The United States Bureau of the Census conducts an Annua l Survey of Gover nment Finances, as authorized by  law under Title 13, United States Code, Section 182. Alterna tively , every  five y ears, in  ye ars endi ng in a ' 2' or ' 7', a Ce nsus of Go vernmen ts, including a Finance portion, is conducted under T itle 13, Section 161.  For both the Census an d this 1998- 99 annua l survey , the fina nce deta il data is e quivalen t, encompassing the entire rang e of government finance ac tivities -- revenue, expenditure, debt, and assets.

The tables contained here provide a summary  of the annual survey  findings for state and local governments. The tables contain detail of re venue by ty pe, expenditure by object and function, indebtedness by  term, and assets by pur pose.