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

                                                      Percent           Per
WEST VIRGINIA                                1992 Distribution       capita

Population (thousands)                      1,801           -             -
Total Revenue                           5,452,191       100.0%     3,027.31
  General revenue                       4,558,622        83.6%     2,531.16
    Intergovernmental revenue           1,490,087        27.3%       827.37
    Taxes                               2,351,858        43.1%     1,305.86
      General sales                       796,889        14.6%       442.47
      Selective sales                     425,259         7.8%       236.12
      License taxes                       141,056         2.6%        78.32
      Individual income                   612,619        11.2%       340.15
      Corporation net income              182,081         3.3%       101.10
      Other taxes                         193,954         3.6%       107.69
    Current charges                       415,006         7.6%       230.43
    Miscellaneous general revenue         301,671         5.5%       167.50
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                    45,591         0.8%        25.31
  Insurance trust revenue                 847,978        15.6%       470.84

Total Expenditure                       5,261,795       100.0%     2,921.60
  Intergovernmental expenditure         1,149,496        21.8%       638.25
  Direct expenditure                    4,112,299        78.2%     2,283.34
    Current operation                   2,596,757        49.4%     1,441.84
    Capital outlay                        370,284         7.0%       205.60
    Insurance benefits and repayments     825,877        15.7%       458.57
    Assistance and subsidies              147,077         2.8%        81.66
    Interest on debt                      172,304         3.3%        95.67
Exhibit:  Salaries and wages              734,489        14.0%       407.82

Total expenditure                       5,261,795       100.0%     2,921.60
  General expenditure                   4,395,674        83.5%     2,440.69
        Intergovernmental expenditure   1,149,496        21.8%       638.25
        Direct expenditure              3,246,178        61.7%     1,802.43
  General expenditure, by function:
      Education                         1,753,193        33.3%       973.46
      Public welfare                    1,094,068        20.8%       607.48
      Hospitals                            89,277         1.7%        49.57
      Health                              107,815         2.0%        59.86
      Highways                            510,002         9.7%       283.18
      Police protection                    23,850         0.5%        13.24
      Correction                           36,491         0.7%        20.26
      Natural resources                   103,038         2.0%        57.21
      Parks and recreation                 38,497         0.7%        21.38
      Governmental administration         170,728         3.2%        94.80
      Interest on general debt            172,304         3.3%        95.67
      Other and unallocable               296,411         5.6%       164.58
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                40,244         0.8%        22.35
  Insurance trust expenditure             825,877        15.7%       458.57

Debt at end of fiscal year              2,594,324       100.0%     1,440.49

Cash and Security Holdings              5,492,334       100.0%     3,049.60