Federal, State, and Local Governments
State Government Finances: 2003
Technical Documentation
| Main | Back To State Finances |
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. The survey coverage includes all state and local governments in the United States. The survey content includes the entire range of government finance activities -- revenue, expenditure, debt, and assets.
The tables and files contained here provide a comprehensive summary of the annual survey findings for state governments, as well as data for individual states. The tables contain detail of revenue by type, expenditure by object and function, indebtedness by term, and assets by purpose. To view the most common aggregate finance categories that are used in tables and special tabulations, see Chapter 13 of the Government Finance and Employment Classification Manual, entitled Methodology for Summary Tabulations
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.
The statistics relate to state government fiscal years that end on June 30 of 2003, except for four states with other ending dates: Alabama and Michigan (September 30, 2003), New York (March 31, 2003), and Texas (August 31, 2003).
Reporting of government finances by the Census Bureau involves presentation of data in terms of uniform categories. Financial items of the same kind are merged. For example, expenditure amounts for a similar purpose are combined, regardless of the number of government funds involved.
Per capita amounts for each state are derived based on the July 1 population estimates, except for 2000, when we used the April 1, 2000 Census population counts. At the United States level, the total population does not include the District of Columbia (not classified as a state government). The financial data are limited to coverage of state governments and provide no measure of local government finances as such.
Use caution in attempting to draw conclusions from direct comparisons of financial amounts for individual state governments. Some states directly administer activities that elsewhere are undertaken by local governments, with or without state fiscal aid. The share of government sector financial totals contributed by a state government, therefore, differs materially from one state to another.
Financial amounts presented are statistical in nature and do not represent an accounting statement.
Sources of Data and Statistical Reliability
The statistics in this report were compiled by Census Bureau analysts using financial records of the state governments. In most cases, these records were obtained directly from the state offices responsible for auditing, budgeting, or developing periodic financial information. Many of the sources are part of, or linked to, official consolidated annual financial reports of the states. In some cases, records used represent publicly-available reports, while in other cases they represent underlying detail of such reports. While the records are from state government sources, all responsibility for the measures contained in this report lies with the Bureau of the Census.
State government financial statistics in this report result from a complete canvass of all state government agencies. Consequently, there is no associated measure of sampling error, such as the relative standard error. However, these statistics are subject to nonsampling error. Such error includes inaccuracies in classification, coverage, 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 imputing for missing data, errors from miscoding, and errors in coverage (difficulties in identifying every state agency or unit that should be in the report). Every effort was made to keep such errors to a minimum through care in examining, editing, and tabulating the data.
| File Descriptions |
There are two types of available data, viewable summary files and microdata. Each contains state government 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 each state. The summary data include items such as revenue by type, expenditures by function, indebtedness, and cash and security holdings.
Filename is YYXX**ST.html where:
YY=fiscal year; XX=state id; **=state abbreviation; and ST=state
The ranking table presents states ranked according to total and per capita revenue and expenditure amounts in a spreadsheet format.
Filename is YYrank.html (where YY represents the last two digits of the fiscal year)
The Lottery table shows income and apportionment of state-administered lottery funds in a spreadsheet format.
Filename is YYlottery.html (where YY represents the last two digits of the fiscal year)
Summary Table Spreadsheet File
The summary table spreadsheet is an MS Excel spreadsheet format of the above summary tables. There is an entry for each state, as well as a U. S. summary section.
Filename is YYstatess.xls (where YY represents the last two digits of the fiscal year)
Text File - Rectangular Layout
| Characteristic | Description |
|---|---|
| Years Available | 1992 - present |
| File Type | ASCII |
| Rec Length | 653 characters |
| Data Fields per Record | 51 |
| Record Type | Fixed length records with delimiters |
| Field Delimiter | Comma |
| File Naming Convention | XXstatecd.txt where XX represents the last two digits of the fiscal year of the data represented in the file. |
Each file is similar in layout. However, beginning with the 1996 survey year, two initial records (lines) are found at the beginning of the file. The first record is the state abbreviated name, and the second record is the population. Each subsequent record contains information about one financial item code for all 50 states. 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.
Each record begins with the three-character item-code. A delimiter follows. The dollar amount (in thousands of dollars) that relates to that item code for Alabama is next. Another delimiter follows. Next is the dollar amount for Alaska. Another delimiter is next. Next is the dollar amount for Arizona. This pattern continues through the last state (alphabetically) Wyoming. A full record layout description follows.
The dollar amount field for each state is 12 characters long, zero-filled, and it contains the amount sign. If the amount is negative, the first character shows a "-" sign. If the amount is positive, all zeros are filled. The delimiter is 1 character long.
The data records and file were constructed in this manner to achieve a versatility of use. This file can be downloaded into a spreadsheet, database, or data set. It also can be read sequentially by other accessing programs. Its fixed length fields and delimiters should make transfer and access extremely easy.
| State Finance Record Layout for "XXstatecd.txt" Files |
| Field | Record Position | Length | Delimiter Position |
|---|---|---|---|
| Item Code | 1 - 3 | 3 | 4 |
| ALABAMA | 5 - 16 | 12 | 17 |
| ALASKA | 18 - 29 | 12 | 30 |
| ARIZONA | 31 - 42 | 12 | 43 |
| ARKANSAS | 44 - 55 | 12 | 56 |
| CALIFORNIA | 57 - 68 | 12 | 69 |
| COLORADO | 70 - 81 | 12 | 82 |
| CONNECTICUT | 83 - 94 | 12 | 95 |
| DELAWARE | 96 - 107 | 12 | 108 |
| FLORIDA | 109 120 | 12 | 121 |
| GEORGIA | 122 -133 | 12 | 134 |
| HAWAII | 135 - 146 | 12 | 147 |
| IDAHO | 148 - 159 | 12 | 160 |
| ILLINOIS | 161 - 172 | 12 | 173 |
| INDIANA | 174 - 185 | 12 | 186 |
| IOWA | 187 - 198 | 12 | 199 |
| KANSAS | 200 - 211 | 12 | 212 |
| KENTUCKY | 213 - 224 | 12 | 225 |
| LOUISIANA | 226 - 237 | 12 | 238 |
| MAINE | 239 - 250 | 12 | 251 |
| MARYLAND | 252 - 263 | 12 | 264 |
| MASSACHUSETTS | 265 - 276 | 12 | 277 |
| MICHIGAN | 278 - 289 | 12 | 290 |
| MINNESOTA | 291 - 302 | 12 | 303 |
| MISSISSIPPI | 304 - 315 | 12 | 316 |
| MISSOURI | 317 - 328 | 12 | 329 |
| MONTANA | 330 - 341 | 12 | 342 |
| NEBRASKA | 343 - 354 | 12 | 355 |
| NEVADA | 356 - 367 | 12 | 368 |
| NEW HAMPSHIRE | 369 - 380 | 12 | 381 |
| NEW JERSEY | 382 - 393 | 12 | 394 |
| NEW MEXICO | 395 - 406 | 12 | 407 |
| NEW YORK | 408 - 419 | 12 | 420 |
| NORTH CAROLINA | 421 - 432 | 12 | 433 |
| NORTH DAKOTA | 434 - 445 | 12 | 446 |
| OHIO | 447 - 458 | 12 | 459 |
| OKLAHOMA | 460 - 471 | 12 | 472 |
| OREGON | 473 - 484 | 12 | 485 |
| PENNSYLVANIA | 486 - 497 | 12 | 498 |
| RHODE ISLAND | 499 - 510 | 12 | 511 |
| SOUTH CAROLINA | 512 - 523 | 12 | 524 |
| SOUTH DAKOTA | 525 - 536 | 12 | 537 |
| TENNESSEE | 538 - 549 | 12 | 550 |
| TEXAS | 551 - 562 | 12 | 563 |
| UTAH | 564 - 575 | 12 | 576 |
| VERMONT | 577 - 588 | 12 | 589 |
| VIRGINIA | 590 - 601 | 12 | 602 |
| WASHINGTON | 603 - 614 | 12 | 615 |
| WEST VIRGINIA | 616 - 627 | 12 | 628 |
| WISCONSIN | 629 - 640 | 12 | 641 |
| WYOMING | 642 - 653 | 12 | N/A |
Public Use File, ASCII Text Format
Beginning with the fiscal year 1996 survey, this public use format will be a standard for all of the government finance series files containing detailed statistics by item code and individual government unit.
| Characteristic | Description |
|---|---|
| File Type | ASCII |
| Rec Length | 35 characters |
| Data Fields per Record | 1 |
| Record Type | Fixed Length, No Delimiter |
| File Naming Convention | XXstate35.txt where XX represents the last two digits of the fiscal year of the data represented in the file. |
The 35 character record layout is described below.
| STANDARD PUBLIC USE DATA FILE FORMAT |
| Field Name | Positions | Start Position | Length | Characteristic |
|---|---|---|---|---|
| Government Code | 1 - 14 | 1 | 14 | Numeric, zero filled |
| Item Code | 15 - 17 | 15 | 3 | Alpha numeric |
| Amount | 18 - 29 | 18 | 12 | Numeric |
| Survey Year | 30 - 31 | 30 | 2 | Numeric |
| Year of Data | 32 - 33 | 32 | 2 | Numeric |
| Origin | 34 - 35 | 34 | 2 | Alpha numeric |
| Data Dictionary |
Below are item codes and their titles, as included in the annual state 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.
The Dictionary is new for the 2003 survey. It contains two new variables. Item code Z77 is "Employee Retirement - Corporate Bonds (market value)." Item code Z78 is "Employee Retirement - Corporate Stocks - (market value)." Prior to 2003, these two variables were included in the survey at X40 and X41, respectively, and measured at book value (cost basis) instead of at market value. Users can refer to the Documentation for the annual survey Public Employee Retirement Systems of State and Local Governments for additional information about these two changes.
| DATA DICTIONARY |
| Item Code | Description |
|---|---|
| A01 | Charges - Air Transportation |
| A03 | Charges - Miscellaneous Commercial Activities |
| A09 | Charges - Elementary & Secondary Education School Lunch |
| A10 | Charges - Elementary & Secondary Education School Tuition |
| A12 | Charges - Elementary & Secondary Education, Other |
| A16 | Charges - Higher Education Auxiliary Enterprises |
| A18 | Charges - Higher Education, Other |
| A21 | Charges - Education - Other, NEC |
| A36 | Charges - Public Hospital |
| A44 | Charges - Regular Highways |
| A45 | Charges - Toll Highways |
| A50 | Charges - Housing & Community Development |
| A54 | Charges - Natural Resources, Agriculture |
| A56 | Charges - Natural Resources, Forestry |
| A59 | Charges - Natural Resources, Other |
| A61 | Charges - Parks & 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 | Intergovernmental Revenue from Federal - Air Transportation |
| B21 | Intergovernmental Revenue from Federal - Education |
| B22 | Intergovernmental Revenue from Federal- Employment Security Administration |
| B30 | Intergovernmental Revenue from Federal - General Support |
| B42 | Intergovernmental Revenue from Federal - Health & Hospitals |
| B46 | Intergovernmental Revenue from Federal - Highways |
| B50 | Intergovernmental Revenue from Federal - Housing & Community Development |
| B54 | Intergovernmental Revenue from Federal - Natural Resources, Agriculture |
| B59 | Intergovernmental Revenue from Federal - Other Natural Resources |
| B79 | Intergovernmental Revenue from Federal - Public Welfare |
| B80 | Intergovernmental Revenue from Federal - Sewerage |
| B89 | Intergovernmental Revenue from Federal - All Other |
| B91 | Intergovernmental Revenue from Federal - Water Utilities |
| B92 | Intergovernmental Revenue from Federal - Electric Utilities |
| B93 | Intergovernmental Revenue from Federal - Gas Utilities |
| B94 | Intergovernmental Revenue from Federal - Transit Utilities |
| D21 | Intergovernmental Revenue from Local - Education |
| D30 | Intergovernmental Revenue from Local - General Support |
| D42 | Intergovernmental Revenue from Local - Health & Hospitals |
| D46 | Intergovernmental Revenue from Local - Highways |
| D79 | Intergovernmental Revenue from Local - Public Welfare |
| D80 | Intergovernmental Revenue from Local - Sewerage |
| D89 | Intergovernmental Revenue from Local - All Other |
| D91 | Intergovernmental Revenue from Local - Water Utilities |
| D92 | Intergovernmental Revenue from Local - Electric Utilities |
| D93 | Intergovernmental Revenue from Local - Gas Utilities |
| D94 | Intergovernmental Revenue from Local - 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 & Secondary Education |
| E16 | Current Operations - Higher Education Auxiliary Enterprises |
| E18 | Current Operations - Other Higher Education |
| E19 | Current Operations - Educational Scholarships, Assistance, & Subsidies |
| E21 | Current Operations - Other Education |
| E22 | Current Operations - Social Insurance Administration |
| E23 | Current Operations - Financial Administration |
| E25 | Current Operations - Judicial and Legal Services |
| E26 | Current Operations - Legislative Services |
| E29 | Current Operations - Central Staff Services |
| E31 | Current Operations - General Public Buildings |
| E32 | Current Operations - Health Services, Other |
| E36 | Current Operations - Own Hospitals |
| E38 | Current Operations - Other Hospitals |
| E44 | Current Operations - Regular Highways |
| E45 | Current Operations - Toll Highways |
| E47 | Current Operations - Private Transit Subsidies |
| E50 | Current Operations - Housing & Community Development |
| E52 | Current Operations - Libraries |
| E54 | Current Operations - Natural Resources, Agriculture, Other |
| E55 | Current Operations - Natural Resources, Fish & Game |
| E56 | Current Operations - Natural Resources, Forestry |
| E59 | Current Operations - Natural Resources, Other |
| E61 | Current Operations - Parks & Recreation |
| E62 | Current Operations - Police Protection |
| E66 | Current Operations - Protective Inspection and Regulation, NEC |
| E67 | Current Operations - Welfare, Federal Categorical Assistance Programs |
| E68 | Current Operations - Welfare, Cash Assistance, Other |
| E74 | Current Operations - Welfare, Vendor Payments for Medical Care |
| E75 | Current Operations - Welfare, Vendor Payments for Other Purposes |
| E77 | Current Operations - Welfare Institutions |
| E79 | Current Operations - Welfare, Other |
| E80 | Current Operations - Sewerage |
| E81 | Current Operations - Solid Waste Management |
| E84 | Current Operations - Veterans` Bonuses |
| E85 | Current Operations - Other Veterans Services |
| E87 | Current Operations - Sea and Inland Port Facilities |
| E89 | Current Operations - General, Other |
| E90 | Current Operations - Liquor Stores |
| E91 | Current Operations - Water Utilities |
| E92 | Current Operations - Electric Utilities |
| E93 | Current Operations - Gas Utilities |
| E94 | Current Operations - Transit Utilities |
| F01 | Construction - Air Transportation |
| F03 | Construction - Miscellaneous Commercial Activities, NEC |
| F04 | Construction - Correctional Institutions |
| F05 | Construction - Corrections, Other |
| F12 | Construction - Elementary & Secondary Education |
| F16 | Construction - Higher Education, Auxiliary Enterprises |
| F18 | Construction - Higher Education, Other |
| F21 | Construction - Education, Other |
| F22 | Construction - Social Insurance Administration |
| F23 | Construction - Financial Administration |
| F25 | Construction - Judicial & Legal |
| F26 | Construction - Legislative |
| F29 | Construction - Central Staff Services |
| F31 | Construction - General Public Buildings |
| F32 | Construction - Health, Other |
| F36 | Construction - Own Hospitals |
| F38 | Construction - Hospitals, Other |
| F44 | Construction - Regular Highways |
| F45 | Construction - Toll Highways |
| F50 | Construction - Housing & Community Development |
| F52 | Construction - Libraries |
| F54 | Construction - Agriculture, Other |
| F55 | Construction - Fish & Game |
| F56 | Construction - Forestry |
| F59 | Construction - Natural Resources, Other |
| F61 | Construction - Parks & Recreation |
| F62 | Construction - Police Protection |
| F66 | Construction - Protective Inspection & Regulation, NEC |
| F77 | Construction - Welfare Institutions |
| F79 | Construction - Welfare, Other |
| F80 | Construction - Sewerage |
| F81 | Construction - Solid Waste Management |
| F85 | Construction - Other Veterans Services |
| F87 | Construction - Sea and Inland Port Facilities |
| F89 | Construction - General |
| F90 | Construction - Liquor Stores |
| F91 | Construction - Water Utilities |
| F92 | Construction - Electric Utilities |
| F93 | Construction - Gas Utilities |
| F94 | Construction - Transit Utilities |
| G01 | Other Capital Outlay - Air Transportation |
| G03 | Other Capital Outlay - Miscellaneous Commercial Activities, NEC |
| G04 | Other Capital Outlay - Correctional Institutions |
| G05 | Other Capital Outlay - Corrections, Other |
| G12 | Other Capital Outlay - Elementary and Secondary Education |
| G16 | Other Capital Outlay - Higher Education, Auxiliary Enterprises |
| G18 | Other Capital Outlay - Other Higher Education |
| G21 | Other Capital Outlay - Education, Other |
| G22 | Other Capital Outlay - Social Insurance Administration |
| G23 | Other Capital Outlay - Financial Administration |
| G25 | Other Capital Outlay - Judicial |
| G26 | Other Capital Outlay - Legislative |
| G29 | Other Capital Outlay - Central Staff |
| G31 | Other Capital Outlay - General Public Building |
| G32 | Other Capital Outlay - Health - Other |
| G36 | Other Capital Outlay - Own Hospitals |
| G38 | Other Capital Outlay - Hospitals, Other |
| G44 | Other Capital Outlay - Regular Highways |
| G45 | Other Capital Outlay - Toll Highways |
| G50 | Other Capital Outlay - Housing & Community Development |
| G52 | Other Capital Outlay - Libraries |
| G54 | Other Capital Outlay - Agriculture, Other |
| G55 | Other Capital Outlay - Fish & Game |
| G56 | Other Capital Outlay - Forestry |
| G59 | Other Capital Outlay - Natural Resource - Other |
| G61 | Other Capital Outlay - Parks & Recreation |
| G62 | Other Capital Outlay - Police Protection |
| G66 | Other Capital Outlay - Protective Inspection & Regulation, NEC |
| G77 | Other Capital Outlay - Welfare Institutions |
| G79 | Other Capital Outlay - Welfare, Other |
| G80 | Other Capital Outlay - Sewerage |
| G81 | Other Capital Outlay - Solid Waste Management |
| G85 | Other Capital Outlay - Other Veterans Services |
| G87 | Other Capital Outlay - Sea and Inland Port Facilities |
| G89 | Other Capital Outlay - General, Other |
| G90 | Other Capital Outlay - Liquor Stores |
| G91 | Other Capital Outlay - Water Utilities |
| G92 | Other Capital Outlay - Electric Utilities |
| G93 | Other Capital Outlay - Gas Utilities |
| G94 | Other Capital Outlay - Transit Utilities |
| I89 | Interest on General 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 |
| K12 | Equipment Only - G12 Subcode |
| K16 | Equipment Only - Higher Education, Auxiliary Enterprises |
| K18 | Equipment Only - Higher Education, Other |
| K21 | Equipment Only - Education, Other |
| K22 | Equipment Only - Social Insurance Administration |
| K23 | Equipment Only - Financial Administration |
| K25 | Equipment Only - Judicial and Legal |
| K26 | Equipment Only - Legislative |
| K29 | Equipment Only - Central Staff Services |
| K31 | Equipment Only - General Public Building |
| K32 | Equipment Only - Health, Other |
| K36 | Equipment Only - Own Hospitals |
| K38 | Equipment Only - Hospitals, Other |
| K44 | Equipment Only - Regular Highways |
| K45 | Equipment Only - Toll Highways |
| K50 | Equipment Only - Housing & Community Development |
| K52 | Equipment Only - Libraries |
| K54 | Equipment Only - Agriculture, Other |
| K55 | Equipment Only - Fish & Game |
| K56 | Equipment Only - Forestry |
| K59 | Equipment Only - Natural Resources, Other |
| K61 | Equipment Only - Parks & Recreation |
| K62 | Equipment Only - Police Protection |
| K66 | Equipment Only - Protective Inspection and Regulation, NEC |
| K77 | Equipment Only - Welfare Institutions |
| K79 | Equipment Only - Welfare, Other |
| K80 | Equipment Only - Sewerage |
| K81 | Equipment Only - Solid Waste Management |
| K85 | Equipment Only - Other Veterans Services |
| K87 | Equipment Only - Sea and Inland Port Facilities |
| K89 | Equipment Only - General, Other |
| K90 | Equipment Only - Liquor Stores |
| K91 | Equipment Only - Water Utilities |
| K92 | Equipment Only - Electric Utilities |
| K93 | Equipment Only - Gas Utilities |
| K94 | Equipment Only - Transit Utilities |
| M01 | Intergovernmental to Local NEC - Air Transportation |
| M05 | Intergovernmental to Local NEC - Corrections |
| M12 | Intergovernmental to Local NEC - Elementary and Secondary Education |
| M18 | Intergovernmental to Local NEC - Higher Education |
| M21 | Intergovernmental to Local NEC - Education |
| M23 | Intergovernmental to Local NEC - Financial Administration |
| M25 | Intergovernmental to Local NEC - Judicial and Legal |
| M29 | Intergovernmental to Local NEC - Central Staff Services |
| M30 | Intergovernmental to Local NEC - General Support |
| M32 | Intergovernmental to Local NEC - Health |
| M38 | Intergovernmental to Local NEC - Hospitals |
| M44 | Intergovernmental to Local NEC - Regular Highways |
| M50 | Intergovernmental to Local NEC - Housing & Community Development |
| M52 | Intergovernmental to Local NEC - Libraries |
| M54 | Intergovernmental to Local NEC - Agriculture |
| M55 | Intergovernmental to Local NEC - Fish & Game |
| M56 | Intergovernmental to Local NEC - Forestry |
| M59 | Intergovernmental to Local NEC - Natural Resources |
| M61 | Intergovernmental to Local NEC - Parks & Recreation |
| M62 | Intergovernmental to Local NEC - Police Protection |
| M66 | Intergovernmental to Local NEC - Protective Inspection & Regulations |
| M67 | Intergovernmental to Local NEC - Welfare, Categorical Assistance Programs |
| M68 | Intergovernmental to Local NEC - Welfare, Cash Assistance Programs |
| M79 | Intergovernmental to Local NEC - Welfare |
| M80 | Intergovernmental to Local NEC - Sewerage |
| M81 | Intergovernmental to Local NEC - Solid Waste Management |
| M87 | Intergovernmental to Local NEC - Sea and Inland Port Facilities |
| M89 | Intergovernmental to Local NEC - General |
| M91 | Intergovernmental to Local NEC - Water Utilities |
| M92 | Intergovernmental to Local NEC - Electric Utilities |
| M93 | Intergovernmental to Local NEC - Gas Utilities |
| M94 | Intergovernmental to Local NEC - Transit Utilities |
| N01 | Intergovernmental to General Purpose - Air Transportation |
| N05 | Intergovernmental to General Purpose - Corrections |
| N12 | Intergovernmental to General Purpose - Elementary and Secondary Education |
| N18 | Intergovernmental to General Purpose - Higher Education |
| N21 | Intergovernmental to General Purpose - Education, Other |
| N23 | Intergovernmental to General Purpose - Financial Administration |
| N25 | Intergovernmental to General Purpose - Judicial and Legal |
| N29 | Intergovernmental to General Purpose - Central Staff Services |
| N30 | Intergovernmental to General Purpose - General Support |
| N32 | Intergovernmental to General Purpose - Health, Other |
| N38 | Intergovernmental to General Purpose - Hospitals, Other |
| N44 | Intergovernmental to General Purpose - Regular Highways |
| N50 | Intergovernmental to General Purpose - Housing & Community Development |
| N52 | Intergovernmental to General Purpose - Libraries |
| N54 | Intergovernmental to General Purpose - Agriculture, Other |
| N55 | Intergovernmental to General Purpose - Fish & Game |
| N56 | Intergovernmental to General Purpose - Forestry |
| N59 | Intergovernmental to General Purpose - Natural Resources, Other |
| N61 | Intergovernmental to General Purpose - Parks & Recreation |
| N62 | Intergovernmental to General Purpose - Police Protection |
| N66 | Intergovernmental to General Purpose - Protective Inspection and Regulation, NEC |
| N67 | Intergovernmental to General Purpose - Welfare, Categorical Assistance Programs |
| N68 | Intergovernmental to General Purpose - Welfare, Cash Assistance Programs |
| N79 | Intergovernmental to General Purpose - Welfare, Other |
| N80 | Intergovernmental to General Purpose - Sewerage |
| N81 | Intergovernmental to General Purpose - Solid Waste Management |
| N87 | Intergovernmental to General Purpose - Sea and Inland Port Facilities |
| N89 | Intergovernmental to General Purpose - General, Other |
| N91 | Intergovernmental to General Purpose - Water Utilities |
| N92 | Intergovernmental to General Purpose - Electric Utilities |
| N93 | Intergovernmental to General Purpose - Gas Utilities |
| N94 | Intergovernmental to General Purpose - Transit Utilities |
| Q12 | Intergovernmental to School District - Elementary and Secondary Education |
| Q18 | Intergovernmental to School District - Higher Education, Other |
| R01 | Intergovernmental to Special District - Air Transportation |
| R12 | Intergovernmental to Special District - Elementary and Secondary Education |
| R18 | Intergovernmental to Special District - Higher Education, Other |
| R30 | Intergovernmental to Special District - General Support |
| R32 | Intergovernmental to Special District - Health, Other |
| R38 | Intergovernmental to Special District - Hospitals, Other |
| R44 | Intergovernmental to Special District - Regular Highways |
| R50 | Intergovernmental to Special District - Housing & Community Development |
| R52 | Intergovernmental to Special District - Libraries |
| R54 | Intergovernmental to Special District - Agriculture, Other |
| R55 | Intergovernmental to Special District - Fish & Game |
| R56 | Intergovernmental to Special District - Forestry |
| R59 | Intergovernmental to Special District - Natural Resources, Other |
| R61 | Intergovernmental to Special District - Parks & Recreation |
| R62 | Intergovernmental to Special District - Police Protection |
| R66 | Intergovernmental to Special District - Protective Inspection and Regulation, NEC |
| R79 | Intergovernmental to Special District - Welfare, Other |
| R80 | Intergovernmental to Special District - Sewerage |
| R81 | Intergovernmental to Special District - Solid Waste Management |
| R87 | Intergovernmental to Special District - Sea and Inland Port Facilities |
| R89 | Intergovernmental to Special District - General, Other |
| R91 | Intergovernmental to Special District - Water Utilities |
| R92 | Intergovernmental to Special District - Electric Utilities |
| R93 | Intergovernmental to Special District - Gas Utilities |
| R94 | Intergovernmental to Special District - Transit Utilities |
| S67 | Intergovernmental to Federal - Welfare, Categorical Assistance Programs |
| S89 | Intergovernmental to Federal - General, Other |
| T01 | Tax - Property |
| T09 | Tax - General Sales |
| T10 | Tax - Alcoholic Beverage Sales |
| T11 | Tax - Amusement |
| T12 | Tax - Insurance Premiums |
| T13 | Tax - Motor Fuels Sales |
| T14 | Tax - Pari-mutuels |
| T15 | Tax - Public Utilities |
| T16 | Tax - Tobacco Sales |
| T19 | Tax - Other Selective Sales |
| T20 | Tax - Alcoholic Beverage License |
| T21 | Tax - Amusement License |
| T22 | Tax - Corporation License |
| T23 | Tax - Hunting & Fishing License |
| T24 | Tax - Motor Vehicle License |
| T25 | Tax - Motor Vehicle Operators License |
| T27 | Tax - Public Utility License |
| T28 | Tax - Occupation & Business License, NEC |
| T29 | Tax - Other License |
| T40 | Tax - Individual Income |
| T41 | Tax - Corporation Net Income |
| T50 | Tax - Death & Gift |
| T51 | Tax - Documentary & Stock Transfer |
| T53 | Tax - Severance |
| T99 | Tax - NEC |
| U01 | Miscellaneous - Special Assessments |
| U11 | Miscellaneous - Property Sale Other |
| U20 | Miscellaneous - Interest Earnings |
| U30 | Miscellaneous - Fines & Forfeits |
| U40 | Miscellaneous - Rents |
| U41 | Miscellaneous - Royalties |
| U50 | Miscellaneous - Donations From Private Sources |
| U95 | Miscellaneous - Net Lottery Revenue |
| U99 | Miscellaneous - General Revenue, NEC |
| W01 | Sinking Fund - Cash & Deposits |
| W31 | Bond Fund - Cash & Deposits |
| W61 | Other Funds - Cash & Deposits |
| X01 | Employee Retirement Receipts - Local Employee Contribution |
| X02 | Employee Retirement Receipts - State Employee Contribution |
| X05 | Employee Retirement Receipts - Contributions from Local Government |
| X06 | Employee Retirement Receipts - State Government Contributions to Own State System |
| X08 | Employee Retirement Receipts - Total Earnings on Investments |
| X11 | Employee Retirement Expenses - Benefit Payments |
| X12 | Employee Retirement Expenses - Withdrawals |
| X21 | Employee Retirement - Total Cash & Deposits |
| X30 | Employee Retirement - Total Federal Securities |
| 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 & Special Payments |
| Y07 | Unemployment Compensation - Balance In US Treasury |
| Y08 | Unemployment Compensation - Other Balance (+ or-) |
| Y10 | Workers Compensation - Own Contribution |
| Y11 | Workers Compensation - Other Contributions |
| Y12 | Workers Compensation - Interest Earnings |
| Y13 | Workers Compensation - Other Investment Earnings |
| Y14 | Workers Compensation - Benefit Payments |
| Y15 | Workers Compensation - Other Payments |
| Y21 | Workers Compensation - Cash & Assets |
| Y50 | Other Insurance Trust - Own Contributions |
| Y51 | Other Insurance Trust - Other Contributions |
| Y52 | Other Insurance Trust - Interest Revenue |
| Y53 | Other Insurance Trust - Benefit Payment |
| Y54 | Other Insurance Trust - Other Payments |
| Y55 | Other Insurance Trust - Other Investments |
| Y61 | Other Insurance Trust - Cash & Deposits |
| Z00 | Total Salaries & Wages |
| 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 & Enforcement |
| Z48 | Liquor Stores - Liquor Taxes |
| Z51 | Lotteries Exhibit - Ticket Sales |
| Z52 | Lotteries Exhibit - Prizes |
| Z53 | Lotteries Exhibit - Administrative Expenditures |
| Z54 | Lotteries Exhibit - Proceeds |
| Z61 | Transit Subsidy Contribution |
| Z77 | Employee Retirement - Corporate Bonds (market value) |
| Z78 | Employee Retirement - Corporate Stocks (market value) |
| 19H | Long Term Debt Beginning Outstanding, Education, NEC |
| 19X | Long Term Debt Beginning Outstanding, NEC |
| 21A | Long Term Debt Issue - Full Faith & Credit, Water Utilities |
| 21B | Long Term Debt Issue - Full Faith & Credit, Electric Utilities |
| 21C | Long Term Debt Issue - Full Faith & Credit, Gas Utilities |
| 21D | Long Term Debt Issue - Full Faith & Credit, Transit Utilities |
| 21F | Long Term Debt Issue - Full Faith & Credit, Elementary & Secondary Education |
| 21G | Long Term Debt Issue - Full Faith & Credit, Higher Education |
| 21X | Long Term Debt Issue - Full Faith & Credit, Other NEC |
| 24A | Long Term Debt Issue, Nonguaranteed - Water Utilities |
| 24B | Long Term Debt Issue, Nonguaranteed - Electric Utilities |
| 24C | Long Term Debt Issue, Nonguaranteed - Gas Utilities |
| 24D | Long Term Debt Issue, Nonguaranteed - Transit Utilities |
| 24F | Long Term Debt Issue, Nonguaranteed - Elementary and Secondary Education |
| 24G | Long Term Debt Issue, Nonguaranteed - Higher Education |
| 24T | Long Term Debt Issue, Nonguaranteed - Public Debt for Private Purpose |
| 24X | Long Term Debt Issue, Nonguaranteed - Other NEC |
| 31A | Long Term Debt Retired - Full Faith & Credit, Water Utilities |
| 31B | Long Term Debt Retired - Full Faith & Credit, Electric Utilities |
| 31C | Long Term Debt Retired - Full Faith & Credit, Gas Utilities |
| 31D | Long Term Debt Retired - Full Faith & Credit, Transit Utilities |
| 31F | Long Term Debt Retired - Full Faith & Credit, Elementary & Secondary Education |
| 31G | Long Term Debt Retired - Full Faith & Credit, Higher Education |
| 31X | Long Term Debt Retired - Full Faith & Credit, Other NEC |
| 34A | Long Term Debt Retired Nonguaranteed - Water Utilities |
| 34B | Long Term Debt Retired Nonguaranteed - Electric Utilities |
| 34C | Long Term Debt Retired Nonguaranteed - Gas Utilities |
| 34D | Long Term Debt Retired Nonguaranteed - Transit Utilities |
| 34F | Long Term Debt Retired Nonguaranteed - Elementary and Secondary Education |
| 34G | Long Term Debt Retired Nonguaranteed - Higher Education |
| 34T | Long Term Debt Retired Nonguaranteed - Public Debt for Private Purpose |
| 34X | Long Term Debt Retired Nonguaranteed - Other, NEC |
| 41A | Long Term Debt Outstanding - Full Faith & Credit, Water Utilities |
| 41B | Long Term Debt Outstanding - Full Faith & Credit, Electric Utilities |
| 41C | Long Term Debt Outstanding - Full Faith & Credit, Gas Utilities |
| 41D | Long Term Debt Outstanding - Full Faith & Credit, Transit Utilities |
| 41F | Long Term Debt Outstanding - Full Faith & Credit, Elementary & Secondary Education |
| 41G | Long Term Debt Outstanding - Full Faith & Credit, Higher Education |
| 41X | Long Term Debt Outstanding - Full Faith & Credit, Other NEC |
| 44A | Long Term Debt Outstanding Nonguaranteed - Water Utilities |
| 44B | Long Term Debt Outstanding Nonguaranteed - Electric Utilities |
| 44C | Long Term Debt Outstanding Nonguaranteed - Gas Utilities |
| 44D | Long Term Debt Outstanding Nonguaranteed - Transit Utilities |
| 44F | Long Term Debt Outstanding Nonguaranteed - Elementary and Secondary Education |
| 44G | Long Term Debt Outstanding Nonguaranteed - Higher Education |
| 44T | Long Term Debt Outstanding Nonguaranteed - Industrial Revenue |
| 44X | Long Term Debt Outstanding Nonguaranteed - Other, NEC |
| 52T | Long Term Debt Refunded - Issued |
| 53T | Long Term Debt Refunded - Retired |
| 61V | Short Term Debt Outstanding - Beginning |
| 64V | Short Term Debt Outstanding - End of Fiscal Year |
| 71W | Long Term Debt Offsets - Full Faith & Credit |
| 74W | Long Term Debt Offsets - Nonguaranteed |
