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

                                                      Percent           Per
IDAHO - PRELIMINARY                          1994 Distribution       capita

Population (thousands)                      1,133           -             -
Total Revenue                           3,628,484       100.0%     3,202.55
  General revenue                       2,845,137        78.4%     2,511.15
    Intergovernmental revenue             706,960        19.5%       623.97
    Taxes                               1,616,901        44.6%     1,427.10
      General sales                       544,145        15.0%       480.27
      Selective sales                     231,702         6.4%       204.50
      License taxes                       151,600         4.2%       133.80
      Individual income                   563,351        15.5%       497.22
      Corporation net income               87,933         2.4%        77.61
      Other taxes                          38,170         1.1%        33.69
    Current charges                       226,933         6.3%       200.29
    Miscellaneous general revenue         294,343         8.1%       259.79
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                    44,841         1.2%        39.58
  Insurance trust revenue                 738,506        20.4%       651.81

Total Expenditure                       2,989,324       100.0%     2,638.41
  Intergovernmental expenditure           858,750        28.7%       757.94
  Direct expenditure                    2,130,574        71.3%     1,880.47
    Current operation                   1,351,073        45.2%     1,192.47
    Capital outlay                        323,080        10.8%       285.15
    Insurance benefits and repayments     312,068        10.4%       275.44
    Assistance and subsidies               53,348         1.8%        47.09
    Interest on debt                       91,005         3.0%        80.32
Exhibit:  Salaries and wages              503,023        16.8%       443.97

Total expenditure                       2,989,324       100.0%     2,638.41
  General expenditure                   2,649,688        88.6%     2,338.65
        Intergovernmental expenditure     858,750        28.7%       757.94
        Direct expenditure              1,790,938        59.9%     1,580.70
  General expenditure, by function:
      Education                         1,111,705        37.2%       981.20
      Public welfare                      453,576        15.2%       400.33
      Hospitals                            37,919         1.3%        33.47
      Health                               74,583         2.5%        65.83
      Highways                            312,551        10.5%       275.86
      Police protection                    35,189         1.2%        31.06
      Correction                           69,823         2.3%        61.63
      Natural resources                   104,721         3.5%        92.43
      Parks and recreation                 17,692         0.6%        15.62
      Governmental administration          81,711         2.7%        72.12
      Interest on general debt             91,005         3.0%        80.32
      Other and unallocable               259,213         8.7%       228.78
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                27,568         0.9%        24.33
  Insurance trust expenditure             312,068        10.4%       275.44

Debt at end of fiscal year              1,280,743       100.0%     1,130.40

Cash and Security Holdings              5,039,214       100.0%     4,447.67