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

                                                      Percent           Per
PENNSYLVANIA                                 1993 Distribution       capita

Population (thousands)                     11,961           -             -
Total Revenue                          37,841,565       100.0%     3,163.75
  General revenue                      29,974,280        79.2%     2,506.00
    Intergovernmental revenue           8,076,161        21.3%       675.21
    Taxes                              16,662,962        44.0%     1,393.11
      General sales                     4,828,823        12.8%       403.71
      Selective sales                   2,961,505         7.8%       247.60
      License taxes                     1,757,030         4.6%       146.90
      Individual income                 4,657,926        12.3%       389.43
      Corporation net income            1,469,962         3.9%       122.90
      Other taxes                         987,716         2.6%        82.58
    Current charges                     2,889,878         7.6%       241.61
    Miscellaneous general revenue       2,345,279         6.2%       196.08
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                   671,703         1.8%        56.16
  Insurance trust revenue               7,195,582        19.0%       601.59

Total Expenditure                      34,359,276       100.0%     2,872.61
  Intergovernmental expenditure         8,378,102        24.4%       700.45
  Direct expenditure                   25,981,174        75.6%     2,172.16
    Current operation                  16,906,542        49.2%     1,413.47
    Capital outlay                      1,419,461         4.1%       118.67
    Insurance benefits and repayments   5,021,169        14.6%       419.80
    Assistance and subsidies            1,670,537         4.9%       139.67
    Interest on debt                      963,465         2.8%        80.55
Exhibit:  Salaries and wages            4,403,077        12.8%       368.12

Total expenditure                      34,359,276       100.0%     2,872.61
  General expenditure                  28,704,733        83.5%     2,399.86
        Intergovernmental expenditure   8,378,102        24.4%       700.45
        Direct expenditure             20,326,631        59.2%     1,699.41
  General expenditure, by function:
      Education                         8,688,571        25.3%       726.41
      Public welfare                    8,959,035        26.1%       749.02
      Hospitals                         1,363,708         4.0%       114.01
      Health                            1,228,100         3.6%       102.68
      Highways                          2,302,727         6.7%       192.52
      Police protection                   310,447         0.9%        25.95
      Correction                          627,350         1.8%        52.45
      Natural resources                   367,231         1.1%        30.70
      Parks and recreation                 90,856         0.3%         7.60
      Governmental administration         934,312         2.7%        78.11
      Interest on general debt            963,465         2.8%        80.55
      Other and unallocable             2,868,931         8.3%       239.86
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure               633,374         1.8%        52.95
  Insurance trust expenditure           5,021,169        14.6%       419.80

Debt at end of fiscal year             12,989,361       100.0%     1,085.98

Cash and Security Holdings             49,036,946       100.0%     4,099.74