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Monday, May 11, 2015

2013 General Fund State Revenues and Expenditures

County E2008 E2013 R2008 R2013 R13-E13 R08-E08 R13-R08 E13-E08 R08_R13% E08_E13%
King 3771.5 4281.4 6116.9 6575.2 2293.8 2345.4 458.3 509.9 7.0 11.9
Pierce 1826.7 1946.7 1457.3 1535.4 -411.3 -369.4 78.1 120.0 5.1 6.2
Snohomish 1414.6 1590.5 1435.8 1525.0 -65.5 21.2 89.2 175.9 5.8 11.1
Spokane 1177.3 1187.0 872.4 940.8 -246.2 -304.9 68.4 9.7 7.3 0.8
Clark 911.4 1067.3 655.6 697.8 -369.5 -255.8 42.2 155.9 6.0 14.6
Thurston 534.3 595.4 464.2 492.1 -103.3 -70.1 27.9 61.1 5.7 10.3
Whatcom 403.8 440.6 416.5 470.3 29.7 12.7 53.8 36.8 11.4 8.4
Kitsap 526.2 550.3 412.1 420.7 -129.6 -114.1 8.6 24.1 2.0 4.4
Benton 405.6 454.0 319.6 412.6 -41.4 -86.0 93.0 48.4 22.5 10.7

Top Ten WA Counties: State Revenues and Expenses for the General Fund ($millions). Only King and Whatcom county return more GF than they expense.  Eight of the top ten revenue counties run a deficit of $1.36B essentially 'paid for' by King County's $2.3B surplus revenue. King County generates more GF-S revenue than the next nine WA counties combined.

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.




The next table below gives GF-S (Revenues - Expenditures) for all counties except King. It  is worth noting that many of the large counties with the largest law and justice needs are running the farthest in the 'red': Yakima, Pierce, Spokane, Clark.
Most WA counties generate less GF-S revenue than they expend. ($millions).


In the next chart, we can see how King county's excess of generated revenues 'covers' the GF-S expenses in counties that are 'short' in GF-S revenues:
That's not King County giving us the the big red finger!. That long red bar is the $2.3B in revenue King County returns over expenditures to rest of WA state. ($millions).
Counties like King, San Juan, and Whatcom expend much less GF-S than other counties per person than the revenue per person  they collect. Whatcom, Skagit and San Juan are the fifth, third, and second highest in GF-S revenues/person. Pierce, Clark, Spokane, and Yakima have relatively high per person GF-S expenditures.



Tables and  End Notes

Table A

Comparison of FY 2008 and FY 2013 Expenditures and Revenues by County($millions).

Note: "subt" = '-'
        County  E2008  E2013  R2008  R2013 R13subtE13 R08subtE08 R13subtR08 E13subtE08
1         King 3771.5 4281.4 6116.9 6575.2     2293.8     2345.4      458.3      509.9
2       Pierce 1826.7 1946.7 1457.3 1535.4     -411.3     -369.4       78.1      120.0
3    Snohomish 1414.6 1590.5 1435.8 1525.0      -65.5       21.2       89.2      175.9
4      Spokane 1177.3 1187.0  872.4  940.8     -246.2     -304.9       68.4        9.7
5        Clark  911.4 1067.3  655.6  697.8     -369.5     -255.8       42.2      155.9
6       Yakima  728.1  697.8  324.4  383.8     -314.0     -403.7       59.4      -30.3
7     Thurston  534.3  595.4  464.2  492.1     -103.3      -70.1       27.9       61.1
8       Kitsap  526.2  550.3  412.1  420.7     -129.6     -114.1        8.6       24.1
9       Benton  405.6  454.0  319.6  412.6      -41.4      -86.0       93.0       48.4
10     Whatcom  403.8  440.6  416.5  470.3       29.7       12.7       53.8       36.8
11      Skagit  266.5  275.0  314.6  340.9       65.9       48.1       26.3        8.5
12     Cowlitz  256.3  257.2  174.7  184.4      -72.8      -81.6        9.7        0.9
13       Grant  239.7  248.7  160.6  206.8      -41.9      -79.1       46.2        9.0
14    Franklin  196.2  224.9  118.4  135.3      -89.6      -77.8       16.9       28.7
15       Lewis  185.3  182.5  139.4  129.8      -52.7      -45.9       -9.6       -2.8
16      Chelan  172.7  180.2  168.0  173.8       -6.4       -4.7        5.8        7.5
17 GraysHarbor  183.5  170.5  112.6  103.5      -67.0      -70.9       -9.1      -13.0
18     Clallam  153.0  162.7  118.5  116.5      -46.2      -34.5       -2.0        9.7
19  WallaWalla  139.7  141.7   89.4   98.0      -43.7      -50.3        8.6        2.0
20      Island  122.3  136.3  110.9  109.7      -26.6      -11.4       -1.2       14.0
21       Mason  124.7  126.9   71.2   70.9      -56.0      -53.5       -0.3        2.2
22    Okanogan  105.0  114.3   57.1   64.3      -50.0      -47.9        7.2        9.3
23     Stevens  105.5   99.2   47.3   49.6      -49.6      -58.2        2.3       -6.3
24     Douglas   92.3   95.7   51.7   75.8      -19.9      -40.6       24.1        3.4
25     Whitman   89.3   83.5   56.2   80.6       -2.9      -33.1       24.4       -5.8
26    Kittitas   75.5   81.8   86.6   83.4        1.6       11.1       -3.2        6.3
27   Jefferson   50.1   54.6   47.6   51.0       -3.6       -2.5        3.4        4.5
28       Adams   55.7   53.6   23.3   31.7      -21.9      -32.4        8.4       -2.1
29      Asotin   50.4   51.1   22.9   31.0      -20.1      -27.5        8.1        0.7
30     Pacific   52.7   48.1   34.6   28.4      -19.7      -18.1       -6.2       -4.6
31   Klickitat   49.6   44.1   25.0   35.8       -8.3      -24.6       10.8       -5.5
32     SanJuan   23.8   28.3   51.4   52.3       24.0       27.6        0.9        4.5
33 PendOreille   31.0   27.5   15.7   17.5      -10.0      -15.3        1.8       -3.5
34     Lincoln   32.3   25.2   11.7   16.8       -8.4      -20.6        5.1       -7.1
35    Skamania   17.2   20.2   12.1   13.9       -6.3       -5.1        1.8        3.0
36       Ferry   19.6   16.5    6.2   12.4       -4.1      -13.4        6.2       -3.1
37    Columbia   10.4    9.5    5.4    7.6       -1.9       -5.0        2.2       -0.9
38   Wahkiakum    8.1    7.4    3.9    4.1       -3.3       -4.2        0.2       -0.7
39    Garfield    5.6    4.9    2.2    3.9       -1.0       -3.4        1.7       -0.7

Table B
State Revenues and Expenditures descending by 2013 revenue - 2013 expenditures($ millions)

Note: "subt" = '-'

        County  E2008  E2013  R2008  R2013 R13subtE13 R08subtE08 R13subtR08 E13subtE08
1         King 3771.5 4281.4 6116.9 6575.2     2293.8     2345.4      458.3      509.9
2       Skagit  266.5  275.0  314.6  340.9       65.9       48.1       26.3        8.5
3      Whatcom  403.8  440.6  416.5  470.3       29.7       12.7       53.8       36.8
4      SanJuan   23.8   28.3   51.4   52.3       24.0       27.6        0.9        4.5
5     Kittitas   75.5   81.8   86.6   83.4        1.6       11.1       -3.2        6.3
6     Garfield    5.6    4.9    2.2    3.9       -1.0       -3.4        1.7       -0.7
7     Columbia   10.4    9.5    5.4    7.6       -1.9       -5.0        2.2       -0.9
8      Whitman   89.3   83.5   56.2   80.6       -2.9      -33.1       24.4       -5.8
9    Wahkiakum    8.1    7.4    3.9    4.1       -3.3       -4.2        0.2       -0.7
10   Jefferson   50.1   54.6   47.6   51.0       -3.6       -2.5        3.4        4.5
11       Ferry   19.6   16.5    6.2   12.4       -4.1      -13.4        6.2       -3.1
12    Skamania   17.2   20.2   12.1   13.9       -6.3       -5.1        1.8        3.0
13      Chelan  172.7  180.2  168.0  173.8       -6.4       -4.7        5.8        7.5
14   Klickitat   49.6   44.1   25.0   35.8       -8.3      -24.6       10.8       -5.5
15     Lincoln   32.3   25.2   11.7   16.8       -8.4      -20.6        5.1       -7.1
16 PendOreille   31.0   27.5   15.7   17.5      -10.0      -15.3        1.8       -3.5
17     Pacific   52.7   48.1   34.6   28.4      -19.7      -18.1       -6.2       -4.6
18     Douglas   92.3   95.7   51.7   75.8      -19.9      -40.6       24.1        3.4
19      Asotin   50.4   51.1   22.9   31.0      -20.1      -27.5        8.1        0.7
20       Adams   55.7   53.6   23.3   31.7      -21.9      -32.4        8.4       -2.1
21      Island  122.3  136.3  110.9  109.7      -26.6      -11.4       -1.2       14.0
22      Benton  405.6  454.0  319.6  412.6      -41.4      -86.0       93.0       48.4
23       Grant  239.7  248.7  160.6  206.8      -41.9      -79.1       46.2        9.0
24  WallaWalla  139.7  141.7   89.4   98.0      -43.7      -50.3        8.6        2.0
25     Clallam  153.0  162.7  118.5  116.5      -46.2      -34.5       -2.0        9.7
26     Stevens  105.5   99.2   47.3   49.6      -49.6      -58.2        2.3       -6.3
27    Okanogan  105.0  114.3   57.1   64.3      -50.0      -47.9        7.2        9.3
28       Lewis  185.3  182.5  139.4  129.8      -52.7      -45.9       -9.6       -2.8
29       Mason  124.7  126.9   71.2   70.9      -56.0      -53.5       -0.3        2.2
30   Snohomish 1414.6 1590.5 1435.8 1525.0      -65.5       21.2       89.2      175.9
31 GraysHarbor  183.5  170.5  112.6  103.5      -67.0      -70.9       -9.1      -13.0
32     Cowlitz  256.3  257.2  174.7  184.4      -72.8      -81.6        9.7        0.9
33    Franklin  196.2  224.9  118.4  135.3      -89.6      -77.8       16.9       28.7
34    Thurston  534.3  595.4  464.2  492.1     -103.3      -70.1       27.9       61.1
35      Kitsap  526.2  550.3  412.1  420.7     -129.6     -114.1        8.6       24.1
36     Spokane 1177.3 1187.0  872.4  940.8     -246.2     -304.9       68.4        9.7
37      Yakima  728.1  697.8  324.4  383.8     -314.0     -403.7       59.4      -30.3
38       Clark  911.4 1067.3  655.6  697.8     -369.5     -255.8       42.2      155.9
39      Pierce 1826.7 1946.7 1457.3 1535.4     -411.3     -369.4       78.1      120.0

Expense/Revenues Categories. Highlighted Categories are segregated in the data. Many of the other Categories are part of  "All Other Agencies/Debt Service".


010 - Bond Retirement and Interest
011 - House of Representatives
012 - Senate
014 - Joint Leg. Audit & Review Committee
020 - Leg Evaluation & Account Prog Comm
037 - Office of Legislative Support Svcs
038 - Joint Legislative Systems Committee
040 - Statute Law Committee
045 - Supreme Court
046 - State Law Library
048 - Court of Appeals
050 - Commission On Judicial Conduct
055 - Admin Office of the Courts
056 - Office of Public Defense
057 - Office of Civil Legal Aid
075 - Office of the Governor
076 - Special Approp to the Governor
080 - Office of Lieutenant Governor
082 - Public Disclosure Commission
085 - Office of the Secretary of State
086 - Governor's Office of Indian Affairs
087 - Comm on Asian Pacific Amer Affairs
090 - Office of State Treasurer
091 - Redistricting Commission
095 - Office of State Auditor
099 - Comm on Salaries Elected Officials
100 - Office of Attorney General
101 - Caseload Forecast Council
103 - Department of Commerce
104 - Economic and Revenue Forecast Council
105 - Office of Financial Management
107 - Wash State Health Care Authority
118 - Commission On Hispanic Affairs
119 - Commission African-American Affairs
120 - Human Rights Commission
135 - Innovate Washington
140 - Department of Revenue
142 - Board of Tax Appeals
160 - Office of Insurance Commissioner
179 - Department of Enterprise Services
225 - Washington State Patrol
227 - Wa St Criminal Justice Train Comm
228 - Wash Traffic Safety Commission
235 - Department of Labor and Industries
240 - Department of Licensing
245 - Military Department
275 - Public Employment Relations Comm
 300 - Dept of Social and Health Services
303 - Department of Health
305 - Department of Veterans Affairs
 310 - Department of Corrections
315 - Dept of Services for the Blind
 340 - Student Achievement Council
 350 - Supt of Public Instruction
351 - State School for the Blind
353 - WA St. Center for Child Deafness
354 - Workforce Train & Educ Coord Board
355 - Dept of Arch and Hist Preservation
357 - Department of Early Learning
359 - WA Charter School Commission
360 - University of Washington
365 - Washington State University
370 - Eastern Washington University
375 - Central Washington University
376 - The Evergreen State College
380 - Western Washington University
387 - Washington State Arts Commission
390 - Washington State Historical Society
395 - East Wash State Historical Society
460 - Columbia River Gorge Commission
461 - Department of Ecology
465 - State Parks and Recreation Comm
467 - Rec/Conserv Funding Board
468 - Environmental & Land Use Hearings
471 - State Conservation Commission
477 - Department of Fish and Wildlife
478 - Puget Sound Partnership
490 - Department of Natural Resources
495 - Department of Agriculture
699 - Community/Technical College System
707 - Sundry Claims
740 - Contributions to Retirement Systems

"We gave some thought into how to provide the most useful level of detail without it becoming cumbersome. As a result, the activities with the strongest regional ties—DSHS, Corrections, K-12, and Higher Education were shown in greater detail, while others—Debt Service, Natural Resources, Department of Revenue, Ecology, Agriculture, L&I, etc.—were apportioned together.

Almost three-quarters of state expenditures were in  DSHS, Corrections, K-12, and Higher Education related activities.  The remaining expenditures were across 69 other agencies/departments/activities including bond retirement and interest (debt service).  Just over $1.2 billion was bond retirement and interest in fy2013."

from
Robert Wm. Baker
Senior Forecast Analyst
Forecasting Division
Washington State Office of Financial Management

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