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

                                                      Percent           Per
NEBRASKA                                     1992 Distribution       capita

Population (thousands)                      1,593           -             -
Total Revenue                           3,752,607       100.0%     2,355.69
  General revenue                       3,525,758        94.0%     2,213.28
    Intergovernmental revenue             897,151        23.9%       563.18
    Taxes                               1,889,877        50.4%     1,186.36
      General sales                       663,159        17.7%       416.30
      Selective sales                     335,754         8.9%       210.77
      License taxes                       122,367         3.3%        76.82
      Individual income                   652,638        17.4%       409.69
      Corporation net income              103,617         2.8%        65.05
      Other taxes                          12,342         0.3%         7.75
    Current charges                       452,315        12.1%       283.94
    Miscellaneous general revenue         286,415         7.6%       179.80
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                         0         0.0%         0.00
  Insurance trust revenue                 226,849         6.0%       142.40

Total Expenditure                       3,623,768       100.0%     2,274.81
  Intergovernmental expenditure         1,047,544        28.9%       657.59
  Direct expenditure                    2,576,224        71.1%     1,617.22
    Current operation                   1,901,333        52.5%     1,193.55
    Capital outlay                        365,268        10.1%       229.30
    Insurance benefits and repayments      88,476         2.4%        55.54
    Assistance and subsidies               93,233         2.6%        58.53
    Interest on debt                      127,914         3.5%        80.30
Exhibit:  Salaries and wages              836,290        23.1%       524.98

Total expenditure                       3,623,768       100.0%     2,274.81
  General expenditure                   3,535,292        97.6%     2,219.27
        Intergovernmental expenditure   1,047,544        28.9%       657.59
        Direct expenditure              2,487,748        68.7%     1,561.67
  General expenditure, by function:
      Education                         1,258,940        34.7%       790.30
      Public welfare                      706,417        19.5%       443.45
      Hospitals                           235,982         6.5%       148.14
      Health                              143,469         4.0%        90.06
      Highways                            442,543        12.2%       277.80
      Police protection                    35,646         1.0%        22.38
      Correction                           73,336         2.0%        46.04
      Natural resources                   107,954         3.0%        67.77
      Parks and recreation                 18,239         0.5%        11.45
      Governmental administration          91,731         2.5%        57.58
      Interest on general debt            127,914         3.5%        80.30
      Other and unallocable               293,516         8.1%       184.25
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                     0         0.0%         0.00
  Insurance trust expenditure              88,476         2.4%        55.54

Debt at end of fiscal year              1,754,223       100.0%     1,101.21

Cash and Security Holdings              3,848,450       100.0%     2,415.85