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 $52.5B · total spending $51.6B (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 money received and spent. Leaves out other financing sources and uses, including $1,914,105,000.00 in transfers in and $2,203,156,000.00 in transfers out.
| Sales and use taxes | $14,515,254,000.00 |
| Fuel taxes | $1,281,552,000.00 |
| Business taxes | $8,276,595,000.00 |
| Other taxes | $635,152,000.00 |
| Licenses, fines, fees and permits | $1,405,103,000.00 |
| Investment income | $1,454,533,000.00 |
| Federal money | $20,878,902,000.00 |
| Departmental services | $3,333,941,000.00 |
| Opioid and tobacco settlements | $126,987,000.00 |
| Other revenue | $619,279,000.00 |
| General government | $2,848,552,000.00 |
| Education | $12,030,796,000.00 |
| Health and social services | $26,167,320,000.00 |
| Law, justice and public safety | $3,455,269,000.00 |
| Recreation and resources development | $1,905,342,000.00 |
| Regulation of business and professions | $345,539,000.00 |
| Transportation | $3,219,650,000.00 |
| Debt service: principal | $238,324,000.00 |
| Debt service: interest | $66,591,000.00 |
| Debt service: issuance costs | $1,573,000.00 |
| Capital outlay | $1,274,798,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, Section 1 appropriations (enacted budget)
Total revenue — · total spending $27.1B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
Budgeted amounts, not money spent. This is the act's printed Section 1 Grand Total only. Federal and departmental money is a separate schedule, and Titles III-30 (State Funding Board debt service, $462,792,000.00) and III-31 (capital outlay, $456,597,000.00) follow the Grand Total and are outside it.
| Legislative | $81,746,400.00 |
| Judicial | $259,167,700.00 |
| Constitutional and quasi-judicial offices | $668,236,600.00 |
| Executive offices | $259,266,300.00 |
| Agriculture | $140,392,700.00 |
| Tourist development | $66,702,400.00 |
| Environment and conservation | $296,054,700.00 |
| Wildlife Resources Agency | $98,953,900.00 |
| Correction | $1,479,901,800.00 |
| Economic and community development | $175,582,500.00 |
| Education (kindergarten through 12th grade) | $7,926,060,000.00 |
| Higher education | $2,952,288,300.00 |
| Commerce and insurance | $228,331,100.00 |
| Financial institutions | $37,987,100.00 |
| Labor and workforce development | $91,943,300.00 |
| Mental health and substance abuse services | $441,264,800.00 |
| Military | $137,431,200.00 |
| Health | $397,301,300.00 |
| Human services | $359,127,700.00 |
| Revenue | $133,931,800.00 |
| Tennessee Bureau of Investigation | $129,743,500.00 |
| Safety | $558,434,000.00 |
| Strategic health-care programs | $56,285,000.00 |
| Miscellaneous appropriations | $635,235,600.00 |
| Children's services | $745,910,500.00 |
| Board of Parole | $12,939,300.00 |
| Disability and aging | $186,985,400.00 |
| TennCare | $6,631,462,700.00 |
| Emergency and contingency fund | $1,000,000.00 |
| Facilities Revolving Fund | $12,302,000.00 |
| Transportation (highway revenues) | $1,887,824,800.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, Section 4 departmental revenues and federal aid (enacted budget)
Total revenue — · total spending $24.0B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
Budgeted amounts, not money spent. This schedule is kept apart from Section 1 and is not added to it here.
| Legislative | $137,500.00 |
| Judicial | $7,714,200.00 |
| Constitutional and quasi-judicial offices | $324,942,100.00 |
| Executive offices | $1,498,872,400.00 |
| Agriculture | $91,614,300.00 |
| Tourist development | $794,200.00 |
| Environment and conservation | $286,091,600.00 |
| Wildlife Resources Agency | $78,748,900.00 |
| Correction | $26,811,600.00 |
| Economic and community development | $44,274,100.00 |
| Education (kindergarten through 12th grade) | $1,528,429,400.00 |
| Higher education | $31,739,800.00 |
| Commerce and insurance | $82,911,700.00 |
| Financial institutions | $2,400.00 |
| Labor and workforce development | $164,552,100.00 |
| Mental health and substance abuse services | $294,230,900.00 |
| Military | $242,491,900.00 |
| Health | $615,422,900.00 |
| Human services | $2,915,569,400.00 |
| Revenue | $40,456,800.00 |
| Tennessee Bureau of Investigation | $39,066,000.00 |
| Safety | $82,089,800.00 |
| Strategic health-care programs | $142,448,000.00 |
| Children's services | $837,111,800.00 |
| Board of Parole | $1,000.00 |
| Disability and aging | $304,448,800.00 |
| TennCare | $12,585,231,300.00 |
| Transportation | $1,574,593,200.00 |
| Facilities Revolving Fund | $164,886,400.00 |
| State Building Commission | $150,000.00 |
County governments, fiscal year 2025 (year ended June 30, 2025; audited annual reports as compiled by the Comptroller)
| Anderson | $165,940,569.00 | $164,630,737.00 | $40,131,683.00 | 82,066 | $2,006.08 |
| Bedford | $188,157,676.00 | $184,449,992.00 | $34,485,857.00 | 55,273 | $3,337.07 |
| Benton | $53,774,092.00 | $53,480,734.00 | $8,822,369.00 | 16,183 | $3,304.75 |
| Bledsoe | $42,370,929.00 | $41,311,307.00 | $6,090,236.00 | 15,920 | $2,594.93 |
| Blount | $283,154,747.00 | $294,508,086.00 | $94,676,297.00 | 143,820 | $2,047.75 |
| Bradley | $224,664,023.00 | $219,661,920.00 | $46,053,185.00 | 115,465 | $1,902.41 |
| Campbell | $120,771,240.00 | $120,933,152.00 | $19,280,162.00 | 40,290 | $3,001.57 |
| Cannon | $41,397,051.00 | $41,012,783.00 | $7,965,942.00 | 15,296 | $2,681.28 |
| Carroll | $26,882,428.00 | $28,553,674.00 | $7,037,527.00 | 29,200 | $977.87 |
| Carter | $132,980,663.00 | $122,730,280.00 | $21,524,149.00 | 57,361 | $2,139.61 |
| Cheatham | $130,179,080.00 | $166,105,572.00 | $32,393,754.00 | 42,778 | $3,882.97 |
| Chester | $49,592,044.00 | $53,685,871.00 | $7,197,180.00 | 17,994 | $2,983.54 |
| Claiborne | $93,901,342.00 | $90,173,699.00 | $18,414,477.00 | 33,229 | $2,713.70 |
| Clay | $30,696,028.00 | $29,982,376.00 | $5,095,498.00 | 7,821 | $3,833.57 |
| Cocke | $97,647,171.00 | $100,252,644.00 | $17,138,278.00 | 37,889 | $2,645.96 |
| Coffee | $111,302,546.00 | $109,944,715.00 | $27,331,407.00 | 62,419 | $1,761.40 |
| Crockett | $44,881,370.00 | $49,459,193.00 | $7,699,517.00 | 14,006 | $3,531.29 |
| Cumberland | $160,917,212.00 | $170,556,378.00 | $27,384,030.00 | 66,300 | $2,572.49 |
| Davidson (see note below) | $3,960,617,961.00 | $4,563,215,364.00 | — | 745,904 | $6,117.70 |
| DeKalb | $74,604,148.00 | $64,435,206.00 | $16,766,419.00 | 21,873 | $2,945.88 |
| Decatur | $43,237,449.00 | $41,624,922.00 | $7,687,867.00 | 11,820 | $3,521.57 |
| Dickson | $182,353,575.00 | $183,922,977.00 | $41,851,747.00 | 58,662 | $3,135.30 |
| Dyer | $81,984,511.00 | $85,235,646.00 | $19,044,451.00 | 36,320 | $2,346.80 |
| Fayette | $81,777,145.00 | $87,035,489.00 | $20,449,934.00 | 45,071 | $1,931.08 |
| Fentress | $58,479,776.00 | $55,846,259.00 | $7,933,063.00 | 20,322 | $2,748.07 |
| Franklin | $112,630,790.00 | $109,693,360.00 | $34,291,369.00 | 45,579 | $2,406.66 |
| Gibson (see note below) | $35,342,310.00 | $31,383,348.00 | $12,242,613.00 | 51,779 | $606.10 |
| Giles | $84,037,720.00 | $93,136,190.00 | $19,590,747.00 | 31,433 | $2,963.01 |
| Grainger | $64,894,332.00 | $61,773,534.00 | $12,241,655.00 | 25,739 | $2,400.00 |
| Greene | $163,277,748.00 | $165,898,027.00 | $35,497,875.00 | 73,831 | $2,247.00 |
| Grundy | $37,492,602.00 | $41,469,380.00 | $6,292,387.00 | 14,116 | $2,937.76 |
| Hamblen | $194,329,329.00 | $212,505,875.00 | $32,128,457.00 | 68,843 | $3,086.82 |
| Hamilton (see note below) | $1,779,012,732.00 | $1,880,161,503.00 | — | 390,833 | $4,810.65 |
| Hancock | $28,736,145.00 | $29,463,224.00 | $2,890,116.00 | 7,075 | $4,164.41 |
| Hardeman | $70,679,568.00 | $77,082,198.00 | $11,256,532.00 | 25,274 | $3,049.86 |
| Hardin | $84,273,959.00 | $79,115,707.00 | $20,017,764.00 | 27,983 | $2,827.28 |
| Hawkins | $135,647,250.00 | $136,241,324.00 | $33,243,033.00 | 59,559 | $2,287.50 |
| Haywood | $74,975,951.00 | $69,931,605.00 | $13,253,507.00 | 17,042 | $4,103.49 |
| Henderson | $78,832,967.00 | $77,256,763.00 | $10,445,460.00 | 28,518 | $2,709.05 |
| Henry | $77,316,397.00 | $73,651,229.00 | $12,118,622.00 | 32,896 | $2,238.91 |
| Hickman | $70,166,804.00 | $73,478,147.00 | $14,566,881.00 | 26,219 | $2,802.48 |
| Houston | $28,806,697.00 | $28,524,513.00 | $4,694,893.00 | 8,479 | $3,364.14 |
| Humphreys | $88,839,100.00 | $128,540,318.00 | $15,821,180.00 | 19,646 | $6,542.82 |
| Jackson | $43,933,303.00 | $41,124,075.00 | $6,090,858.00 | 12,466 | $3,298.90 |
| Jefferson | $153,299,548.00 | $137,284,357.00 | $36,114,489.00 | 60,024 | $2,287.16 |
| Johnson | $73,559,946.00 | $75,648,163.00 | $8,563,403.00 | 18,718 | $4,041.47 |
| Knox (see note below) | $2,239,828,673.00 | $2,351,279,126.00 | — | 511,453 | $4,597.25 |
| Lake | $23,484,467.00 | $24,632,263.00 | $4,584,075.00 | 6,249 | $3,941.79 |
| Lauderdale | $79,534,519.00 | $78,765,625.00 | $11,203,275.00 | 24,617 | $3,199.64 |
| Lawrence | $152,488,364.00 | $152,465,138.00 | $21,588,942.00 | 46,914 | $3,249.89 |
| Lewis | $78,094,999.00 | $125,402,183.00 | $5,137,349.00 | 13,487 | $9,298.00 |
| Lincoln | $90,657,404.00 | $103,912,320.00 | $23,280,664.00 | 36,853 | $2,819.64 |
| Loudon | $119,778,501.00 | $118,336,440.00 | $39,941,063.00 | 63,764 | $1,855.85 |
| Macon | $89,431,126.00 | $112,180,430.00 | $12,178,563.00 | 27,663 | $4,055.25 |
| Madison | $320,588,773.00 | $349,795,576.00 | $62,787,075.00 | 100,790 | $3,470.54 |
| Marion | $88,411,205.00 | $80,045,084.00 | $18,218,430.00 | 29,804 | $2,685.72 |
| Marshall | $108,267,570.00 | $105,417,505.00 | $21,894,905.00 | 38,071 | $2,768.97 |
| Maury | $300,381,987.00 | $325,497,267.00 | $90,889,999.00 | 118,131 | $2,755.39 |
| McMinn | $105,809,488.00 | $97,431,636.00 | $20,276,995.00 | 57,404 | $1,697.30 |
| McNairy | $72,189,074.00 | $73,537,730.00 | $9,389,201.00 | 26,236 | $2,802.93 |
| Meigs | $35,910,508.00 | $35,103,135.00 | $6,351,363.00 | 14,186 | $2,474.49 |
| Monroe | $123,732,545.00 | $118,536,805.00 | $27,507,605.00 | 49,730 | $2,383.61 |
| Montgomery | $786,869,483.00 | $839,315,703.00 | $195,298,346.00 | 249,935 | $3,358.14 |
| Moore | $23,509,433.00 | $23,438,560.00 | $8,170,463.00 | 6,920 | $3,387.08 |
| Morgan | $62,927,353.00 | $62,217,218.00 | $10,376,287.00 | 22,160 | $2,807.64 |
| Obion | $66,218,196.00 | $68,524,974.00 | $10,773,183.00 | 30,067 | $2,279.08 |
| Overton | $69,956,868.00 | $69,061,170.00 | $11,100,170.00 | 23,787 | $2,903.32 |
| Perry | $30,821,401.00 | $29,873,511.00 | $5,115,727.00 | 9,126 | $3,273.45 |
| Pickett | $17,956,358.00 | $17,050,748.00 | $3,697,727.00 | 5,219 | $3,267.05 |
| Polk | $51,616,483.00 | $52,159,254.00 | $9,491,744.00 | 18,592 | $2,805.47 |
| Putnam | $273,464,540.00 | $281,497,775.00 | $64,528,520.00 | 86,612 | $3,250.10 |
| Rhea | $90,697,633.00 | $92,929,319.00 | $17,687,886.00 | 34,844 | $2,667.01 |
| Roane | $145,643,519.00 | $140,008,006.00 | $36,516,783.00 | 57,395 | $2,439.38 |
| Robertson | $247,387,019.00 | $252,925,873.00 | $62,799,768.00 | 80,175 | $3,154.67 |
| Rutherford | $1,032,847,289.00 | $1,112,254,883.00 | $292,934,921.00 | 386,352 | $2,878.86 |
| Scott | $57,555,519.00 | $58,017,797.00 | $7,975,495.00 | 22,671 | $2,559.12 |
| Sequatchie | $43,089,354.00 | $41,087,106.00 | $10,648,926.00 | 17,861 | $2,300.38 |
| Sevier | $413,572,705.00 | $398,097,966.00 | $97,918,950.00 | 101,342 | $3,928.26 |
| Shelby (see note below) | $3,044,286,629.00 | $3,063,001,723.00 | — | 910,226 | $3,365.10 |
| Smith | $63,947,024.00 | $68,274,996.00 | $11,354,317.00 | 20,981 | $3,254.13 |
| Stewart | $49,306,745.00 | $49,524,164.00 | $8,993,795.00 | 14,439 | $3,429.89 |
| Sullivan | $254,518,966.00 | $279,986,821.00 | $88,876,641.00 | 163,759 | $1,709.75 |
| Sumner | $590,153,554.00 | $577,439,404.00 | $162,103,327.00 | 215,538 | $2,679.06 |
| Tipton | $171,977,119.00 | $202,919,577.00 | $28,751,439.00 | 62,287 | $3,257.82 |
| Trousdale | $98,331,978.00 | $95,939,336.00 | $7,778,800.00 | 12,623 | $7,600.36 |
| Unicoi | $53,044,340.00 | $56,539,358.00 | $10,689,968.00 | 17,856 | $3,166.41 |
| Union | $90,504,490.00 | $100,689,488.00 | $10,359,759.00 | 21,450 | $4,694.15 |
| Van Buren | $22,900,571.00 | $22,920,501.00 | $4,562,982.00 | 6,874 | $3,334.38 |
| Warren | $127,873,928.00 | $122,287,617.00 | $18,617,436.00 | 43,717 | $2,797.26 |
| Washington | $216,215,496.00 | $228,432,385.00 | $82,269,237.00 | 141,199 | $1,617.80 |
| Wayne | $49,881,375.00 | $53,185,732.00 | $8,645,668.00 | 16,416 | $3,239.87 |
| Weakley | $82,654,464.00 | $83,209,904.00 | $12,737,388.00 | 33,261 | $2,501.73 |
| White | $78,899,758.00 | $75,874,100.00 | $12,435,362.00 | 29,612 | $2,562.28 |
| Williamson | $950,922,011.00 | $1,009,433,312.00 | $329,732,795.00 | 272,061 | $3,710.32 |
| Wilson | $498,518,138.00 | $540,168,531.00 | $128,097,194.00 | 175,033 | $3,086.10 |
Figures come from one state source: the Tennessee Comptroller's TAG exports, compiled from each county's audited annual financial report for fiscal 2025 (July 1, 2024 to June 30, 2025). Each row is the county's primary government plus its discretely presented school department, governmental funds only (fund numbers under 200). Revenue leaves out other financing sources such as transfers and debt proceeds. Spending includes debt service and capital projects. Revenue and spending are separate measures and do not balance in one year. Property tax is the Comptroller's County Property Taxes group (including payments in lieu of taxes and net of discounts) and is part of revenue. Cities, special districts, enterprise funds, internal service funds and custodial funds are not included. Spending per resident is our division of the county’s reported spending by its population.
Davidson: The Comptroller's export carries one summary revenue and one summary spending figure for each side of this county's government (primary government and school department), because a private CPA firm audits it; no property tax line is available from this file. Davidson is a consolidated city-county government, so its figures also cover city services and are not like-for-like with other counties.
Gibson: The Comptroller's export has no school department figures for this county in fiscal 2025, so this row is the primary government only and is not like-for-like with counties that have one.
Hamilton: The Comptroller's export carries one summary revenue and one summary spending figure for each side of this county's government (primary government and school department), because a private CPA firm audits it; no property tax line is available from this file.
Knox: The Comptroller's export carries one summary revenue and one summary spending figure for each side of this county's government (primary government and school department), because a private CPA firm audits it; no property tax line is available from this file.
Shelby: The Comptroller's export carries one summary revenue and one summary spending figure for each side of this county's government (primary government and school department), because a private CPA firm audits it; no property tax line is available from this file.
Sources: Tennessee Comptroller of the Treasury, TAG Exports: FY2025 expenditures and 2007-2025 revenues; Tennessee Comptroller, Transparency and Accountability for Governments (scope of the data); Anderson County, Tennessee, Annual Comprehensive Financial Report, fiscal 2025 (method check); Comptroller's one-page summary of the Anderson County report, fiscal 2025 (method check); U.S. Census Bureau, county population estimates, Vintage 2025.
What is not here yet
- No fiscal 2026 audited report was found on Nov. 8, 2026; the fiscal 2025 report is the newest found. The state's ACFR list page address tried returned 404, so its listing was not read.
- The act prints no single all-funds total and no enacted revenue estimate, so none is given. A $58.3 billion total reported in April 2026 was not reconciled to the act and is not used.
- Sections 38, 55, 56 and 57 of the act add to or reduce appropriations outside the Section 1 and 4 schedules, and sum-sufficient appropriations in Sections 8 and 9 have no fixed amount; these are not included in the totals shown and were not totaled.
- The act is a scanned document read by text recognition. Title totals were checked by adding them to each printed Grand Total; lines inside Titles were not individually checked.
- Whether later laws or budget actions changed fiscal 2027 amounts is not yet checked. The auditor's report on internal control and compliance was not read.
- Property tax is blank, not zero, for Davidson, Hamilton, Knox and Shelby: the export has only summary totals for them, and their own audited reports were not read (not yet checked).
- The export's figures were compared with a county's audited report only for Anderson. A check against Maury's report could not be made because the address tried returned 404.
- The Comptroller says the exports show only part of each annual report; enterprise funds and component units other than the school department are left out.
- Gibson has no school department rows in the export, so its figures are the primary government only. Why was not established, and any school district money in the county is not yet checked.
- Fiscal 2026 county data is not yet published; the Comptroller says these exports are updated each December with the prior year's data.
- A statewide minimum-salary schedule exists, in CTAS's interactive table at county.ctas.tennessee.edu/salaries, but the table loads only in a browser and has no download, so its figures were not gathered: not yet checked. CTAS says it no longer produces a PDF of the schedules.
- Actual pay of elected county officials: no statewide source found. Each county's budget and audited report, which might show it, were not read.
Gaps in the public money records as of the date checked.