August, 1998

         

                   STATE GOVERNMENT FINANCES


                         INTRODUCTION

The United States Bureau of the Census conducts an Annual Survey of
Government Finances, as authorized by law under Title 13, United States
Code, Section 182.  The survey coverage includes all state and local 
governments in the United States.  The survey content includes the 
entire range of government finance activities -- revenue, expenditure, 
debt, and assets.  

The tables and files contained here provide a comprehensive summary 
of the annual survey findings for state governments, as well as data
for individual states.  The tables contain detail of revenue by type,
expenditure by object and function, indebtedness by term, and assets 
by purpose.  

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.  
 
FISCAL YEARS  

The statistics relate to state government fiscal years that end on 
June 30, 1997, except for four states with other ending dates:  
Alabama and Michigan (September 30), New York (March 31), and Texas 
(August 31). 

LIMITATIONS OF DATA  

Reporting of government finances by the Bureau of the Census involves
presentation of data in terms of uniform categories.  Financial items 
of the same kind are merged.  For example, expenditure amounts for a 
similar purpose are combined, regardless of the number of government 
funds involved.  

Per capita amounts for each state are derived based on the July 1, 1997
population estimates.  At the United States level, the total population
does not include the District of Columbia (not classified as a state
government).  The financial data are limited to coverage of state 
governments and provide no measure of local government finances as such.    

Use caution in attempting to draw conclusions from direct comparisons of
financial amounts for individual state governments.  Some states directly
administer activities that elsewhere are undertaken by local governments,
with or without state fiscal aid.  The share of government sector financial 
totals contributed by a state government, therefore, differs materially
from one state to another. 

Financial amounts presented are statistical in nature and do not represent
an accounting statement.          

        
          DESCRIPTION OF THE STATE GOVERNMENT FINANCIAL DATA 
                    FILES AVAILABLE ON THE INTERNET

There are up to three types of files available, each containing state
government financial statistics.  The types and number of files vary 
somewhat depending upon the survey year.

1.  Text File -  Rectangular, Fixed Layout 

Available For:           All years (1992 - 1997)    
File Type:               ASCII
Rec Length:              653 characters
Data Fields per Record:  51
Record Type:             Fixed length records with delimiters
Field Delimiter:         Comma

File Size:               Varies by Year (278375 bytes and 425 records  for 1997)
File naming convention:  The file name has the form 

    XXSTATES.DAT

where XX represents the last two digits of the fiscal year of
the data represented in the file.  For example, 97STATES.DAT
contains data for the fiscal year 1997.

Each file is similar in layout.  However, beginning with the 1996 survey
year, two initial records (lines) are found at the beginning of the file. 
The first record is the state abbreviated name, and the second record 
is the population.  Each subsequent record contains information about one 
financial item code for all 50 states.  An item-code is a 3 character 
Census Bureau name representing a particular financial activity.  An example
of an item code is "T01".  T01 is a variable name the Census Bureau uses
to represent Property Tax.  In general, item-codes fall into 4 categories,
revenues, expenditures, assets, and long-term debt.

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

Each record begins with the 3 character item-code.  A delimiter follows. 
The dollar amount (in thousands of dollars) that relates to that item code
for Alabama is next.  Another delimiter follows.  Then the dollar amount
for Alaska.  Another delimiter is next.  Then the dollar amount for Arizona. 
This pattern continues through the last state alphabetically, Wyoming.  A
full record layout description follows.

The dollar amount field for each state is 12 characters long, zero-filled,
and it contains amount sign.  If the amount is negative, the first character
shows a "-" sign.  If the amount is positive, all zeros are filled.  The
delimiter is 1 character long.  

The data records and file were constructed in this manner to achieve a
versatility of use.  This file can easily be downloaded into a spreadsheet,
database or data set.  It can also be read sequentially by other accessing
programs.  Its fixed length fields and delimiters should make transfer and
access extremely easy.

State Finance Record Layout for "XXSTATE.DAT" Text Files

                Position   
  Field         From\To

Item Code          1:  3
   Delimiter       4:  4
ALABAMA            5: 16
   Delimiter      17: 17
ALASKA            18: 29
   Delimiter      30: 30
ARIZONA           31: 42
   Delimiter      43: 43
ARKANSAS          44: 55
   Delimiter      56: 56
CALIFORNIA        57: 68
   Delimiter      69: 69
COLORADO          70: 81
   Delimiter      82: 82
CONNECTICUT       83: 94
   Delimiter      95: 95
DELAWARE          96:107
   Delimiter     108:108
FLORIDA          109:120
   Delimiter     121:121
GEORGIA          122:133
   Delimiter     134:134
HAWAII           135:146
   Delimiter     147:147
IDAHO            148:159
   Delimiter     160:160
ILLINOIS         161:172
   Delimiter     173:173
INDIANA          174:185
   Delimiter     186:186
IOWA             187:198
   Delimiter     199:199
KANSAS           200:211
   Delimiter     212:212
KENTUCKY         213:224
   Delimiter     225:225
LOUISIANA        226:237
   Delimiter     238:238
MAINE            239:250
   Delimiter     251:251
MARYLAND         252:263
   Delimiter     264:264
MASSACHUSETTS    265:276
   Delimiter     277:277
MICHIGAN         278:289
   Delimiter     290:290
MINNESOTA        291:302
   Delimiter     303:303
MISSISSIPPI      304:315
   Delimiter     316:316
MISSOURI         317:328
   Delimiter     329:329
MONTANA          330:341
   Delimiter     342:342
NEBRASKA         343:354
   Delimiter     355:355
NEVADA           356:367
   Delimiter     368:368
NEW HAMPSHIRE    369:380
   Delimiter     381:381
NEW JERSEY       382:393
   Delimiter     394:394
NEW MEXICO       395:406
   Delimiter     407:407
NEW YORK         408:419
   Delimiter     420:420
NORTH CAROLINA   421:432
   Delimiter     433:433
NORTH DAKOTA     434:445
   Delimiter     446:446
OHIO             447:458
   Delimiter     459:459
OKLAHOMA         460:471
   Delimiter     472:472
OREGON           473:484
   Delimiter     485:485
PENNSYLVANIA     486:497
   Delimiter     498:498
RHODE ISLAND     499:510
   Delimiter     511:511
SOUTH CAROLINA   512:523
   Delimiter     524:524
SOUTH DAKOTA     525:536
   Delimiter     537:537
TENNESSEE        538:549
   Delimiter     550:550
TEXAS            551:562
   Delimiter     563:563
UTAH             564:575
   Delimiter     576:576
VERMONT          577:588
   Delimiter     589:589
VIRGINIA         590:601
   Delimiter     602:602
WASHINGTON       603:614
   Delimiter     615:615
WEST VIRGINIA    616:627
   Delimiter     628:628
WISCONSIN        629:640
   Delimiter     641:641
WYOMING          642:653


2.  Public Use File, ASCII Text Format

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

Filetype:               ASCII Text
Record Length:          35 characters
Data fields per Record: 1
Record Type:            Fixed Length, No Delimiter
File Size:              Varies by Year (458985 bytes and 12405 records for 1997) 

The filename for the Public Use File is:
     
      97DATA35.DAT
       
The 35 character record layout is described below.

    STANDARD PUBLIC USE DATA FILE FORMAT         

                                  Start
 Field name         Positions     Position    Length    Characteristic 

 Government code      1 - 14         1         14        Numeric, zero filled

 Item code           15 - 17        15          3        Alpha numeric

 Amount              18 - 29        18         12        Numeric

 Survey year         30 - 31        30          2        Numeric

 Year of data        32 - 33        32          2        Numeric

 Origin              34 - 35        34          2        Alpha numeric

3.  Spreadsheet File

The third version of the state government finance file is a spreadsheet.  
It is similar in content to the viewable tables contained at this site.  
There is an entry for each state, as well as a U. S. summary section.  Amounts
are aggregated by financial category, with no item code detail presented.  
A separate column for each entry contains percentage distribution and per 
capita amounts.  

  Filetype:               MS EXCEL Spreadsheet (XLS extension) 
Record Length:          Not applicable 
Data fields per Record: Not applicable 
Record Type:            Not applicable File
Size:                   KB Varies by Year
                        (253952 bytes and 2704 records for 1997)  




The filename for this spreadsheet is 
    
      97STATES.XLS
 

DATA DICTIONARY

Below are item codes and their titles, as included in the annual
state finance survey data files.  Additional information about these codes, 
as well as descriptions and definitions, can be found in the on-line 
Governments Finance and Employment Classification Manual (refer to
homepage). 


Item
Code                Description
---- ------------------------------------------

A01 Charges - Air Transportation 
A03 Charges - Miscellaneous Commercial Activities  
A09 Charges - Elementary & Secondary Education School Lunch
A10 Charges - Elementary & Secondary Education School Tuition
A12 Charges - Elementary & Secondary Education - Other
A16 Charges - Higher Education Auxiliary Enterprises 
A18 Charges - Higher Education - Other 
A21 Charges - Education - Other, NEC
A36 Charges - Hospital Public
A44 Charges - Regular Highways
A45 Charges - Toll Highways
A50 Charges - Housing & Community Development
A54 Charges - Natural Resources,  Agriculture
A56 Charges - Natural Resources,  Forestry
A59 Charges - Natural Resources - Other
A61 Charges - Parks & Recreation
A80 Charges - Sewerage
A81 Charges - Solid Waste Management
A87 Charges - Sea and Inland Port Facilities
A89 Charges - All Other
A90 Revenue - Liquor Stores
A91 Revenue - Water Utilities
A92 Revenue - Electric Utilities
A93 Revenue - Gas Utilities
A94 Revenue - Transit Utilities
B01 Federal Intergovernmental - Air Transportation
B21 Federal Intergovernmental - Education
B22 Federal Intergovernmental - Employment Security Administration
B30 Federal Intergovernmental - General Support
B42 Federal Intergovernmental - Health & Hospitals
B46 Federal Intergovernmental - Highways
B50 Federal Intergovernmental - Housing & 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
D21 Local Intergovernmental - Education
D30 Local Intergovernmental - General Support
D42 Local Intergovernmental - Health & Hospitals
D46 Local Intergovernmental - Highways
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 & Secondary Education
E16 Current Operations - Higher Education Auxiliary Enterprises
E18 Current Operations - Other Higher Education
E19 Current Operations - Educational Scholarships, Assistance, & Subsidies
E21 Current Operations - Other  Education
E22 Current Operations - Social Insurance Administration
E23 Current Operations - Financial Administration
E25 Current Operations - Judicial and Legal Services
E26 Current Operations - Legislative Services
E29 Current Operations - Central Staff Services
E31 Current Operations - General Public Buildings
E32 Current Operations - Health Services - Other
E36 Current Operations - Own Hospitals
E38 Current Operations - Other Hospitals
E44 Current Operations - Regular Highways
E45 Current Operations - Toll Highways
E47 Current Operations - Private Transit Subsidies
E50 Current Operations - Housing & Community  Development
E52 Current Operations - Libraries
E54 Current Operations - Natural Resources, Agriculture-Other
E55 Current Operations - Natural Resources, Fish & Game
E56 Current Operations - Natural Resources, Forestry
E59 Current Operations - Natural Resources - Other
E61 Current Operations - Parks & Recreation
E62 Current Operations - Police Protection
E66 Current Operations - Protective Inspection and Regulation, NEC
E67 Current Operations - Welfare, Federal Categorical Assistance Programs
E68 Current Operations - Welfare, Cash Assistance - Other
E74 Current Operations - Welfare, Vendor Payments for Medical Care
E75 Current Operations - Welfare, Vendor Payments for Other Purposes
E77 Current Operations - Welfare Institutions
E79 Current Operations - Welfare - Other
E80 Current Operations - Sewerage
E81 Current Operations - Solid Waste Management
E84 Current Operations - Veterans' Bonuses
E85 Current Operations - Other Veterans Services
E87 Current Operations - Sea and Inland Port Facilities 
E89 Current Operations - General - Other
E90 Current Operations - Liquor Stores
E91 Current Operations - Water Utilities
E92 Current Operations - Electric Utilities
E93 Current Operations - Gas Utilities
E94 Current Operations - Transit Utilities
F01 Construction - Air Transportation
F03 Construction - Miscellaneous Commercial Activities, NEC
F04 Construction - Correctional Institutions
F05 Construction - Corrections - Other
F12 Construction - Elementary & Secondary  Education
F16 Construction - Higher Education - Auxiliary Enterprises
F18 Construction - Higher Education - Other
F21 Construction - Education - Other
F22 Construction - Social Insurance Administration
F23 Construction - Financial Administration
F25 Construction - Judicial & Legal
F26 Construction - Legislative
F29 Construction - Central Staff Services
F31 Construction - General Public Buildings
F32 Construction - Health - Other
F36 Construction - Own Hospitals
F38 Construction - Hospitals - Other
F44 Construction - Regular Highways
F45 Construction - Toll Highways
F50 Construction - Housing & Community Development
F52 Construction - Libraries
F54 Construction - Agriculture - Other
F55 Construction - Fish & Game
F56 Construction - Forestry
F59 Construction - Natural Resources - Other
F61 Construction - Parks & Recreation
F62 Construction - Police Protection
F66 Construction - Protective Inspection & Regulation, NEC
F77 Construction - Welfare Institutions
F79 Construction - Welfare - Other
F80 Construction - Sewerage
F81 Construction - Solid Waste Management
F85 Construction - Other Veterans Services
F87 Construction - Sea and Inland Port Facilities 
F89 Construction - General
F90 Construction - Liquor Stores
F91 Construction - Water Utilities
F92 Construction - Electric Utilities
F93 Construction - Gas Utilities
F94 Construction - Transit Utilities
G01 Other Capital Outlay - Air Transportation
G03 Other Capital Outlay - Miscellaneous Commercial Activities, NEC
G04 Other Capital Outlay - Correctional Institutions
G05 Other Capital Outlay - Corrections - Other
G12 Other Capital Outlay - Elementary and Secondary Education
G16 Other Capital Outlay - Higher Education - Auxiliary Enterprises
G18 Other Capital Outlay - Other Higher Education
G21 Other Capital Outlay - Education - Other
G22 Other Capital Outlay - Social Insurance Administration
G23 Other Capital Outlay - Financial Administration
G25 Other Capital Outlay - Judicial
G26 Other Capital Outlay - Legislative
G29 Other Capital Outlay - Central Staff
G31 Other Capital Outlay - General Public Building
G32 Other Capital Outlay - Health - Other
G36 Other Capital Outlay - Own Hospitals
G38 Other Capital Outlay - Hospitals - Other
G44 Other Capital Outlay - Regular Highways
G45 Other Capital Outlay - Toll Highways
G50 Other Capital Outlay - Housing & Community Development
G52 Other Capital Outlay - Libraries
G54 Other Capital Outlay - Agriculture - Other
G55 Other Capital Outlay - Fish & Game
G56 Other Capital Outlay - Forestry
G59 Other Capital Outlay - Natural Resource - Other
G61 Other Capital Outlay - Parks & Recreation
G62 Other Capital Outlay - Police Protection
G66 Other Capital Outlay - Protective Inspection & Regulation. NEC
G77 Other Capital Outlay - Welfare Institutions
G79 Other Capital Outlay - Welfare - Other
G80 Other Capital Outlay - Sewerage
G81 Other Capital Outlay - Solid Waste Management
G85 Other Capital Outlay - Other Veterans Services
G87 Other Capital Outlay - Sea and Inland Port Facilities 
G89 Other Capital Outlay - General - Other
G90 Other Capital Outlay - Liquor Stores
G91 Other Capital Outlay - Water Utilities
G92 Other Capital Outlay - Electric Utilities
G93 Other Capital Outlay - Gas Utilities
G94 Other Capital Outlay - Transit Utilities
I89 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
K12 Equipment Only - G12 Subcode
K16 Equipment Only - Higher Education - Auxiliary Enterprises
K18 Equipment Only - Higher Education - Other
K21 Equipment Only - Education - Other
K22 Equipment Only - Social Insurance Administration
K23 Equipment Only - Financial Administration
K25 Equipment Only - Judicial and Legal
K26 Equipment Only - Legislative
K29 Equipment Only - Central Staff Services
K31 Equipment Only - General Public Building
K32 Equipment Only - Health - Other
K36 Equipment Only - Own Hospitals
K38 Equipment Only - Hospitals - Other
K44 Equipment Only - Regular Highways
K45 Equipment Only - Toll Highways
K50 Equipment Only - Housing & Community Development
K52 Equipment Only - Libraries
K54 Equipment Only - Agriculture - Other
K55 Equipment Only - Fish & Game
K56 Equipment Only - Forestry
K59 Equipment Only - Natural Resources - Other
K61 Equipment Only - Parks & Recreation
K62 Equipment Only - Police Protection
K66 Equipment Only - Protective Inspection and Regulation, NEC
K77 Equipment Only - Welfare Institutions
K79 Equipment Only - Welfare - Other
K80 Equipment Only - Sewerage
K81 Equipment Only - Solid Waste Management
K85 Equipment Only - Other Veterans Services
K87 Equipment Only - Sea and Inland Port Facilities 
K89 Equipment Only - General - Other
K90 Equipment Only - Liquor Stores
K91 Equipment Only - Water Utilities
K92 Equipment Only - Electric Utilities
K93 Equipment Only - Gas Utilities
K94 Equipment Only - Transit Utilities
M01 Intergovernmental to Local NEC - Air Transportation
M05 Intergovernmental to Local NEC - Corrections
M12 Intergovernmental to Local NEC - Elementary and Secondary Education
M18 Intergovernmental to Local NEC - Higher  Education
M21 Intergovernmental to Local NEC - Education
M23 Intergovernmental to Local NEC - Financial Administration
M25 Intergovernmental to Local NEC - Judicial and Legal
M29 Intergovernmental to Local NEC - Central Staff Services
M30 Intergovernmental to Local NEC - General Support
M32 Intergovernmental to Local NEC - Health
M38 Intergovernmental to Local NEC - Hospitals
M44 Intergovernmental to Local NEC - Regular Highways
M50 Intergovernmental to Local NEC - Housing & Community Development
M52 Intergovernmental to Local NEC - Libraries
M54 Intergovernmental to Local NEC - Agriculture
M55 Intergovernmental to Local NEC - Fish & Game
M56 Intergovernmental to Local NEC - Forestry
M59 Intergovernmental to Local NEC - Natural Resources
M61 Intergovernmental to Local NEC - Parks & Recreation
M62 Intergovernmental to Local NEC - Police Protection
M66 Intergovernmental to Local NEC - Protective Inspection & Regulations
M67 Intergovernmental to Local NEC - Welfare - Categorical Assistance Programs
M68 Intergovernmental to Local NEC - Welfare - Cash Assistance Programs
M79 Intergovernmental to Local NEC - Welfare
M80 Intergovernmental to Local NEC - Sewerage
M81 Intergovernmental to Local NEC - Solid Waste Management
M87 Intergovernmental to Local NEC - Sea and Inland Port Facilities 
M89 Intergovernmental to Local NEC - General
M91 Intergovernmental to Local NEC - Water Utilities
M92 Intergovernmental to Local NEC - Electric Utilities
M93 Intergovernmental to Local NEC - Gas Utilities
M94 Intergovernmental to Local NEC - Transit Utilities
N01 Intergovernmental to General Purpose - Air Transportation
N05 Intergovernmental to General Purpose - Corrections
N12 Intergovernmental to General Purpose - Elementary and Secondary Education
N18 Intergovernmental to General Purpose - Higher  Education
N21 Intergovernmental to General Purpose - Education - Other
N23 Intergovernmental to General Purpose - Financial Administration
N25 Intergovernmental to General Purpose - Judicial and Legal
N29 Intergovernmental to General Purpose - Central Staff Services
N30 Intergovernmental to General Purpose - General Support
N32 Intergovernmental to General Purpose - Health - Other
N38 Intergovernmental to General Purpose - Hospitals - Other
N44 Intergovernmental to General Purpose - Regular Highways
N50 Intergovernmental to General Purpose - Housing & Community Development
N52 Intergovernmental to General Purpose - Libraries
N54 Intergovernmental to General Purpose - Agriculture - Other
N55 Intergovernmental to General Purpose - Fish & Game
N56 Intergovernmental to General Purpose - Forestry
N59 Intergovernmental to General Purpose - Natural Resources - Other
N61 Intergovernmental to General Purpose - Parks & Recreation
N62 Intergovernmental to General Purpose - Police Protection
N66 Intergovernmental to General Purpose - Protective Inspection and Regulation, NEC
N67 Intergovernmental to General Purpose - Welfare - Categorical Assistance Programs
N68 Intergovernmental to General Purpose - Welfare - Cash Assistance Programs
N79 Intergovernmental to General Purpose - Welfare - Other
N80 Intergovernmental to General Purpose - Sewerage
N81 Intergovernmental to General Purpose - Solid Waste Management
N87 Intergovernmental to General Purpose - Sea and Inland Port Facilities 
N89 Intergovernmental to General Purpose - General - Other
N91 Intergovernmental to General Purpose - Water Utilities
N92 Intergovernmental to General Purpose - Electric Utilities
N93 Intergovernmental to General Purpose - Gas Utilities
N94 Intergovernmental to General Purpose - Transit Utilities
Q12 Intergovernmental to School  District - Elementary and Secondary Education
Q18 Intergovernmental to School  District - Higher Education - Other
R01 Intergovernmental to Special District - Air Transportation
R12 Intergovernmental to Special District - Elementary and Secondary Education
R18 Intergovernmental to Special District - Higher Education - Other
R30 Intergovernmental to Special District - General Support
R32 Intergovernmental to Special District - Health - Other
R38 Intergovernmental to Special District - Hospitals - Other
R44 Intergovernmental to Special District - Regular Highways
R50 Intergovernmental to Special District - Housing & Community  Development
R52 Intergovernmental to Special District - Libraries
R54 Intergovernmental to Special District - Agriculture - Other
R55 Intergovernmental to Special District - Fish & Game
R56 Intergovernmental to Special District - Forestry
R59 Intergovernmental to Special District - Natural Resources - Other
R61 Intergovernmental to Special District - Parks & Recreation
R62 Intergovernmental to Special District - Police Protection
R66 Intergovernmental to Special District - Protective Inspection and Regulation, NEC
R79 Intergovernmental to Special District - Welfare - Other
R80 Intergovernmental to Special District - Sewerage
R81 Intergovernmental to Special District - Solid Waste Management
R87 Intergovernmental to Special District - Sea and Inland Port Facilities 
R89 Intergovernmental to Special District - General - Other
R91 Intergovernmental to Special District - Water Utilities
R92 Intergovernmental to Special District - Electric Utilities
R93 Intergovernmental to Special District - Gas Utilities
R94 Intergovernmental to Special District - Transit Utilities
S67 Intergovernmental to Federal - Welfare - Categorical Assistance Programs
S89 Intergovernmental to Federal - General - Other
T01 Tax - Property
T09 Tax - 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 & Fishing License
T24 Tax - Motor Vehicle License
T25 Tax - Motor Vehicle Operators License
T27 Tax - Public Utility License
T28 Tax - Occupation  & Business License, NEC
T29 Tax - Other License
T40 Tax - Individual  Income
T41 Tax - Corporation Net Income
T50 Tax - Death & Gift
T51 Tax - Documentary & Stock Transfer
T53 Tax - Severance
T99 Tax - NEC
U01 Miscellaneous - Special Assessments
U11 Miscellaneous - Property Sale Other
U20 Miscellaneous - Interest Earnings
U30 Miscellaneous - Fines & Forfeits
U40 Miscellaneous - Rents
U41 Miscellaneous - Royalties
U50 Miscellaneous - Donations From Private Sources
U95 Miscellaneous - Net Lottery Revenue
U99 Miscellaneous - General Revenue, NEC
V34 Enrollment - Higher Education
V98 Total Computed Capital Outlay
W01 Sinking Fund - Cash & Deposits
W31 Bond Fund - Cash & Deposits
W61 Other Funds - Cash & Deposits
X01 Employee Retirement - Local  Employee Contribution
X02 Employee Retirement - State Employee Contribution
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 & 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  & Special Payments
Y07 Unemployment Compensation - Balance  In US Treasury
Y08 Unemployment Compensation - Other Balance (+ or-)
Y10 Workers Compensation - Own Contribution
Y11 Workers Compensation - Other Contributions
Y12 Workers Compensation - Interest Earnings
Y13 Workers Compensation - Other Investment Earnings
Y14 Workers Compensation - Benefit Payments
Y15 Workers Compensation - Other Payments
Y21 Workers Compensation - Cash & Assets
Y50 Other 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 & Deposits
Z00 Total Salaries & 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  & 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
19H Long Term Debt Beginning Outstanding Education, NEC
19X Long Term Debt Beginning Outstanding, NEC
21A Long Term Debt Issue-Full Faith & Credit  - Water Utilities
21B Long Term Debt Issue-Full Faith & Credit  - Electric Utilities
21C Long Term Debt Issue-Full Faith & Credit  - Gas Utilities
21D Long Term Debt Issue-Full Faith & Credit  - Transit Utilities
21F Long Term Debt Issue-Full Faith & Credit  - Elementary & Secondary Education
21G Long Term Debt Issue-Full Faith & Credit  - Higher Education
21X Long Term Debt Issue-Full Faith & Credit  - Other NEC
24A Long Term Debt Issue, Nonguaranteed - Water Utilities
24B Long Term Debt Issue, Nonguaranteed - Electric Utilities
24C Long Term Debt Issue, Nonguaranteed - Gas Utilities
24D Long Term Debt Issue, Nonguaranteed - Transit Utilities
24F Long Term Debt Issue, Nonguaranteed - Elementary and Secondary Education
24G Long Term Debt Issue, Nonguaranteed - Higher Education
24T Long Term Debt Issue, Nonguaranteed - Industrial Revenue
24X Long Term Debt Issue, Nonguaranteed - Other NEC
31A Long Term Debt Retired-Full Faith & Credit - Water Utilities
31B Long Term Debt Retired-Full Faith & Credit - Electric Utilities
31C Long Term Debt Retired-Full Faith & Credit - Gas Utilities
31D Long Term Debt Retired-Full Faith & Credit - Transit Utilities
31F Long Term Debt Retired-Full Faith & Credit - Elementary & Secondary Education
31G Long Term Debt Retired-Full Faith & Credit - Higher Education
31X Long Term Debt Retired-Full Faith & Credit - Other,  NEC
34A Long Term Debt Retired Nonguaranteed - Water Utilities
34B Long Term Debt Retired Nonguaranteed - Electric Utilities
34C Long Term Debt Retired Nonguaranteed - Gas Utilities
34D Long Term Debt Retired Nonguaranteed - Transit Utilities
34F Long Term Debt Retired Nonguaranteed - Elementary and Secondary Education
34G Long Term Debt Retired Nonguaranteed - Higher Education
34T Long Term Debt Retired Nonguaranteed - Industrial Revenue
34X Long Term Debt Retired Nonguaranteed - Other,  NEC
41A Long Term Debt Outstanding - Full Faith & Credit - Water Utilities
41B Long Term Debt Outstanding - Full Faith & Credit - Electric Utilities
41C Long Term Debt Outstanding - Full Faith & Credit - Gas Utilities
41D Long Term Debt Outstanding - Full Faith & Credit - Transit Utilities
41F Long Term Debt Outstanding - Full Faith & Credit - Elementary & Secondary Education
41G Long Term Debt Outstanding - Full Faith & Credit - Higher Education
41X Long Term Debt Outstanding - Full Faith & Credit - Other,  NEC
44A Long Term Debt Outstanding Nonguaranteed - Water Utilities
44B Long Term Debt Outstanding Nonguaranteed - Electric Utilities
44C Long Term Debt Outstanding Nonguaranteed - Gas Utilities
44D Long Term Debt Outstanding Nonguaranteed - Transit Utilities
44F Long Term Debt Outstanding Nonguaranteed - Elementary and Secondary Education
44G Long Term Debt Outstanding Nonguaranteed - Higher Education
44T Long Term Debt Outstanding Nonguaranteed - Industrial Revenue
44X Long Term Debt Outstanding Nonguaranteed - Other,  NEC
52T Long Term Debt Refunded - Issued
53T Long Term Debt Refunded - Retired
61V Short Term Debt Outstanding - Beginning
64V Short Term Debt Outstanding - End of Fiscal Year
71W Long Term Debt Offsets - Full Faith & Credit
74W Long Term Debt Offsets - Nonguaranteed


For a more in-depth explanation of each item code refer to the Governments
Finance and Employment Classification Manual.