STATE GOVERNMENT FINANCES
(Amounts are in thousands.  Per capita in dollars.)

                                                      Percent           Per
IDAHO                                        1992 Distribution       capita

Population (thousands)                      1,039           -             -
Total Revenue                           2,827,234       100.0%     2,721.11
  General revenue                       2,452,721        86.8%     2,360.66
    Intergovernmental revenue             643,738        22.8%       619.57
    Taxes                               1,396,013        49.4%     1,343.61
      General sales                       441,601        15.6%       425.03
      Selective sales                     211,197         7.5%       203.27
      License taxes                       115,352         4.1%       111.02
      Individual income                   535,482        18.9%       515.38
      Corporation net income               68,171         2.4%        65.61
      Other taxes                          24,210         0.9%        23.30
    Current charges                       169,766         6.0%       163.39
    Miscellaneous general revenue         243,204         8.6%       234.08
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                    32,701         1.2%        31.47
  Insurance trust revenue                 341,812        12.1%       328.98

Total Expenditure                       2,604,107       100.0%     2,506.36
  Intergovernmental expenditure           780,742        30.0%       751.44
  Direct expenditure                    1,823,365        70.0%     1,754.92
    Current operation                   1,170,495        44.9%     1,126.56
    Capital outlay                        258,447         9.9%       248.75
    Insurance benefits and repayments     253,266         9.7%       243.76
    Assistance and subsidies               42,565         1.6%        40.97
    Interest on debt                       98,592         3.8%        94.89
Exhibit:  Salaries and wages              467,534        18.0%       449.98

Total expenditure                       2,604,107       100.0%     2,506.36
  General expenditure                   2,315,712        88.9%     2,228.79
        Intergovernmental expenditure     780,742        30.0%       751.44
        Direct expenditure              1,534,970        58.9%     1,477.35
  General expenditure, by function:
      Education                           986,673        37.9%       949.64
      Public welfare                      352,315        13.5%       339.09
      Hospitals                            32,677         1.3%        31.45
      Health                               61,743         2.4%        59.43
      Highways                            290,629        11.2%       279.72
      Police protection                    28,782         1.1%        27.70
      Correction                           57,671         2.2%        55.51
      Natural resources                   100,764         3.9%        96.98
      Parks and recreation                 15,750         0.6%        15.16
      Governmental administration          77,737         3.0%        74.82
      Interest on general debt             98,592         3.8%        94.89
      Other and unallocable               212,379         8.2%       204.41
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                35,129         1.3%        33.81
  Insurance trust expenditure             253,266         9.7%       243.76

Debt at end of fiscal year              1,292,022       100.0%     1,243.52

Cash and Security Holdings              3,905,672       100.0%     3,759.07