The United States Census Bureau conducts an Annual Survey of
Government Finances, as authorized by law under Title 13, United States
Code, Section 182. Alternatively, every five years, in years ending in a `2` or `7`,
a Census of Governments, including a Finance portion, is conducted under
Title 13, Section 161. The survey coverage includes all state and local
governments in the United States. For both the Census and annual survey,
the finance detail data is equivalent, encompassing the entire
range of government finance activities -- revenue, expenditure, debt, and
assets.
The tables and files contained here provide a comprehensive summary of
the annual survey findings for state and local governments. The tables contain detail of revenue by type,
expenditure by object and function, indebtedness by term, and assets by
purpose.
For the 2001 and the upcoming 2003 annual finance surveys, the sample was redesigned to
provide only national by level/type
of government estimates with municipalities and towns combined into one category, therefore
state level estimates for these years were not developed.
The data collection phase for the annual survey
made use of two methods to obtain data: mail canvass and
central collection from State sources. In about 30 states,
all or part of the general purpose finance data for local governments was obtained
from cooperative arrangements between the Census Bureau
and a state government agency. These usually involved a
data collection effort carried out to meet the needs of
both agencies -- the state agency for purposes of audit,
oversight, or information, and the Census Bureau for
statistical purposes. Data for the balance of local governments in this
annual survey were obtained via mail questionnaires sent
directly to county, municipal, township, special district,
and school district governments. School district data in 49 states were collected
via cooperative arrangements with state education agencies (only Hawaii and the District
of Columbia completed mail questionnaires).
Data for state governments were compiled by analysts
of the Census Bureau, usually with the cooperation
and assistance of state officials. The data were compiled
from state government audits, budgets, and other financial
reports, either in printed or electronic format. The
compilation generally involved recasting the state financial
records into the classification categories used for
reporting by the Census Bureau.
The statistics in these files are in terms of current dollar amounts.
They have not been adjusted for price or wage level changes occurring
through the years.
Data in these tables and files relate to the governments` 12-month fiscal years. The data for each annual survey
reflect individual government fiscal years that ended between July 1 and the following
June 30.
Reporting of government finances by the Census Bureau
involves presentation of data in terms of uniform categories.
This uniformity helps ensure comparable measures among the
many governments covered in the survey, and also enables data
to be aggregated by state area and nationally. Each category
is defined using established criteria. Each state and local
government financial item is analyzed and assigned to a
classification category in accordance with the standard
definition and criteria. While often similar to, or
identical to, the classification used by the state
or local government, there could be instances where a
significant difference exists between the name of a state or local
financial item and the final category to which it is assigned
by the Census Bureau.
Within the uniform, or standard, categories, like financial
transactions are combined. For revenue, the financial
categories involve grouping of items by source of revenue.
Revenue items of the same kind are merged. For example,
revenue amounts from ad valorem taxes are combined,
regardless of the number of government funds involved.
For expenditure items, financial transactions are
classified both by function (police, highways, and the
like), and by object category (capital outlay, current
operation, and so forth).
Debt items are classified by term (short and long-term),
as well as by type of debt (guaranteed, revenue bonds) and
to a limited extent, by purpose (function).
Assets (or cash and security holdings) also are put into
uniform categories. These items are grouped by type of
holding, with holdings for insurance trust systems grouped
separately from those of the general government.
In spite of the effort to standardize the statistics to
ensure comparability, users should be cautious about
attempting to draw conclusions from direct comparisons of
financial amounts for individual governments. Governments
vary greatly in the types of services they provide, with
patterns often, but not always, evident by state area. For
example, some local governments directly finance and
administer activities that elsewhere are undertaken by
state governments. The share of government sector
financial totals contributed by a state government or by
local governments, therefore, differs materially from
one state to another.
Users can review the
Government Finance and Employment Classification
Manual for additional information about the financial
categories contained in the tables and files. The manual
contains definitions of the general and specific categories.
It also contains examples of the types of financial transactions for the
categories, including many specific programmatic expenditures.
Users need to keep in mind that the financial amounts in
the tables and files are statistical in nature. They do
not represent accounting statements or conditions.
The local government statistics in this survey are developed
from a sample survey. Therefore, the local totals, as well as
national or state and local aggregates, are considered estimated amounts
subject to sampling error.
The statistics in this report that are based wholly or partly
on data from the sample are apt to differ somewhat from the
results of a survey covering all governments, but otherwise
conducted using the same schedules and procedures. Estimates
based on a sample survey are subject to sampling variability.
The particular sample used is one of a large number of all
possible samples of the same size that could have been selected
using the same sample design. Each of the possible samples would
yield somewhat different results.
The standard error is a measure of the variation among the
estimates from all possible samples and thus is a measure of
the precision with which an estimate from a particular sample
approximates the average results of all possible samples.
Each viewable table contains a column that gives users the
coefficients of variation that have been computed for these
estimates. The coefficient of variation is the estimated standard
error expressed as a percent of the estimated total or proportion.
State government finance data are not subject to sampling.
Consequently, State-local aggregates shown here are more reliable
(on a relative standard error basis)
than the local government estimates they include. Estimates
of major United States totals for local governments are subject
to a computed sampling variability of less than one-half of 1
percent. State and local government totals are generally subject
to sampling variability of less than 3 percent.
The estimates are also subject to the inaccuracies in
classification, response, and processing. Efforts were made
at all phases of collection, processing, and tabulation to
minimize errors. However, the data are still subject to errors
from estimating for missing data, errors from misreported data,
errors from miscoding, and difficulties in identifying every
unit that should be included in the report. Every effort was
made to keep such errors to a minimum through care in examining,
editing, and tabulating the data reported by government officials.
Response to the sample survey is an important consideration in
evaluating the quality of the estimates. The following table shows usable responses
for the annual finance surveys:
There are two types of available data, viewable summary files and
microdata. Each contains the comparable financial statistics. The types
and number of files vary somewhat depending upon the survey year.
The viewable summary tables contain aggregated summary data for the
U.S. and, for years in which we incorporated a state by type sample, also each state.
The summary data include items such as revenue by
type, expenditures by function, indebtedness, and cash and security
holdings.
For 1996 or earlier, these viewable text tables can be saved as ASCII text files. The basic file
name structure is:
96STLAL 1996, state and local, state of Alabama.
96STLAK 1996, state and local, state of Alaska.
In addition to the individual viewable tables and files
described above, the tables also are available for
downloading in a spreadsheet format. For survey years in which a state by type of government sample was
utilized, these consist of
two files, each with one-half of the states. These are
MS Excel spreadsheet files (xls filename extensions).
They yield content identical to the viewable tables.
There are two files:
YYSTLSS1.XLS or YYSLSS1.XLS -- Contains the US summary to Mississippi - (YY=Survey Year)
YYSTLSS2.XLS or YYSLSS2.XLS -- Contains Missouri to Wyoming - (YY=Survey Year)
YYSTL001.XLS -- Contains the National by Level/Type of Governments summary
- (YY=Survey Year)
The record content, as described in the next section, is
nearly identical to that of the viewable tables, with
self explanatory descriptive text for each row of data.
This is a Zip or self-extracting Zip file.
When opened, it becomes a fixed length, ASCII text file, but with a
variable number of records per state and level combination.
The file, with a single amount and associated coefficient of variation (CV) per record, can be
useful for database and programming applications.
This file contains detailed finance summary estimates and associated coefficients-of-variation
for national summaries, levels and types of governments, or each state,
and the District of Columbia summary, by
State and Local Governments Total, State Government Only, Local Governments Only.
The
record layout and
item code descriptions for this file
are contained in the next sections. There are no summary
totals (such as total revenue) in this file for any
record.
These downloadables are ASCII text, comma delimited files.
They contain item code detail, each item code representing
a financial category and transaction (property tax revenue,
highway capital outlay, and so forth). Then, for years in which we utilized a state by level/type sample,
for each item
code, the file contains three amounts (or corresponding CV`s) "by level" within
each U.S. summary, state or area. Level refers to three options --
all state and local governments, state governments only, and all
local governments only.
For years in which we utilized a national by level/type of government sample, each record contains seven amounts;
state and local governments, state governments only, and all
local governments only, all counties, city-towns, special districts, school districts.
For the 1998 or later survey, the data file, if compressed, is a Zip or self-extracting Zip:
YYSTATETYPECD.EXE or YYSTATETYPECD.ZIP (YY=Survey Year)
, which opens to a file of:
YYSTATETYPECD_MMYY (YY=Survey Year and MMYY=MonthYear of creation)
Also available for downloading for some years, is the corresponding Coefficient-of-Variation (CV)
file. This file, in the same format as the data, shows the relative standard error
(the standard error as a percent of the estimated amount) for every estimated amount shown.
For the 1998 or later survey, the data file, if compressed, is a Zip or self-extracting Zip:
YYSTATETYPECDCV.EXE or YYSTATETYPECDCV.ZIP (YY=Survey Year)
, which opens to a file of:
YYSTATETYPECDCV_MMYY (YY=Survey Year and MMYY=MonthYear of creation)
This is a Zip or self-extracting Zip file. When opened, it becomes an ASCII
fixed length text file.
It contains corresponding amounts for each finance item code within each government unit
for all records in our annual sample. This large file can be useful
for programming and database applications.
This file is a Zip or self-extracting Zip file. When opened, it expands into an
ASCII fixed length text file. The file name, if compressed, is FINYYGID.EXE or FINYYGID.ZIP (YY = Survey Year).
When opened, it will become FINYYGID.TXT (YY = Year), requiring about 3-8 megabytes.
The detailed record layouts for the files are described
below. These are presented by file.
The record layout for these files are shown
below. Files are in a fixed-length comma-delimited format.
Record 1 contains field labels.
All amounts in the data file are in thousands of dollars (right-justified, zero filled). For the CV file
(only available in some years), values are shown with 2-decimal places
(right-justified, zero filled).
The item code detail is shown at the end of this documentation. It applies to multiple
data files and can be loaded into a file for application.
An item-code is a 3 character Census Bureau name representing a particular financial activity. An
example of an item code is "T01". T01 is a variable name the Census Bureau
uses to represent Property Tax. In general, item-codes fall into 4
categories, revenues, expenditures, assets, and long-term debt.
A Data Dictionary, containing a list of the item codes and their
titles, follows the descriptions of the three types of files available via
this Internet site, below. However, for a more detailed definition of each
item code, please refer to the
Government Finance and Employment Classification Manual.
Beginning with the fiscal year 1996 survey, this public use format became the standard format
for all of the individual unit government finance series files containing
detailed statistics by item code and individual government unit.
The 35 character record layout is described below.
A Data Dictionary, containing a list of the item codes and their
titles, follows the descriptions of the files available via
this Internet site, below. However, for a more detailed definition of each
item code, please refer to the
Government Finance and Employment Classification Manual.
A Data Dictionary, containing a list of the item codes and their
titles, follows the descriptions of the files available via
this Internet site, below. However, for a more detailed definition of each
item code, please refer to the
Government Finance and Employment Classification Manual.
The record layouts are below. Beginning for the 1998 survey, a new condensed format is utilized.
Files are an ASCII text, fixed
length record format. They contain basic identifier information for
each unit of government canvassed in the annual finance survey.
Below are item codes and their titles, as included in the annual finance survey data files. Additional information about these codes, as
well as descriptions and definitions, can be found in the Government Finance and Employment Classification Manual.
Item Code |
Description |
A01 |
Charges - Air Transportation |
A03 |
Charges - Miscellaneous Commercial Activities |
A09 |
Charges - Elementary and Secondary Education School Lunch |
A10 |
Charges - Elementary and Secondary Education School Tuition |
A12 |
Charges - Elementary and Secondary Education - Other |
A16 |
Charges - Higher Education Auxiliary Enterprises |
A18 |
Charges - Higher Education - Other |
A21 |
Charges - Education - Other, NEC |
A36 |
Charges - Hospital Public |
A44 |
Charges - Regular Highways |
A45 |
Charges - Toll Highways |
A50 |
Charges - Housing and Community Development |
A54 |
Charges - Natural Resources, Agriculture |
A56 |
Charges - Natural Resources, Forestry |
A59 |
Charges - Natural Resources - Other |
A60 |
Charges - Parking Facilities |
A61 |
Charges - Parks and Recreation |
A80 |
Charges - Sewerage |
A81 |
Charges - Solid Waste Management |
A87 |
Charges - Sea and Inland Port Facilities |
A89 |
Charges - All Other |
A90 |
Revenue - Liquor Stores |
A91 |
Revenue - Water Utilities |
A92 |
Revenue - Electric Utilities |
A93 |
Revenue - Gas Utilities |
A94 |
Revenue - Transit Utilities |
B01 |
Federal Intergovernmental - Air Transportation |
B21 |
Federal Intergovernmental - Education |
B22 |
Federal Intergovernmental - Employment Security Administration |
B30 |
Federal Intergovernmental - General Support |
B42 |
Federal Intergovernmental - Health and Hospitals |
B46 |
Federal Intergovernmental - Highways |
B50 |
Federal Intergovernmental - Housing and Community Development |
B54 |
Federal Intergovernmental - Natural Resources, Agriculture |
B59 |
Federal Intergovernmental - Other Natural Resources |
B79 |
Federal Intergovernmental - Public Welfare |
B80 |
Federal Intergovernmental - Sewerage |
B89 |
Federal Intergovernmental - All Other |
B91 |
Federal Intergovernmental - Water Utilities |
B92 |
Federal Intergovernmental - Electric Utilities |
B93 |
Federal Intergovernmental - Gas Utilities |
B94 |
Federal Intergovernmental - Transit Utilities |
C21 |
State Intergovernmental - Education |
C30 |
State Intergovernmental - General Support |
C42 |
State Intergovernmental - Health and Hospitals |
C46 |
State Intergovernmental - Highways |
C50 |
State Intergovernmental - Housing and Community Development |
C79 |
State Intergovernmental - Public Welfare |
C80 |
State Intergovernmental - Sewerage |
C89 |
State Intergovernmental - All Other |
C91 |
State Intergovernmental - Water Utilities |
C92 |
State Intergovernmental - Electric Utilities |
C93 |
State Intergovernmental - Gas Utilities |
C94 |
State Intergovernmental - Transit Utilities |
CGE |
Cigarette Lawsuit - Expenditures (1999) |
CGR |
Cigarette Lawsuit - Revenues (1999) |
D21 |
Local Intergovernmental - Education |
D30 |
Local Intergovernmental - General Support |
D42 |
Local Intergovernmental - Health and Hospitals |
D46 |
Local Intergovernmental - Highways |
D50 |
Local Intergovernmental - Housing and Community Development |
D79 |
Local Intergovernmental - Public Welfare |
D80 |
Local Intergovernmental - Sewerage |
D89 |
Local Intergovernmental - All Other |
D91 |
Local Intergovernmental - Water Utilities |
D92 |
Local Intergovernmental - Electric Utilities |
D93 |
Local Intergovernmental - Gas Utilities |
D94 |
Local Intergovernmental - Transit Utilities |
E01 |
Current Operations - Air Transportation |
E03 |
Current Operations - Miscellaneous Commercial Activities, NEC |
E04 |
Current Operations - Correctional Institutions |
E05 |
Current Operations - Corrections - Other |
E12 |
Current Operations - Elementary and Secondary Education |
E16 |
Current Operations - Higher Education Auxiliary Enterprises |
E18 |
Current Operations - Other Higher Education |
E19 |
Current Operations - Educational Scholarships, Assistance, and Subsidies |
E21 |
Current Operations - Other Education |
E22 |
Current Operations - Social Insurance Administration |
E23 |
Current Operations - Financial Administration |
E24 |
Current Operations - Fire Protection |
E25 |
Current Operations - Judicial and Legal Services |
E26 |
Current Operations - Legislative Services |
E29 |
Current Operations - Central Staff Services |
E31 |
Current Operations - General Public Buildings |
E32 |
Current Operations - Health Services - Other |
E36 |
Current Operations - Own Hospitals |
E38 |
Current Operations - Other Hospitals |
E44 |
Current Operations - Regular Highways |
E45 |
Current Operations - Toll Highways |
E47 |
Current Operations - Private Transit Subsidies |
E50 |
Current Operations - Housing and Community Development |
E52 |
Current Operations - Libraries |
E54 |
Current Operations - Natural Resources, Agriculture-Other |
E55 |
Current Operations - Natural Resources, Fish and Game |
E56 |
Current Operations - Natural Resources, Forestry |
E59 |
Current Operations - Natural Resources - Other |
E60 |
Current Operations - Parking Facilities |
E61 |
Current Operations - Parks and Recreation |
E62 |
Current Operations - Police Protection |
E66 |
Current Operations - Protective Inspection and Regulation, NEC |
E67 |
Current Operations - Welfare, Federal Categorical Assistance Programs |
E68 |
Current Operations - Welfare, Cash Assistance - Other |
E74 |
Current Operations - Welfare, Vendor Payments for Medical Care |
E75 |
Current Operations - Welfare, Vendor Payments for Other Purposes |
E77 |
Current Operations - Welfare Institutions |
E79 |
Current Operations - Welfare - Other |
E80 |
Current Operations - Sewerage |
E81 |
Current Operations - Solid Waste Management |
E84 |
Current Operations - Veterans` Bonuses |
E85 |
Current Operations - Other Veterans Services |
E87 |
Current Operations - Sea and Inland Port Facilities |
E89 |
Current Operations - General - Other |
E90 |
Current Operations - Liquor Stores |
E91 |
Current Operations - Water Utilities |
E92 |
Current Operations - Electric Utilities |
E93 |
Current Operations - Gas Utilities |
E94 |
Current Operations - Transit Utilities |
F01 |
Construction - Air Transportation |
F03 |
Construction - Miscellaneous Commercial Activities, NEC |
F04 |
Construction - Correctional Institutions |
F05 |
Construction - Corrections - Other |
F12 |
Construction - Elementary and Secondary Education |
F16 |
Construction - Higher Education - Auxiliary Enterprises |
F18 |
Construction - Higher Education - Other |
F21 |
Construction - Education - Other |
F22 |
Construction - Social Insurance Administration |
F23 |
Construction - Financial Administration |
F24 |
Construction - Fire Protection |
F25 |
Construction - Judicial and Legal |
F26 |
Construction - Legislative |
F29 |
Construction - Central Staff Services |
F31 |
Construction - General Public Buildings |
F32 |
Construction - Health - Other |
F36 |
Construction - Own Hospitals |
F38 |
Construction - Hospitals - Other |
F44 |
Construction - Regular Highways |
F45 |
Construction - Toll Highways |
F50 |
Construction - Housing and Community Development |
F52 |
Construction - Libraries |
F54 |
Construction - Agriculture - Other |
F55 |
Construction - Fish and Game |
F56 |
Construction - Forestry |
F59 |
Construction - Natural Resources - Other |
F60 |
Construction - Parking Facilities |
F61 |
Construction - Parks and Recreation |
F62 |
Construction - Police Protection |
F66 |
Construction - Protective Inspection and Regulation, NEC |
F77 |
Construction - Welfare Institutions |
F79 |
Construction - Welfare - Other |
F80 |
Construction - Sewerage |
F81 |
Construction - Solid Waste Management |
F85 |
Construction - Other Veterans Services |
F87 |
Construction - Sea and Inland Port Facilities |
F89 |
Construction - General |
F90 |
Construction - Liquor Stores |
F91 |
Construction - Water Utilities |
F92 |
Construction - Electric Utilities |
F93 |
Construction - Gas Utilities |
F94 |
Construction - Transit Utilities |
G01 |
Other Capital Outlay - Air Transportation |
G03 |
Other Capital Outlay - Miscellaneous Commercial Activities, NEC |
G04 |
Other Capital Outlay - Correctional Institutions |
G05 |
Other Capital Outlay - Corrections - Other |
G12 |
Other Capital Outlay - Elementary and Secondary Education |
G16 |
Other Capital Outlay - Higher Education - Auxiliary Enterprises |
G18 |
Other Capital Outlay - Other Higher Education |
G21 |
Other Capital Outlay - Education - Other |
G22 |
Other Capital Outlay - Social Insurance Administration |
G23 |
Other Capital Outlay - Financial Administration |
G24 |
Other Capital Outlay - Fire Protection |
G25 |
Other Capital Outlay - Judicial |
G26 |
Other Capital Outlay - Legislative |
G29 |
Other Capital Outlay - Central Staff |
G31 |
Other Capital Outlay - General Public Building |
G32 |
Other Capital Outlay - Health - Other |
G36 |
Other Capital Outlay - Own Hospitals |
G38 |
Other Capital Outlay - Hospitals - Other |
G44 |
Other Capital Outlay - Regular Highways |
G45 |
Other Capital Outlay - Toll Highways |
G50 |
Other Capital Outlay - Housing and Community Development |
G52 |
Other Capital Outlay - Libraries |
G54 |
Other Capital Outlay - Agriculture - Other |
G55 |
Other Capital Outlay - Fish and Game |
G56 |
Other Capital Outlay - Forestry |
G59 |
Other Capital Outlay - Natural Resource - Other |
G60 |
Other Capital Outlay - Parking Facilities |
G61 |
Other Capital Outlay - Parks and Recreation |
G62 |
Other Capital Outlay - Police Protection |
G66 |
Other Capital Outlay - Protective Inspection and Regulation, NEC |
G77 |
Other Capital Outlay - Welfare Institutions |
G79 |
Other Capital Outlay - Welfare - Other |
G80 |
Other Capital Outlay - Sewerage |
G81 |
Other Capital Outlay - Solid Waste Management |
G85 |
Other Capital Outlay - Other Veterans Services |
G87 |
Other Capital Outlay - Sea and Inland Port Facilities |
G89 |
Other Capital Outlay - General - Other |
G90 |
Other Capital Outlay - Liquor Stores |
G91 |
Other Capital Outlay - Water Utilities |
G92 |
Other Capital Outlay - Electric Utilities |
G93 |
Other Capital Outlay - Gas Utilities |
G94 |
Other Capital Outlay - Transit Utilities |
I89 |
General - Interest on Debt |
I91 |
Water Utilities - Interest on Debt |
I92 |
Electric Utilities - Interest on Debt |
I93 |
Gas Utilities - Interest on Debt |
I94 |
Transit Utilities - Interest on Debt |
K01 |
Equipment Only - Air Transportation |
K02 |
Equipment Only - Federal Space Research |
K03 |
Equipment Only - Miscellaneous Commercial Activities, NEC |
K04 |
Equipment Only - Correctional Institutions |
K05 |
Equipment Only - Correction - Other |
K06 |
Equipment Only - Federal National Defense |
K09 |
Instructional Equipment - G12 Subcode |
K10 |
Other Equipment - G12 Subcode |
K11 |
Undistributed Equipment - G12 Subcode |
K12 |
Equipment Only - G12 Subcode |
K14 |
Equipment Only - Federal Postal Service |
K16 |
Equipment Only - Higher Education - Auxiliary Enterprises |
K18 |
Equipment Only - Higher Education - Other |
K20 |
Equipment Only - Federal Veterans Education |
K21 |
Equipment Only - Education - Other |
K22 |
Equipment Only - Social Insurance Administration |
K23 |
Equipment Only - Financial Administration |
K24 |
Equipment Only - Fire Protection |
K25 |
Equipment Only - Judicial and Legal |
K26 |
Equipment Only - Legislative |
K28 |
Equipment Only - Federal Health - Veterans |
K29 |
Equipment Only - Central Staff Services |
K31 |
Equipment Only - General Public Building |
K32 |
Equipment Only - Health - Other |
K36 |
Equipment Only - Own Hospitals |
K37 |
Equipment Only - Own Hospitals - Federal Veterans |
K38 |
Equipment Only - Hospitals - Other |
K39 |
Equipment Only - Hospitals - Other - Federal Veterans |
K44 |
Equipment Only - Regular Highways |
K45 |
Equipment Only - Toll Highways |
K50 |
Equipment Only - Housing and Community Development |
K52 |
Equipment Only - Libraries |
K53 |
Equipment Only - Federal Agriculture Farm Income |
K54 |
Equipment Only - Agriculture - Other |
K55 |
Equipment Only - Fish and Game |
K56 |
Equipment Only - Forestry |
K57 |
Equipment Only - Federal Energy |
K58 |
Equipment Only - Federal Mineral Resources |
K59 |
Equipment Only - Natural Resources - Other |
K60 |
Equipment Only - Parking Facilities |
K61 |
Equipment Only - Parks and Recreation |
K62 |
Equipment Only - Police Protection |
K66 |
Equipment Only - Protective Inspection and Regulation, NEC |
K77 |
Equipment Only - Welfare Institutions |
K79 |
Equipment Only - Welfare - Other |
K80 |
Equipment Only - Sewerage |
K81 |
Equipment Only - Solid Waste Management |
K85 |
Equipment Only - Other Veterans Services |
K87 |
Equipment Only - Sea and Inland Port Facilities |
K89 |
Equipment Only - General - Other |
K90 |
Equipment Only - Liquor Stores |
K91 |
Equipment Only - Water Utilities |
K92 |
Equipment Only - Electric Utilities |
K93 |
Equipment Only - Gas Utilities |
K94 |
Equipment Only - Transit Utilities |
L01 |
Intergovernmental to State - Air Transportation |
L05 |
Intergovernmental to State - Corrections |
L12 |
Intergovernmental to State - Elementary and Secondary Education |
L18 |
Intergovernmental to State - Higher Education |
L21 |
Intergovernmental to State - Education |
L23 |
Intergovernmental to State - Financial Administration |
L24 |
Intergovernmental to State - Fire Protection |
L25 |
Intergovernmental to State - Judicial and Legal |
L29 |
Intergovernmental to State - Central Staff Services |
L32 |
Intergovernmental to State - Health |
L38 |
Intergovernmental to State - Hospitals |
L44 |
Intergovernmental to State - Regular Highways |
L50 |
Intergovernmental to State - Housing and Community Development |
L52 |
Intergovernmental to State - Libraries |
L59 |
Intergovernmental to State - Natural Resources |
L60 |
Intergovernmental to State - Parking Facilities |
L61 |
Intergovernmental to State - Parks and Recreation |
L62 |
Intergovernmental to State - Police Protection |
L66 |
Intergovernmental to State - Protective Inspection and Regulations |
L67 |
Intergovernmental to State - Welfare - Categorical Assistance Programs |
L79 |
Intergovernmental to State - Welfare |
L80 |
Intergovernmental to State - Sewerage |
L81 |
Intergovernmental to State - Solid Waste Management |
L87 |
Intergovernmental to State - Sea and Inland Port Facilities |
L89 |
Intergovernmental to State - General |
L91 |
Intergovernmental to State - Water Utilities |
L92 |
Intergovernmental to State - Electric Utilities |
L93 |
Intergovernmental to State - Gas Utilities |
L94 |
Intergovernmental to State - Transit Utilities |
M01 |
Intergovernmental to Local NEC - Air Transportation |
M05 |
Intergovernmental to Local NEC - Corrections |
M12 |
Intergovernmental to Local NEC - Elementary and Secondary Education |
M18 |
Intergovernmental to Local NEC - Higher Education |
M21 |
Intergovernmental to Local NEC - Education |
M23 |
Intergovernmental to Local NEC - Financial Administration |
M24 |
Intergovernmental to Local NEC - Fire Protection |
M25 |
Intergovernmental to Local NEC - Judicial and Legal |
M29 |
Intergovernmental to Local NEC - Central Staff Services |
M30 |
Intergovernmental to Local NEC - General Support |
M32 |
Intergovernmental to Local NEC - Health |
M38 |
Intergovernmental to Local NEC - Hospitals |
M44 |
Intergovernmental to Local NEC - Regular Highways |
M50 |
Intergovernmental to Local NEC - Housing and Community Development |
M52 |
Intergovernmental to Local NEC - Libraries |
M54 |
Intergovernmental to Local NEC - Agriculture |
M55 |
Intergovernmental to Local NEC - Fish and Game |
M56 |
Intergovernmental to Local NEC - Forestry |
M59 |
Intergovernmental to Local NEC - Natural Resources |
M60 |
Intergovernmental to Local NEC - Parking Facilities |
M61 |
Intergovernmental to Local NEC - Parks and Recreation |
M62 |
Intergovernmental to Local NEC - Police Protection |
M66 |
Intergovernmental to Local NEC - Protective Inspection and Regulations |
M67 |
Intergovernmental to Local NEC - Welfare - Categorical Assistance Programs |
M68 |
Intergovernmental to Local NEC - Welfare - Cash Assistance Programs |
M79 |
Intergovernmental to Local NEC - Welfare |
M80 |
Intergovernmental to Local NEC - Sewerage |
M81 |
Intergovernmental to Local NEC - Solid Waste Management |
M87 |
Intergovernmental to Local NEC - Sea and Inland Port Facilities |
M89 |
Intergovernmental to Local NEC - General |
M91 |
Intergovernmental to Local NEC - Water Utilities |
M92 |
Intergovernmental to Local NEC - Electric Utilities |
M93 |
Intergovernmental to Local NEC - Gas Utilities |
M94 |
Intergovernmental to Local NEC - Transit Utilities |
N01 |
Intergovernmental to General Purpose - Air Transportation |
N05 |
Intergovernmental to General Purpose - Corrections |
N12 |
Intergovernmental to General Purpose - Elementary and Secondary Education |
N18 |
Intergovernmental to General Purpose - Higher Education |
N21 |
Intergovernmental to General Purpose - Education - Other |
N23 |
Intergovernmental to General Purpose - Financial Administration |
N25 |
Intergovernmental to General Purpose - Judicial and Legal |
N29 |
Intergovernmental to General Purpose - Central Staff Services |
N30 |
Intergovernmental to General Purpose - General Support |
N32 |
Intergovernmental to General Purpose - Health - Other |
N38 |
Intergovernmental to General Purpose - Hospitals - Other |
N44 |
Intergovernmental to General Purpose - Regular Highways |
N50 |
Intergovernmental to General Purpose - Housing and Community Development |
N52 |
Intergovernmental to General Purpose - Libraries |
N54 |
Intergovernmental to General Purpose - Agriculture - Other |
N55 |
Intergovernmental to General Purpose - Fish and Game |
N56 |
Intergovernmental to General Purpose - Forestry |
N59 |
Intergovernmental to General Purpose - Natural Resources - Other |
N61 |
Intergovernmental to General Purpose - Parks and Recreation |
N62 |
Intergovernmental to General Purpose - Police Protection |
N66 |
Intergovernmental to General Purpose - Protective Inspection and Regulation, NEC |
N67 |
Intergovernmental to General Purpose - Welfare - Categorical Assistance Programs |
N68 |
Intergovernmental to General Purpose - Welfare - Cash Assistance Programs |
N79 |
Intergovernmental to General Purpose - Welfare - Other |
N80 |
Intergovernmental to General Purpose - Sewerage |
N81 |
Intergovernmental to General Purpose - Solid Waste Management |
N87 |
Intergovernmental to General Purpose - Sea and Inland Port Facilities |
N89 |
Intergovernmental to General Purpose - General - Other |
N91 |
Intergovernmental to General Purpose - Water Utilities |
N92 |
Intergovernmental to General Purpose - Electric Utilities |
N93 |
Intergovernmental to General Purpose - Gas Utilities |
N94 |
Intergovernmental to General Purpose - Transit Utilities |
Q12 |
Intergovernmental to School District - Elementary and Secondary Education |
Q18 |
Intergovernmental to School District - Higher Education - Other |
R01 |
Intergovernmental to Special District - Air Transportation |
R12 |
Intergovernmental to Special District - Elementary and Secondary Education |
R18 |
Intergovernmental to Special District - Higher Education - Other |
R30 |
Intergovernmental to Special District - General Support |
R32 |
Intergovernmental to Special District - Health - Other |
R38 |
Intergovernmental to Special District - Hospitals - Other |
R44 |
Intergovernmental to Special District - Regular Highways |
R50 |
Intergovernmental to Special District - Housing and Community Development |
R52 |
Intergovernmental to Special District - Libraries |
R54 |
Intergovernmental to Special District - Agriculture - Other |
R55 |
Intergovernmental to Special District - Fish and Game |
R56 |
Intergovernmental to Special District - Forestry |
R59 |
Intergovernmental to Special District - Natural Resources - Other |
R61 |
Intergovernmental to Special District - Parks and Recreation |
R62 |
Intergovernmental to Special District - Police Protection |
R66 |
Intergovernmental to Special District - Protective Inspection and Regulation, NEC |
R79 |
Intergovernmental to Special District - Welfare - Other |
R80 |
Intergovernmental to Special District - Sewerage |
R81 |
Intergovernmental to Special District - Solid Waste Management |
R87 |
Intergovernmental to Special District - Sea and Inland Port Facilities |
R89 |
Intergovernmental to Special District - General - Other |
R91 |
Intergovernmental to Special District - Water Utilities |
R92 |
Intergovernmental to Special District - Electric Utilities |
R93 |
Intergovernmental to Special District - Gas Utilities |
R94 |
Intergovernmental to Special District - Transit Utilities |
S67 |
Intergovernmental to Federal - Welfare - Categorical Assistance Programs |
S89 |
Intergovernmental to Federal - General - Other |
T01 |
Tax - Property |
T09 |
Tax - Total General Sales |
T10 |
Tax - Alcoholic Beverage Sales |
T11 |
Tax - Amusement |
T12 |
Tax - Insurance Premiums |
T13 |
Tax - Motor Fuels Sales |
T14 |
Tax - Pari-mutuels |
T15 |
Tax - Public Utilities |
T16 |
Tax - Tobacco Sales |
T19 |
Tax - Other Selective Sales |
T20 |
Tax - Alcoholic Beverage License |
T21 |
Tax - Amusement License |
T22 |
Tax - Corporation License |
T23 |
Tax - Hunting and Fishing License |
T24 |
Tax - Motor Vehicle License |
T25 |
Tax - Motor Vehicle Operators License |
T27 |
Tax - Public Utility License |
T28 |
Tax - Occupation and Business License, NEC |
T29 |
Tax - Other License |
T40 |
Tax - Individual Income |
T41 |
Tax - Corporation Net Income |
T50 |
Tax - Death and Gift |
T51 |
Tax - Documentary and Stock Transfer |
T53 |
Tax - Severance |
T99 |
Tax - NEC |
U01 |
Miscellaneous - Special Assessments |
U10 |
Miscellaneous - Housing and Community Development Sale |
U11 |
Miscellaneous - Property Sale Other |
U20 |
Miscellaneous - Interest Earnings |
U30 |
Miscellaneous - Fines and Forfeits |
U40 |
Miscellaneous - Rents |
U41 |
Miscellaneous - Royalties |
U50 |
Miscellaneous - Donations From Private Sources |
U95 |
Miscellaneous - Net Lottery Revenue |
U99 |
Miscellaneous - General Revenue, NEC |
V34 |
Enrollment - Higher Education |
V98 |
Total Computed Capital Outlay |
W01 |
Sinking Fund - Cash and Deposits |
W31 |
Bond Fund - Cash and Deposits |
W61 |
Other Funds - Cash and Deposits |
X01 |
Employee Retirement - Local Employee Contribution |
X02 |
Employee Retirement - State Employee Contribution |
X04 |
Employee Retirement - From Local Government |
X05 |
Employee Retirement - From Other Government |
X06 |
Employee Retirement - State to State System |
X08 |
Employee Retirement - Interest Revenue |
X09 |
Employee Retirement - Other Investment |
X11 |
Employee Retirement - Benefit Payments |
X12 |
Employee Retirement - Withdrawals |
X14 |
Employee Retirement - Other Payments |
X21 |
Employee Retirement - Total Cash and Deposits |
X30 |
Employee Retirement - Total Federal Securities |
X40 |
Employee Retirement - Securities - Corporate Bonds |
X41 |
Employee Retirement - Securities - Corporate Stocks |
X42 |
Employee Retirement - Securities - Mortgages |
X44 |
Employee Retirement - Total Other Securities |
X47 |
Employee Retirement - Other Investments - Other |
Y01 |
Unemployment Compensation - Contribution |
Y02 |
Unemployment Compensation - Interest Revenue |
Y04 |
Unemployment Compensation - Federal Advances |
Y05 |
Unemployment Compensation - Benefit Payments |
Y06 |
Unemployment Compensation - Extended and Special Payments |
Y07 |
Unemployment Compensation - Balance In US Treasury |
Y08 |
Unemployment Compensation - Other Balance (+ or -) |
Y10 |
Workers Compensation - Own Contribution |
Y11 |
Workers Compensation - Other Contributions |
Y12 |
Workers Compensation - Interest Earnings |
Y13 |
Workers Compensation - Other Investment Earnings |
Y14 |
Workers Compensation - Benefit Payments |
Y15 |
Workers Compensation - Other Payments |
Y21 |
Workers Compensation - Cash and Assets |
Y50 |
Other In Trust - Own Contributions |
Y51 |
Other In Trust - Other Contributions |
Y52 |
Other In Trust - Interest Revenue |
Y53 |
Other In Trust - Benefit Payment |
Y54 |
Other In Trust - Other Payments |
Y55 |
Other In Trust - Other Investments |
Y61 |
Other In Trust - Cash and Deposits |
Z00 |
Total Salaries and Wages |
Z18 |
Higher Education Salaries |
Z41 |
Liquor Stores - Net Sales |
Z42 |
Liquor Stores - Cost of Goods |
Z43 |
Liquor Stores - Operating Expenditures |
Z44 |
Liquor Stores - Other Income |
Z45 |
Liquor Stores - Nonoperating Expenditures |
Z46 |
Liquor Stores - Transfer to General Funds |
Z47 |
Liquor Stores - License and Enforcement |
Z48 |
Liquor Stores - Liquor Taxes |
Z51 |
Lotteries Exhibit - Ticket Sales |
Z52 |
Lotteries Exhibit - Prizes |
Z53 |
Lotteries Exhibit - Administration in Expenditures |
Z54 |
Lotteries Exhibit - Proceeds |
Z61 |
Transit Subsidy Contribution |
19A |
Long Term Debt Beginning Outstanding - Water Utilities |
19B |
Long Term Debt Beginning Outstanding - Electric Utilities |
19C |
Long Term Debt Beginning Outstanding - Gas Utilities |
19D |
Long Term Debt Beginning Outstanding - Transit Utilities |
19H |
Long Term Debt Beginning Outstanding - Education, NEC |
19T |
Long Term Debt Beginning Outstanding - Industrial Revenue |
19X |
Long Term Debt Beginning Outstanding, NEC |
21A |
Long Term Debt Issue - Full Faith and Credit - Water Utilities |
21B |
Long Term Debt Issue - Full Faith and Credit - Electric Utilities |
21C |
Long Term Debt Issue - Full Faith and Credit - Gas Utilities |
21D |
Long Term Debt Issue - Full Faith and Credit - Transit Utilities |
21F |
Long Term Debt Issue - Full Faith and Credit - Elementary and Secondary
Education |
21G |
Long Term Debt Issue - Full Faith and Credit - Higher Education |
21X |
Long Term Debt Issue - Full Faith and Credit - Other NEC |
24A |
Long Term Debt Issue, Nonguaranteed - Water Utilities |
24B |
Long Term Debt Issue, Nonguaranteed - Electric Utilities |
24C |
Long Term Debt Issue, Nonguaranteed - Gas Utilities |
24D |
Long Term Debt Issue, Nonguaranteed - Transit Utilities |
24F |
Long Term Debt Issue, Nonguaranteed - Elementary and Secondary Education |
24G |
Long Term Debt Issue, Nonguaranteed - Higher Education |
24T |
Long Term Debt Issue, Nonguaranteed - Industrial Revenue |
24X |
Long Term Debt Issue, Nonguaranteed - Other NEC |
29A |
Long Term Debt Issue, Unspecified - Water Utilities |
29B |
Long Term Debt Issue, Unspecified - Electric Utilities |
29C |
Long Term Debt Issue, Unspecified - Gas Utilities |
29D |
Long Term Debt Issue, Unspecified - Transit Utilities |
29F |
Long Term Debt Issue, Unspecified - Elementary and Secondary Education |
29G |
Long Term Debt Issue, Unspecified - Higher Education |
29X |
Long Term Debt Issue, Unspecified - Other NEC |
31A |
Long Term Debt Retired - Full Faith and Credit - Water Utilities |
31B |
Long Term Debt Retired - Full Faith and Credit - Electric Utilities |
31C |
Long Term Debt Retired - Full Faith and Credit - Gas Utilities |
31D |
Long Term Debt Retired - Full Faith and Credit - Transit Utilities |
31F |
Long Term Debt Retired - Full Faith and Credit - Elementary and Secondary
Education |
31G |
Long Term Debt Retired - Full Faith and Credit - Higher Education |
31X |
Long Term Debt Retired - Full Faith and Credit - Other, NEC |
34A |
Long Term Debt Retired Nonguaranteed - Water Utilities |
34B |
Long Term Debt Retired Nonguaranteed - Electric Utilities |
34C |
Long Term Debt Retired Nonguaranteed - Gas Utilities |
34D |
Long Term Debt Retired Nonguaranteed - Transit Utilities |
34F |
Long Term Debt Retired Nonguaranteed - Elementary and Secondary Education |
34G |
Long Term Debt Retired Nonguaranteed - Higher Education |
34T |
Long Term Debt Retired Nonguaranteed - Industrial Revenue |
34X |
Long Term Debt Retired Nonguaranteed - Other, NEC |
39A |
Long Term Debt Retired Unspecified - Water Utilities |
39B |
Long Term Debt Retired Unspecified - Electric Utilities |
39C |
Long Term Debt Retired Unspecified - Gas Utilities |
39D |
Long Term Debt Retired Unspecified - Transit Utilities |
39F |
Long Term Debt Retired Unspecified - Elementary and Secondary Education |
39G |
Long Term Debt Retired Unspecified - Higher Education |
39X |
Long Term Debt Retired Unspecified - Other, NEC |
41A |
Long Term Debt Outstanding - Full Faith and Credit - Water Utilities |
41B |
Long Term Debt Outstanding - Full Faith and Credit - Electric Utilities |
41C |
Long Term Debt Outstanding - Full Faith and Credit - Gas Utilities |
41D |
Long Term Debt Outstanding - Full Faith and Credit - Transit Utilities |
41F |
Long Term Debt Outstanding - Full Faith and Credit - Elementary and Secondary
Education |
41G |
Long Term Debt Outstanding - Full Faith and Credit - Higher Education |
41X |
Long Term Debt Outstanding - Full Faith and Credit - Other, NEC |
44A |
Long Term Debt Outstanding Nonguaranteed - Water Utilities |
44B |
Long Term Debt Outstanding Nonguaranteed - Electric Utilities |
44C |
Long Term Debt Outstanding Nonguaranteed - Gas Utilities |
44D |
Long Term Debt Outstanding Nonguaranteed - Transit Utilities |
44F |
Long Term Debt Outstanding Nonguaranteed - Elementary and Secondary Education |
44G |
Long Term Debt Outstanding Nonguaranteed - Higher Education |
44T |
Long Term Debt Outstanding Nonguaranteed - Industrial Revenue |
44X |
Long Term Debt Outstanding Nonguaranteed - Other, NEC |
52T |
Long Term Debt Refunded - Issued |
53T |
Long Term Debt Refunded - Retired |
61V |
Short Term Debt Outstanding - Beginning |
64V |
Short Term Debt Outstanding - End of Fiscal Year |
71W |
Long Term Debt Offsets - Full Faith and Credit |
74W |
Long Term Debt Offsets - Nonguaranteed |
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