This piece examines one (big) part of the complicated picture of state and county revenues and expenditures. Not all county revenues and expenditure cycle through the state. $15.8B GF-S (General Fund - State) return to the state as revenues. Most counties receive more than their revenue to expend. The charts below (coupled with tables in the end notes) help us see which counties return more GF-S revenue than GF-S expenditures. In the series of pie charts below, we can see GF-S expenditures by category and the percentage the top counties expend for those categories. The second largest category ("All Other Agencies/Debt Service") is also the least granular. Some of the agencies and funding included in "All Other Agencies/Debt Service" can be found in a list of 'GF-S Categories' in the end notes. The OFM link for this data is here. R Code for the charts is here. Click to enlarge charts.