STATE AND LOCAL GOVERNMENT FINANCE ESTIMATES, BY STATE

     FOR FISCAL YEAR 1993



     The United States Bureau of the Census conducts an

     Annual Survey of Government Finances as authorized by

     Public Law under Title 13, United States Code, Section 182.

     The 1993 survey, similar to other annual surveys covers

     the entire range of government finance activities -- revenue,

     expenditure, debt, and assets. These files provide a

     comprehensive summary of the annual survey findings

     for state and local government finance.



     Current dollars



     The statistics in these files are in terms of current dollar

     amounts.  They have not been adjusted for price and wage

     changes occurring through the years.



     Fiscal Years



     Data in these files pertain to the governments 12-month

     fiscal year. The data for 1993 reflect individual government

     fiscal years that ended between July 1, 1992 and June 30,

     1993.



     Collection of Statistics on Governments



     The initial data collection phase used two methods to obtain

     data:  mail canvass and central collection from State

     sources.  Mail questionnaires went directly to county,

     municipal, township, special district and school district

     governments.  The balance of the data was sought from

     cooperative Census Bureau-State arrangements.



     Limitation of Data



     Reporting of government finances by the Bureau of the

     Census involves presentation of data in terms of uniform

     categories.   Revenue items of the same kind are merged.

     For example, revenue amounts for a similar purpose are

     combined, regardless of the number of government funds

     involved.



     Use caution in attempting to draw conclusions from direct

     comparisons of financial amounts for individual state

     governments. Some local governments directly administer

     activities that elsewhere are undertaken by other local

     governments, with or without state fiscal aid. The share of

     government sector financial totals contributed by a local

     government, therefore, differs materially from one state to

     another.



     Financial amounts presented are statistical in nature and do

     not represent an accounting statement.





     Statistical Reliability



     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 table contains a column next to the

     estimate giving 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 for individual

     States 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 2 percent.



     The estimates are also subject to the inaccuracies in

     classification, response, and processing.  Every effort was

     made to keep such errors to a minimum through care in examining,

     editing, and tabulating the data submitted by government officials.



     Table Names and Contents:



     Data files for State and Local Government Finance Estimates

     data are currently available. The data represent the fiscal

     year 1993.  All files have the same naming convention; the

     first two characters are the year, the next three characters

     are STL which is for state and local, the next two characters

     are the abbreviation for the state.



     EXAMPLE OF FILE NAMING:

     93STLAL   1993, state and local, state of Alabama.

     93STLAK   1993, state and local, state of Alaska.



     The following are the abbreviations used for the 50 states:



     United States   U.S.         Missouri          MO

     Alabama          AL          Montana           MT

     Alaska           AK          Nebraska          NE

     Arizona          AZ          Nevada            NV

     Arkansas         AR          New Hampshire     NH

     California       CA          New Jersey        NJ

     Colorado         CO          New Mexico        NM

     Connecticut      CT          New York          NY

     Delaware         DE          North Carolina    NC

     Dis. of Columbia DC          North Dakota      ND

     Florida          FL          Ohio              OH

     Georgia          GA          Oklahoma          OK

     Hawaii           HI          Oregon            OR

     Idaho            ID          Pennsylvania      PA

     Illinois         IL          Rhode Island      RI

     Indiana          IN          South Carolina    SC

     Iowa             IA          South Dakota      SD

     Kansas           KS          Tennessee         TN

     Kentucky         KY          Texas             TX

     Louisiana        LA          Utah              UT

     Maine            ME          Vermont           VT

     Maryland         MD          Virginia          VA

     Massachusetts    MA          Washington        WA

     Michigan         MI          West Virginia     WV

     Minnesota        MN          Wisconsin         WI

     Mississippi      MS          Wyoming           WY



     1993 DATA FILE RECORD LAYOUT
 
 
State area record layout for data file:  93STLTOT.DAT
     (Delimiter is a Comma)

                                      POSITION       RECORD
              Field                 FROM      TO     LENGTH

Item Code                              1       3          3
   Delimiter                           4       4          1
United States:  State and Local        5      14         10
   Delimiter                          15      15          1
United States: States total           16      25         10
   Delimiter                          26      26          1
United States:  Local totals          27      36         10
   Delimiter                          37      37          1
Alabama: State and Local              38      47         10
   Delimiter                          48      48          1
Alabama: State Govt                   49      58         10
   Delimiter                          59      59          1
Alabama: Local Govts                  60      69         10
   Delimiter                          70      70          1
Alaska: State and Local               71      80         10
   Delimiter                          81      81          1
Alaska: State Govt                    82      91         10
   Delimiter                          92      92          1
Alaska: Local Govts                   93     102         10
   Delimiter                         103     103          1
Arizona: State and Local             104     113         10
   Delimiter                         114     114          1
Arizona: State Govt                  115     124         10
   Delimiter                         125     125          1
Arizona: Local Govt                  126     135         10
   Delimiter                         136     136          1
Arkansas: State and Local            137     146         10
   Delimiter                         147     147          1
Arkansas: State Govt                 148     157         10
   Delimiter                         158     158          1
Arkansas: Local Govts                159     168         10
   Delimiter                         169     169          1
California: State and Local          170     179         10
   Delimiter                         180     180          1
California: State Govt               181     190         10
   Delimiter                         191     191          1
California: Local Govt               192     201         10
   Delimiter                         202     202          1
Colorado: State and Local            203     212         10
   Delimiter                         213     213          1
Colorado: State Govt                 214     223         10
   Delimiter                         224     224          1
Colorado: Local Govts                225     234         10
   Delimiter                         235     235          1
Connecticut: State and Local         236     245         10
   Delimiter                         246     246          1
Connecticut: State Govt              247     256         10
   Delimiter                         257     257          1
Connecticut:  Local Govts            258     267         10
   Delimiter                         268     268          1
Delaware: State and Local            269     278         10
   Delimiter                         279     279          1
Delaware: State Govt                 280     289         10
   Delimiter                         290     290          1
Delaware: Local Govts                291     300         10
   Delimiter                         301     301          1
District of Columbia                 302     311         10
   Delimiter                         312     312          1
Florida: State and Local             313     322         10
   Delimiter                         323     323          1
Florida: State Govt                  324     333         10
   Delimiter                         334     334          1
Florida: Local Govts                 335     344         10
   Delimiter                         345     345          1
Georgia: State and Local             346     355         10
   Delimiter                         356     356          1
Georgia: State Govt                  357     366         10
   Delimiter                         367     367          1
Georgia: Local Govt                  368     377         10
   Delimiter                         378     378          1
Hawaii: State and Local              379     388         10
   Delimiter                         389     389          1
Hawaii: State Govt                   390     399         10
   Delimiter                         400     400          1
Hawaii: Local Govts                  401     410         10
   Delimiter                         411     411          1
Idaho: State and Local               412     421         10
   Delimiter                         422     422          1
Idaho: State Govt                    423     432         10
   Delimiter                         433     433          1
Idaho: Local Govts                   434     443         10
   Delimiter                         444     444          1
Illinois: State and Local            445     454         10
   Delimiter                         455     455          1
Illinois: State Govt                 456     465         10
   Delimiter                         466     466          1
Illinois: Local Govts                467     476         10
   Delimiter                         477     477          1
Indiana: State and Local             478     487         10
   Delimiter                         488     488          1
Indiana: State Govt                  489     498         10
   Delimiter                         499     499          1
Indiana: Local Govt                  500     509         10
   Delimiter                         510     510          1
Iowa: State and Local                511     520         10
   Delimiter                         521     521          1
Iowa: State Govt                     522     531         10
   Delimiter                         532     532          1
Iowa: Local Govts                    533     542         10
   Delimiter                         543     543          1
Kansas: State and Local              544     553         10
   Delimiter                         554     554          1
Kansas: State Govt                   555     564         10
   Delimiter                         565     565          1
Kansas: Local Govts                  566     575         10
   Delimiter                         576     576          1
Kentucky: State and Local            577     586         10
   Delimiter                         587     587          1
Kentucky: State Govt                 588     597         10
   Delimiter                         598     598          1
Kentucky: Local Govts                599     608         10
   Delimiter                         609     609          1
Louisiana: State and Local           610     619         10
   Delimiter                         620     620          1
Louisiana: State Govt                621     630         10
   Delimiter                         631     631          1
Louisiana: Local Govts               632     641         10
   Delimiter                         642     642          1
Maine: State and Local               643     652         10
   Delimiter                         653     653          1
Maine: State Govt                    654     663         10
   Delimiter                         664     664          1
Maine: Local Govts                   665     674         10
   Delimiter                         675     675          1
Maryland: State and Local            676     685         10
   Delimiter                         686     686          1
Maryland: State Govt                 687     696         10
   Delimiter                         697     697          1
Maryland: Local Govts                698     707         10
   Delimiter                         708     708          1
Massachusetts: State and Local       709     718         10
   Delimiter                         719     719          1
Massachusetts: State Govt            720     729         10
   Delimiter                         730     730          1
Massachusetts: Local Govts           731     740         10
   Delimiter                         741     741          1
Michigan: State and Local            742     751         10
   Delimiter                         752     752          1
Michigan: State Govt                 753     762         10
   Delimiter                         763     763          1
Michigan: Local Govts                764     773         10
   Delimiter                         774     774          1
Minnesota: State and Local           775     784         10
   Delimiter                         785     785          1
Minnesota: State Govt                786     795         10
   Delimiter                         796     796          1
Minnesota: Local Govts               797     806         10
   Delimiter                         807     807          1
Mississippi: State and Local         808     817         10
   Delimiter                         818     818          1
Mississippi: State Govt              819     828         10
   Delimiter                         829     829          1
Mississippi: Local Govts             830     839         10
   Delimiter                         840     840          1
Missouri: State and Local            841     850         10
   Delimiter                         851     851          1
Missouri: State Govt                 852     861         10
   Delimiter                         862     862          1
Missouri: Local Govts                863     872         10
   Delimiter                         873     873          1
Montana: State and Local             874     883         10
   Delimiter                         884     884          1
Montana: State Govt                  885     894         10
   Delimiter                         895     895          1
Montana: Local Govts                 896     905         10
   Delimiter                         906     906          1
Nebraska: State and Local            907     916         10
   Delimiter                         917     917          1
Nebraska: State Govt                 918     927         10
   Delimiter                         928     928          1
Nebraska: Local Govt                 929     938         10
   Delimiter                         939     939          1
Nevada: State and Local              940     949         10
   Delimiter                         950     950          1
Nevada: State Govt                   951     960         10
   Delimiter                         961     961          1
Nevada: Local Govts                  962     971         10
   Delimiter                         972     972          1
New Hampshire: State and Local       973     982         10
   Delimiter                         983     983          1
New Hampshire: State Govt            984     993         10
   Delimiter                         994     994          1
New Hampshire: Local Govts           995    1004         10
   Delimiter                        1005    1005          1
New Jersey: State and Local         1006    1015         10
   Delimiter                        1016    1016          1
New Jersey: State Govt              1017    1026         10
   Delimiter                        1027    1027          1
New Jersey: Local Govts             1028    1037         10
   Delimiter                        1038    1038          1
New Mexico: State and Local         1039    1048         10
   Delimiter                        1049    1049          1
New Mexico: State Govt              1050    1059         10
   Delimiter                        1060    1060          1
New Mexico: Local Govt              1061    1070         10
   Delimiter                        1071    1071          1
New York: State and Local           1072    1081         10
   Delimiter                        1082    1082          1
New York: State Govt                1083    1092         10
   Delimiter                        1093    1093          1
New York: Local Govts               1094    1103         10
   Delimiter                        1104    1104          1
North Carolina: State and Local     1105    1114         10
   Delimiter                        1115    1115          1
North Carolina: State Govt          1116    1125         10
   Delimiter                        1126    1126          1
North Carolina: Local Govts         1127    1136         10
   Delimiter                        1137    1137          1
North Dakota: State and Local       1138    1147         10
   Delimiter                        1148    1148          1
North Dakota: State Govt            1149    1158         10
   Delimiter                        1159    1159          1
North Dakota: Local Govts           1160    1169         10
   Delimiter                        1170    1170          1
Ohio: State and Local               1171    1180         10
   Delimiter                        1181    1181          1
Ohio: State Govt                    1182    1191         10
   Delimiter                        1192    1192          1
Ohio: Local Govts                   1193    1202         10
   Delimiter                        1203    1203          1
Oklahoma: State and Local           1204    1213         10
   Delimiter                        1214    1214          1
Oklahoma: State Govt                1215    1224         10
   Delimiter                        1225    1225          1
Oklahoma: Local Govts               1226    1235         10
   Delimiter                        1236    1236          1
Oregon: State and Local             1237    1246         10
   Delimiter                        1247    1247          1
Oregon: State Govt                  1248    1257         10
   Delimiter                        1258    1258          1
Oregon: Local Govts                 1259    1268         10
   Delimiter                        1269    1269          1
Pennsylvania: State and Local       1270    1279         10
   Delimiter                        1280    1280          1
Pennsylvania: State Govt            1281    1290         10
   Delimiter                        1291    1291          1
Pennsylvania: Local Govts           1292    1301         10
   Delimiter                        1302    1302          1
Rhode Island: State and Local       1303    1312         10
   Delimiter                        1313    1313          1
Rhode Island: State Govt            1314    1323         10
   Delimiter                        1324    1324          1
Rhode Island: Local Govt            1325    1334         10
   Delimiter                        1335    1335          1
South Carolina: State and Local     1336    1345         10
   Delimiter                        1346    1346          1
South Carolina: State Govt          1347    1356         10
   Delimiter                        1357    1357          1
South Carolina: Local Govts         1358    1367         10
   Delimiter                        1368    1368          1
South Dakota: State and Local       1369    1378         10
   Delimiter                        1379    1379          1
South Dakota: State Govt            1380    1389         10
   Delimiter                        1390    1390          1
South Dakota: Local Govts           1391    1400         10
   Delimiter                        1401    1401          1
Tennessee: State and Local          1402    1411         10
   Delimiter                        1412    1412          1
Tennessee: State Govt               1413    1422         10
   Delimiter                        1423    1423          1
Tennessee: Local Govts              1424    1433         10
   Delimiter                        1434    1434          1
Texas: State and Local              1435    1444         10
   Delimiter                        1445    1445          1
Texas: State Govt                   1446    1455         10
   Delimiter                        1456    1456          1
Texas: Local Govts                  1457    1466         10
   Delimiter                        1467    1467          1
Utah: State and Local               1468    1477         10
   Delimiter                        1478    1478          1
Utah: State Govt                    1479    1488         10
   Delimiter                        1489    1489          1
Utah: Local Govts                   1490    1499         10
   Delimiter                        1500    1500          1
Vermont: State and Local            1501    1510         10
   Delimiter                        1511    1511          1
Vermont: State Govt                 1512    1521         10
   Delimiter                        1522    1522          1
Vermont: Local Govts                1523    1532         10
   Delimiter                        1533    1533          1
Virginia: State and Local           1534    1543         10
   Delimiter                        1544    1544          1
Virginia: State Govt                1545    1554         10
   Delimiter                        1555    1555          1
Virginia: Local Govts               1556    1565         10
   Delimiter                        1566    1566          1
Washington: State and Local         1567    1576         10
   Delimiter                        1577    1577          1
Washington: State Govt              1578    1587         10
   Delimiter                        1588    1588          1
Washington: Local Govts             1589    1598         10
   Delimiter                        1599    1599          1
West Virginia: State and Local      1600    1609         10
   Delimiter                        1610    1610          1
West Virginia: State Govt           1611    1620         10
   Delimiter                        1621    1621          1
West Virginia: Local Govts          1622    1631         10
   Delimiter                        1632    1632          1
Wisconsin: State and Local          1633    1642         10
   Delimiter                        1643    1643          1
Wisconsin: State Govt               1644    1653         10
   Delimiter                        1654    1654          1
Wisconsin: Local Govts              1655    1664         10
   Delimiter                        1665    1665          1
Wyoming: State and Local            1666    1675         10
   Delimiter                        1676    1676          1
Wyoming: State Govt                 1677    1686         10
   Delimiter                        1687    1687          1
Wyoming: Local Govts                1688    1697         10    



ITEM CODE and ITEM CODE DESCRIPTIONS IN DATA FILE

Row       Item 
no.       Code Description

1         POP  Population (thousands)
2         I99  State Personal Income
3         A01  Charges - Air Transportation
4         A03  Charges - Miscellaneous Commercial Activities
5         A07  Charges - A10 Subcode-Tuition Fees
6         A08  Charges - A10 Subcode-Transportation Fees
7         A09  Charges - Elementary & Secondary Education School Lunch
8         A10  Charges - Elementary & Secondary Education School Tuition
9         A11  Charges - A12 Subcode-Textbook Sales/Returns
10        A12  Charges - Elementary & Secondary Education - Other
11        A13  Charges - A12 Subcode-Student Activity
12        A15  Charges - A10 Subcode-Undistributed-Student Fees
13        A16  Charges - Higher Education Auxiliary Enterprises
14        A18  Charges - Higher Education - Other
15        A20  Charges - A12 Subcode-Other Sales/Services
16        A21  Charges - Education - Other, NEC
17        A36  Charges - Hospital Public
18        A44  Charges - Regular Highways
19        A45  Charges - Toll Highways
20        A50  Charges - Housing & Community Development
21        A54  Charges - Natural Resources,  Agriculture
22        A56  Charges - Natural Resources,  Forestry
23        A59  Charges - Natural Resources - Other
24        A60  Charges - Parking Facilities
25        A61  Charges - Parks & Recreation
26        A80  Charges - Sewerage
27        A81  Charges - Solid Waste Management
28        A87  Charges - Water Transport & Terminals
29        A89  Charges - All Other
30        A90  Revenue - Liquor Stores
31        A91  Revenue - Water Utilities
32        A92  Revenue - Electric Utilities
33        A93  Revenue - Gas Utilities
34        A94  Revenue - Transit Utilities
35        B01  Federal Intergovernmental - Air Transportation
36        B10  Federal Intergovernmental - B21 Subcode-Direct Federal
               -ES-Impact
37        B11  Federal Intergovernmental - B21 Subcode-Direct Federal
               -ES-Billing
38        B12  Federal Intergovernmental - B21 Subcode-Direct Federal
               -ES-Indian
39        B13  Federal Intergovernmental - B21 Subcode-Direct Federal
               -ES-Other
40        B21  Federal Intergovernmental - Education
41        B22  Federal Intergovernmental - Employment Security
               Administration
42        B23  Federal Intergovernmental - B21 Subcode-Revenue on Behalf
               of School
43        B25  Federal Intergovernmental - B21 Subcode-Direct Federal
               -High Ed
44        B30  Federal Intergovernmental - General Support
45        B42  Federal Intergovernmental - Health & Hospitals
46        B46  Federal Intergovernmental - Highways
47        B50  Federal Intergovernmental - Housing & Community  Development
48        B54  Federal Intergovernmental - Natural Resources, Agriculture
49        B59  Federal Intergovernmental - Other Natural Resources
50        B79  Federal Intergovernmental - Public Welfare
51        B80  Federal Intergovernmental - Sewerage
52        B89  Federal Intergovernmental - All Other
53        B91  Federal Intergovernmental - Water Utilities
54        B92  Federal Intergovernmental - Electric Utilities
55        B93  Federal Intergovernmental - Gas Utilities
56        B94  Federal Intergovernmental - Transit Utilities
57        C01  State Intergovernmental - C21 Subcode-State IG-General
               Formula
58        C04  State Intergovernmental - C21 Subcode-State IG-Staff
               Improvements
59        C05  State Intergovernmental - C21 Subcode-State IG-Staff Impr
60        C06  State Intergovernmental - C21 Subcode-State IG-Comp/Basic
61        C07  State Intergovernmental - C21 Subcode-State IG-Billing
               Education
62        C08  State Intergovernmental - C21 Subcode-State IG-Gifted/
               Talented
63        C09  State Intergovernmental - C21 Subcode-State IG-Vocational
               Education
64        C10  State Intergovernmental - C21 Subcode-School Lunch
65        C11  State Intergovernmental - C21 Subcode-Capital Outlay/Debt
66        C12  State Intergovernmental - C21 Subcode-Transportation
67        C13  State Intergovernmental - C21 Subcode-Other
68        C14  State Intergovernmental - C21 Subcode-Federal-Chapter 1
69        C15  State Intergovernmental - C21 Subcode-Federal-Disable Child
70        C16  State Intergovernmental - C21 Subcode-Federal- Math & Science
71        C17  State Intergovernmental - C21 Subcode-Federal-Drug Free
               Schools
72        C18  State Intergovernmental - C21 Subcode-Federal-Chapter 2
               Block
73        C19  State Intergovernmental - C21 Subcode-Federal-Vocational
               Education
74        C20  State Intergovernmental - C21 Subcode-Federal-Other
75        C21  State Intergovernmental - Education
76        C22  State Intergovernmental - C21 Subcode-State IG-Higher
               Education
77        C24  State Intergovernmental - Census State Revenue, NCES
               Local Revenue
78        C25  State Intergovernmental - C21 Subcode-Federal School Lunch
79        C30  State Intergovernmental - General Local Support
80        C35  State Intergovernmental - C21 Subcode-Undistributed-State IG
81        C36  State Intergovernmental - C21 Subcode-Undistributed-Federal
82        C38  State Intergovernmental - State Revenue on Behalf--Emp
               Benefit
83        C39  State Intergovernmental - State Revenue on Behalf--Other
84        C42  State Intergovernmental - Health and Hospitals
85        C46  State Intergovernmental - Highways
86        C50  State Intergovernmental - Housing and Community Development
87        C79  State Intergovernmental - Public Welfare
88        C80  State Intergovernmental - Sewerage
89        C89  State Intergovernmental - All Other
90        C91  State Intergovernmental - Water Utilities
91        C92  State Intergovernmental - Electric Utilities
92        C93  State Intergovernmental - Gas Utilities
93        C94  State Intergovernmental - Transit Utilities
94        D11  Local Intergovernmental - Interschool Transfer
95        D21  Local Intergovernmental -  Education
96        D22  Local Intergovernmental - D21 Subcode-Higher Education
97        D23  Local Intergovernmental - D21 Subcode-Elementary/Secondary
               Education
98        D30  Local Intergovernmental -  General Support
99        D42  Local Intergovernmental -  Health & Hospitals
100       D46  Local Intergovernmental -  Highways
101       D50  Local Intergovernmental -  Housing and Community Development
102       D79  Local Intergovernmental -  Public Welfare
103       D80  Local Intergovernmental -  Sewerage
104       D89  Local Intergovernmental - All Other
105       D91  Local Intergovernmental - Water Utilities
106       D92  Local Intergovernmental - Electric Utilities
107       D93  Local Intergovernmental - Gas Utilities
108       D94  Local Intergovernmental - Transit Utilities
109       E01  Current Operations - Air Transportation
110       E03  Current Operations - Miscellaneous Commercial Activities, NEC
111       E04  Current Operations - Correctional Institutions
112       E05  Current Operations - Corrections - Other
113       E07  Current Operations - Instructional Staff Services Exp
114       E08  Current Operations - General Administration Exp
115       E09  Current Operations - School Administration Exp
116       E11  Current Operations - E12 Subcode-Food Services
117       E12  Current Operations - Elementary & Secondary Education
118       E16  Current Operations - Higher Education Auxiliary Enterprises
119       E18  Current Operations - Other Higher Education
120       E19  Current Operations - Educational Scholarships, Assistance,
               & Subsidies
121       E21  Current Operations - Other  Education
122       E22  Current Operations - Social Insurance Administration
123       E23  Current Operations - Financial Administration
124       E24  Current Operations - Fire Protection
125       E25  Current Operations - Judicial and Legal Services
126       E26  Current Operations - Legislative Services
127       E29  Current Operations - Central Staff Services
128       E31  Current Operations - General Public Buildings
129       E32  Current Operations - Health Services - Other
130       E36  Current Operations - Own Hospitals
131       E38  Current Operations - Other Hospitals
132       E44  Current Operations - Regular Highways
133       E45  Current Operations - Toll Highways
134       E47  Current Operations - Private Transit Subsidies
135       E50  Current Operations - Housing & Community  Development
136       E52  Current Operations - Libraries
137       E54  Current Operations - Natural Resources, Agriculture-Other
138       E55  Current Operations - Natural Resources, Fish & Game
139       E56  Current Operations - Natural Resources, Forestry
140       E59  Current Operations - Natural Resources - Other
141       E60  Current Operations - Parking Facilities
142       E61  Current Operations - Parks & Recreation
143       E62  Current Operations - Police Protection
144       E66  Current Operations - Protective Inspection and Regulation,
               NEC
145       E67  Current Operations - Welfare, Federal Categorical Assistance
               Programs
146       E68  Current Operations - Welfare, Cash Assistance - Other
147       E74  Current Operations - Welfare, Vendor Payments for Medical
               Care
148       E75  Current Operations - Welfare, Vendor Payments for Other
               Purposes
149       E77  Current Operations - Welfare Institutions
150       E79  Current Operations - Welfare - Other
151       E80  Current Operations - Sewerage
152       E81  Current Operations-  Solid Waste Management
153       E84  Current Operations - Veterans' Bonuses
154       E85  Current Operations - Other Veterans Services
155       E87  Current Operations - Water Transport and Terminals
156       E89  Current Operations - General - Other
157       E90  Current Operations - Liquor Stores
158       E91  Current Operations - Water Utilities
159       E92  Current Operations - Electric Utilities
160       E93  Current Operations - Gas Utilities
161       E94  Current Operations - Transit Utilities
162       F01  Construction - Air Transportation
163       F03  Construction - Miscellaneous Commercial Activities, NEC
164       F04  Construction - Correctional Institutions
165       F05  Construction - Corrections - Other
166       F12  Construction - Elementary & Secondary  Education
167       F16  Construction - Higher Education - Auxiliary Enterprises
168       F18  Construction - Higher Education - Other
169       F21  Construction - Education - Other
170       F22  Construction - Social Insurance Administration
171       F23  Construction - Financial Administration
172       F24  Construction - Fire Protection
173       F25  Construction - Judicial & Legal
174       F26  Construction - Legislative
175       F29  Construction - Central Staff Services
176       F31  Construction - General Public Buildings
177       F32  Construction - Health - Other
178       F36  Construction - Own Hospitals
179       F38  Construction - Hospitals - Other
180       F44  Construction - Regular Highways
181       F45  Construction - Toll Highways
182       F50  Construction - Housing & Community Development
183       F52  Construction - Libraries
184       F54  Construction - Agriculture - Other
185       F55  Construction - Fish & Game
186       F56  Construction - Forestry
187       F59  Construction - Natural Resources - Other
188       F60  Construction - Parking Facilities
189       F61  Construction - Parks & Recreation
190       F62  Construction - Police Protection
191       F66  Construction - Protective Inspection & Regulation, NEC
192       F77  Construction - Welfare Institutions
193       F79  Construction - Welfare - Other
194       F80  Construction - Sewerage
195       F81  Construction - Solid Waste Management
196       F85  Construction - Other Veterans Services
197       F87  Construction - Water Transport & Terminals
198       F89  Construction - General
199       F90  Construction - Liquor Stores
200       F91  Construction - Water Utilities
201       F92  Construction - Electric Utilities
202       F93  Construction - Gas Utilities
203       F94  Construction - Transit Utilities
204       G01  Other Capital  Outlay - Air Transportation
205       G03  Other Capital Outlay - Miscellaneous Commercial Activities,
               NEC
206       G04  Other Capital Outlay - Correctional Institutions
207       G05  Other Capital Outlay - Corrections - Other
208       G12  Other Capital Outlay  -  Elementary and Secondary Education
209       G15  Other Capital Outlay - G12 Subcode-Land
210       G16  Other Capital Outlay - Higher Education - Auxiliary
               Enterprises
211       G18  Other Capital Outlay - Other Higher Education
212       G21  Other Capital Outlay - Education - Other
213       G22  Other Capital Outlay - Social Insurance Administration
214       G23  Other Capital Outlay - Financial Administration
215       G24  Other Capital Outlay - Fire Protection
216       G25  Other Capital Outlay - Judicial
217       G26  Other Capital Outlay - Legislative
218       G29  Other Capital Outlay - Central Staff
219       G31  Other Capital Outlay - General Public Building
220       G32  Other Capital Outlay - Health - Other
221       G36  Other Capital Outlay - Own Hospitals
222       G38  Other Capital Outlay - Hospitals - Other
223       G44  Other Capital Outlay - Regular Highways
224       G45  Other Capital Outlay - Toll Highways
225       G50  Other Capital Outlay - Housing & Community Development
226       G52  Other Capital Outlay - Libraries
227       G54  Other Capital Outlay - Agriculture - Other
228       G55  Other Capital Outlay - Fish & Game
229       G56  Other Capital Outlay - Forestry
230       G59  Other Capital Outlay - Natural Resource - Other
231       G60  Other Capital Outlay - Parking Facilities
232       G61  Other Capital Outlay - Parks & Recreation
233       G62  Other Capital Outlay - Police Protection
234       G66  Other Capital Outlay - Protective Inspection & Regulation.
               NEC
235       G77  Other Capital Outlay - Welfare Institutions
236       G79  Other Capital Outlay - Welfare - Other
237       G80  Other Capital Outlay - Sewerage
238       G81  Other Capital Outlay - Solid Waste Management
239       G85  Other Capital Outlay - Other Veterans Services
240       G87  Other Capital Outlay - Water Transport and Terminals
241       G89  Other Capital Outlay - General - Other
242       G90  Other Capital Outlay - Liquor Stores
243       G91  Other Capital Outlay - Water Utilities
244       G92  Other Capital Outlay - Electric Utilities
245       G93  Other Capital Outlay - Gas Utilities
246       G94  Other Capital Outlay - Transit Utilities
247       I86  Interest - I89 Subcode-Interest on debt-Elementary/Secondary
248       I88  Interest - I89 Subcode-Interest on debt-Higher Education
249       I89  General Interest on Debt
250       I91  Water Utilities - Interest on Debt
251       I92  Electric Utilities - Interest on Debt
252       I93  Gas Utilities - Interest on Debt
253       I94  Transit Utilities - Interest on Debt
254       J10  Elementary/Secondary Exp on Behalf-Other
255       J11  School Retirement Fund Transfer-Suport Service
256       J12  School Retirement Fund Transfer
257       J13  Elementary/Secondary Exp on Behalf-Instructional
258       J15  Elementary/Secondary on Behalf-Support Service
259       K01  Equipment  Only - Air Transportation
260       K03  Equipment Only - Miscellaneous Commercial Activities, NEC
261       K04  Equipment Only - Correctional  Institutions
262       K05  Equipment Only - Correction - Other
263       K09  Equipment Only - G12 Subcode-Instructional
264       K10  Equipment Only - G12 Subcode-Other
265       K11  Equipment Only - G12 Subcode-Undistributed
266       K12  Equipment Only - G12 Subcode
267       K16  Equipment Only - Higher Education - Auxiliary Enterprises
268       K18  Equipment Only - Higher Education - Other
269       K21  Equipment Only - Education - Other
270       K22  Equipment Only - Social Insurance Administration
271       K23  Equipment Only - Financial Administration
272       K24  Equipment Only - Fire Protection
273       K25  Equipment Only - Judicial and Legal
274       K26  Equipment Only - Legislative
275       K29  Equipment Only - Central Staff Services
276       K31  Equipment Only - General Public Building
277       K32  Equipment Only - Health - Other
278       K36  Equipment Only - Own Hospitals
279       K38  Equipment Only - Hospitals - Other
280       K44  Equipment Only - Regular Highways
281       K45  Equipment Only - Toll Highways
282       K50  Equipment Only - Housing & Community Development
283       K52  Equipment Only - Libraries
284       K54  Equipment Only - Agriculture - Other
285       K55  Equipment Only - Fish & Game
286       K56  Equipment Only - Forestry
287       K59  Equipment Only - Natural Resources - Other
288       K60  Equipment Only - Parking Facilities
289       K61  Equipment Only - Parks & Recreation
290       K62  Equipment Only - Police Protection
291       K66  Equipment Only - Protective Inspection and Regulation, NEC
292       K77  Equipment Only - Welfare Institutions
293       K79  Equipment Only - Welfare - Other
294       K80  Equipment Only - Sewerage
295       K81  Equipment Only - Solid Waste Management
296       K85  Equipment Only - Other Veterans Services
297       K87  Equipment Only - Water Transport & Terminals
298       K89  Equipment Only - General - Other
299       K90  Equipment Only - Liquor Stores
300       K91  Equipment Only - Water Utilities
301       K92  Equipment Only - Electric Utilities
302       K93  Equipment Only - Gas Utilities
303       K94  Equipment Only - Transit Utilities
304       L01  Intergovernmental to State - Air Transportation
305       L05  Intergovernmental to State - Other Corrections
306       L12  Intergovernmental to State - Elementary & Secondary Education
307       L18  Intergovernmental to State - Other Higher Education
308       L23  Intergovernmental to State - Financial Administration
309       L24  Intergovernmental to State - Fire Protection
310       L25  Intergovernmental to State - Judicial and Legal
311       L29  Intergovernmental to State - Central Staff Services
312       L32  Intergovernmental to State - Other Health
313       L38  Intergovernmental to State - Other Hospitals
314       L44  Intergovernmental to State - Regular Highways
315       L50  Intergovernmental to State - Housing & Community Development
316       L52  Intergovernmental to State - Libraries
317       L59  Intergovernmental to State - Other Natural Resources
318       L60  Intergovernmental to State - Parking Facilities
319       L61  Intergovernmental to State - Parks and Recreation
320       L62  Intergovernmental to State - Police Protection
321       L66  Intergovernmental to State - Protective Inspection &
               Regulation
322       L67  Intergovernmental to State - Federal Categorical Assistance
               Programs
323       L79  Intergovernmental to State - Public Welfare
324       L80  Intergovernmental to State - Sewerage
325       L81  Intergovernmental to State - Solid Waste Management
326       L87  Intergovernmental to State - Water Transport & Terminals
327       L89  Intergovernmental to State - Other and Unallocable
328       L91  Intergovernmental to State - Water Utilities
329       L92  Intergovernmental to State - Electrical Utilities
330       L93  Intergovernmental to State - Gas Utilities
331       L94  Intergovernmental to State - Transit Utilities
332       M01  Intergovernmental to Local NEC - Air Transportation
333       M05  Intergovernmental to Local NEC - Corrections
334       M12  Intergovernmental to Local NEC - Elementary and Secondary
               Education
335       M18  Intergovernmental to Local NEC - Higher  Education
336       M21  Intergovernmental to Local NEC - Education
337       M23  Intergovernmental to Local NEC - Financial Administration
338       M24  Intergovernmental to Local NEC - Fire Protection
339       M25  Intergovernmental to Local NEC - Judicial and Legal
340       M29  Intergovernmental to Local NEC - Central Staff Services
341       M30  Intergovernmental to Local NEC - General Support
342       M32  Intergovernmental to Local NEC - Health
343       M38  Intergovernmental to Local NEC - Hospitals
344       M44  Intergovernmental to Local NEC - Regular Highways
345       M50  Intergovernmental to Local NEC - Housing & Community
               Development
346       M52  Intergovernmental to Local NEC - Libraries
347       M54  Intergovernmental to Local NEC - Agriculture
348       M55  Intergovernmental to Local NEC - Fish & Game
349       M56  Intergovernmental to Local NEC - Forestry
350       M59  Intergovernmental to Local NEC - Natural Resources
351       M60  Intergovernmental to Local NEC - Parking Facilities
352       M61  Intergovernmental to Local NEC - Parks & Recreation
353       M62  Intergovernmental to Local NEC - Police Protection
354       M66  Intergovernmental to Local NEC - Protective Inspection &
               Regulations
355       M67  Intergovernmental to Local NEC - Welfare - Categorical
               Assistance Programs
356       M68  Intergovernmental to Local NEC - Welfare - Cash Assistance
               Programs
357       M79  Intergovernmental to Local NEC - Welfare
358       M80  Intergovernmental to Local NEC - Sewerage
359       M81  Intergovernmental to Local NEC - Solid Waste Management
360       M87  Intergovernmental to Local NEC - Water Transport & Terminals
361       M89  Intergovernmental to Local NEC - General
362       M91  Intergovernmental to Local NEC - Water Utilities
363       M92  Intergovernmental to Local NEC - Electric Utilities
364       M93  Intergovernmental to Local NEC - Gas Utilities
365       M94  Intergovernmental to Local NEC - Transit Utilities
366       N01  Intergovernmental to General  Purpose - Air Transportation
367       N05  Intergovernmental to General  Purpose - Corrections
368       N12  Intergovernmental to General Purpose  - Elementary and
               Secondary Education
369       N18  Intergovernmental to General Purpose  - Higher  Education
370       N21  Intergovernmental to General Purpose  - Education - Other
371       N23  Intergovernmental to General Purpose  - Financial
               Administration
372       N25  Intergovernmental to General Purpose  - Judicial and Legal
373       N29  Intergovernmental to General Purpose  - Central Staff
               Services
374       N30  Intergovernmental to General Purpose  - General Support
375       N32  Intergovernmental to General Purpose  - Health - Other
376       N38  Intergovernmental to General Purpose  - Hospitals - Other
377       N44  Intergovernmental to General Purpose  - Regular Highways
378       N50  Intergovernmental to General Purpose  - Housing & Community
               Development
379       N52  Intergovernmental to General Purpose  - Libraries
380       N54  Intergovernmental to General Purpose  - Agriculture - Other
381       N55  Intergovernmental to General Purpose  - Fish & Game
382       N56  Intergovernmental to General Purpose  - Forestry
383       N59  Intergovernmental to General Purpose  - Natural Resources
               - Other
384       N61  Intergovernmental to General Purpose  - Parks & Recreation
385       N62  Intergovernmental to General Purpose  - Police Protection
386       N66  Intergovernmental to General Purpose  - Protective Inspection and Regulation, NEC
387       N67  Intergovernmental to General Purpose  - Welfare - Categorical Assistance Programs
388       N68  Intergovernmental to General Purpose  - Welfare - Cash
               Assistance Programs
389       N79  Intergovernmental to General Purpose  - Welfare - Other
390       N80  Intergovernmental to General Purpose  - Sewerage
391       N81  Intergovernmental to General Purpose  - Solid Waste
               Management
392       N87  Intergovernmental to General Purpose  - Water Transport &
               Terminals
393       N89  Intergovernmental to General Purpose  - General - Other
394       N91  Intergovernmental to General Purpose  - Water Utilities
395       N92  Intergovernmental to General Purpose  - Electric Utilities
396       N93  Intergovernmental to General Purpose  - Gas Utilities
397       N94  Intergovernmental to General Purpose  - Transit Utilities
398       O12  Intergovernmental to Cities-Elementary/Secondary Education
399       O18  Intergovernmental to Cities-Higher Education
400       P12  Intergovernmental to Towns-Elementary/Secondary Education
401       P18  Intergovernmental to Towns-Higher Education
402       Q11  Intergovernmental to School-Interschool Transfer
403       Q12  Intergovernmental to School  District  - Elementary and
               Secondary Education
404       Q18  Intergovernmental to School  District - Higher Education - Other
405       R01  Intergovernmental to Special  District - Air Transportation
406       R12  Intergovernmental to Special District - Elementary and
               Secondary Education
407       R18  Intergovernmental to Special District - Higher Education
               - Other
408       R30  Intergovernmental to Special District - General Support
409       R32  Intergovernmental to Special District - Health - Other
410       R38  Intergovernmental to Special District - Hospitals - Other
411       R44  Intergovernmental to Special District - Regular Highways
412       R50  Intergovernmental to Special District - Housing & Community
                Development
413       R52  Intergovernmental to Special District - Libraries
414       R54  Intergovernmental to Special District - Agriculture - Other
415       R55  Intergovernmental to Special District - Fish & Game
416       R56  Intergovernmental to Special District - Forestry
417       R59  Intergovernmental to Special District - Natural Resources
               - Other
418       R61  Intergovernmental to Special District - Parks & Recreation
419       R62  Intergovernmental to Special District - Police Protection
420       R66  Intergovernmental to Special District - Protective Inspection and Regulation, NEC
421       R79  Intergovernmental to Special District - Welfare - Other
422       R80  Intergovernmental to Special District - Sewerage 
423       R81  Intergovernmental to Special District - Solid Waste
               Management 
424       R87  Intergovernmental to Special District - Water Transport and
               Terminals
425       R89  Intergovernmental to Special District - General - Other
426       R91  Intergovernmental to Special District - Water Utilities
427       R92  Intergovernmental to Special District - Electric Utilities
428       R93  Intergovernmental to Special District - Gas Utilities
429       R94  Intergovernmental to Special District - Transit Utilities
430       S67  Intergovernmental to Federal - Welfare - Categorical
               Assistance Programs
431       S89  Intergovernmental to Federal - General - Other
432       T01  Tax - Property
433       T02  Taxes - Parent Government Contribution-Elementary Secondary
434       T04  Taxes - T01 Subcode-Property Tax-Higher Education
435       T05  Taxes - Parent Government Contribution-Higher Education
436       T06  Taxes - T01 Subcode-Property Tax-Elementary/Secondary
437       T07  Taxes - Census Local Revenue, NCES State Revenue
438       T09  Tax - Total General Sales
439       T10  Tax - Alcoholic Beverage Sales
440       T11  Tax - Amusement
441       T12  Tax - Insurance Premiums
442       T13  Tax - Motor Fuels Sales
443       T14  Tax - Pari-mutuels
444       T15  Tax - Public Utilities
445       T16  Tax - Tobacco Sales
446       T19  Tax - Other Selective Sales
447       T20  Tax - Alcoholic Beverage License
448       T21  Tax - Amusement License
449       T22  Tax - Corporation License
450       T23  Tax - Hunting & Fishing License
451       T24  Tax - Motor Vehicle License
452       T25  Tax - Motor Vehicle Operators License
453       T27  Tax - Public Utility License
454       T28  Tax - Occupation  & Business License, NEC
455       T29  Tax - Other License
456       T40  Tax - Individual  Income
457       T41  Tax - Corporation Net Income
458       T50  Tax - Death & Gift
459       T51  Tax - Documentary & Stock Transfer
460       T53  Tax - Severance
461       T99  Tax - NEC
462       U01  Miscellaneous - Special Assessments
463       U10  Miscellaneous - Housing and Community Development Sale
464       U11  Miscellaneous - Property Sale Other
465       U20  Miscellaneous - Interest Earnings
466       U21  Miscellaneous - U20 Subcode-Interest Earnings-Higher
               Education
467       U22  Miscellaneous - U20 Subcode-Interest Earnings-Elementary/
                Secondary
468       U30  Miscellaneous - Fines & Forfeits
469       U40  Miscellaneous - Rents
470       U41  Miscellaneous - Royalties
471       U50  Miscellaneous - Donations From Private Sources
472       U95  Miscellaneous - Net Lottery Revenue
473       U97  Miscellaneous - U99 Subcode-Miscellaneous Rev-
               Elementary/Secondary
474       U98  Miscellaneous - U99 Subcode-Miscellaneous Rev
               -Higher Education
475       U99  Miscellaneous - General Revenue, NEC
476       V10  Elementary/Secondary Inst-Employee Benefits
477       V11  Elementary/Secondary Support Service Pupil-Salaries
478       V12  Elementary/Secondary Support Service Pupil-Employee Benefits
479       V13  Elementary/Secondary Support Service Instructional Staff
               -Salaries
480       V14  Elementary/Secondary Support Service Instructional Staff-Emp. Benefi
481       V15  Elementary/Secondary Support Service General Admin-Salaries
482       V16  Elementary/Secondary Support Service General Admin-Emp.
               Benefits
483       V17  Elementary/Secondary Support Service School Admin-Salaries
484       V18  Elementary/Secondary Support Service School Admin-Emp.
               Benefits
485       V19  Elementary/Secondary Support Service Business-Salaries
486       V20  Elementary/Secondary Support Service Business-Emp. Benefits
487       V21  Elementary/Secondary Support Service Plant Operations
               & Maintenance-Salaries
488       V22  Elementary/Secondary Support Service Plant Operations
               & Maintenance-Emp. Benefits
489       V23  Elementary/Secondary Support Service Student Trans-Salaries
490       V24  Elementary/Secondary Support Service Student Trans
               -Emp Benefits
491       V25  Elementary/Secondary Support Service Central-Salaries
492       V26  Elementary/Secondary Support Service Central-Emp Benefits
493       V27  Elementary/Secondary Support Service Other-Salaries
494       V28  Elementary/Secondary Support Service Central-Emp Benefits
495       V29  Elementary/Secondary Food Service-Salaries
496       V30  Elementary/Secondary Food Service-Emp Benefits
497       V32  Elementary/Secondary Enterprise Operations-Salaries
498       V33  Enrollment - Elementary/Secondary Education
499       V34  Enrollment - Higher Education
500       V35  Education - E12 Subcode-Support Service Business
501       V40  Education - E12 Subcode-Support Service Operations
               & Maintenance
502       V45  Education - E12 Subcode-Support Service Trans
503       V50  Education - E12 Subcode-Support Service Central
504       V55  Education - E12 Subcode-Support Service Other
505       V60  Education - E12 Subcode-Enterprise Operations
506       V65  Education - E12 Subcode-Other Non-instructional
507       V70  Education - E12 Subcode-Community Service
508       V75  Education - E12 Subcode-Adult Education
509       V80  Education - E12 Subcode-Other
510       V85  Education - E12 Subcode-Undistributed-Support Service
511       V98  Total Computed Capital Outlay
512       W01  Sinking Fund - Cash & Deposits
513       W31  Bond Fund - Cash & Deposits
514       W61  Other Funds - Cash & Deposits
515       X01  Employee Retirement - Local  Employee Contribution
516       X02  Employee Retirement - State Employee Contribution
517       X04  Employee Retirement - From Local Government
518       X05  Employee Retirement - From Other Government
519       X06  Employee Retirement - State to State System
520       X08  Employee Retirement - Interest Revenue
521       X09  Employee Retirement - Other Investment
522       X11  Employee Retirement - Benefit Payments
523       X12  Employee Retirement - Withdrawals
524       X14  Employee Retirement - Other Payments
525       X21  Employee Retirement -Total Cash & Deposits
526       X30  Employee Retirement -Total Federal Securities
527       X40  Employee Retirement - Securities - Corporate Bonds
528       X41  Employee Retirement - Securities - Corporate Stocks
529       X42  Employee Retirement - Securities - Mortgages
530       X44  Employee Retirement - Total Other Securities
531       X47  Employee Retirement - Other Investments - Other
532       Y01  Unemployment Compensation - Contribution
533       Y02  Unemployment Compensation - Interest Revenue
534       Y04  Unemployment Compensation - Federal Advances
535       Y05  Unemployment Compensation - Benefit Payments
536       Y06  Unemployment Compensation - Extended  & Special Payments
537       Y07  Unemployment Compensation - Balance  In US Treasury
538       Y08  Unemployment Compensation - Other Balance (+ or-)
539       Y10  Workers Compensation - Own Contribution
540       Y11  Workers Compensation - Other Contributions
541       Y12  Workers Compensation - Interest Earnings
542       Y13  Workers Compensation - Other Investment Earnings
543       Y14  Workers Compensation - Benefit Payments
544       Y15  Workers Compensation - Other Payments
545       Y21  Workers Compensation - Cash & Assets
546       Y50  Other In Trust - Own Contributions
547       Y51  Other In Trust - Other Contributions
548       Y52  Other In Trust - Interest Revenue
549       Y53  Other In Trust - Benefit Payment
550       Y54  Other In Trust - Other Payments
551       Y55  Other In Trust - Other Investments
552       Y61  Other In Trust - Cash & Deposits
553       Z00  Total Salaries & Wages
554       Z18  Higher Education Salaries
555       Z32  Elementary/Secondary Salaries-Total Subcode Z00
556       Z33  Elementary/Secondary Salaries-Instructional Subcode Z00
557       Z34  Elementary/Secondary Total Employee Benefits
558       Z41  Liquor Stores - Net Sales
559       Z42  Liquor Stores - Cost of Goods
560       Z43  Liquor Stores - Operating Expenditures
561       Z44  Liquor Stores - Other Income
562       Z45  Liquor Stores - Nonoperating Expenditures
563       Z46  Liquor Stores - Transfer to General  Funds
564       Z47  Liquor Stores - License  & Enforcement
565       Z48  Liquor Stores - Liquor Taxes
566       Z51  Lotteries Exhibit - Ticket Sales
567       Z52  Lotteries Exhibit - Prizes
568       Z53  Lotteries Exhibit - Administration in Expenditures
569       Z54  Lotteries Exhibit - Proceeds
570       Z61  Transit Subsidy Contribution
571       19A  Long Term Debt Beginning Outstanding - Water Utilities
572       19B  Long Term Debt Beginning Outstanding - Electric Utilities
573       19C  Long Term Debt Beginning Outstanding - Gas Utilities
574       19D  Long Term Debt Beginning Outstanding - Transit Utilities
575       19H  Long Term Debt Beginning Outstanding Education, NEC
576       19T  Long Term Debt Beginning Outstanding - Industrial Revenue
577       19X  Long Term Debt Beginning Outstanding, NEC
578       21A  Long Term Debt Issue-Full Faith & Credit  - Water Utilities
579       21B  Long Term Debt Issue-Full Faith & Credit  - Electric
               Utilities
580       21C  Long Term Debt Issue-Full Faith & Credit  - Gas Utilities
581       21D  Long Term Debt Issue-Full Faith & Credit  - Transit Utilities
582       21F  Long Term Debt Issue-Full Faith & Credit -Elementary
               & Secondary Education
583       21G  Long Term Debt Issue-Full Faith & Credit  - Higher Education
584       21X  Long Term Debt Issue-Full Faith & Credit  - Other NEC
585       24A  Long Term Debt Issue, Nonguaranteed - Water Utilities
586       24B  Long Term Debt Issue, Nonguaranteed - Electric Utilities
587       24C  Long Term Debt Issue, Nonguaranteed - Gas Utilities
588       24D  Long Term Debt Issue, Nonguaranteed - Transit Utilities
589       24F  Long Term Debt Issue, Nonguaranteed - Elementary and
               Secondary Education
590       24G  Long Term Debt Issue, Nonguaranteed - Higher Education
591       24T  Long Term Debt Issue, Nonguaranteed - Industrial Revenue
592       24X  Long Term Debt Issue, Nonguaranteed - Other NEC
593       29A  Long Term Debt Issue, Unspecified - Water Utilities
594       29B  Long Term Debt Issue, Unspecified - Electri Utilities
595       29C  Long Term Debt Issue, Unspecified - Gas Utilities
596       29D  Long Term Debt Issue, Unspecified - Transit Utilities
597       29F  Long Term Debt Issue, Unspecified - Elementary/Secondary
               Education
598       29G  Long Term Debt Issue, Unspecified - Higher Education
               & Other Education
599       29X  Long Term Debt Issue, Unspecified - All Other Debt
600       31A  Long Term Debt Retired-Full Faith & Credit  - Water Utilities
601       31B  Long Term Debt Retired-Full Faith & Credit  - Electric
               Utilities
602       31C  Long Term Debt Retired-Full Faith & Credit  - Gas Utilities
603       31D  Long Term Debt Retired-Full Faith & Credit  - Transit
               Utilities
604       31F  Long Term Debt Retired-Full Faith & Credit - Elementary &
               Secondary Education
605       31G  Long Term Debt Retired-Full Faith & Credit  - Higher
               Education
606       31X  Long Term Debt Retired-Full Faith & Credit  - Other,  NEC
607       34A  Long Term Debt Retired Nonguaranteed - Water Utilities
608       34B  Long Term Debt Retired Nonguaranteed - Electric Utilities
609       34C  Long Term Debt Retired Nonguaranteed - Gas Utilities
610       34D  Long Term Debt Retired Nonguaranteed - Transit Utilities
611       34F  Long Term Debt Retired Nonguaranteed - Elementary and
               Secondary Education
612       34G  Long Term Debt Retired Nonguaranteed - Higher Education
613       34T  Long Term Debt Retired Nonguaranteed - Industrial Revenue
614       34X  Long Term Debt Retired Nonguaranteed - Other,  NEC
615       39A  Long Term Debt Retired Unspecified - Water Utilities
616       39B  Long Term Debt Retired Unspecified - Electric Utilities
617       39C  Long Term Debt Retired Unspecified - Gas Utilities
618       39D  Long Term Debt Retired Unspecified - Transit Utilities
619       39F  Long Term Debt Retired Unspecified - Elementary/Seconday
               Education
620       39G  Long Term Debt Retired Unspecified - Higher and Other
               Education
621       39X  Long Term Debt Retired Unspecified - All Other Debt
622       41A  Long Term Debt Outstanding - Full Faith & Credit
                - Water Utilities
623       41B  Long Term Debt Outstanding - Full Faith & Credit
                - Electric Utilities
624       41C  Long Term  Debt Outstanding - Full Faith & Credit
                - Gas Utilities
625       41D  Long Term Debt Outstanding - Full Faith & Credit
                - Transit Utilities
626       41F  Long Term Debt Outstanding-Full Faith&Credit-Elementary
               & Secondary Education
627       41G  Long Term Debt Outstanding - Full Faith & Credit
                - Higher Education
628       41X  Long Term Debt Outstanding - Full Faith & Credit
                - Other,  NEC
629       44A  Long Term Debt Outstanding Nonguaranteed - Water Utilities
630       44B  Long Term Debt Outstanding Nonguaranteed - Electric Utilities
631       44C  Long Term Debt Outstanding Nonguaranteed - Gas Utilities
632       44D  Long Term Debt Outstanding Nonguaranteed - Transit Utilities
633       44F  Long Term Debt Outstanding Nonguaranteed - Elementary and
               Secondary Education
634       44G  Long Term Debt Outstanding Nonguaranteed - Higher Education
635       44T  Long Term Debt Outstanding Nonguaranteed - Industrial Revenue
636       44X  Long Term Debt Outstanding Nonguaranteed - Other,  NEC
637       52T  Long Term Debt Refunded - Issued
638       53T  Long Term Debt Refunded - Retired
639       61V  Short Term Debt Outstanding - Beginning
640       64V  Short Term Debt Outstanding - End of Fiscal Year
641       65V  Short Term Debt 64V Subcode - Higher Education
642       66V  Short Term Debt 64V Subcode - Elementary/Secondary
643       71W  Long Term Debt Offsets - Full Faith & Credit
644       74W  Long Term Debt Offsets - Nonguaranteed



     Sources of other related information:


     The Governments Division's Classification Manual may be

     accessed from the Census Bureau's home page on internet

     via:  Economy, Governments or ftp at

     ftp://ftp.census.gov/pub/govs/manual.exe.



     If you have any questions about these data or other

     Governments Division internet data series, please contact

     Henry Wulf by phone at 1-800-242-2184 or by e-mail at

     hwulf@census.gov.