Federal, State, and Local Governments
State and Local Government Finances
Technical Documentation
| Main | Back To State and Local Finances |
Contents
- Introduction
- Collection of
Statistics on Governments
- Current
Dollars
- Fiscal
Years
- Limitations
of Data
- Statistical
Reliability
- Collection of
Statistics on Governments
- File
Descriptions
- Viewable Tables
- Summary Table Spreadsheets
- State by Level/Type–of–Government Summaries – Non–delimited Format File
- Individual Unit – Public Use Format File
- Directory Information File
- Record Layouts and Data Dictionary
- Code Definitions
- Sources and Contacts
| 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.
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 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.
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.
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 % |
| 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.
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.
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.
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
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.
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 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.
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.
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.
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 |
| 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) |
| 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:
The telephone number is (800)242-4523. The address is:
Finance Branch
Governments
Division
U.S. Census Bureau
Washington, DC
20233-6800
