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State General Fund-Brief Description


The State General Fund (GF) is one of five major operating funds in the State of Alabama. Revenues credited to the GF are used for the ordinary expenses of the executive, legislative, and judicial departments of state government, for other functions of government, for debt service on certain general obligation bond issues, and for capital outlay. The GF supports state programs such as child development and protection, criminal justice, conservation efforts, economic development, public health and safety, mental health, Medicaid, legislative activities, and the court system. Taxes from over 40 sources are deposited into the GF, with the largest sources being the insurance company premium tax, interest on the Alabama Trust Fund and state deposits, oil and gas lease and production tax, cigarette tax, ad valorem tax, and Alabama Alcoholic Beverage Control Board profits.

For details concerning GF revenues or further explanation of the various appropriations, please contact Doryan Carlton. Assignments of budget analysts to selected agencies and programs can be found on the About Us page.
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