STATE AND LOCAL GOVERNMENT FINANCE ESTIMATES FISCAL YEAR 1996 TECHNICAL DOCUMENTATION 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 1996 survey, similar to other annual surveys, covers the entire range of government financial activities (revenue, expenditure, debt, and assets). The annual survey results yield a series of tables and files that provide users with comprehensive statistical information about state and local government economic activity. The documentation consists of the following materials: ABSTRACT FILE NAMES AND TABLES RECORD LAYOUTS STATE ABBREVIATIONS ITEM CODES AND SHORT DESCRIPTIONS SOURCES AND CONTACTS ABSTRACT Current Dollars The statistics in these tables and files are in terms of current dollar amounts. They have not been adjusted for price level changes occurring through the years. Fiscal Years Data in these tables and files pertain to the governments' 12-month fiscal years. The data for 1996 reflect individual government fiscal years that ended between July 1, 1995 and June 30, 1996. Collection of Statistics on Governments The data collection phase for the annual survey made use of two methods to obtain data: mail canvass and central collection from State sources. In about 30 states, all or part of the data for local governments was obtained from cooperative arrangements between the Census Bureau and a state government agency. These usually involved a data collection effort carried out to meet the needs of both agencies -- the state agency for purposes of audit, oversight, or information, and the Census Bureau for statistical purposes. Data for the balance of local governments in this annual survey were obtained via mail questionnaires sent directly to county, municipal, township, special district, and school district governments. Data for state governments were compiled by analysts of the Bureau of the Census, usually with the cooperation and assistance of state officials. The data were compiled from state government audits, budgets, and other financial reports, either in printed or electronic format. The compilation generally involved recasting the state financial records into the classification categories used for reporting by the Census Bureau. Limitations of Data Reporting of government finances by the Census Bureau involves presentation of data in terms of uniform categories. This uniformity helps ensure comparable measures among the many governments covered in the survey, and also enables data to be aggregated by state area and nationally. Each category is defined using established criteria. Each state and local government financial item is analyzed and assigned to a classification category in accordance with the standard definition and criteria. While often similar to, or identical to, the classification used by the state or local government, there could be instances where a significant difference exists between the name of a state or local financial item and the final category to which it is assigned by the Census Bureau. Within the uniform, or standard, categories, like financial transactions are combined. For revenue, the financial categories involve grouping of items by source of revenue. Revenue items of the same kind are merged. For example, revenue amounts from ad valorem taxes are combined, regardless of the number of government funds involved. For expenditure items, financial transactions are classified both by function (police, highways, and the like), and by object category (capital outlay, current operation, and so forth). Debt items are classified by term (short and long-term), as well as by type of debt (guaranteed, revenue bonds) and to a limited extent, by purpose (function). Assets (or cash and security holdings) also are put into uniform categories. These items are grouped by type of holding, with holdings for insurance trust systems grouped separate from those of the general government. In spite of the effort to standardize the statistics to ensure comparability, users should be cautious about attempting to draw conclusions from direct comparisons of financial amounts for individual governments. Governments vary greatly in the types of services they provide, with patterns often, but not always, evident by state area. For example, some local governments directly finance and administer activities that elsewhere are undertaken by state governments. The share of government sector financial totals contributed by a state government or by local governments, therefore, differs materially from one state to another. Users can review the Governments Division Classification Manual for additional information about the financial categories contained in the tables and files. The manual contains definitions of the general and specific categories. It also contains examples of the types of financial trans- actions for the categories, including many specific programmatic expenditures. Users need to keep in mind that the financial amounts in the tables and files are statistical in nature. They do not represent accounting statements or conditions. Statistical Reliability The local government statistics in this survey are developed from a sample survey. Therefore, the local totals, as well as state and local aggregates, are considered estimated amounts subject to sampling error. 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 viewable table contains a column that gives users 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 3 percent. The estimates are also subject to the inaccuracies in classification, response, and processing. Efforts were made at all phases of collection, processing, and tabulation to minimize errors. However, the data are still subject to errors from estimating for missing data, errors from misreported data, errors from miscoding, and difficulties in identifying every unit that should be included in the report. Every effort was made to keep such errors to a minimum through care in examining, editing, and tabulating the data reported by government officials. Response to the sample survey is an important consideration in evaluating the quality of the estimates. Usable responses were available from 80.1 percent of the state and local governments. Imputations accounted for 6.2 percent of the estimate of total local government revenue, 5.9 percent of the total local government expenditure, and 5.8 percent of the total local government debt. Based on total state and local government financial measures, imputations accounted for 2.8 percent of the state and local revenue, 2.9 percent of the state and local expenditure, and 3.5 percent of the state and local debt. FILE NAMES AND TABLES Data files for state and local government finance estimates are available, in addition to the viewable tables. These can be downloaded from the Internet site. The data represent the fiscal year 1996, as explained previously. This section describes the files and their naming conventions. Viewable Tables These can be saved as ASCII text files. The basic file name structure is YYSTLxx.TXT YY = fiscal year (96 for 1996) STL = state and local data xx = the standard two character state abbreviation (and one file with "US" containing national summary data) Examples are -- 96STLAL 1996, state and local, state of Alabama. 96STLAK 1996, state and local, state of Alaska. State and Local Finance Estimates (Delimited File) This downloadable is an ASCII text, comma delimited file. It contains item code detail, each item code representing a financial category and transaction (property tax revenue, highway capital outlay, and so forth). Then, for each item code, the file contains three amounts "by level" within each state or area. Level refers to three options -- state and local government, state government only, and all local governments only. The basic file name structure is YYSTLEST.TXT YY = last two digits of fiscal year STL = refers to state and local data EST = refers to estimates For the 1996 survey, the filename is 96STLEST.TXT. The record layout is contained in the next section. The item code detail is shown at the end of this documentation. It applies to multiple data files and can be loaded into a file for application. Spreadsheet Files In addition to the individual viewable tables and files described above, the tables also are available for downloading in a spreadsheet format. These consist of two files, each with one-half of the states. These are MS Excel spreadsheet files (xls filename extensions). They yield content identical to the viewable tables. There are two files: 96STLSS1.XLS -- Contains the US summary to Mississippi 96STLSS2.XLS -- Contains Missouri to Wyoming The record content, as described in the next section, is nearly identical to that of the viewable tables, with self explanatory descriptive text for each row of data. Item Code Detail File (Public Use Format) This is a DOS, self-extracted ASCII text file. When opened, it becomes a fixed length, ASCII text file, but with a variable number of records per state and level combination. It is useful for database applications. This file contains detailed finance data for all states, the District of Columbia and a United States summary, by level of government (state plus local, states, local totals). The record layout and item code descriptions for this file are contained in the next sections. There are no summary totals (such as total revenue) in this file for any record. The file name is FIN96EST.EXE, which opens to a file of FIN96EST.TXT. Individual Unit File This is a DOS, self-extracted, ASCII fixed length text file. The file name is FIN96IND.EXE, which opens to a file of FIN96IND.TXT. It contains the same format (35 characters) as the Public Use File above. When inflated, this file will be about 15 megabytes (15,216,994 bytes). It contains 411,271 records. Users will need to download the file to an area larger than 15 megabytes. Directory Information File This file is a DOS, self-extracted, ASCII fixed length text file. The file name is FIN96GID.EXE. When opened, it will become FIN96GID.TXT, containing 13,668 records, and will take about 3 megabytes (2,965,957). An area of more than 3 MB is required to download and open this file. RECORD LAYOUTS The detailed record layouts for the files are described below. These are presented by file. State and Local Finance Estimates (Delimited File) The record layout for this file (96STLEST.TXT) is shown below. The delimiter is a comma. In addition to the use of the comma as a delimiter, the file is in a fixed length format. This represents a slight modification from the presentation of previous years. Positions Field Field From To Length Item code 1 3 3 Delimiter 4 4 1 United States: State and local 5 16 12 Delimiter 17 17 1 United States: State Govt 18 29 12 Delimiter 30 30 1 United States: Local Govts 31 42 12 Delimiter 43 43 1 Alabama: State and Local 44 55 12 Delimiter 56 56 1 Alabama: State Govt 57 68 12 Delimiter 69 69 1 Alabama: Local Govts 70 81 12 Delimiter 82 82 1 Alaska: State and Local 83 94 12 Delimiter 95 95 1 Alaska: State Govt 96 107 12 Delimiter 108 108 1 Alaska: Local Govts 109 120 12 Delimiter 121 121 1 Arizona: State and Local 122 133 12 Delimiter 134 134 1 Arizona: State Govt 135 146 12 Delimiter 147 147 1 Arizona: Local Govt 148 159 12 Delimiter 160 160 1 Arkansas: State and Local 161 172 12 Delimiter 173 173 1 Arkansas: State Govt 174 184 12 Delimiter 186 186 1 Arkansas: Local Govts 187 198 12 Delimiter 199 199 1 California: State and Local 200 211 12 Delimiter 212 212 1 California: State Govt 213 224 12 Delimiter 225 225 1 California: Local Govt 226 237 12 Delimiter 238 238 1 Colorado: State and Local 239 250 12 Delimiter 251 251 1 Colorado: State Govt 252 263 12 Delimiter 264 264 1 Colorado: Local Govts 265 276 12 Delimiter 277 277 1 Connecticut: State and Local 278 289 12 Delimiter 290 290 1 Connecticut: State Govt 291 302 12 Delimiter 303 303 1 Connecticut: Local Govts 304 315 12 Delimiter 316 316 1 Delaware: State and Local 317 328 12 Delimiter 329 329 1 Delaware: State Govt 330 341 12 Delimiter 342 342 1 Delaware: Local Govts 343 354 12 Delimiter 355 355 1 District of Columbia 356 367 12 Delimiter 368 368 1 District of Columbia 369 380 12 Delimiter 381 381 1 District of Columbia 382 393 12 Delimiter 394 394 1 Florida: State and Local 395 406 12 Delimiter 407 407 1 Florida: State Govt 408 419 12 Delimiter 420 420 1 Florida: Local Govts 421 432 12 Delimiter 433 433 1 Georgia: State and Local 434 445 12 Delimiter 446 446 1 Georgia: State Govt 447 458 12 Delimiter 459 459 1 Georgia: Local Govt 460 471 12 Delimiter 472 472 1 Hawaii: State and Local 473 484 12 Delimiter 485 485 1 Hawaii: State Govt 486 497 12 Delimiter 498 498 1 Hawaii: Local Govts 499 510 12 Delimiter 511 511 1 Idaho: State and Local 512 523 12 Delimiter 524 524 1 Idaho: State Govt 525 536 12 Delimiter 537 537 1 Idaho: Local Govts 538 549 12 Delimiter 550 550 1 Illinois: State and Local 551 562 12 Delimiter 563 563 1 Illinois: State Govt 564 575 12 Delimiter 576 576 1 Illinois: Local Govts 577 588 12 Delimiter 589 589 1 Indiana: State and Local 590 601 12 Delimiter 602 602 1 Indiana: State Govt 603 614 12 Delimiter 615 615 1 Indiana: Local Govt 616 627 12 Delimiter 628 628 1 Iowa: State and Local 629 640 12 Delimiter 641 641 1 Iowa: State Govt 642 653 12 Delimiter 654 654 1 Iowa: Local Govts 655 666 12 Delimiter 667 667 1 Kansas: State and Local 668 679 12 Delimiter 680 680 1 Kansas: State Govt 681 692 12 Delimiter 693 693 1 Kansas: Local Govts 694 705 12 Delimiter 706 706 1 Kentucky: State and Local 707 718 12 Delimiter 719 719 1 Kentucky: State Govt 720 731 12 Delimiter 732 732 1 Kentucky: Local Govts 733 744 12 Delimiter 745 745 1 Louisiana: State and Local 746 757 12 Delimiter 758 758 1 Louisiana: State Govt 759 770 12 Delimiter 771 771 1 Louisiana: Local Govts 772 783 12 Delimiter 784 784 1 Maine: State and Local 785 796 12 Delimiter 797 797 1 Maine: State Govt 798 809 12 Delimiter 810 810 1 Maine: Local Govts 811 822 12 Delimiter 823 823 1 Maryland: State and Local 824 835 12 Delimiter 836 836 1 Maryland: State Govt 837 848 12 Delimiter 849 849 1 Maryland: Local Govts 850 861 12 Delimiter 862 862 1 Massachusetts: State and Local 863 874 12 Delimiter 875 875 1 Massachusetts: State Govt 876 887 12 Delimiter 888 888 1 Massachusetts: Local Govts 889 900 12 Delimiter 901 901 1 Michigan: State and Local 902 913 12 Delimiter 914 914 1 Michigan: State Govt 915 926 12 Delimiter 927 927 1 Michigan: Local Govts 928 939 12 Delimiter 940 940 1 Minnesota: State and Local 941 952 12 Delimiter 953 953 1 Minnesota: State Govt 954 965 12 Delimiter 966 966 1 Minnesota: Local Govts 967 978 12 Delimiter 979 979 1 Mississippi: State and Local 980 991 12 Delimiter 992 992 1 Mississippi: State Govt 993 1004 12 Delimiter 1005 1005 1 Mississippi: Local Govts 1006 1017 12 Delimiter 1018 1018 1 Missouri: State and Local 1019 1030 12 Delimiter 1031 1031 1 Missouri: State Govt 1032 1043 12 Delimiter 1044 1044 1 Missouri: Local Govts 1045 1056 12 Delimiter 1057 1057 1 Montana: State and Local 1058 1069 12 Delimiter 1070 1070 1 Montana: State Govt 1071 1082 12 Delimiter 1083 1083 1 Montana: Local Govts 1084 1095 12 Delimiter 1096 1096 1 Nebraska: State and Local 1097 1108 12 Delimiter 1109 1109 1 Nebraska: State Govt 1110 1121 12 Delimiter 1122 1122 1 Nebraska: Local Govt 1123 1134 12 Delimiter 1135 1135 1 Nevada: State and Local 1136 1147 12 Delimiter 1148 1148 1 Nevada: State Govt 1149 1160 12 Delimiter 1161 1161 1 Nevada: Local Govts 1162 1173 12 Delimiter 1174 1174 1 New Hampshire: State and Local 1175 1186 12 Delimiter 1187 1187 1 New Hampshire: State Govt 1188 1199 12 Delimiter 1200 1200 1 New Hampshire: Local Govts 1201 1212 12 Delimiter 1213 1213 1 New Jersey: State and Local 1214 1225 12 Delimiter 1226 1226 1 New Jersey: State Govt 1227 1238 12 Delimiter 1239 1239 1 New Jersey: Local Govts 1240 1251 12 Delimiter 1252 1252 1 New Mexico: State and Local 1253 1264 12 Delimiter 1265 1265 1 New Mexico: State Govt 1266 1277 12 Delimiter 1278 1278 1 New Mexico: Local Govt 1279 1290 12 Delimiter 1291 1291 1 New York: State and Local 1292 1303 12 Delimiter 1304 1304 1 New York: State Govt 1305 1316 12 Delimiter 1317 1317 1 New York: Local Govts 1318 1329 12 Delimiter 1330 1330 1 North Carolina: State and Local 1331 1342 12 Delimiter 1343 1343 1 North Carolina: State Govt 1344 1355 12 Delimiter 1356 1356 1 North Carolina: Local Govts 1357 1368 12 Delimiter 1369 1369 1 North Dakota: State and Local 1370 1381 12 Delimiter 1382 1382 1 North Dakota: State Govt 1383 1394 12 Delimiter 1395 1395 1 North Dakota: Local Govts 1396 1407 12 Delimiter 1408 1408 1 Ohio: State and Local 1409 1420 12 Delimiter 1421 1421 1 Ohio: State Govt 1422 1433 12 Delimiter 1434 1434 1 Ohio: Local Govts 1435 1446 12 Delimiter 1447 1447 1 Oklahoma: State and Local 1448 1459 12 Delimiter 1460 1460 1 Oklahoma: State Govt 1461 1472 12 Delimiter 1473 1473 1 Oklahoma: Local Govts 1474 1485 12 Delimiter 1486 1486 1 Oregon: State and Local 1487 1498 12 Delimiter 1499 1499 1 Oregon: State Govt 1500 1511 12 Delimiter 1512 1512 1 Oregon: Local Govts 1513 1524 12 Delimiter 1525 1525 1 Pennsylvania: State and Local 1526 1537 12 Delimiter 1538 1538 1 Pennsylvania: State Govt 1539 1550 12 Delimiter 1551 1551 1 Pennsylvania: Local Govts 1552 1563 12 Delimiter 1564 1564 1 Rhode Island: State and Local 1565 1576 12 Delimiter 1577 1577 1 Rhode Island: State Govt 1578 1589 12 Delimiter 1590 1590 1 Rhode Island: Local Govt 1591 1602 12 Delimiter 1603 1603 1 South Carolina: State and Local 1604 1615 12 Delimiter 1616 1616 1 South Carolina: State Govt 1617 1628 12 Delimiter 1629 1629 1 South Carolina: Local Govts 1630 1641 12 Delimiter 1642 1642 1 South Dakota: State and Local 1643 1654 12 Delimiter 1655 1655 1 South Dakota: State Govt 1656 1667 12 Delimiter 1668 1668 1 South Dakota: Local Govts 1669 1680 12 Delimiter 1681 1681 1 Tennessee: State and Local 1682 1693 12 Delimiter 1694 1694 1 Tennessee: State Govt 1695 1706 12 Delimiter 1707 1707 1 Tennessee: Local Govts 1708 1719 12 Delimiter 1720 1720 1 Texas: State and Local 1721 1732 12 Delimiter 1733 1733 1 Texas: State Govt 1734 1745 12 Delimiter 1746 1746 1 Texas: Local Govts 1747 1758 12 Delimiter 1759 1759 1 Utah: State and Local 1760 1771 12 Delimiter 1772 1772 1 Utah: State Govt 1773 1784 12 Delimiter 1785 1785 1 Utah: Local Govts 1786 1797 12 Delimiter 1798 1798 1 Vermont: State and Local 1799 1810 12 Delimiter 1811 1811 1 Vermont: State Govt 1812 1823 12 Delimiter 1824 1824 1 Vermont: Local Govts 1825 1836 12 Delimiter 1837 1837 1 Virginia: State and Local 1838 1849 12 Delimiter 1850 1850 1 Virginia: State Govt 1851 1862 12 Delimiter 1863 1863 1 Virginia: Local Govts 1864 1875 12 Delimiter 1876 1876 1 Washington: State and Local 1877 1888 12 Delimiter 1889 1889 1 Washington: State Govt 1890 1901 12 Delimiter 1902 1902 1 Washington: Local Govts 1903 1914 12 Delimiter 1915 1915 1 West Virginia: State and Local 1916 1927 12 Delimiter 1928 1928 1 West Virginia: State Govt 1929 1940 12 Delimiter 1941 1941 1 West Virginia: Local Govts 1942 1953 12 Delimiter 1954 1954 1 Wisconsin: State and Local 1955 1966 12 Delimiter 1967 1967 1 Wisconsin: State Govt 1968 1979 12 Delimiter 1980 1980 1 Wisconsin: Local Govts 1981 1992 10 Delimiter 1993 1993 1 Wyoming: State and Local 1994 2005 12 Delimiter 2006 2006 1 Wyoming: State Govt 2007 2018 12 Delimiter 2019 2019 1 Wyoming: Local Govts 2020 2031 12 The item code detail is shown at the end of this documentation. It applies to multiple data files and can be loaded into a file for application. Spreadsheet Files There are two files: 96STLSS1.XLS -- Contains the US summary to Mississippi 96STLSS2.XLS -- Contains Missouri to Wyoming The record layout is nearly identical to the viewable tables. Descriptive text for each row of data is self explanatory. The difference between the downloadable spreadsheet files and the viewable tables is the addition, in the spreadsheet files, of a row for the statistics on Personal Income, by state area. The spreadsheet files are in a Microsoft Excel format. Item Code Detail File This is an ASCII text file in fixed length format. Filename: FIN96EST.EXE (opens to FIN96EST.TXT) Description: 1996 finance estimate detail data (no summary amounts) Size: 1,421,022 bytes File Type: ASCII Count: 38,406 Note: This is a DOS, self-extracted, ASCII file with a size of about 1.5 megabyte after inflation. Users will need to download the file to an area larger than 1.5 megabyte. To inflate the file, double click on the file name. The inflated file name will be FIN96EST.TXT. Positions Field Field From To length State code 1-2 2 (Refer to State abbreviations and state codes above. States & DC in alpha sequence) Level of geography code 3 1 1 = state + local estimate 2 = state 3 = local estimate Blank 4-14 11 Item-code 15-17 3 (Refer to item code descriptions in the next section) Amount (in thousands of dollars) 18-29 12 Survey Year 30-31 2 Year of data 32-33 2 Type of data ("ES") 34-35 2 Individual Unit File This file contains the same record layout as the Item Code Detail File (the "Public Use," 35 character ASCII text file, described above). It has a fixed record layout, but contains variable record counts per unit of government. There are no records that contain "zero" dollars for any data item. Users should note that the individual unit data on this file cannot be aggregated. For any financial item or combination of financial items, the amounts will not sum to the estimates contained in the summary files above or the viewable tables. The summary files are estimated amounts, as described earlier. They are developed using statistical methods that involve sampling, benchmarking to the Census of Governments, and regression estimation techniques. The record layout is below. Positions Field Field From To Length State code 1 2 2 Type code 3 3 1 County code 4 6 3 Unit code 7 9 3 Sup code 10 12 3 Sub code 13 14 2 Line item code 15 17 3 Amount (thousands of dollars) 18 29 12 Survey year 30 31 2 Year of data 32 33 2 Origin 34 35 2 Directory File The record layout is below. This file is an ASCII text, fixed length record format. It contains basic identifier information for each unit of government canvassed in the 1996 annual finance survey. Positions Field Field From To Length State code 1 2 2 Type code 3 3 1 County code 4 6 3 Unit code 7 9 3 Sup code 10 12 3 Sub code 13 14 2 Government name 15 78 64 Region 79 79 1 County name 80 109 30 FIPS state code 110 111 2 FIPS county code 112 114 3 FIPS place code 115 119 5 FIPS MSA code 120 123 4 FIPS CMSA code 124 125 2 Population 126 134 9 Population year 135 136 2 Space 137 145 9 Weight 146 152 7 Fiscal year 153 156 4 Space 157 197 41 Survey year 198 199 2 Status flag 200 201 2 Space 202 206 5 STATE ABBREVIATIONS The following are the abbreviations used to designate state government or state geographic areas. United States refers to national totals. United States US 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 ITEM CODES AND SHORT DESCRIPTIONS Listed below are the item codes used to identify each financial item in the data files created for this survey. Each contains the three character code and a brief title or description of the code. For additional explanation of the item code, users should refer to the Governments Division's Classification Manual on Government Finances and Employment. This is available in hard copy and on the Internet site. Item code Description POP Population (thousands) I99 State Personal Income 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 A60 Charges - Parking Facilities 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 C21 State Intergovernmental - Education C30 State Intergovernmental - General Local Support C42 State Intergovernmental - Health and Hospitals C46 State Intergovernmental - Highways C50 State Intergovernmental - Housing and Community Development C79 State Intergovernmental - Public Welfare C80 State Intergovernmental - Sewerage C89 State Intergovernmental - All Other C91 State Intergovernmental - Water Utilities C92 State Intergovernmental - Electric Utilities C93 State Intergovernmental - Gas Utilities C94 State Intergovernmental - Transit Utilities D11 Local Intergovernmental - Interschool Transfer D21 Local Intergovernmental - Education D30 Local Intergovernmental - General Support D42 Local Intergovernmental - Health & Hospitals D46 Local Intergovernmental - Highways D50 Local Intergovernmental - Housing and Community Development 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 E24 Current Operations - Fire Protection 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 E60 Current Operations - Parking Facilities 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 F24 Construction - Fire Protection 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 F60 Construction - Parking Facilities 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 - Other General Purposes 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 G24 Other Capital Outlay - Fire Protection 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 G60 Other Capital Outlay - Parking Facilities 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 Interest on General 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 - Elementary & Secondary Education 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 K24 Equipment Only - Fire Protection 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 K60 Equipment Only - Parking Facilities 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 L01 Intergovernmental to State - Air Transportation L05 Intergovernmental to State - Other Corrections L12 Intergovernmental to State - Elementary & Secondary Education L18 Intergovernmental to State - Other Higher Education L23 Intergovernmental to State - Financial Administration L24 Intergovernmental to State - Fire Protection L25 Intergovernmental to State - Judicial and Legal L29 Intergovernmental to State - Central Staff Services L32 Intergovernmental to State - Other Health L38 Intergovernmental to State - Other Hospitals L44 Intergovernmental to State - Regular Highways L50 Intergovernmental to State - Housing & Community Development L52 Intergovernmental to State - Libraries L59 Intergovernmental to State - Other Natural Resources L60 Intergovernmental to State - Parking Facilities L61 Intergovernmental to State - Parks and Recreation L62 Intergovernmental to State - Police Protection L66 Intergovernmental to State - Protective Inspection & Regulation, NEC L67 Intergovernmental to State - Federal Categorical Assistance Programs L79 Intergovernmental to State - Public Welfare L80 Intergovernmental to State - Sewerage L81 Intergovernmental to State - Solid Waste Management L87 Intergovernmental to State - Sea and Inland Port Facilities L89 Intergovernmental to State - Other and Unallocable L91 Intergovernmental to State - Water Utilities L92 Intergovernmental to State - Electrical Utilities L93 Intergovernmental to State - Gas Utilities L94 Intergovernmental to State - 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 M24 Intergovernmental to Local NEC - Fire Protection 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 M60 Intergovernmental to Local NEC - Parking Facilities M61 Intergovernmental to Local NEC - Parks & Recreation M62 Intergovernmental to Local NEC - Police Protection M66 Intergovernmental to Local NEC - Protective Inspection & Regulation, NEC 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 & 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 U10 Miscellaneous - Housing and Community Development Sale 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 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 X04 Employee Retirement - From Local Government 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 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 19A Long Term Debt Beginning Outstanding - Water Utilities 19B Long Term Debt Beginning Outstanding - Electric Utilities 19C Long Term Debt Beginning Outstanding - Gas Utilities 19D Long Term Debt Beginning Outstanding - Transit Utilities 19H Long Term Debt Beginning Outstanding Education, NEC 19T Long Term Debt Beginning Outstanding - Industrial Revenue 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 29A Long Term Debt Issue, Unspecified - Water Utilities 29B Long Term Debt Issue, Unspecified - Electric Utilities 29C Long Term Debt Issue, Unspecified - Gas Utilities 29D Long Term Debt Issue, Unspecified - Transit Utilities 29F Long Term Debt Issue, Unspecified - Elementary/Secondary Education 29G Long Term Debt Issue, Unspecified - Higher Education & Other Education 29X Long Term Debt Issue, Unspecified - All Other Debt 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 39A Long Term Debt Retired Unspecified - Water Utilities 39B Long Term Debt Retired Unspecified - Electric Utilities 39C Long Term Debt Retired Unspecified - Gas Utilities 39D Long Term Debt Retired Unspecified - Transit Utilities 39F Long Term Debt Retired Unspecified - Elementary and Secondary Education 39G Long Term Debt Retired Unspecified - Higher and Other Education 39X Long Term Debt Retired Unspecified - All Other Debt 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 SOURCES AND CONTACTS The Internet site for the Census Bureau's Governments Division contains other information that could be useful for interpreting and analyzing the data (tables and files) for this Annual Survey of State and Local Government Finances. An important information source is the Governments Division's Classification Manual, which can be accessed from the Internet site. The address is: http://www.census.gov/govs/www/index/html For information about the tables, data files, or the state and local government finance survey program, users can contact any of the following staff at the Census Bureau: David Kellerman dkellerm@info.census.gov William Kehm william.n.kehm@ccmail.census.gov Chris Kubacki chris_r_kubacki@ccmail.census.gov John Kennedy jkennedy@census.gov The telephone number is 301-457-1502. The address is Finance Branch Governments Division Bureau of the Census Washington, DC 20233