Washington State and Local Finance Data
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Home Expenditures for Services Revenue Sources Expenditures Compared to Revenues
  Expenditures Compared to Revenues
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Comparison Approach
Expenditures are compared to revenues received and differences are calculated for each year.

The net effect of the transfers in and out of these funds is also shown. Net transfers in are treated like revenues. Net transfers out are treated like expenditures. More information.

Comparison Trends
Expenditures, revenues, and net transfers are shown for the period 1995 to 2005. Do revenues exceed expenditures each year? How does transfer activity affect the surplus or deficit each year?

Trend Graphs

Total expenditures, total revenues, and net transfers are displayed. Revenues and expenditures from the general fund, special revenue funds, debt service funds, capital projects funds, and enterprise funds are included. Revenues and expenditures from trust and agency funds are not included.

This analysis is limited by missing fund balance information. The SAO is working with local governments to include beginning and ending fund balance in the information reported in BARS. This limitation means that each year's revenue and expenditure activity are viewed independently without the context of resources available from fund balances at the beginning of the year.
 
 May 2006