File B has summaries for local governmental units aggregated to the county level. File A has 79,882 records, File B has 3,121 records, and file C has 468 records. The logical record length ofthe data in all three files is 4,480 characters. These data were supplied by Judith Rowe, Princeton University. This collection contains 1982 finance data for revenue, expenditure, debt, and cash and security holdings for state and local govemrnents.
Revenue is given by source, generally taxes, intergovernmental revenue, and service charges.
Expenditures are shown both by function, such as education, transportation, public welfare, and by type, including intergovernmental, current operation, and capital outlay. Also provided are financial data on employment- retiree systems and on utilities operated by state and local governments. 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.