Where these numbers come from, and what they leave out

• Spending, FY2006–FY2026. The spending files on openbudget.nv.gov, one per fiscal year, at the level of budget account, category and ledger code, with the payee name. Every “spent” figure comes from these. Downloaded 2026-10-07.
• Budgets, FY2010–FY2027. The budget pages on openbudget.nv.gov for each biennium from 2009-11 to 2025-27, using the latest Legislature version of each. They give the Governor recommended, Legislature approved, adjustments and current budget, and the funding sources behind “Paid for by”. Read 2026-10-07.
• FY2027 spent to date and accounting funds. The State Controller's open budget expenses dataset on nvof-open.data.socrata.com, used only for spending so far in the current fiscal year (by budget account) and for each account's accounting fund. Data as of 2026-10-06.

This is an independent prototype by Concourse, not an official State of Nevada website. Where the state's files and this site disagree, the state's files are right.

Spent is money actually paid out during the fiscal year (July 1 to June 30).

Budget means the current budget: what the Legislature approved plus adjustments since the session, such as new federal grants and work-program changes approved by the Interim Finance Committee. The Legislature passes a budget for two years at a time, so each node page also shows the biennium's budget journey from the Governor's proposal to today.

A year or level with no data says “Not available”; it is never shown as zero. Spending for FY2027, the year in progress, is published only at budget account level and above.

Each dollar once, where it's finally spent

Some state accounts pass money on to other state accounts: transfers between agencies and cost allocations. Counting that money in both accounts would count the same dollars twice, so it is left out of every spent and budget total on this site, from the statewide headline down to a category, including trends, shares, ranks, comparisons and downloads. Each breakdown shows it as one muted line, “Paid to other state accounts”, which is never part of the total. An account that mostly passes money on looks small here, and its page says so. The spending types pages keep a switch to show these payments.

Which payments count is decided ledger code by ledger code, not by spending type. A ledger code is a payment to another state account when its description starts with TRANS, TRANSFER, TRAN TO or TRANS OUT, or contains COST ALLOC or ASSESSMENT, plus three more codes (9761, 9170 and 9167). University operations (7360), power purchases (7310), court awards and payments to counties, cities and districts are real spending, so they are counted, even where they share a spending type with transfers. Spending so far in FY2027 comes without ledger detail, so it still includes these payments.

Who pays for it

“Who pays for it” sorts each budget's funding sources into new money (federal funds, the General Fund, property and school support taxes, borrowing, fees, Medicaid rebates and provider taxes, other state taxes, the Highway Fund, Interim Finance allocations and everything else) and money that is not new: transfers between state accounts, already counted where they started, and money carried over from last year. Below the bar it reconciles the total funding with the budget: total funding equals the budget, plus reserves, plus money paid on to other state accounts.

How the budget got here

For a fiscal year, the budget journey starts from the Governor recommended budget and the Legislature approved budget, then adds accounts the Legislature approved at $0 because they sit outside the operating budget (capital projects, non-executive trusts, grants that arrived after the session), federal money added after the session, money carried over from earlier years, and other changes, to reach the current budget. The federal and carry-over steps are sized from the funding sources (current minus approved); “other changes” is what remains, so the steps add up exactly.

Pass-through accounts

Some accounts hold other people's money rather than paying for state government. They are left out of every statewide, parent, spending-type and comparison total. Their own pages are still there, marked “Not counted in totals”, and every total they would have changed says so.

• Treasurer - Coll Sav Program Acct-Non-Exec (budget account 1093): College savings plan money held in trust for savers, not state government spending. In FY2026: $3.84 billion spent, $3.84 billion budget.

Reserves

Money budgeted to be held rather than spent (a reserve, often a balance carried forward) is left out of budget totals and shown separately as “plus $X held in reserve”. A budget line counts as reserve when its category or its ledger code is named as a reserve. Statewide in FY2026, $2.08 billion is held in reserve.

Payments to other state accounts

Money one state account pays to another is left out of every total, everywhere: see How we count.

Every budget account is kept in an accounting fund, and most sit in the General Fund. But the accounting fund says nothing about where the money came from. Nevada Medicaid, Title XIX (budget account 3243) sits in the General Fund accounting fund, yet of its $8.62 billion FY2026 budget, $6.01 billion (70%) comes from federal funds and $1.15 billion (13%) from a General Fund appropriation.

So this site never offers a “General Fund only” filter. State versus federal money is shown in one place: the Paid for by panel, built from the budget's funding sources.

Vendor pages are built from the payee names in the spending files. To keep private people out, they leave out salaries and other personnel costs (ledger codes starting 5), aid paid to individuals (spending type 87, mostly benefit recipients), payments with no payee name (payroll and internal entries), placeholder names, and a list of names that look like individuals. That list is generated by rule and is being reviewed by hand, so a few individuals may still appear. Vendor totals are therefore lower than an agency's full spending. Vendors are not shown inside Explore.

• Reorganisations. Departments are reorganised over time (for example, the Nevada Health Authority was created from parts of the Department of Health and Human Services for 2025-27). A department's history follows the budget accounts it holds in the year you select, looked up in every year, so trends stay continuous. The statewide history is each year's own total.
• Category numbers repeat. Category 01 in one budget account has nothing to do with category 01 in another.
• Adjustments on non-executive accounts. Some accounts outside the executive budget carry adjustments far larger than what the Legislature approved, so their current budget is much higher than the amount passed in session.
• Spending types mix transfers and real spending. Spending type 73 (“cost allocations and university operations”) holds both cost allocations, which are left out of totals, and university operations and power purchases, which are counted.
• FY2027 is in progress. Spending so far comes from the State Controller and is published per budget account only, so category and ledger pages show budget only.
• Not adjusted for inflation. All amounts are dollars of their own year.