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

                                                      Percent           Per
PENNSYLVANIA                                 1992 Distribution       capita

Population (thousands)                     11,961           -             -
Total Revenue                          36,698,935       100.0%     3,068.22
  General revenue                      29,859,039        81.4%     2,496.37
    Intergovernmental revenue           8,016,454        21.8%       670.22
    Taxes                              16,269,988        44.3%     1,360.25
      General sales                     4,499,734        12.3%       376.20
      Selective sales                   2,766,161         7.5%       231.27
      License taxes                     1,769,602         4.8%       147.95
      Individual income                 4,689,139        12.8%       392.04
      Corporation net income            1,623,774         4.4%       135.76
      Other taxes                         921,578         2.5%        77.05
    Current charges                     2,806,423         7.6%       234.63
    Miscellaneous general revenue       2,766,174         7.5%       231.27
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                   667,257         1.8%        55.79
  Insurance trust revenue               6,172,639        16.8%       516.06

Total Expenditure                      34,821,691       100.0%     2,911.27
  Intergovernmental expenditure         8,616,122        24.7%       720.35
  Direct expenditure                   26,205,569        75.3%     2,190.92
    Current operation                  17,065,820        49.0%     1,426.79
    Capital outlay                      2,379,438         6.8%       198.93
    Insurance benefits and repayments   4,118,037        11.8%       344.29
    Assistance and subsidies            1,567,486         4.5%       131.05
    Interest on debt                    1,074,788         3.1%        89.86
Exhibit:  Salaries and wages            4,576,908        13.1%       382.65

Total expenditure                      34,821,691       100.0%     2,911.27
  General expenditure                  30,065,213        86.3%     2,513.60
        Intergovernmental expenditure   8,616,122        24.7%       720.35
        Direct expenditure             21,449,091        61.6%     1,793.25
  General expenditure, by function:
      Education                         9,700,120        27.9%       810.98
      Public welfare                    9,599,604        27.6%       802.58
      Hospitals                         1,406,827         4.0%       117.62
      Health                              993,153         2.9%        83.03
      Highways                          2,191,425         6.3%       183.21
      Police protection                   308,727         0.9%        25.81
      Correction                          588,169         1.7%        49.17
      Natural resources                   363,354         1.0%        30.38
      Parks and recreation                107,863         0.3%         9.02
      Governmental administration         870,630         2.5%        72.79
      Interest on general debt          1,074,788         3.1%        89.86
      Other and unallocable             2,860,553         8.2%       239.16
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure               638,441         1.8%        53.38
  Insurance trust expenditure           4,118,037        11.8%       344.29

Debt at end of fiscal year             12,962,120       100.0%     1,083.70

Cash and Security Holdings             42,919,927       100.0%     3,588.32