The U.S. Census Bureau

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

 
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Contents


 Introduction

The United States Census Bureau conducts an Annual Survey of Government Finances, as authorized by law under Title 13, United States Code, Section 182. Alternatively, every five years, in years ending in a `2` or `7`, a Census of Governments, including a Finance portion, is conducted under Title 13, Section 161. The survey coverage includes all state and local governments in the United States. For both the Census and annual survey, the finance detail data is equivalent, encompassing the entire range of government finance activities -- revenue, expenditure, debt, and assets.

The tables and files contained here 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 in 49 states were collected via cooperative arrangements with state education agencies (only Hawaii and the District of Columbia completed mail questionnaires).

Data for state governments were compiled by analysts of the Census Bureau, usually with the cooperation and assistance of state officials. The data were compiled from state government audits, budgets, and other financial reports, either in printed or electronic format. The compilation generally involved recasting the state financial records into the classification categories used for reporting by the Census Bureau.

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Current Dollars

The statistics in these files are in terms of current dollar amounts. They have not been adjusted for price or wage level changes occurring through the years.

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Fiscal Years

Data in this report pertain to government fiscal years that ended between July 1, 2002, and June 30, 2003. The following governments are exceptions, and are included as though they were part of the June 30 group: ending September 30, 2002, the state governments of Alabama and Michigan, the District of Columbia and Alabama school districts; and ending August 31, 2002, the state government of Texas and Texas, Nebraska and Chicago school districts. New York state ends its fiscal year on March 31, 2002, and beside 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, 2002, and June 30, 2003.

Nearly one-half of all county governments in the nation had a fiscal year corresponding directly with the calendar year 2002 i.e., they ended their fiscal year on December 31, 2002. Over one-third of county governments ended their fiscal year in June. September and November were other common months in which county governments ended their fiscal years.

About three-fourths of all municipal governments in the nation had a fiscal year ending in either December (40 percent) or June (33 percent). September and April were the next most common months in which municipal governments ended their fiscal years. Two-thirds of all townships had a fiscal year corresponding directly with calendar year 2002 i.e., they ended their fiscal year on December 31, 2002. March, February, and June had the next most common fiscal year ending dates for townships.

For special district governments there is a wide variety in fiscal year ending dates, with June 30 and December 31 bing the most common. There is, however, no predominant pattern. By contrast, for school districts, June 30 predominates overwhelmingly, with the only exceptions being in Alabama, Nebraska, and Texas states, and Chicago city as noted previously.

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Limitations of Data

Reporting of government finances by the Census Bureau involves presentation of data in terms of uniform categories. This uniformity helps ensure comparable measures among the many governments covered in the survey, and also enables data to be aggregated by state area and nationally. Each category is defined using established criteria. Each state and local government financial item is analyzed and assigned to a classification category in accordance with the standard definition and criteria. While often similar to, or identical to, the classification used by the state or local government, there could be instances where a significant difference exists between the name of a state or local financial item and the final category to which it is assigned by the Census Bureau.

Within the uniform, or standard, categories, like financial transactions are combined. For revenue, the financial categories involve grouping of items by source of revenue. Revenue items of the same kind are merged. For example, revenue amounts from ad valorem taxes are combined, regardless of the number of government funds involved.

For expenditure items, financial transactions are classified both by function (police, highways, and the like), and by object category (capital outlay, current operation, and so forth).

Debt items are classified by term (short and long-term), as well as by type of debt (guaranteed, revenue bonds) and to a limited extent, by purpose (function).

Assets (or cash and security holdings) also are put into uniform categories. These items are grouped by type of holding, with holdings for insurance trust systems grouped separately from those of the general government.

In spite of the effort to standardize the statistics to ensure comparability, users should be cautious about attempting to draw conclusions from direct comparisons of financial amounts for individual governments. Governments vary greatly in the types of services they provide, with patterns often, but not always, evident by state area. For example, some local governments directly finance and administer activities that elsewhere are undertaken by state governments. The share of government sector financial totals contributed by a state government or by local governments, therefore, differs materially from one state to another. Users can review the Government Finance and Employment Classification Manual for additional information about the financial categories contained in the tables and files. The manual contains definitions of the general and specific categories. It also contains examples of the types of financial transactions for the categories, including many specific programmatic expenditures.

Users need to keep in mind that the financial amounts in the tables and files are statistical in nature. They do not represent accounting statements or conditions.

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Statistical Reliability

The local government statistics in this survey are developed from a sample survey. Therefore, the local totals, as well as national or state and local aggregates, are considered estimated amounts subject to sampling error.

The statistics in this report that are based wholly or partly on data from the sample are apt to differ somewhat from the results of a survey covering all governments, but otherwise conducted using the same schedules and procedures. Estimates based on a sample survey are subject to sampling variability. The particular sample used is one of a large number of all possible samples of the same size that could have been selected using the same sample design. Each of the possible samples would yield somewhat different results.

The standard error is a measure of the variation among the estimates from all possible samples and thus is a measure of the precision with which an estimate from a particular sample approximates the average results of all possible samples. Each viewable table contains a column that gives users the coefficients of variation that have been computed for these estimates. The coefficient of variation is the estimated standard error expressed as a percent of the estimated total or proportion.

State government finance data are not subject to sampling. Consequently, State-local aggregates shown here are more reliable (on a relative standard error basis) than the local government estimates they include. Estimates of major United States totals for local governments are subject to a computed sampling variability of less than one-half of 1 percent. State and local government totals are generally subject to sampling variability of less than 3 percent.

The estimates are also subject to the inaccuracies in classification, response, and processing. Efforts were made at all phases of collection, processing, and tabulation to minimize errors. However, the data are still subject to errors from estimating for missing data, errors from misreported data, errors from miscoding, and difficulties in identifying every unit that should be included in the report. Every effort was made to keep such errors to a minimum through care in examining, editing, and tabulating the data reported by government officials.

Response to the sample survey is an important consideration in evaluating the quality of the estimates. The following table shows usable responses for the annual finance surveys:

Survey Year Response Rate
1999 90 %
2000 87 %
2001 89 %
2002 77.4 %
2003 90.9 %

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 File Descriptions

There are two types of available data, viewable summary files and microdata. Each contains the comparable financial statistics. The types and number of files vary somewhat depending upon the survey year.

Viewable Summary Tables

The viewable summary tables contain aggregated summary data for the U.S. The summary data include items such as revenue by type, expenditures by function, indebtedness, and cash and security holdings.

For 2003, the file names are:

03sl00us.html
03gp00us.html
03sp00us.html

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Summary Table Spreadsheet File

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

For 2003, the file name is:

03stl001.xls

The record content, as described in the next section, is nearly identical to that of the viewable tables, with self explanatory descriptive text for each row of data.

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

This is an ASCII text, non-delimited file, but with a variable number of records per state and level combination. 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, levels and types of governments, 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 2003, the file name is:

03statetypepu.txt

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National-State by Level/Type-of-Government Summaries - (Comma-Delimited Data File and CV`s)

These downloadables are ASCII text, comma delimited files. They contain item code detail, each item code representing a financial category and transaction (property tax revenue, highway capital outlay, and so forth). For 2003, we utilized a national sample by level/type of government and each record contains seven amounts;
state and local governments, state governments only, local governments only, all counties, city-towns, special districts, and school districts.

The file name is:

03statetypecd.txt

The record layout is contained in the next section. 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.

Also available for downloading, is the corresponding Coefficient-of-Variation (CV) file. This file, in the same format as the data, shows the relative standard error (the standard error as a percent of the estimated amount) for every estimated amount shown.

For 2003, the file name is:

03statetypecdcv.txt

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Individual Unit File (Public Use Format)

This is a Zip or self-extracting Zip file. When opened, it becomes an ASCII fixed length text file. It contains corresponding amounts for each finance item code within each government unit for all respondent records in the sample. This large file can be useful for programming and database applications.

For 2003, the file name is:

03indunit.zip

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

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

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

For 2003, the file name is:

fin03gid.zip

Record Layout

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 Record Layouts and Data Dictionary

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

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

For National 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 Govts 12 5 16 17
United States: State Govts 12 18 29 30
United States: Local Govts 12 31 42 43
United States: County Govts 12 44 55 56
United States: City-Town Govts 12 57 68 69
United States: Special District Govts 12 70 81 82
United States: Independent School District Govts 12 83 94  

The item code detail is shown at the end of this documentation. It applies to multiple data files and can be loaded into a file for application.
An item-code is a 3 character Census Bureau name representing a particular financial activity. An example of an item code is "T01". T01 is a variable name the Census Bureau uses to represent Property Tax. In general, item-codes fall into 4 categories, revenues, expenditures, assets, and long-term debt.

A Data Dictionary, containing a list of the item codes and their titles, follows the descriptions of the three types of files available via this Internet site, below. However, for a more detailed definition of each item code, please refer to the Government Finance and Employment Classification Manual.

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Public Use File, ASCII Text Format

Beginning with the fiscal year 1996 survey, this public use format became the standard format for all of the individual unit government finance series files containing detailed statistics by item code and individual government unit.

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

The 35 character record layout is described below.

INDIVIDUAL UNIT - PUBLIC USE DATA FILE FORMAT
Field Name Positions Start Position Length Characteristic
Government Code
or for National-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 Alpha numeric
Item Code 15 - 17 15 3 Alpha numeric
Amount 18 - 29 18 12 Numeric
Survey Year 30 - 31 30 2 Numeric

A Data Dictionary, containing a list of the item codes and their titles, follows the descriptions of the files available via this Internet site, below. However, for a more detailed definition of each item code, please refer to the Government Finance and Employment Classification Manual.

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National-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
NATIONAL-STATE BY LEVEL/TYPE-OF-GOVERNMENT SUMMARIES
NON-DELIMITED DATA FILE FORMAT
Field Name Positions Start Position Length Characteristic
ID
  National-State
  Level/Type-of-Government
01 - 03
  01 - 02
  03 - 03
01 03 Alpha numeric
Blank 04 - 04 04 1 -
Item Code 05 - 07 05 3 Alpha numeric
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 Numeric

A Data Dictionary, containing a list of the item codes and their titles, follows the descriptions of the files available via this Internet site, below. However, for a more detailed definition of each item code, please refer to the Government Finance and Employment Classification Manual.

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Directory Information File, ASCII Text Format

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

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

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 Code Definitions

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

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

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 and Indian 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 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
A12 Charges - Elementary and Secondary Education - Other
A16 Charges - Higher Education Auxiliary Enterprises
A18 Charges - Higher Education - Other
A21 Charges - Education - Other, NEC
A36 Charges - Hospital Public
A44 Charges - Regular Highways
A45 Charges - Toll Highways
A50 Charges - Housing and Community Development
A54 Charges - Natural Resources, Agriculture
A56 Charges - Natural Resources, 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 Support
B42 Federal Intergovernmental - Health and Hospitals
B46 Federal Intergovernmental - Highways
B50 Federal Intergovernmental - Housing and Community Development
B54 Federal Intergovernmental - Natural Resources, Agriculture
B59 Federal Intergovernmental - Other 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 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 Cigarette Lawsuit - Expenditures (1999)
CGR Cigarette Lawsuit - Revenues (1999)
D21 Local Intergovernmental - Education
D30 Local Intergovernmental - General 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 Current Operations - Educational Scholarships, Assistance, and Subsidies
E21 Current Operations - Other Education
E22 Current Operations - Social Insurance Administration
E23 Current Operations - Financial Administration
E24 Current Operations - Fire Protection
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 and Community Development
E52 Current Operations - Libraries
E54 Current Operations - Natural Resources, Agriculture-Other
E55 Current Operations - Natural Resources, Fish and Game
E56 Current Operations - Natural Resources, 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 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 and 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
F24 Construction - Fire Protection
F25 Construction - Judicial and 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 and Community Development
F52 Construction - Libraries
F54 Construction - Agriculture - Other
F55 Construction - Fish and Game
F56 Construction - 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 - 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
G24 Other Capital Outlay - Fire Protection
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 and Community Development
G52 Other Capital Outlay - Libraries
G54 Other Capital Outlay - Agriculture - Other
G55 Other Capital Outlay - Fish and Game
G56 Other Capital Outlay - Forestry
G59 Other Capital Outlay - Natural Resource - 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 - 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 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 Instructional Equipment - G12 Subcode
K10 Other Equipment - G12 Subcode
K11 Undistributed Equipment - G12 Subcode
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
K24 Equipment Only - Fire Protection
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 and Community Development
K52 Equipment Only - Libraries
K54 Equipment Only - Agriculture - Other
K55 Equipment Only - Fish and Game
K56 Equipment Only - 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 - 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
L01 Intergovernmental to State - Air Transportation
L05 Intergovernmental to State - Corrections
L12 Intergovernmental to State - Elementary and Secondary Education
L18 Intergovernmental to State - Higher Education
L21 Intergovernmental to State - Education
L23 Intergovernmental to State - Financial Administration
L24 Intergovernmental to State - Fire Protection
L25 Intergovernmental to State - Judicial and Legal
L29 Intergovernmental to State - Central Staff Services
L32 Intergovernmental to State - Health
L38 Intergovernmental to State - Hospitals
L44 Intergovernmental to State - Regular Highways
L50 Intergovernmental to State - Housing and Community Development
L52 Intergovernmental to State - Libraries
L59 Intergovernmental to State - Natural Resources
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
L67 Intergovernmental to State - Welfare - Categorical Assistance Programs
L79 Intergovernmental to State - 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
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
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
M24 Intergovernmental to Local NEC - Fire Protection
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 and Community Development
M52 Intergovernmental to Local NEC - Libraries
M54 Intergovernmental to Local NEC - Agriculture
M55 Intergovernmental to Local NEC - Fish and Game
M56 Intergovernmental to Local NEC - Forestry
M59 Intergovernmental to Local NEC - Natural Resources
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 - 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 and Community Development
N52 Intergovernmental to General Purpose - Libraries
N54 Intergovernmental to General Purpose - Agriculture - Other
N55 Intergovernmental to General Purpose - Fish and Game
N56 Intergovernmental to General Purpose - Forestry
N59 Intergovernmental to General Purpose - Natural Resources - Other
N61 Intergovernmental to General Purpose - Parks and 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 and Community Development
R52 Intergovernmental to Special District - Libraries
R54 Intergovernmental to Special District - Agriculture - Other
R55 Intergovernmental to Special District - Fish and Game
R56 Intergovernmental to Special District - Forestry
R59 Intergovernmental to Special District - Natural Resources - Other
R61 Intergovernmental to Special District - Parks and 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 - Total 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 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 Miscellaneous - Housing and Community Development Sale
U11 Miscellaneous - Property Sale Other
U20 Miscellaneous - Interest Earnings
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 Fund - Cash and Deposits
W31 Bond Fund - Cash and Deposits
W61 Other Funds - Cash and Deposits
X01 Employee Retirement - Local Employee Contribution
X02 Employee Retirement - State Employee Contribution
X04 Employee Retirement - From Local Government
X05 Employee Retirement - From Other Government
X06 Employee Retirement - State to State System
X08 Employee Retirement - Interest Revenue
X09 Employee Retirement - Other Investment
X11 Employee Retirement - Benefit Payments
X12 Employee Retirement - Withdrawals
X14 Employee Retirement - Other Payments
X21 Employee Retirement - Total Cash and Deposits
X30 Employee Retirement - Total Federal Securities
X40 Employee Retirement - Securities - Corporate Bonds
X41 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
Y13 Workers Compensation - Other Investment 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
Y55 Other In Trust - Other Investments
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
Z61 Transit Subsidy Contribution
19A Long Term Debt Beginning Outstanding - Water Utilities
19B Long Term Debt Beginning Outstanding - Electric Utilities
19C Long Term Debt Beginning Outstanding - Gas Utilities
19D Long Term Debt Beginning Outstanding - Transit Utilities
19H Long Term Debt Beginning Outstanding - Education, NEC
19T Long Term Debt Beginning Outstanding - Industrial Revenue
19X Long Term Debt Beginning Outstanding, NEC
21A Long Term Debt Issue - Full Faith and Credit - Water Utilities
21B Long Term Debt Issue - Full Faith and Credit - Electric Utilities
21C Long Term Debt Issue - Full Faith and Credit - Gas Utilities
21D Long Term Debt Issue - Full Faith and Credit - Transit Utilities
21F Long Term Debt Issue - Full Faith and Credit - Elementary and Secondary Education
21G Long Term Debt Issue - Full Faith and Credit - Higher Education
21X Long Term Debt Issue - Full Faith and 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 - Industrial Revenue
24X Long Term Debt Issue, Nonguaranteed - Other NEC
29A Long Term Debt Issue, Unspecified - Water Utilities
29B Long Term Debt Issue, Unspecified - Electric Utilities
29C Long Term Debt Issue, Unspecified - Gas Utilities
29D Long Term Debt Issue, Unspecified - Transit Utilities
29F Long Term Debt Issue, Unspecified - Elementary and Secondary Education
29G Long Term Debt Issue, Unspecified - Higher Education
29X Long Term Debt Issue, Unspecified - Other NEC
31A Long Term Debt Retired - Full Faith and Credit - Water Utilities
31B Long Term Debt Retired - Full Faith and Credit - Electric Utilities
31C Long Term Debt Retired - Full Faith and Credit - Gas Utilities
31D Long Term Debt Retired - Full Faith and Credit - Transit Utilities
31F Long Term Debt Retired - Full Faith and Credit - Elementary and Secondary Education
31G Long Term Debt Retired - Full Faith and Credit - Higher Education
31X Long Term Debt Retired - Full Faith and 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 - Industrial Revenue
34X Long Term Debt Retired Nonguaranteed - Other, NEC
39A Long Term Debt Retired Unspecified - Water Utilities
39B Long Term Debt Retired Unspecified - Electric Utilities
39C Long Term Debt Retired Unspecified - Gas Utilities
39D Long Term Debt Retired Unspecified - Transit Utilities
39F Long Term Debt Retired Unspecified - Elementary and Secondary Education
39G Long Term Debt Retired Unspecified - Higher Education
39X Long Term Debt Retired Unspecified - Other, NEC
41A Long Term Debt Outstanding - Full Faith and Credit - Water Utilities
41B Long Term Debt Outstanding - Full Faith and Credit - Electric Utilities
41C Long Term Debt Outstanding - Full Faith and Credit - Gas Utilities
41D Long Term Debt Outstanding - Full Faith and Credit - Transit Utilities
41F Long Term Debt Outstanding - Full Faith and Credit - Elementary and Secondary Education
41G Long Term Debt Outstanding - Full Faith and Credit - Higher Education
41X Long Term Debt Outstanding - Full Faith and 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 and Credit
74W Long Term Debt Offsets - Nonguaranteed

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 Sources and Contacts

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

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

Public Finance Analysis Branch, Governments Division – Govs.Finstaff@Census.Gov

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

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

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Source: U.S. Census Bureau, Governments Division
Created: April 22 2005
Last revised: August 02 2011
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