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State Government Finances: 2007
Methodology for Summary Tabulations

 
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Codes that were used to create State Government Finance tables on the Census Bureau web site.

*  Letters represent the category of revenue or expenditure (such as "tax revenues" (T) or "current operations expenditures" (E)).
*  Numbers specify the type of revenue or function of expenditure (such as "natural resources revenue," "hospitals," or "police protection").
*  See the Government Finance and Employment Classification Manual for detailed explanations of the codes.

Changes from 2006 Version of Summary Methodology

*   Revenue code B43 was introduced in fiscal year 2007 and was added to Total Revenue, General Revenue, and Intergovernmental Revenue data associated with B43 had previously been classified under B42 prior to the fiscal year 2007 data.

*  Revenue code B54 was reintroduced in fiscal year 2007, after having been discontinued in fiscal year 2005, and added to Total Revenue, General Revenue, and Intergovernmental Revenue data associated with B54 had previously been classified under B59 for fiscal years 2005 and 2006.

*  Revenue code A54 was reintroduced in fiscal year 2007, after having been discontinued in fiscal year 2005, and added to Total Revenue, General Revenue, and Current Charges data associated with A54 had previously been classified under A59 for fiscal years 2005 and 2006.

*  Expenditure code E27 was introduced in fiscal year 2007 and was added to Total Expenditure, Direct Expenditure, Current Operation, Direct General Expenditure, and Public Health data associated with E27 had previously been classified under E32 prior to the fiscal year 2007 data.

*  Expenditure code F27 was introduced in fiscal year 2007 and was added to Total Expenditure, Direct Expenditure, Capital Outlay, Direct General Expenditure, and Public Health data associated with F27 had previously been classified under F32 prior to the fiscal year 2007 data.

*  Expenditure code G27 was introduced in fiscal year 2007 and was added to Total Expenditure, Direct Expenditure, Capital Outlay, Direct General Expenditure, and Public Health data associated with G27 had previously been classified under G32 prior to the fiscal year 2007 data.

*  Expenditure code M27 was introduced in fiscal year 2007 and was added to Total Expenditure, Intergovernmental Expenditure, and Public Health data associated with M27 had previously been classified under M32 prior to the fiscal year 2007 data.

*  Expenditure code E54 was reintroduced in fiscal year 2007, after have been discontinued in fiscal year 2005, and added to Total Expenditure, Direct Expenditure, Current Operation, Direct General Expenditure, and Natural Resources data associated with E54 had previously been classified under E59 for fiscal years 2005 and 2006.

*  Expenditure code F54 was reintroduced in fiscal year 2007, after have been discontinued in fiscal year 2005, and added to Total Expenditure, Direct Expenditure, Capital Outlay, Direct General Expenditure, and Natural Resources data associated with F54 had previously been classified under F59 for fiscal years 2005 and 2006.

*  Expenditure code G54 was reintroduced in fiscal year 2007, after have been discontinued in fiscal year 2005, and added to Total Expenditure, Direct Expenditure, Capital Outlay, Direct General Expenditure, and Natural Resources data associated with G54 had previously been classified under G59 for fiscal years 2005 and 2006.

*  Expenditure code M54 was reintroduced in fiscal year 2007, after have been discontinued in fiscal year 2005, and added to Total Expenditure, Intergovernmental Expenditure, and Natural Resources data associated with M54 had previously been classified under M59 for fiscal years 2005 and 2006.

*  Data coded under S74 has been reclassified as E73; as a result E73 has been added to Total Expenditure,General Expenditure, Direct General Expenditure, and Public Welfare, while S74 was removed from Total Expenditure, Intergovernmental Expenditure, General Expenditure, Direct General Expenditure, and Public Welfare. E73 is valid for fiscal year 2007 and onward.

Revenues (This heading not shown on table)

Total Revenue
A sum of:
*  Intergovernmental revenue (B = from federal government, D = from local government)
*  Taxes (T)
*  General revenue (A01-A89 = current charges, U = miscellaneous)
*  Liquor store revenue (A90)
*  Utility revenue (A91-A94)
*  Social insurance trust revenue (X, Y)
Classification Manual, Chapter 4 - Revenue   PDF (62 pages)

B01   B21   B22   B30   B42   B43/*new in 2007*/   B46   B50   B54/*new in 2007*/   B59   B79   B80   B89   B91   B92   B93
B94   D21   D30   D42   D46   D50 /*new in FY 2006*/   D79   D80   D89   D91   D92   D93   D94
T01   T09   T10   T11   T12   T13   T14   T15   T16   T19   T20   T21   T22   T23   T24
T25   T27   T28   T29   T40   T41   T50   T51   T53   T99
A01   A03   A09   A10   A12   A16   A18   A21   A36   A44   A45   A50   A54/*new in 2007*/   A56   A59
A60   A61   A80   A81   A87   A89
U01   U11   U20   U21   U30   U40   U41   U50   U95   U99
A90   A91   A92   A93   A94
X01   X02   X05   X08   X09   Y01   Y02   Y04   Y11   Y12   Y13   Y51   Y52   Y55

General Revenue
(Total revenue minus Utilities, Liquor Stores, and Social Insurance Trust revenue)
B01   B21   B22   B30   B42   B43/*new in 2007*/   B46   B50   B54/*new in 2007*/   B59   B79   B80   B89   B91   B92   B93
B94   D21   D30   D42   D46   D50 /* new in FY 2006*/   D79   D80   D89   D91   D92   D93   D94   T09   T10
T11   T12   T13   T14   T15   T16   T19   T20   T21   T22   T23   T24   T25   T27
T28   T29   T40   T41   T01   T50   T51   T53   T99   A01   A03   A09   A10   A12
A16   A18   A21   A36   A44   A45   A50   A54/*new in 2007*/   A56   A59   A60   A61   A80   A81   A87
A89   U01   U11   U20   U21   U30   U40   U41   U50   U95   U99

Intergovernmental revenue
B01   B21   B22   B30   B42   B43/*new in 2007*/   B46   B50   B54/*new in 2007*/   B59   B79   B80   B89   B91   B92
B93   B94   D21   D30   D42   D46   D50 /* new in FY 2006 */   D79   D80   D89   D91   D92   D93   D94

Taxes
T09   T10   T11   T12   T13   T14   T15   T16   T19   T20   T21   T22   T23
T24   T25   T27   T28   T29   T40   T41   T01   T50   T51   T53   T99

General sales taxes
T09

Selective sales taxes
T10   T11   T12   T13   T14   T15   T16   T19

License taxes
T20   T21   T22   T23   T24   T25   T27   T28   T29

Individual income tax
T40

Corporate income tax
T41

Other Taxes
T01   T50   T51   T53   T99

Current charges
A01   A03   A09   A10   A12   A16   A18   A21   A36   A44   A45   A50   A54/*new in 2007*/   A56
A59   A60   A61   A80   A81   A87   A89

Miscellaneous general revenue
U01   U11   U20   U21   U30   U40   U41   U50   U95   U99

Utility revenue
A91   A92   A93   A94

Liquor store revenue
A90

Insurance Trust Revenue
X01   X02   X05   X08   X09   Y01   Y02   Y04   Y11   Y12   Y13   Y51   Y52   Y55


Expenditures (This heading not shown on table)

Total expenditure
A sum of:
*  Current Operations (E)
*  Interest on Debt (I)
*  Assistance and Subsidies (J)
*  Insurance Benefits and Repayment (X=Public Employees' retirement systems, Y=All other insurance systems)
*  Capital Outlays (F,G,K), and
*  Intergovernmental Expenditures (M=to local government, Q=to independent school districts, S=to the federal government).
Classification Manual, Chapter 5 - Expenditures   PDF (110 pages)

E01   E03   E04   E05   E12   E16   E18   E21   E22   E23   E25   E26   E27/*new in 2007*/   E29   E31
E32   E36   E44   E45   E50   E52   E54/*new in 2007*/   E55   E56   E59   E60   E61   E62   E66   E73/*new in 2007*/   E74
E75   E77   E79   E80   E81   E85   E87   E89   E90   E91   E92   E93   E94
I89   I91   I92   I93   I94
J19   J67   J68   J85
X11   X12   Y05   Y06   Y14   Y53
F01   F03   F04   F05   F12   F16   F18   F21   F22   F23   F25   F26   F27/*new in 2007*/   F29   F31
F32   F36   F44   F45   F50   F52   F54/*new in 2007*/   F55   F56   F59   F60   F61   F62   F66   F77
F79   F80   F81   F85   F87   F89   F90   F91   F92   F93   F94   G01   G03   G04
G05   G12   G16   G18   G21   G22   G23   G24   G25   G26   G27/*new in 2007*/   G29   G31   G32   G36
G44   G45   G50   G52   G54/*new in 2007*/   G55   G56   G59   G60   G61   G62   G66   G77   G79   G80
G81   G85   G87   G89   G90   G91   G92   G93   G94
M01   M04   M05   M12   M18   M21   M23   M25   M27/*new in 2007*/   M29   M30   M32   M36   M44
M50   M52   M54/*new in 2007*/   M55   M56   M59   M60   M61   M62   M66   M67   M68   M79   M80
M81   M87   M89   M91   M92   M93   M94   Q12   Q18   S67   S89

Intergovernmental expenditure
M01   M04   M05   M12   M18   M21   M23   M25   M27/*new in 2007*/   M29   M30   M32   M36   M44
M50   M52   M54/*new in 2007*/   M55   M56   M59   M60   M61   M62   M66   M67   M68   M79   M80
M81   M87   M89   M91   M92   M93   M94   Q12   Q18   S67   S89

Direct expenditure
E01   E03   E04   E05   E12   E16   E18   E21   E22   E23   E25   E26   E27/*new in 2007*/   E29   E31
E32   E36   E44   E45   E50   E52   E54/*new in 2007*/   E55   E56   E59   E60   E61   E62   E66   E73/*new in 2007*/   E74
E75   E77   E79   E80   E81   E85   E87   E89   E90   E91   E92   E93   E94
F01   F03   F04   F05   F12   F16   F18   F21   F22   F23   F25   F26   F27/*new in 2007*/   F29   F31
F32   F36   F44   F45   F50   F52   F54/*new in 2007*/   F55   F56   F59   F60   F61   F62   F66   F77
F79   F80   F81   F85   F87   F89   F90   F91   F92   F93   F94   G01   G03   G04   G05
G12   G16   G18   G21   G22   G23   G24   G25   G26   G27/*new in 2007*/   G29   G31   G32   G36
G44   G45   G50   G52   G54/*new in 2007*/   G55   G56   G59   G60   G61   G62   G66   G77   G79
G80   G81   G85   G87   G89   G90   G91   G92   G93   G94   X11   X12   Y05   Y06
Y14   Y53   J19   J67   J68   J85   I89   I91   I92   I93   I94

Current operation
E01   E03   E04   E05   E12   E16   E18   E21   E22   E23   E25   E26   E27/*new in 2007*/   E29
E31   E32   E36   E44   E45   E50   E52   E54/*new in 2007*/   E55   E56   E59   E60   E61   E62
E66   E73/*new in 2007*/   E74   E75   E77   E79   E80   E81   E85   E87   E89   E90   E91   E92
E93   E94

Capital outlay
F01   F03   F04   F05   F12   F16   F18   F21   F22   F23   F25   F26   F27/*new in 2007*/   F29
F31   F32   F36   F44   F45   F50   F52   F54/*new in 2007*/   F55   F56   F59   F60   F61   F62
F66   F77   F79   F80   F81   F85   F87   F89   F90   F91   F92   F93   F94
G01   G03   G04   G05   G12   G16   G18   G21   G22   G23   G24   G25
G26   G27/*new in 2007*/   G29   G31   G32   G36   G44   G45   G50   G52   G54/*new in 2007*/   G55   G56   G59
G60   G61   G62   G66   G77   G79   G80   G81   G85   G87   G89   G90
G91   G92   G93   G94

Insurance Benefits and Repayments
X11   X12   Y05   Y06   Y14   Y53

Assistance and Subsidies
J19   J67   J68   J85

Interest on Debt
I89   I91   I92   I93   I94


Exhibit: Salaries and wages
Z00

Total Expenditure (repeat of "total expenditure" above)
M01   M04   M05   M12   M18   M21   M23   M25   M27/*new in 2007*/   M29   M30   M32   M36   M44
M50   M52   M54/*new in 2007*/   M55   M56   M59   M60   M61   M62   M66   M67   M68   M79   M80
M81   M87   M89   M91   M92   M93   M94   Q12   Q18   S67   S89   E01   E03
E04   E05   E12   E16   E18   J19   E21   E22   E23   E25   E26   E27/*new in 2007*/   E29   E31   E32
E36   E44   E45   E50   E52   M54/*new in 2007*/   E55   E56   E59   E60   E61   E62   E66   J67   J68
E73/*new in 2007*/   E74   E75   E77   E79   E80   E81   E85   E87   E89   F01   F03   F04   F05   F12
F16   F18   F21   F22   F23   F25   F26   F27/*new in 2007*/   F29   F31   F32   F36   F44   F45   F50
F52   F54/*new in 2007*/   F55   F56   F59   F60   F61   F62   F66   F77   F79   F80   F81   F85   F87
F89   G01   G03   G04   G05   G12   G16   G18   G21   G22   G23   G24   G25   G26
G27/*new in 2007*/   G29   G31   G32   G36   G44   G45   G50   G52   G54/*new in 2007*/   G55   G56   G59   G60   G61
G62   G66   G77   G79   G80   G81   G85   J85   G87   G89   I89   E91   F91   G91
I91   E92   F92   G92   I92   E93   F93   G93   I93   F94   G94   I94   E90   F90
G90   X11   X12   Y05   Y06   Y14   Y53

General Expenditure
M01   M04   M05   M12   M18   M21   M23   M25   M27/*new in 2007*/   M29   M30   M32   M36   M44
M50   M52   M54/*new in 2007*/   M55   M56   M59   M60   M61   M62   M66   M67   M68   M79   M80
M81   M87   M89   M91   M92   M93   M94   Q12   Q18   S67   S89   E01   E03
E04   E05   E12   E16   E18   E21   E22   E23   E25   E26   E27/*new in 2007*/   E29   E31   E32   E36
E44   E45   E50   E52   E54/*new in 2007*/   E55   E56   E59   E60   E61   E62   E73/*new in 2007*/   E94   E74   E75
E77   E79   E80   E81   E85   E87   E89   F01   F03   F04   F05   F12   F16   F18
F21   F22   F23   F25   F26   F27/*new in 2007*/   F29   F31   F32   F36   F44   F45   F50   F52   F54/*new in 2007*/   F55
F56   F59   F60   F61   F62   F66   F77   F79   F80   F81   F85   F87   F89   G01
G03   G04   G05   G12   G16   G18   G21   G22   G23   G24   G25   G26   G27/*new in 2007*/   G29   G31
G32   G36   G44   G45   G50   G52   G54/*new in 2007*/   G55   G56   G59   G60   G61   G62   G66
G77   G79   G80   G81   G85   G87   G89   I89   J19   J67   J68   J85

Intergovernmental Expenditure (repeat of "intergovernmental expenditure" above)
M01    M04    M05    M06    M12    M18    M21    M23    M25    M27/*new in 2007*/    M29    M30    M32    M36
M44    M50    M52    M54/*new in 2007*/    M55    M56    M59    M60    M61    M62    M66    M67    M68
M79    M80    M81    M87    M89    M91    M92    M93    M94    Q12    Q18    S67 S89

Direct general expenditure
E01    E03    E04    E05    E12    E16    E18    E21    E22    E23    E25    E26    E27/*new in 2007*/    E29
E31    E32    E36    E44    E45    E50    E52    E54/*new in 2007*/    E55    E56    E59    E60    E61    E62
E66    E73/*new in 2007*/    E74    E75    E77    E79    E80    E81    E85    E87    E89    F01    F03
F04    F05    F12    F16    F18
F21    F22    F23    F25    F26    F27/*new in 2007*/    F29    F31    F32
F36    F44    F45    F50    F52    F54/*new in 2007*/    F55    F56    F59    F60    F61    F62    F66    F77
F79    F80    F81    F85    F87    F89    G01    G03    G04    G05    G12    G16    G18
G21    G22    G23    G24    G25    G26    G27/*new in 2007*/    G29    G31    G32    G36    G44    G45    G50
G52    G54/*new in 2007*/    G55    G56    G59    G60    G61    G62    G66    G77    G79    G80    G81
G85    G87    G89    I89    J19    J67    J68    J85

General Expenditures, by function:

Education
E12   F12   G12   M12   Q12   E16   F16   G16   E18   F18   G18   M18   Q18
J19   E21   F21   G21   M21

Public Welfare
J67   M67   S67   J68   M68   E73/*new in 2007*/   E74   E75   E77   F77   G77   E79   M79   F79 G79

Hospitals
E36   F36   G36   M36

Health
  E27/*new in 2007*/   F27/*new in 2007*/   G27/*new in 2007*/   M27/*new in 2007*/   E32   F32   G32   M32

Highways
E44   M44   F44   G44   E45   F45   G45

Police Protection
E62   F62   G62   M62

Correction
E04   M04   F04   G04   E05   F05   G05   M05

Natural resources
E54/*new in 2007*/   F54/*new in 2007*/   G54/*new in 2007*/   M54/*new in 2007*/   E55   M55   E56   M56   E59   M59   F55   F56   F59   G55   G56   G59

Parks and recreation
E61   F61   G61   M61

General administration
E23   F23   G23   M23   E25   F25   G25   M25   E26   F26   G26   E29   M29
F29   G29   E31   F31   G31

Interest on general debt
I89

Other and unallocable
E01   F01   G01   M01   E03   F03   G03   E22   F22   G22   M30   E50   F50
G50   M50   E52   F52   G52   M52   E66   F66   G66   M66   E80   F80   G80
M80   E81   F81   G81   M81   E85   F85   G85   J85   E87   F87   G87   M87
E89   F89   G89   M89   S89   M91   M92   M93   M94


Utility Expenditure
E91   F91   G91   I91   E92   F92   G92   I92   E93   F93   G93   I93   E94   F94
G94   I94

Liquor store expenditure
E90   F90   G90

Insurance trust expenditure
X11   X12   Y05   Y06   Y14   Y15


Debt (This heading not shown on table)
Classification Manual, Chapter 6 - Indebtedness   PDF (25 pages)

Debt at the end of year
64V   44T   49U


Assets (This heading not shown on table)
Classification Manual, Chapter 7 - Cash and Security Holdings   PDF (20 pages)

Cash and security holdings
W01   W31   W61   X21   X30   Z77   Z78   X42   X44   X47   Y07   Y08   Y21   Y61


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Source: U.S. Census Bureau, Governments Division
Created: April 25, 2001
Last revised: October 31 2011