The U.S. Census Bureau

Federal, State, and Local Governments
State and Local Government Finances
Technical Documentation

 
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Contents



 Introduction

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 herein 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 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.

Collection of Statistics on Governments

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 28 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 were collected via cooperative arrangements with state education agencies.

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.

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Current Dollars

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.

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Fiscal Years

Data in this report pertain to government fiscal years that ended between July 1, 2004, and June 30, 2005. The following governments are exceptions, and are included as though they were part of the June 30 group: ending September 30, 2005, the state governments of Alabama and Michigan, the District of Columbia and Alabama school districts; and ending August 31, 2005, the state government of Texas and Texas and Nebraska school districts. New York state ends its fiscal year on March 31, 2005, and besides those already mentioned, is the only other exception to the June 30 ending for state governments.

Not all agencies of a government necessarily have a fiscal period that coincides with the central organization. Totals for an individual government, in those instances, are the summation of finances for all agencies with a fiscal period ending between July 1, 2004, and June 30, 2005.

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Limitations of Data

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), 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.

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Statistical Reliability

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:
Survey Year Response Rate
1999 90 %
2000 87 %
2001 89 %
2002 77.4 %
2003 90.9 %
2004 88 %
2005 88 %

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 File Descriptions

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.

Viewable Summary Tables

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:

  YYSTLxx.TXT
  YY = survey year (e.g. - 96 for 1996)
  STL= state and local data
    xx = the standard two character state abbreviation (Note 00 = National Total)
    (and one file with "US" containing national summary data)

  Examples are --

  96STLAL 1996, state and local, state of Alabama.
  96STLAK 1996, state and local, state of Alaska.

For 1998 or later viewable tables were written in HTML.

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Summary Table Spreadsheet Files

In addition to the individual viewable tables and files described above, the tables also are available for downloading in a spreadsheet format.

For 2005, the file names are:

05slsstab1a.xls

05slsstab1b.xls

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.

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State by Level/Type-of-Government Summaries (Non-delimited) - Item Code Detail File

This is an ASCII text, non-delimited file. 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, 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.

For 2005, the file name is:

05statetypepu.txt

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Individual Unit File (Public Use Format)

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 respondent records in the sample. This large file can be useful for programming and database applications.

For 2005, the file name is:

05indunit.zip

It contains the standard 31-character Public Use format Record Layout . When inflated, this file will be about 15-25 megabytes.

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Directory Information File (Basic identifier information for corresponding finance survey)

This file is a Zip or self-extracting Zip file. When opened, it expands into an ASCII fixed length text file.

For 2005, the file name is:

fin05gid.zip

Record Layout

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 Record Layouts and Data Dictionary

The detailed record layouts for the files are described below. These are presented by file.

State by Level/Type-of-Government Summaries (Comma-Delimited Files) -
Data and Coefficients-of-Variation (CV`s)

For State by Level/Type of Governments Sample
(Comma-Delimited Files) -
Data and Coefficients-of-Variation (CV`s)

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).

Field Length From To Delimiter Position
Item Code 3 1 3 4
United States: State and Local 12 5 16 17
United States: State Govt 12 18 29 30
United States: Local Govts 12 31 42 43
Alabama: State and Local 12 44 55 56
Alabama: State Govt 12 57 68 69
Alabama: Local Govts 12 70 81 82
Alaska: State and Local 12 83 94 95
Alaska: State Govt 12 96 107 108
Alaska: Local Govts 12 109 120 121
Arizona: State and Local 12 122 133 134
Arizona: State Govt 12 135 146 147
Arizona: Local Govts 12 148 159 160
Arkansas: State and Local 12 161 172 173
Arkansas: State Govt 12 174 185 186
Arkansas: Local Govts 12 187 198 199
California: State and Local 12 200 211 212
California: State Govt 12 213 224 225
California: Local Govts 12 226 237 238
Colorado: State and Local 12 239 250 251
Colorado: State Govt 12 252 263 264
Colorado: Local Govts 12 265 276 277
Connecticut: State and Local 12 278 289 290
Connecticut: State Govt 12 291 302 303
Connecticut: Local Govts 12 304 315 316
Delaware: State and Local 12 317 328 329
Delaware: State Govt 12 330 341 342
Delaware: Local Govts 12 343 354 355
District of Columbia 12 356 367 368
District of Columbia 12 369 380 381
District of Columbia 12 382 393 394
Florida: State and Local 12 395 406 407
Florida: State Govt 12 408 419 420
Florida: Local Govts 12 421 432 433
Georgia: State and Local 12 434 445 446
Georgia: State Govt 12 447 458 459
Georgia: Local Govts 12 460 471 472
Hawaii: State and Local 12 473 484 485
Hawaii: State Govt 12 486 497 498
Hawaii: Local Govts 12 499 510 511
Idaho: State and Local 12 512 523 524
Idaho: State Govt 12 525 536 537
Idaho: Local Govts 12 538 549 550
Illinois: State and Local 12 551 562 563
Illinois: State Govt 12 564 575 576
Illinois: Local Govts 12 577 588 589
Indiana: State and Local 12 590 601 602
Indiana: State Govt 12 603 614 615
Indiana: Local Govts 12 616 627 628
Iowa: State and Local 12 629 640 641
Iowa: State Govt 12 642 653 654
Iowa: Local Govts 12 655 666 667
Kansas: State and Local 12 668 679 680
Kansas: State Govt 12 681 692 693
Kansas: Local Govts 12 694 705 706
Kentucky: State and Local 12 707 718 719
Kentucky: State Govt 12 720 731 732
Kentucky: Local Govts 12 733 744 745
Louisiana: State and Local 12 746 757 758
Louisiana: State Govt 12 759 770 771
Louisiana: Local Govts 12 772 783 784
Maine: State and Local 12 785 796 797
Maine: State Govt 12 798 809 810
Maine: Local Govts 12 811 822 823
Maryland: State and Local 12 824 835 836
Maryland: State Govt 12 837 848 849
Maryland: Local Govts 12 850 861 862
Massachusetts: State and Local 12 863 874 875
Massachusetts: State Govt 12 876 887 888
Massachusetts: Local Govts 12 889 900 901
Michigan: State and Local 12 902 913 914
Michigan: State Govt 12 915 926 927
Michigan: Local Govts 12 928 939 940
Minnesota: State and Local 12 941 952 953
Minnesota: State Govt 12 954 965 966
Minnesota: Local Govts 12 967 978 979
Mississippi: State and Local 12 980 991 992
Mississippi: State Govt 12 993 1004 1005
Mississippi: Local Govts 12 1006 1017 1018
Missouri: State and Local 12 1019 1030 1031
Missouri: State Govt 12 1032 1043 1044
Missouri: Local Govts 12 1045 1056 1057
Montana: State and Local 12 1058 1069 1070
Montana: State Govt 12 1071 1082 1083
Montana: Local Govts 12 1084 1095 1096
Nebraska: State and Local 12 1097 1108 1109
Nebraska: State Govt 12 1110 1121 1122
Nebraska: Local Govts 12 1123 1134 1135
Nevada: State and Local 12 1136 1147 1148
Nevada: State Govt 12 1149 1160 1161
Nevada: Local Govts 12 1162 1173 1174
New Hampshire: State and Local 12 1175 1186 1187
New Hampshire: State Govt 12 1188 1199 1200
New Hampshire: Local Govts 12 1201 1212 1213
New Jersey: State and Local 12 1214 1225 1226
New Jersey: State Govt 12 1227 1238 1239
New Jersey: Local Govts 12 1240 1251 1252
New Mexico: State and Local 12 1253 1264 1265
New Mexico: State Govt 12 1266 1277 1278
New Mexico: Local Govts 12 1279 1290 1291
New York: State and Local 12 1292 1303 1304
New York: State Govt 12 1305 1316 1317
New York: Local Govts 12 1318 1329 1330
North Carolina: State and Local 12 1331 1342 1343
North Carolina: State Govt 12 1344 1355 1356
North Carolina: Local Govts 12 1357 1368 1369
North Dakota: State and Local 12 1370 1381 1382
North Dakota: State Govt 12 1383 1394 1395
North Dakota: Local Govts 12 1396 1407 1408
Ohio: State and Local 12 1409 1420 1421
Ohio: State Govt 12 1422 1433 1434
Ohio: Local Govts 12 1435 1446 1447
Oklahoma: State and Local 12 1448 1459 1460
Oklahoma: State Govt 12 1461 1472 1473
Oklahoma: Local Govts 12 1474 1485 1486
Oregon: State and Local 12 1487 1498 1499
Oregon: State Govt 12 1500 1511 1512
Oregon: Local Govts 12 1513 1524 1525
Pennsylvania: State and Local 12 1526 1537 1538
Pennsylvania: State Govt 12 1539 1550 1551
Pennsylvania: Local Govts 12 1552 1563 1564
Rhode Island: State and Local 12 1565 1576 1577
Rhode Island: State Govt 12 1578 1589 1590
Rhode Island: Local Govts 12 1591 1602 1603
South Carolina: State and Local 12 1604 1615 1616
South Carolina: State Govt 12 1617 1628 1629
South Carolina: Local Govts 12 1630 1641 1642
South Dakota: State and Local 12 1643 1654 1655
South Dakota: State Govt 12 1656 1667 1668
South Dakota: Local Govts 12 1669 1680 1681
Tennessee: State and Local 12 1682 1693 1694
Tennessee: State Govt 12 1695 1706 1707
Tennessee: Local Govts 12 1708 1719 1720
Texas: State and Local 12 1721 1732 1733
Texas: State Govt 12 1734 1745 1746
Texas: Local Govts 12 1747 1758 1759
Utah: State and Local 12 1760 1771 1772
Utah: State Govt 12 1773 1784 1785
Utah: Local Govts 12 1786 1797 1798
Vermont: State and Local 12 1799 1810 1811
Vermont: State Govt 12 1812 1823 1824
Vermont: Local Govts 12 1825 1836 1837
Virginia: State and Local 12 1838 1849 1850
Virginia: State Govt 12 1851 1862 1863
Virginia: Local Govts 12 1864 1875 1876
Washington: State and Local 12 1877 1888 1889
Washington: State Govt 12 1890 1901 1902
Washington: Local Govts 12 1903 1914 1915
West Virginia: State and Local 12 1916 1927 1928
West Virginia: State Govt 12 1929 1940 1941
West Virginia: Local Govts 12 1942 1953 1954
Wisconsin: State and Local 12 1955 1966 1967
Wisconsin: State Govt 12 1968 1979 1980
Wisconsin: Local Govts 12 1981 1992 1993
Wyoming: State and Local 12 1994 2005 2006
Wyoming: State Govt 12 2007 2018 2019
Wyoming: Local Govts 12 2020 2031  

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.

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Public Use File, ASCII Text Format

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.

Characteristic Value
File Type ASCII
Rec Length 31 characters
Data Fields per Record 1
Record Type Fixed Length, No Delimiter

The 31 character record layout is described below.

INDIVIDUAL UNIT - PUBLIC USE DATA FILE FORMAT
Field Name Positions Start Position Length Characteristic
Government Code
or for State by Level/Type-of-Government Summary Files
2-digit State (U.S. Summary = 00),Level/Type-of-Government (left-justified)
01 - 14 01 14 Alphanumeric
Item Code 15 - 17 15 3 Alphanumeric
Amount 18 - 29 18 12 Numeric
Survey Year 30 - 31 30 2 Alphanumeric

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.

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State by Level/Type-of-Government Summary File, ASCII Text Format

Characteristic Value
File Type ASCII
Rec Length 35 characters
Data Fields per Record One weighted amount and associated Coefficient-of-Variation (CV) per Item Code within each ID. The CV is the estimated standard error expressed as a percent of the estimated total or proportion
Record Type Fixed Length, No Delimiter
STATE BY LEVEL/TYPE-OF-GOVERNMENT SUMMARIES
NON-DELIMITED DATA FILE FORMAT
Field Name Positions Start Position Length Characteristic
ID
  State
  Level/Type-of-Government
01 - 03
  01 - 02
  03 - 03
01 03 Alphanumeric
Blank 04 - 04 04 1 -
Item Code 05 - 07 05 3 Alphanumeric
Blank 08 - 08 08 1 -
Amount 09 - 20 09 12 Numeric - Right-Justified, leading spaces
Coefficient-of-Variation (CV) 21 - 32 21 12 Numeric - Right-Justified, leading spaces
(2-decimal places)
Blank 33 - 33 33 1 -
Year of Survey 34 - 35 34 2 Alphanumeric

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.

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Directory Information File, ASCII Text Format

The record layouts are below. Files are an ASCII text, fixed length record format. They contain basic identifier information for each unit of government in the corresponding Individual Unit File in the annual finance survey.

DIRECTORY INFORMATION FILE FORMAT
Field Name Positions Start Position Length Characteristic
State code 01 - 02 01 02 Alphanumeric
Type code 03 - 03 03 01 Alphanumeric
County code 04 - 06 04 03 Alphanumeric
Unit code 07 - 09 07 03 Alphanumeric
Supplement (SUP) code 10 - 12 10 03 Alphanumeric
Sub code 13 - 14 13 02 Alphanumeric
Government Name 15 - 78 15 64 Alphanumeric
County Name 79 - 113 79 35 Alphanumeric
FIPS State code 114 - 115 114 02 Alphanumeric
FIPS County code 116 - 118 116 03 Alphanumeric
FIPS Place code 119 - 123 119 05 Alphanumeric
Population 124 - 132 124 09 Numeric
Population Year 133 - 134 133 02 Alphanumeric
Enrollment 135 - 141 135 07 Numeric
Enrollment Year 142 - 143 142 02 Alphanumeric
Function code 144 - 145 144 02 Numeric
School Level code
(for schools)
146 - 147 146 02 Alphanumeric
Weight (for sample years) 148 - 154 148 07 Numeric
Fiscal Year End 155 - 158 155 04 Alphanumeric
Survey Year 159 - 160 159 02 Alphanumeric

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 Code Definitions

State Abbreviations
State Name Abbreviation State Code
United States US 00
Alabama AL 01
Alaska AK 02
Arizona AZ 03
Arkansas AR 04
California CA 05
Colorado CO 06
Connecticut CT 07
Delaware DE 08
District of Columbia DC 09
Florida FL 10
Georgia GA 11
Hawaii HI 12
Idaho ID 13
Illinois IL 14
Indiana IN 15
Iowa IA 16
Kansas KS 17
Kentucky KY 18
Louisiana LA 19
Maine ME 20
Maryland MD 21
Massachusetts MA 22
Michigan MI 23
Minnesota MN 24
Mississippi MS 25
Missouri MO 26
Montana MT 27
Nebraska NE 28
Nevada NV 29
New Hampshire NH 30
New Jersey NJ 31
New Mexico NM 32
New York NY 33
North Carolina NC 34
North Dakota ND 35
Ohio OH 36
Oklahoma OK 37
Oregon OR 38
Pennsylvania PA 39
Rhode Island RI 40
South Carolina SC 41
South Dakota SD 42
Tennessee TN 43
Texas TX 44
Utah UT 45
Vermont VT 46
Virginia VA 47
Washington WA 48
West Virginia WV 49
Wisconsin WI 50
Wyoming WY 51

Individual Unit - Type-of-Government Codes
Type-Codes Description
0 State
1 County
2 City
3 Township
4 Special District
5 Independent School District or Educational Service Agency

Estimates - Level/Type-of-Government Summary Codes
Type-Codes Description
0 National Summary
1 State and Local Total
2 State Government Total
3 Local Government Total
4 Federal Total
5 County Government Total
6 Municipal Government Total
Note - For National sample years, Municipalities and Towns combined
7 Township Government Total
8 Special District Total
9 School District and Educational Service Agency Total

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 Codes and Short Descriptions
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 and Transportation
A12 Charges - Elementary and Secondary Education - Other
A16 Charges - Higher Education Auxiliary Enterprises
A18 Charges - Higher Education - Other
A21 Charges - Education - Other State Charges, NEC
A36 Charges - Hospital Public
A44 Charges - Regular Highways
A45 Charges - Toll Highways
A50 Charges - Housing and Community Development
A54 DISCONTINUED for 2005 (Formerly: Charges - Natural Resources, Agriculture)
A56 Charges - Natural Resources State 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 Local Government Support
B42 Federal Intergovernmental - Health and Hospitals
B46 Federal Intergovernmental - Highways
B50 Federal Intergovernmental - Housing and Community Development
B54 DISCONTINUED for 2005 (Formerly: Federal Intergovernmental - Natural Resources, Agriculture)
B59 Federal Intergovernmental - 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 Local Government 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 Tobacco Lawsuit Settlement - Expenditure of Proceeds
CGR Tobacco Lawsuit Settlement - Receipts
D11 School Intergovernmental - Interschool System
D21 Local Intergovernmental - Education
D30 Local Intergovernmental - General Local Government 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 DISCONTINUED for 2005, see J19 (Formerly: Current Operations - Educational Scholarships, Assistance, and Subsidies)
E21 Current Operations - State Education - Other
E22 Current Operations - Social Insurance Administration
E23 Current Operations - Financial Administration
E24 Current Operations - Local Fire Protection
E25 Current Operations - Judicial and Legal Services
E26 Current Operations - State Legislative Services
E29 Current Operations - Central Staff Services
E31 Current Operations - General Public Buildings
E32 Current Operations - Health - Other
E36 Current Operations - Hospitals
E38 DISCONTINUED for 2005 (Formerly: Current Operations - Hospitals - Other)
E44 Current Operations - Regular Highways
E45 Current Operations - Toll Highways
E47 DISCONTINUED for 2005 (Formerly: Current Operations - Private Transit Subsidies)
E50 Current Operations - Housing and Community Development
E52 Current Operations - Libraries
E54 DISCONTINUED for 2005 (Formerly: Current Operations - Agriculture - Other)
E55 Current Operations - State Fish and Game
E56 Current Operations - State 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 DISCONTINUED for 2005, see J67 (Formerly: Current Operations - Welfare, Federal Categorical Assistance Programs)
E68 DISCONTINUED for 2005, see J68 (Formerly: Current Operations - Welfare, Cash Assistance - Other)
E74 Current Operations - Public Welfare, Vendor Payments for Medical Care
E75 Current Operations - Public Welfare, Vendor Payments for Other Purposes
E77 Current Operations - Public Welfare Institutions
E79 Current Operations - Public Welfare - Other
E80 Current Operations - Sewerage
E81 Current Operations - Solid Waste Management
E84 DISCONTINUED for 2005 (Formerly: Current Operations - Veterans` Bonuses)
E85 Current Operations - State 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 - Other Higher Education
F21 Construction - State Education - Other
F22 Construction - Social Insurance Administration
F23 Construction - Financial Administration
F24 Construction - Local Fire Protection
F25 Construction - Judicial and Legal Services
F26 Construction - State Legislative Services
F29 Construction - Central Staff Services
F31 Construction - General Public Buildings
F32 Construction - Health - Other
F36 Construction - Hospitals
F38 DISCONTINUED for 2005 (Formerly: Construction - Hospitals - Other)
F44 Construction - Regular Highways
F45 Construction - Toll Highways
F50 Construction - Housing and Community Development
F52 Construction - Libraries
F54 DISCONTINUED for 2005 (Formerly: Construction - Agriculture - Other)
F55 Construction - State Fish and Game
F56 Construction - State 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 - Public Welfare Institutions
F79 Construction - Public Welfare - Other
F80 Construction - Sewerage
F81 Construction - Solid Waste Management
F85 Construction - State Veterans' Services
F87 Construction - Sea and Inland Port Facilities
F89 Construction - General - Other
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 - State Education - Other
G22 Other Capital Outlay - Social Insurance Administration
G23 Other Capital Outlay - Financial Administration
G24 Other Capital Outlay - Local Fire Protection
G25 Other Capital Outlay - Judicial and Legal Services
G26 Other Capital Outlay - State Legislative Services
G29 Other Capital Outlay - Central Staff Services
G31 Other Capital Outlay - General Public Building
G32 Other Capital Outlay - Health - Other
G36 Other Capital Outlay - Hospitals
G38 DISCONTINUED for 2005 (Formerly: 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 DISCONTINUED for 2005 (Formerly: Other Capital Outlay - Agriculture - Other)
G55 Other Capital Outlay - State Fish and Game
G56 Other Capital Outlay - State Forestry
G59 Other Capital Outlay - Natural Resources - 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 - Public Welfare Institutions
G79 Other Capital Outlay - Public Welfare - Other
G80 Other Capital Outlay - Sewerage
G81 Other Capital Outlay - Solid Waste Management
G85 Other Capital Outlay - State 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
J19 NEW for 2005 - Assistance and Subsidies – State Scholarships and Other Subsidies – Education
J67 NEW for 2005 - Assistance and Subsidies – Public Welfare, Federal Categorical Assistance Programs
J68 NEW for 2005 - Assistance and Subsidies – Public Welfare, Cash Assistance Programs – Other
J85 NEW for 2005 - Assistance and Subsidies – Other Veterans’ Services
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
K03 Equipment Only - Miscellaneous Commercial Activities, NEC
K04 Equipment Only - Correctional Institutions
K05 Equipment Only - Correction - Other
K09 DISCONTINUED for 2005 (Formerly: Instructional Equipment - G12 Subcode)
K10 DISCONTINUED for 2005 (Formerly: Other Equipment - G12 Subcode)
K11 DISCONTINUED for 2005 (Formerly: Undistributed Equipment - G12 Subcode)
K12 Equipment Only - G12 Subcode
K16 Equipment Only - Higher Education - Auxiliary Enterprises
K18 Equipment Only - Other Higher Education
K21 Equipment Only - State Education - Other
K22 Equipment Only - Social Insurance Administration
K23 Equipment Only - Financial Administration
K24 DISCONTINUED for 2005 (Formerly: Equipment Only - Local Fire Protection)
K25 Equipment Only - Judicial and Legal Services
K26 Equipment Only - State Legislative Services
K29 Equipment Only - Central Staff Services
K31 Equipment Only - General Public Buildings
K32 Equipment Only - Health - Other
K36 Equipment Only - Hospitals
K38 DISCONTINUED for 2005 (Formerly: Equipment Only - Hospitals - Other)
K44 Equipment Only - Regular Highways
K45 Equipment Only - Toll Highways
K50 Equipment Only - Housing and Community Development
K52 Equipment Only - Libraries
K54 DISCONTINUED for 2005 (Formerly: Equipment Only - Agriculture - Other)
K55 Equipment Only - State Fish and Game
K56 Equipment Only - State Forestry
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 - Public Welfare Institutions
K79 Equipment Only - Public Welfare - Other
K80 Equipment Only - Sewerage
K81 Equipment Only - Solid Waste Management
K85 Equipment Only - State Veterans' Assistance
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
L04 NEW for 2005 - Intergovernmental to State – Correctional Institutions
L05 Intergovernmental to State – Corrections - Other
L05 Intergovernmental to State - Corrections
L12 Intergovernmental to State - Elementary and Secondary Education
L18 Intergovernmental to State - Other Higher Education
L21 Intergovernmental to State - State Education - Other
L23 Intergovernmental to State - Financial Administration
L25 Intergovernmental to State - Judicial and Legal Services
L29 Intergovernmental to State - Central Staff Services
L32 Intergovernmental to State - Health - Other
L38 DISCONTINUED for 2005 (Formerly: Intergovernmental to State - Hospitals)
L44 Intergovernmental to State - Regular Highways
L50 DISCONTINUED for 2005 (Formerly: Intergovernmental to State - Housing and Community Development)
L52 Intergovernmental to State - Libraries
L59 Intergovernmental to State - Natural Resources - Other
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, NEC
L67 Intergovernmental to State - Public Welfare - Categorical Assistance Programs
L79 Intergovernmental to State - Public 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 - Other
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
M04 NEW for 2005 - Intergovernmental to Local NEC – Correctional Institutions
M05 Intergovernmental to Local NEC – Corrections - Other
M05 Intergovernmental to Local NEC - Corrections
M12 Intergovernmental to Local NEC - Elementary and Secondary Education
M18 Intergovernmental to Local NEC - Other Higher Education
M21 Intergovernmental to Local NEC - State Education - Other
M23 Intergovernmental to Local NEC - Financial Administration
M24 Intergovernmental to Local NEC - Local Fire Protection
M25 Intergovernmental to Local NEC - Judicial and Legal Services
M29 Intergovernmental to Local NEC - Central Staff Services
M30 Intergovernmental to Local NEC - General Support
M32 Intergovernmental to Local NEC - Health - Other
M38 DISCONTINUED for 2005 (Formerly: 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 DISCONTINUED for 2005 (Formerly: Intergovernmental to Local NEC - Agriculture)
M55 Intergovernmental to Local NEC - State Fish and Game
M56 Intergovernmental to Local NEC - State Forestry
M59 Intergovernmental to Local NEC - Natural Resources - Other
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 - Public Welfare - Categorical Assistance Programs
M68 Intergovernmental to Local NEC - Public Welfare - Cash Assistance Programs
M79 Intergovernmental to Local NEC - Public Welfare - Other
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 - Other
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 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Air Transportation)
N05 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Corrections)
N12 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Elementary and Secondary Education)
N18 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Higher Education)
N21 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Education - Other)
N23 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Financial Administration)
N25 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Judicial and Legal)
N29 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Central Staff Services)
N30 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - General Support)
N32 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Health - Other)
N38 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Hospitals - Other)
N44 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Regular Highways)
N50 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Housing and Community Development)
N52 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Libraries)
N54 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Agriculture - Other)
N55 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Fish and Game)
N56 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Forestry)
N59 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Natural Resources - Other)
N61 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Parks and Recreation)
N62 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Police Protection)
N66 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Protective Inspection and Regulation, NEC)
N67 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Welfare - Categorical Assistance Programs)
N68 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Welfare - Cash Assistance Programs)
N79 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Welfare - Other)
N80 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Sewerage)
N81 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Solid Waste Management)
N87 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Sea and Inland Port Facilities)
N89 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - General - Other)
N91 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Water Utilities)
N92 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Electric Utilities)
N93 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Gas Utilities)
N94 DISCONTINUED for 2005 (Formerly: Intergovernmental to General Purpose - Transit Utilities)
Q12 State Intergovernmental to School District - Elementary and Secondary Education
Q18 State Intergovernmental to School District - Higher Education - Other
R01 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Air Transportation)
R12 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Elementary and Secondary Education)
R18 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Higher Education - Other)
R30 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - General Support)
R32 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Health - Other)
R38 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Hospitals - Other)
R44 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Regular Highways)
R50 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Housing and Community Development)
R52 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Libraries)
R54 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Agriculture - Other)
R55 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Fish and Game)
R56 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Forestry)
R59 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Natural Resources - Other)
R61 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Parks and Recreation)
R62 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Police Protection)
R66 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Protective Inspection and Regulation, NEC)
R79 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Welfare - Other)
R80 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Sewerage)
R81 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Solid Waste Management)
R87 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Sea and Inland Port Facilities)
R89 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - General - Other)
R91 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Water Utilities)
R92 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Electric Utilities)
R93 DISCONTINUED for 2005 (Formerly: Intergovernmental to Special District - Gas Utilities)
R94 DISCONTINUED for 2005 (Formerly: 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 - General Sales and Gross Receipts
T10 Tax - Alcoholic Beverage Sales
T11 Tax - Amusements Sales
T12 Tax - Insurance Premiums Sales
T13 Tax - Motor Fuels Sales
T14 Tax - Pari-mutuels Sales
T15 Tax - Public Utilities Sales
T16 Tax - Tobacco Products Sales
T19 Tax - Other Selective Sales
T20 Tax - Alcoholic Beverage License
T21 Tax - Amusements 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 DISCONTINUED for 2005 (Formerly: Miscellaneous - Housing and Community Development Sale)
U11 Miscellaneous - Sale of Property
U20 Miscellaneous - Interest Earnings
U21 Miscellaneous - State - Other Dividends
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 Funds - Cash and Securities
W31 Bond Funds - Cash and Securities
W61 Other Funds - Cash and Securities
X01 Employee Retirement - Local Employee Contribution
X02 Employee Retirement - State Employee Contribution
X04 Employee Retirement - From Parent Local Government
X05 Employee Retirement - From Other Governments
X06 Employee Retirement - State to Own System
X08 Employee Retirement - Earnings on Investments (calculated)
X11 Employee Retirement - Benefit Payments
X12 Employee Retirement - Withdrawals
X14 DISCONTINUED for 2005 (Formerly: Employee Retirement - Other Payments)
X21 Employee Retirement - Total Cash and Deposits
X30 Employee Retirement - Total Federal Securities
X40 DISCONTINUED for 2005 (Formerly: Employee Retirement - Securities - Corporate Bonds)
X41 DISCONTINUED for 2005 (Formerly: 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
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
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
Z77 Employee Retirement – Corporate Bonds
Z78 Employee Retirement – Corporate Stocks
19A DISCONTINUED for 2005 (Formerly: Long Term Debt Beginning Outstanding - Water Utilities)
19B DISCONTINUED for 2005 (Formerly: Long Term Debt Beginning Outstanding - Electric Utilities)
19C DISCONTINUED for 2005 (Formerly: Long Term Debt Beginning Outstanding - Gas Utilities)
19D DISCONTINUED for 2005 (Formerly: Long Term Debt Beginning Outstanding - Transit Utilities)
19H DISCONTINUED for 2005 (Formerly: Long Term Debt Beginning Outstanding - Education, NEC)
19T Long Term Debt Beginning Outstanding - Public Debt for Private Purpose
19U NEW for 2005 - Long Term Debt Beginning Outstanding - Unspecified Public Purpose
19X DISCONTINUED for 2005 (Formerly: Long Term Debt Beginning Outstanding, NEC)
21A DISCONTINUED for 2005 (Formerly: Long Term Debt Issue - Full Faith and Credit - Water Utilities)
21B DISCONTINUED for 2005 (Formerly: Long Term Debt Issue - Full Faith and Credit - Electric Utilities)
21C DISCONTINUED for 2005 (Formerly: Long Term Debt Issue - Full Faith and Credit - Gas Utilities)
21D DISCONTINUED for 2005 (Formerly: Long Term Debt Issue - Full Faith and Credit - Transit Utilities)
21F DISCONTINUED for 2005 (Formerly: Long Term Debt Issue - Full Faith and Credit - Elementary and Secondary Education)
21G DISCONTINUED for 2005 (Formerly: Long Term Debt Issue - Full Faith and Credit - Higher Education)
21X DISCONTINUED for 2005 (Formerly: Long Term Debt Issue - Full Faith and Credit - Other NEC)
24A DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Nonguaranteed - Water Utilities)
24B DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Nonguaranteed - Electric Utilities)
24C DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Nonguaranteed - Gas Utilities)
24D DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Nonguaranteed - Transit Utilities)
24F DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Nonguaranteed - Elementary and Secondary Education)
24G DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Nonguaranteed - Higher Education)
24T Long Term Debt Issue, Nonguaranteed - Public Debt for Private Purpose
24X DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Nonguaranteed - Other NEC)
29A DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Unspecified - Water Utilities)
29B DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Unspecified - Electric Utilities)
29C DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Unspecified - Gas Utilities)
29D DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Unspecified - Transit Utilities)
29F DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Unspecified - Elementary and Secondary Education)
29G DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Unspecified - Higher Education)
29U NEW for 2005 - Long Term Debt Issue, Unspecified Public Purpose
29X DISCONTINUED for 2005 (Formerly: Long Term Debt Issue, Unspecified - Other NEC)
31A DISCONTINUED for 2005 (Formerly: Long Term Debt Retired - Full Faith and Credit - Water Utilities)
31B DISCONTINUED for 2005 (Formerly: Long Term Debt Retired - Full Faith and Credit - Electric Utilities)
31C DISCONTINUED for 2005 (Formerly: Long Term Debt Retired - Full Faith and Credit - Gas Utilities)
31D DISCONTINUED for 2005 (Formerly: Long Term Debt Retired - Full Faith and Credit - Transit Utilities)
31F DISCONTINUED for 2005 (Formerly: Long Term Debt Retired - Full Faith and Credit - Elementary and Secondary Education)
31G DISCONTINUED for 2005 (Formerly: Long Term Debt Retired - Full Faith and Credit - Higher Education)
31X DISCONTINUED for 2005 (Formerly: Long Term Debt Retired - Full Faith and Credit - Other, NEC)
34A DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Nonguaranteed - Water Utilities)
34B DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Nonguaranteed - Electric Utilities)
34C DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Nonguaranteed - Gas Utilities)
34D DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Nonguaranteed - Transit Utilities)
34F DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Nonguaranteed - Elementary and Secondary Education)
34G DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Nonguaranteed - Higher Education)
34T Long Term Debt Retired Nonguaranteed - Public Debt for Private Purpose
34X DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Nonguaranteed - Other, NEC)
39A DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Unspecified - Water Utilities)
39B DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Unspecified - Electric Utilities)
39C DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Unspecified - Gas Utilities)
39D DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Unspecified - Transit Utilities)
39F DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Unspecified - Elementary and Secondary Education)
39G DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Unspecified - Higher Education)
39X DISCONTINUED for 2005 (Formerly: Long Term Debt Retired Unspecified - Other, NEC)
39U Long Term Debt Retired Unspecified Public Purpose
41A DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding - Full Faith and Credit - Water Utilities)
41B DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding - Full Faith and Credit - Electric Utilities)
41C DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding - Full Faith and Credit - Gas Utilities)
41D DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding - Full Faith and Credit - Transit Utilities)
41F DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding - Full Faith and Credit - Elementary and Secondary Education)
41G DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding - Full Faith and Credit - Higher Education)
41X DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding - Full Faith and Credit - Other, NEC)
44A DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding Nonguaranteed - Water Utilities)
44B DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding Nonguaranteed - Electric Utilities)
44C DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding Nonguaranteed - Gas Utilities)
44D DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding Nonguaranteed - Transit Utilities)
44F DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding Nonguaranteed - Elementary and Secondary Education)
44G DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding Nonguaranteed - Higher Education)
44T DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding Nonguaranteed - Industrial Revenue)
44X DISCONTINUED for 2005 (Formerly: Long Term Debt Outstanding Nonguaranteed - Other, NEC)
49U NEW for 2005 - Long Term Debt Outstanding Unspecified Public Purpose
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 DISCONTINUED for 2005 (Formerly: Long Term Debt Offsets - Full Faith and Credit)
74W DISCONTINUED for 2005 (Formerly: Long Term Debt Offsets - Nonguaranteed)

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 Sources and Contacts

The Internet site for the Census Bureau`s Governments Division contains other information that could be useful for interpreting and analyzing these data (tables and files), such as the 2002 Census of Governments State and Local Government Finances. An important information source for detailed definitions, classification issues, etc. is the Government Finance and Employment Classification Manual

For information about the tables, data files, or the state and local government finance survey program, users can contact at the Census Bureau:

Govs.Finstaff@Census.Gov

The telephone number is (800)242-4523. The address is:

  Finance Branch
  Governments Division
  U.S. Census Bureau
  Washington, DC 20233-6800

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Source: U.S. Census Bureau, Governments Division
Created: May 11, 2007
Last revised: August 02 2011