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 $77.6B · total spending $83.2B (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 $55,775,958,000.00 and spending of $58,602,334,000.00. Capital outlays, debt service and intergovernmental payments are on their own lines, 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 $2,822,094,000.00), proprietary funds such as Workers' Compensation, Unemployment Compensation and Higher Education Student Services, fiduciary funds and component units. Washington prints this statement in thousands of dollars. Not a budget figure and not comparable with the two-year budget shown separately.
| Retail sales and use taxes | $16,324,241,000.00 |
| Business and occupation taxes | $7,056,998,000.00 |
| Property taxes | $4,714,436,000.00 |
| Excise taxes | $2,639,157,000.00 |
| Motor vehicle and fuel taxes | $1,556,956,000.00 |
| Other taxes | $3,910,753,000.00 |
| Licenses, permits, and fees | $4,184,714,000.00 |
| Other contracts and grants | $2,753,884,000.00 |
| Timber sales | $123,320,000.00 |
| Federal grants-in-aid | $25,993,288,000.00 |
| Charges for services | $4,335,638,000.00 |
| Investment income (loss) | $1,825,502,000.00 |
| Miscellaneous revenue | $1,702,027,000.00 |
| Contributions and donations | $143,173,000.00 |
| Unclaimed property | $326,767,000.00 |
| General government | $4,497,549,000.00 |
| Human services | $37,284,436,000.00 |
| Natural resources and recreation | $2,475,161,000.00 |
| Transportation | $3,498,890,000.00 |
| Education | $28,704,326,000.00 |
| Intergovernmental | $576,300,000.00 |
| Capital outlays | $3,629,304,000.00 |
| Debt service: principal | $1,357,428,000.00 |
| Debt service: interest | $1,177,484,000.00 |
2025-27 biennium (July 1, 2025 to June 30, 2027; two years, not one), operating budget as amended in 2026: funds subject to the outlook (enacted budget)
Total revenue $75.3B · total spending $80.2B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
Washington budgets by biennium: this covers 24 months and only the funds subject to the outlook. It should not be compared with or added to the one-year audited figures, or halved to make a year. Revenue is the February 2026 forecast: a forecast, not collections. Spending is appropriations after the 2026 changes and the Governor's vetoes, not money spent. The first version of this budget, in 2025, was $77,857,672,000.00; the 2026 session changed it by $2,346,312,000.00. The Legislature's balance sheet assumes $837,500,000.00 of this will go unspent, for projected spending of $79,366,500,000.00, against total resources of $79,643,600,000.00.
| February 2026 revenue forecast, funds subject to the outlook | $75,276,000,000.00 |
| Legislative | $301,171,000.00 |
| Judicial | $622,783,000.00 |
| Governmental Operations | $2,175,989,000.00 |
| Other Human Services | $19,199,982,000.00 |
| Dept of Social & Health Services | $12,417,971,000.00 |
| Natural Resources | $1,049,600,000.00 |
| Transportation | $170,706,000.00 |
| Public Schools | $33,874,974,000.00 |
| Higher Education | $6,098,723,000.00 |
| Other Education | $104,966,000.00 |
| Special Appropriations | $4,187,119,000.00 |
2025-27 biennium (two years, not one), operating budget as amended in 2026: all budgeted funds (enacted budget)
Total revenue — · total spending $157.3B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
Operating budget only, 24 months, appropriations rather than money spent; no matching revenue figure is printed for all budgeted funds, so none is shown. The first version in 2025 was $150,411,096,000.00; the 2026 session changed it by $6,888,218,000.00. Washington also passes two other budgets, not in this table: transportation ($6,545,565,000.00 operating and $10,232,784,000.00 capital) and capital ($8,383,039,000.00 new appropriations and $11,313,347,000.00 reappropriated from earlier budgets). The Legislative Evaluation and Accountability Program prints a combined total of $193,774,049,000.00 across all of them, reappropriations included. All are as amended in 2026.
| Legislative | $329,727,000.00 |
| Judicial | $768,772,000.00 |
| Governmental Operations | $10,090,714,000.00 |
| Other Human Services | $55,512,748,000.00 |
| Dept of Social & Health Services | $25,740,975,000.00 |
| Natural Resources | $3,984,695,000.00 |
| Transportation | $354,237,000.00 |
| Public Schools | $36,614,409,000.00 |
| Higher Education | $19,098,490,000.00 |
| Other Education | $183,931,000.00 |
| Special Appropriations | $4,620,616,000.00 |
County governments, fiscal year 2025 (calendar year; 35 of 39 counties)
| Adams | $44,376,912.01 | $32,097,216.59 | $7,867,796.89 | 21,550 | $1,489.43 |
| Asotin | $31,841,555.01 | $25,449,346.76 | $6,256,108.14 | 22,750 | $1,118.65 |
| Benton (see note below) | — | — | — | 219,625 | — |
| Chelan (see note below) | — | — | — | 82,900 | — |
| Clallam | $118,686,523.00 | $95,801,046.00 | $21,504,577.00 | 78,650 | $1,218.07 |
| Clark | $557,405,605.10 | $517,780,363.15 | $137,925,361.24 | 542,400 | $954.61 |
| Columbia | $18,406,617.19 | $15,329,235.75 | $3,494,264.11 | 3,950 | $3,880.82 |
| Cowlitz | $178,204,529.16 | $150,140,630.92 | $36,713,238.11 | 114,500 | $1,311.27 |
| Douglas | $67,838,270.55 | $55,146,071.11 | $16,319,677.49 | 45,450 | $1,213.33 |
| Ferry | $20,977,694.40 | $17,232,803.67 | $2,920,853.66 | 7,350 | $2,344.60 |
| Franklin | $73,315,453.00 | $67,360,668.00 | $16,427,970.00 | 103,250 | $652.40 |
| Garfield | $10,222,312.93 | $9,155,846.99 | $1,813,595.06 | 2,300 | $3,980.80 |
| Grant (see note below) | — | — | — | 106,250 | — |
| Grays Harbor | $107,962,866.82 | $103,107,694.53 | $20,445,816.54 | 77,750 | $1,326.14 |
| Island | $114,097,313.59 | $102,608,114.14 | $20,604,060.94 | 88,700 | $1,156.80 |
| Jefferson | $83,478,015.66 | $66,178,912.54 | $14,665,213.14 | 33,825 | $1,956.51 |
| King | $7,388,421,000.00 | $6,777,285,000.00 | $1,470,591,000.00 | 2,411,700 | $2,810.17 |
| Kitsap | $486,143,427.91 | $422,801,013.15 | $74,750,948.58 | 288,900 | $1,463.49 |
| Kittitas | $122,747,319.10 | $100,138,051.65 | $21,077,743.99 | 48,950 | $2,045.72 |
| Klickitat | $65,452,479.59 | $42,069,128.93 | $11,193,383.46 | 23,600 | $1,782.59 |
| Lewis | $175,241,346.41 | $134,525,362.80 | $30,775,271.01 | 85,550 | $1,572.48 |
| Lincoln | $33,166,582.64 | $26,245,146.11 | $5,458,666.44 | 11,250 | $2,332.90 |
| Mason | $99,201,608.70 | $85,066,892.83 | $22,910,088.40 | 67,800 | $1,254.67 |
| Okanogan | $66,089,779.45 | $53,962,402.21 | $12,414,014.62 | 43,400 | $1,243.37 |
| Pacific | $41,455,525.49 | $41,377,096.89 | $8,269,977.37 | 23,950 | $1,727.64 |
| Pend Oreille | $34,696,129.00 | $30,063,250.00 | $5,086,661.00 | 13,950 | $2,155.07 |
| Pierce | $1,211,001,417.80 | $1,085,060,205.87 | $257,764,768.41 | 959,900 | $1,130.39 |
| San Juan | $81,360,724.00 | $61,137,712.00 | $13,657,770.00 | 18,550 | $3,295.83 |
| Skagit | $295,130,486.94 | $245,524,647.30 | $71,720,247.13 | 134,600 | $1,824.11 |
| Skamania | $30,068,330.00 | $27,107,627.00 | $4,982,714.00 | 12,150 | $2,231.08 |
| Snohomish | $1,213,333,632.00 | $1,111,808,908.72 | $185,438,069.00 | 873,800 | $1,272.38 |
| Spokane | $662,298,943.00 | $573,697,438.00 | $100,595,616.00 | 566,000 | $1,013.60 |
| Stevens | $104,783,931.16 | $82,293,701.64 | $14,514,277.65 | 47,800 | $1,721.63 |
| Thurston (see note below) | — | — | — | 309,100 | — |
| Wahkiakum | $20,024,483.27 | $17,815,779.20 | $1,638,218.14 | 4,550 | $3,915.56 |
| Walla Walla | $87,038,647.97 | $71,057,240.09 | $22,444,390.47 | 63,800 | $1,113.75 |
| Whatcom | $335,966,338.00 | $285,549,115.08 | $88,614,102.03 | 240,500 | $1,187.31 |
| Whitman | $52,209,569.00 | $47,981,382.00 | $11,888,262.00 | 49,450 | $970.30 |
| Yakima | $267,171,373.00 | $249,863,937.00 | $50,853,848.00 | 264,650 | $944.13 |
Figures come from one source: the Washington State Auditor's Financial Intelligence Tool (FIT), which publishes the annual reports local governments file with the Auditor. It was preferred to the Census of Governments because it is the state's own record, is three years newer than the 2022 Census canvass and has no Census estimates. This table is fiscal year 2025 (calendar 2025; RCW 1.16.030 ends the fiscal year of counties on December 31), from FIT's snapshot of Sept. 30, 2026: 35 of 39 counties. Benton, Chelan, Grant, Thurston have no fiscal year 2025 figures in FIT; their latest figures are in the notes below, labeled with their own year. Each row is the county government only. Cities, school districts and special districts 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 FIT's Revenues section: taxes, licenses, aid, charges, fines and other revenue. It leaves out borrowing and transfers between funds (Other Increases). Spending is FIT's Expenditures section: what the county spent on its operations and services. It leaves out capital outlay, debt service and transfers (Other Decreases), so it is not everything that left the county's funds; the 35 counties report capital outlay of $1,803,895,635.74 and debt service of $761,106,328.21 outside this column. Property tax is BARS account 311, part of revenue, not an addition to it. Revenue, spending and property tax are separate measures and are never added together. Both revenue and spending cover governmental, enterprise and internal service funds, and internal service funds charge the county's other departments, so some dollars appear twice ($1,773,234,514.32 of the 35 counties' revenue is in those funds). Custodial money the county holds for other governments is not included. These are actual results as filed by each county, not budgets; 15 of the 35 file on a GAAP basis and 20 on a cash basis, so rows are not strictly like for like. The filings are not themselves audit findings, and King County's revenue and spending are filed in thousands. Population is the Office of Financial Management's April 1, 2025 estimate. Spending per resident is our division of the county’s reported spending by its population.
Benton: The table leaves this county's fiscal year 2025 figures empty: FIT lists no fiscal year 2025 filing from this county as of Nov. 3, 2026. The record does not show why. Fiscal year 2024, a different year, never to be compared with the table: revenue $181,310,788.74; spending $156,367,154.80; property tax $35,613,091.96; from the county's filing in the State Auditor's data.
Chelan: The table leaves this county's fiscal year 2025 figures empty: FIT lists no fiscal year 2025 filing from this county as of Nov. 3, 2026. Its fiscal year 2024 report is listed as submitted on July 23, 2025 with edits pending, so it is not published either. The record does not show why. Fiscal year 2023, a different year, never to be compared with the table: revenue $149,434,443.00; spending $123,554,660.00; property tax $24,592,658.00; from the county's filing in the State Auditor's data.
Grant: The table leaves this county's fiscal year 2025 figures empty: FIT shows this county's fiscal year 2025 report as submitted on May 29, 2026 with edits pending, and FIT does not publish a report while edits are pending. The record does not show why. Fiscal year 2024, a different year, never to be compared with the table: revenue $180,871,516.00; spending $142,968,005.00; property tax $32,330,711.00; from the county's filing in the State Auditor's data.
Thurston: The table leaves this county's fiscal year 2025 figures empty: FIT lists no fiscal year 2025 filing from this county as of Nov. 3, 2026. The record does not show why. Fiscal year 2024, a different year, never to be compared with the table: revenue $428,067,032.20; spending $382,029,639.35; property tax $92,354,690.00; from the county's filing in the State Auditor's data.
Sources: Washington State Auditor, Financial Intelligence Tool, FY2025 full data extract, generated Oct. 2, 2026 from annual filing data published Sept. 30, 2026. Saved: county rows only.; Washington State Auditor, Financial Intelligence Tool, FY2024 full data extract, same publication. Saved: county rows only.; Washington State Auditor, Financial Intelligence Tool, FY2023 full data extract, same publication. Saved: county rows only.; Washington State Auditor, Financial Intelligence Tool, county filing statuses as read Nov. 3, 2026; Washington State Auditor, 'Fiscal year 2025 financial data is now available in FIT' (July 29, 2026); Washington Office of Financial Management, April 1 official population estimates of cities, towns and counties (2026 file); Revised Code of Washington 1.16.030 (fiscal year of taxing districts).
What is not here yet
- FY2026 audited actuals are not yet published: OFM's page listed the FY2025 report as the newest (checked Nov. 3, 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 budget revenue line is the whole forecast for the funds subject to the outlook, not split by tax. The split would come from the Economic and Revenue Forecast Council's February 2026 forecast; not yet checked.
- No matching revenue figure was read for all budgeted funds, or for the transportation and capital budgets.
- The budget laws themselves were not read line by line; the figures are LEAP's summary of them. The Budget Notes say the Governor's operating vetoes lowered funds subject to the outlook by $1.6 million and raised total budgeted funds by $9.6 million, and the tables are after vetoes. Whether anything changed these budgets after the 2026 session is not yet checked beyond OFM's page.
- No fiscal year 2025 figures in FIT for Benton, Chelan, Grant, Thurston: Benton, Chelan and Thurston show no filing; Grant shows a filing with edits pending. Chelan's fiscal year 2024 report also shows edits pending, so its latest published year is 2023. Each county's own report or budget was not read.
- The Auditor's July 29, 2026 post said five of 39 counties had not filed for 2025; the Sept. 30 snapshot used here holds 35. Which fifth county filed between those dates was not checked.
- FIT's figures were not checked against each county's audit report. They are as filed and can be revised; FIT's own later snapshots may differ.
- The Local Government Financial Reporting System (portal.sao.wa.gov/LGFRS) returned 503 on Nov. 3, 2026 and was not read. The Washington State Association of Counties' dashboard was read once through a fetch tool and not saved; its direct address returned 403. It draws on FIT, so nothing is taken from it.
- Census's 2022 and later-survey county figures were not gathered, so these rows are not checked against Census.
- 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 of Washington's elected county officials' pay was found, as far as checked below.
- RCW 36.17.020 gives minimum salaries by county population, from $6,500.00 to $19,500.00 a year depending on office and county size. Those are legal floors, not pay, so they are not listed as what officials earn. Each county sets actual pay.
- The Citizens' Commission on Salaries for Elected Officials sets pay for state elected officials and judges, not county officials. Its 2026 comparison sheet lists a chief executive or administrator for some counties, from a survey by the Association of Washington Cities; it covers no sheriffs, assessors, auditors, clerks, treasurers or commissioners, and not all counties, so nothing is taken from it. The survey itself, which the sheet calls a Survey of City and County Employees, was not read; whether it lists elected county officials across the state is not yet checked. A web search on Nov. 3 found single-county pay schedules and no statewide table.
- The State Auditor's Financial Intelligence Tool has county spending by category, not pay by official. OFM's job classes page was opened and covers state job classes; no county officials' data was found there.
- MRSC, a nonprofit, describes the law and links a few county salary schedules; no statewide table was seen there, and it is a lead only. The Washington State Association of Counties' site refused direct requests (403); one of its pages was read through a fetch tool and shows finances, not salaries. Any salary survey it publishes is not yet checked.
- County salary ordinances, budgets and salary commission schedules show pay one county at a time; they were not gathered.
Gaps in the public money records as of the date checked.