490 - Department of Natural Resources
Last Updated: 08/26/2025
Summary Financial Report for 2023-25 Biennium to Date
Dollars in thousands
All Funds Variance to Date
86,217 Underexpenditure
7.1% Underexpenditure
Planned vs. Actual Cumulative Expenditures - All Funds
Monthly Planned vs. Actual Expenditures - All Funds
Monthly Planned vs. Actual Expenditures - GFS
Expenditure by Program
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Administration and Agency Support | 102,064 | 70,493 | 31,571 | 30.9% |
| Resource Protection | 727,468 | 703,275 | 24,193 | 3.3% |
| Resource Management | 291,155 | 243,690 | 47,464 | 16.3% |
| Statewide Services | 56,154 | 76,946 | (20,792) | (37.0%) |
| Interagency Payments | 45,351 | 41,512 | 3,838 | 8.5% |
| Payroll Clearing | 58 | (58) | ||
| Totals | 1,222,192 | 1,135,974 | 86,216 | 7.1% |
FTE
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| Administration and Agency Support | 155 | 216 | (61) | (39.3%) |
| Resource Protection | 896 | 1,188 | (292) | (32.5%) |
| Resource Management | 534 | 615 | (81) | (15.1%) |
| Statewide Services | 183 | 215 | (32) | (17.2%) |
| Interagency Payments | ||||
| Payroll Clearing | (0) | 0.30 | ||
| Totals | 1,769 | 2,234 | (465) | (26.3%) |
Expenditure by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 117,327 | 76,149 | 41,178 | 35.1% |
| General Fund Private/Local | 13,009 | 9,631 | 3,378 | 26.0% |
| General Fund State | 383,494 | 424,334 | (40,840) | (10.6%) |
| Other Funds Non-Appropriated | 162,404 | 148,200 | 14,203 | 8.7% |
| Other Funds State | 545,957 | 477,659 | 68,298 | 12.5% |
| Totals | 1,222,191 | 1,135,973 | 86,217 | 7.1% |
Revenue by Fund Group
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund Federal | 175,790 | 111,118 | (64,672) | (36.8%) |
| General Fund Private/Local | 13,009 | 8,750 | (4,259) | (32.7%) |
| General Fund State | 17,680 | 60,026 | 42,346 | 239.5% |
| Other Funds Federal | 13,108 | 13,108 | ||
| Other Funds Private/Local | ||||
| Other Funds State | 572,660 | 516,442 | (56,218) | (9.8%) |
| Totals | 779,139 | 709,444 | (69,695) | (8.9%) |
Revenue by Fund
| Program | Estimate | Actual | Variance | % Variance |
|---|---|---|---|---|
| General Fund | 206,479 | 179,894 | (26,585) | (12.9%) |
| Forest Development Account | 42,028 | 37,884 | (4,144) | (9.9%) |
| ORV & Nonhighway Vehicle Account | 18 | 18 | ||
| Surveys and Maps Account | 1,843 | 2,067 | 223 | 12.1% |
| Aquatic Lands Enhancement Account | 38,785 | 40,006 | 1,221 | 3.1% |
| Landowners Contingency Forest Fire Suppression Account | 6,608 | 13,541 | 6,933 | 104.9% |
| Capitol Building Construction Account | 20,113 | 20,988 | 874 | 4.3% |
| Resource Management Cost Account | 115,986 | 109,438 | (6,548) | (5.6%) |
| Charitable, Educational, Penal, and Reformatory Institutions Account | 10,970 | 10,995 | 25 | 0.20% |
| Nat Res Real Property Replacement | 49,571 | 56,133 | 6,562 | 13.2% |
| Surface Mining Reclamation Account | 3,400 | 3,284 | (116) | (3.4%) |
| State Building Construction Account | (66) | (66) | ||
| Disaster Response Account | 2 | 2 | ||
| Eastern Washington University Capital Projects Account | 71 | 59 | (12) | (16.4%) |
| Central Washington University Capital Projects Account | 71 | 59 | (12) | (16.4%) |
| Western Washington University Capital Projects Account | 71 | 59 | (12) | (16.4%) |
| The Evergreen State College Capital Projects Account | 71 | 59 | (12) | (16.4%) |
| Salmon Recovery Account | ||||
| Contract Harvesting Revolving Account | 23,500 | 19,602 | (3,898) | (16.6%) |
| Park Land Trust Revolving Account | 525 | 1,086 | 561 | 106.9% |
| Common School Construction Account | 143,154 | 127,385 | (15,768) | (11.0%) |
| Forest and Fish Support Account | 3 | 3 | ||
| Aquatic Land Dredged Material Disposal Site Account | 249 | 162 | (87) | (35.1%) |
| Natural Resources Conservation Areas Stewardship Account | 95 | 167 | 73 | 76.8% |
| Specialized Forest Products Outreach and Education Account | 1 | 1 | ||
| Forest Fire Protection Assessment Account | 22,496 | 19,085 | (3,411) | (15.2%) |
| State Forest Nursery Revolving Account | 13,212 | 13,120 | (91) | (0.7%) |
| Access Road Revolving Account | 26,483 | 24,230 | (2,253) | (8.5%) |
| Forest Practices Application Account | 780 | 943 | 163 | 20.8% |
| Air Pollution Control Account | 755 | 838 | 83 | 11.0% |
| Forest Health Revolving Account | 24,200 | 19,931 | (4,269) | (17.6%) |
| Natural Resources Federal Lands Revolving Account | 17,655 | 13,109 | (4,546) | (25.8%) |
| Model Toxics Control Stormwater Account | 1 | 1 | ||
| Comm/Tech College Forest Reserve Account | 250 | 101 | (149) | (59.8%) |
| Wildfire Resp Forest Restor & Comm Resil | 232 | 232 | ||
| Natural Climate Solutions Account | (20,844) | (20,844) | ||
| Derelict Structure Removal Account | 80 | 80 | ||
| Land Bank Account | 1,123 | 1,123 | ||
| Washington State University Bond Retirement Account | 3,311 | 3,284 | (27) | (0.8%) |
| University of Washington Bond Retirement Account | 3,210 | 4,598 | 1,388 | 43.2% |
| Derelict Vessel Removal Account | 3,462 | 3,462 | ||
| Community Forest Trust Account | 88 | 71 | (16) | (18.7%) |
| Miscellaneous Program Account | 140 | 140 | ||
| Agricultural College Trust Management Account | 3,098 | 3,101 | 3 | 0.10% |
| Developmental Disabilities Community Services Account | 11 | 13 | 2 | 18.2% |
| Totals | 779,139 | 709,444 | (69,693) | (8.9%) |
Deficit Fund Balance
| Program | BTD Balance | Proj. Balance |
|---|---|---|
| Forest Development Account | (10,728) | (10,728) |
| ORV & Nonhighway Vehicle Account | (128) | (128) |
| Surveys and Maps Account | (119) | (119) |
| Surface Mining Reclamation Account | (23) | (23) |
| Contract Harvesting Revolving Account | (2,167) | (2,167) |
| Forest and Fish Support Account | (2,353) | (2,353) |
| Aquatic Land Dredged Material Disposal Site Account | (107) | (107) |
| Forest Fire Protection Assessment Account | (5,712) | (5,712) |
| Forest Practices Application Account | (126) | (126) |
| Forest Health Revolving Account | (9,566) | (9,566) |
| Agricultural College Trust Management Account | (265) | (265) |
