The data cover the 50 state governments only. No local government data are included.
The state government finance data presented by the U.S. Census Bureau may differ from data published by state governments because the Census Bureau may be using a different definition of which organizations are covered under the term, "state government."
For the purpose of Census Bureau statistics, the term "state government" refers not only to the executive, legislative, and judicial branches of a given state, but it also includes agencies, institutions, commissions, and public authorities that operate separately or somewhat autonomously from the central state government but where the state government maintains administrative or fiscal control over their activities as defined by the Census Bureau.
For further information on the definition and organization of governments:
See Chapter 1 of the Government Finance and Employment Classification Manual and the 2007 Census of Governments.