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

                                                      Percent           Per
WEST VIRGINIA                                1993 Distribution       capita

Population (thousands)                      1,801           -             -
Total Revenue                           6,047,454       100.0%     3,357.83
  General revenue                       5,016,409        83.0%     2,785.35
    Intergovernmental revenue           1,787,178        29.6%       992.33
    Taxes                               2,474,727        40.9%     1,374.08
      General sales                       714,369        11.8%       396.65
      Selective sales                     621,094        10.3%       344.86
      License taxes                       134,603         2.2%        74.74
      Individual income                   621,174        10.3%       344.91
      Corporation net income              179,009         3.0%        99.39
      Other taxes                         204,478         3.4%       113.54
    Current charges                       457,161         7.6%       253.84
    Miscellaneous general revenue         297,343         4.9%       165.10
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                    46,284         0.8%        25.70
  Insurance trust revenue                 984,761        16.3%       546.79

Total Expenditure                       5,943,099       100.0%     3,299.89
  Intergovernmental expenditure         1,226,379        20.6%       680.94
  Direct expenditure                    4,716,720        79.4%     2,618.95
    Current operation                   2,945,310        49.6%     1,635.37
    Capital outlay                        402,476         6.8%       223.47
    Insurance benefits and repayments   1,067,560        18.0%       592.76
    Assistance and subsidies              146,791         2.5%        81.51
    Interest on debt                      154,583         2.6%        85.83
Exhibit:  Salaries and wages              743,756        12.5%       412.97

Total expenditure                       5,943,099       100.0%     3,299.89
  General expenditure                   4,832,665        81.3%     2,683.32
        Intergovernmental expenditure   1,226,379        20.6%       680.94
        Direct expenditure              3,606,286        60.7%     2,002.38
  General expenditure, by function:
      Education                         1,870,421        31.5%     1,038.55
      Public welfare                    1,394,431        23.5%       774.25
      Hospitals                            93,704         1.6%        52.03
      Health                              102,208         1.7%        56.75
      Highways                            584,337         9.8%       324.45
      Police protection                    23,540         0.4%        13.07
      Correction                           37,450         0.6%        20.79
      Natural resources                    94,940         1.6%        52.72
      Parks and recreation                 37,467         0.6%        20.80
      Governmental administration         171,146         2.9%        95.03
      Interest on general debt            154,583         2.6%        85.83
      Other and unallocable               268,438         4.5%       149.05
  Utility expenditure                       3,229         0.1%         1.79
  Liquor stores expenditure                39,645         0.7%        22.01
  Insurance trust expenditure           1,067,560        18.0%       592.76

Debt at end of fiscal year              2,683,982       100.0%     1,490.27

Cash and Security Holdings              5,900,542       100.0%     3,276.26