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

                                                      Percent           Per
NORTH DAKOTA                                 1994 Distribution       capita

Population (thousands)                        638           -             -
Total Revenue                           2,288,977       100.0%     3,587.74
  General revenue                       2,009,594        87.8%     3,149.83
    Intergovernmental revenue             657,988        28.7%     1,031.33
    Taxes                                 884,714        38.7%     1,386.70
      General sales                       256,203        11.2%       401.57
      Selective sales                     240,530        10.5%       377.01
      License taxes                        63,632         2.8%        99.74
      Individual income                   136,944         6.0%       214.65
      Corporation net income               71,461         3.1%       112.01
      Other taxes                         115,944         5.1%       181.73
    Current charges                       353,500        15.4%       554.08
    Miscellaneous general revenue         113,392         5.0%       177.73
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                         0         0.0%         0.00
  Insurance trust revenue                 279,383        12.2%       437.90

Total Expenditure                       2,083,430       100.0%     3,265.56
  Intergovernmental expenditure           422,452        20.3%       662.15
  Direct expenditure                    1,660,978        79.7%     2,603.41
    Current operation                   1,180,047        56.6%     1,849.60
    Capital outlay                        188,302         9.0%       295.14
    Insurance benefits and repayments     197,716         9.5%       309.90
    Assistance and subsidies               37,207         1.8%        58.32
    Interest on debt                       57,706         2.8%        90.45
Exhibit:  Salaries and wages              399,318        19.2%       625.89

Total expenditure                       2,083,430       100.0%     3,265.56
  General expenditure                   1,885,714        90.5%     2,955.66
        Intergovernmental expenditure     422,452        20.3%       662.15
        Direct expenditure              1,463,262        70.2%     2,293.51
  General expenditure, by function:
      Education                           722,355        34.7%     1,132.22
      Public welfare                      365,385        17.5%       572.70
      Hospitals                            54,260         2.6%        85.05
      Health                               47,546         2.3%        74.52
      Highways                            236,317        11.3%       370.40
      Police protection                     6,668         0.3%        10.45
      Correction                           17,389         0.8%        27.26
      Natural resources                    78,060         3.7%       122.35
      Parks and recreation                  7,092         0.3%        11.12
      Governmental administration          42,363         2.0%        66.40
      Interest on general debt             57,706         2.8%        90.45
      Other and unallocable               250,573        12.0%       392.75
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                     0         0.0%         0.00
  Insurance trust expenditure             197,716         9.5%       309.90

Debt at end of fiscal year                756,667       100.0%     1,186.00

Cash and Security Holdings              2,779,476       100.0%     4,356.55