There are four files in this collection. In addition, a Name and Address File provides the name, address, and government identification code for local governmental units. In this data collection finance data on revenues, expenditures, indebtedness and debt transactions, and cash and security holdings are provided for state and local governments. Revenue data are provided by source. Expenditures are shown by function, such as education, highways, and public welfare, as well as by type, including intergovernmental, current operation, and capital outlay.
Indebtedness data show outstanding debt by type of debt and debt transactions.
Asset data are shown by purpose and type of financial asset. Financial statistics of employee retirement systems and of utilities operations by state and local governments are included within the data record of the performing or parent government. Data are provided for each of the 50 states and the District of Columbia. File A provides data for governmental units, including the federal government and state, county, municipal, township, special district, and independent school district governments, as well as regional education service districts. File B includes date on counties.