State of Washington. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
Franklin County. Washington State Auditor's Office, Financial Intelligence Tool, fiscal year 2025, fiscal year ended December 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended December 31, 2023.
Pasco School District 1. Washington State Auditor's Office, Financial Intelligence Tool, fiscal year 2025, fiscal year ended August 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended August 31, 2023.
North Franklin School District J51-162. Washington State Auditor's Office, Financial Intelligence Tool, fiscal year 2025, fiscal year ended August 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended August 31, 2023.
Star School District 54. Washington State Auditor's Office, Financial Intelligence Tool, fiscal year 2025, fiscal year ended August 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended August 31, 2023.
How these figures are counted. Revenue and spending are the Schedule 01 figures that a Washington government filed, as the Washington State Auditor's Office publishes them in its Financial Intelligence Tool, grouped into the same categories as the Census figures. School district figures are the school financial reports the districts file with the Office of Superintendent of Public Instruction, which the Auditor's Office maps to the same account structure. The report covers the government's general, special revenue, debt service, capital projects, permanent and enterprise funds (utilities, ports, airports and the like). Borrowing, transfers between a government's own funds, internal service funds, depreciation and other non-cash entries, and money held for others are not counted. The figures are the governments' own filings; this site does not audit them.
Debt payments. Washington's report lists the debt a government repaid and the interest it paid, so the "Debt payments" line includes principal as well as interest. The Census figures leave principal out, so spending can be higher than the Census figure for the same government.
Employee benefits are not a separate line here: Washington's report sorts spending by the service it pays for, so salaries and benefits sit inside each service. Construction and equipment costs are counted under the service they paid for. School district spending is shown as schools and colleges. Pension contributions are paid through the state retirement systems and stay inside each service.
Federal and state money. Grants are grouped by the source the report names: direct federal awards and federal money passed through the State count as federal money; state grants and the State's shared revenues count as state money. The Census may file federal money that arrives through the state under state aid, so the federal and state shares on the two versions can differ. A school district's per-student funding from the State is state money. Cities, towns and counties report the calendar year; school districts report the school year that ends August 31.
Cash basis. Star School District 54 reports cash received and paid, so a year with a big construction project or loan repayment can show more spending than revenue.
How a ZIP is matched. A ZIP code is not a government boundary, so we match it to the cities, counties and school districts that overlap it, using Census Bureau geography. Where a ZIP crosses several, each one is shown with its share of the ZIP. Each government's money covers its own operations only; the others listed here are separate.
Latest recorded year. The year differs by government: each block shows the newest fiscal year on file. A Census survey year covers fiscal years ending July 1 of the year before through June 30 of that year.