,000.00; property tax $92,297,000.00.
Multnomah: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $2,030,316,000.00; spending $1,620,746,000.00; property tax $443,605,000.00. Census 2024 Annual Survey, a different year from a sample survey, never to be compared with the table: revenue $2,491,797,000.00; spending $1,746,721,000.00; property tax $565,222,000.00.
Polk: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $73,504,000.00; spending $74,729,000.00; property tax $15,076,000.00. Census 2024 Annual Survey, a different year from a sample survey, never to be compared with the table: revenue $80,594,000.00; spending $76,630,000.00; property tax $16,747,000.00.
Tillamook: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $72,227,000.00; spending $65,625,000.00; property tax $19,679,000.00.
Union: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $29,607,000.00; spending $30,558,000.00; property tax $7,462,000.00.
Washington: The table leaves this county's 2022 figures empty because more than 10% of their dollars are Census estimates. Census's 2022 estimates, not figures the county reported: revenue $1,044,867,000.00; spending $971,379,000.00; property tax $250,729,000.00. Census 2024 Annual Survey, a different year from a sample survey, never to be compared with the table: revenue $1,176,611,000.00; spending $1,123,673,000.00; property tax $281,144,000.00.
Sources: U.S. Census Bureau, 2022 Census of Governments: Finance, individual unit file (Oregon county governments; thousands of dollars); U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit files (a sample; 25 Oregon counties); U.S. Census Bureau, county population estimates, Vintage 2025 (co-est2025-alldata); Oregon Secretary of State, Audits Division, Municipal Audit & Local Government Resources; Oregon Secretary of State, Audits Division, Local Government Audit Report Search; Oregon Secretary of State, Audits Division, Oregon Municipalities: Summary of Financial Reporting, Fiscal Year 2024, Report 2026-04 (February 2026).
What is not here yet
- FY2026 audited actuals are not yet published: the Department of Administrative Services page linked the FY2025 report as current (checked Nov. 2, 2026).
- The address given for the ACFR, oregon.gov/das/financial/pages/acfr.aspx, returned page not found on Nov. 2, 2026; the report was reached from the Department's Statewide Accounting & Reporting Services page.
- The Secretary of State's separate report on internal control and compliance, and the State's Single Audit, were not read; no finding counts are given.
- The adopted-budget revenue lines are by fund, not by tax: LFO's Budget Highlights does not split forecast revenue by source. That split would come from the Office of Economic Analysis's May 2025 forecast; not yet checked.
- The budget figures come from the Legislative Fiscal Office. The Department of Administrative Services' Chief Financial Office page links the Governor's 2025-27 budget, which is a proposal and is not used. A Department publication of the adopted budget was not found on that page.
- LFO's 2025-27 Legislatively Adopted Budget Detailed Analysis (April 2026, 746 pages, agency detail) was opened but not saved and no figure is taken from it; the budget laws themselves were not read.
- A single request for the Budget Highlights returned an access-denied page; a later ordinary request returned the PDF, which is the file saved.
- No Oregon state compilation of county revenues and spending was found. The Secretary of State posts each county's audit as a separate document; those were not read, so no audited figure is shown and the Census figures are not checked against them.
- 2022 figures left empty because Census estimated more than 10% of the dollars: Benton (property_tax, revenue_total, spending_total); Clackamas (property_tax, revenue_total, spending_total); Clatsop (property_tax, revenue_total, spending_total); Columbia (property_tax, revenue_total, spending_total); Curry (property_tax, revenue_total, spending_total); Gilliam (property_tax, revenue_total, spending_total); Harney (property_tax, revenue_total, spending_total); Hood River (property_tax, revenue_total, spending_total); Klamath (property_tax, revenue_total, spending_total); Marion (property_tax, revenue_total, spending_total); Multnomah (property_tax, revenue_total, spending_total); Polk (property_tax, revenue_total, spending_total); Tillamook (property_tax, revenue_total, spending_total); Union (property_tax, revenue_total, spending_total); Washington (property_tax, revenue_total, spending_total) (Census's estimates are in the notes on this page, labeled).
- 2024 figures left empty for the same reason: Columbia (property_tax, revenue_total, spending_total); Curry (property_tax, revenue_total, spending_total); Klamath (property_tax, revenue_total, spending_total); Lincoln (property_tax, revenue_total, spending_total); Tillamook (property_tax, revenue_total, spending_total); Wasco (spending_total).
- Largest gap: for 15 of 36 counties no 2022 figure is shown because Census estimated them, including the largest counties. 7 of those have Census 2024 figures in their notes instead (Benton, Clackamas, Clatsop, Marion, Multnomah, Polk, Washington), a different year. 8 have no reported figure in either file (Columbia, Curry, Gilliam, Harney, Hood River, Klamath, Tillamook, Union); their audits filed with the Secretary of State were not read.
- Counties not in the Census 2024 sample, so with no 2024 figures: Baker, Gilliam, Grant, Harney, Hood River, Jefferson, Malheur, Sherman, Union, Wallowa, Wheeler.
- Rows that look unusual and were not checked against the county's audit (each has a note on this page): none.
- 2024 blocks that look incomplete or unusual and were not checked against the county's audit: none.
- Census figures follow Census's own classification and do not match a county's audited fund statements or adopted budget line for line.
- Figures for cities, school districts and special districts in each county's area were not gathered, so no all-local-government total is given.
- no statewide source
- The Association of Oregon Counties' website (oregoncounties.org) refused the workspace's request with a 406 error, and the one permitted fallback read was not answered, so it was read neither way; whether the association publishes a current salary survey is not known. Not saved.
- Only ORS chapter 204 was read. Other statutes that may set or limit a county officer's pay, and county home-rule charters, are not yet checked.
- County compensation board packets and budget documents show pay one county at a time; they were not gathered. A Deschutes County board packet from May 2023 found by search could not be opened (connection reset) and was not used.
Gaps in the public money records as of the date checked.