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​Revenue is money coming​ in, and the operations of state government are funded by a variety of revenue sources. In the following sections, revenues projected to be available to agencies during the biennium are listed by agency name, number, and fund type.

​A variety of revenue sources fund the operation of our state government. A listing and short description of each fund type is provided below. 

General Fund dollars come almost entirely from income taxes paid by individual Oregonians and Oregon businesses. The General Fund is also the most discretionary source of funds that the Governor and Legislature may spend.
Other Funds are the largest single category of revenues the state receives for the state budget. They include money from some taxes — chiefly those related to highway use, employment, and forests. They also include revenues from state licensing fees and the state's "business-like" incomes, such as tuition, hunting/fishing permits and other fees for services, and many funds related to loans or bonds.
State law (either the state constitution or statutes) dedicates most Other Funds to pay for specific state services or programs. Other Funds do not include money from property taxes. In fact, all property tax revenues remain under the control of local governments.
Federal Funds are revenues that the federal government has legally dedicated to specific programs and services. The federal government limits the state's choices about where and how to spend this money. Some federal dollars come to the state as a fixed amount for a specific program. Most Federal Funds however, are matching money for state expenditures.
If the state removes its General Fund dollars from a matched program, the federal government holds back its matching funds. Federal dollars are available only if the state operates the program with the federal government's approval.
Lottery Funds are another significant source of money the state can use for specific purposes. Lottery Funds go to dedicated purposes such as higher education sports programs, county economic development, the Education Stability Fund, the Parks and Natural Resources Fund, debt service, and the treatment of gambling addiction.

This report shows the total General Fund, Other Funds, Lottery Funds, and Federal Fund revenues, projected to be available to agencies during the biennium.  

It also provides revenue information for Oregon state agencies, organized by agency number (#) and by fund type (e.g. General Fund, Lottery Funds, Other Funds, Federal Funds).​

 Budgeted Revenue 2021-23


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The Legislative Revenue Office (LRO) publishes research reports​ annually that provide historial comparitive analysis of the Oregon revenue system. ​For more information contact the Legislative Revenue Office (LRO).

These reports provide information to planners, policy, and decision makers in state agencies and private organizations, and are the basis for much of the budgeting in state government. 

​For more information contact the Oregon Office of Economic Analysis. ​
Comprehensive Annual Financial Reports (CAFR) meet the legal requirements for publication, as an annual accounting of financial activities. Agency examples are provided below.