The United States Bureau of the Census conducts an Annual Survey of Governm ent 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 Governm ents, including a Finance portion, is  conducted under Title 13, Section 161.  For both the Census and this 1999-2000 annual survey,  the finance detail data is equivalent, encom passing the entire range of governm ent finance  activities -- revenue, expenditure, debt, and assets.

The tables contained here provide a sum mary of the annual survey findings for state and local  governm ents. The tables contain detail of reve nue by type, expenditure by object and function,  indebtedness by term , and assets by purpose.