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

                                                      Percent           Per
OHIO                                         1994 Distribution       capita

Population (thousands)                     11,102           -             -
Total Revenue                          40,836,362       100.0%     3,678.29
  General revenue                      27,051,863        66.2%     2,436.67
    Intergovernmental revenue           8,217,789        20.1%       740.21
    Taxes                              14,188,451        34.7%     1,278.01
      General sales                     4,479,907        11.0%       403.52
      Selective sales                   2,671,198         6.5%       240.61
      License taxes                     1,165,990         2.9%       105.03
      Individual income                 5,110,016        12.5%       460.28
      Corporation net income              652,543         1.6%        58.78
      Other taxes                         108,797         0.3%         9.80
    Current charges                     2,973,503         7.3%       267.83
    Miscellaneous general revenue       1,672,120         4.1%       150.61
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                   365,920         0.9%        32.96
  Insurance trust revenue              13,418,579        32.9%     1,208.66

Total Expenditure                      33,421,575       100.0%     3,010.41
  Intergovernmental expenditure         8,531,560        25.5%       768.47
  Direct expenditure                   24,890,015        74.5%     2,241.94
    Current operation                  13,999,726        41.9%     1,261.01
    Capital outlay                      2,122,026         6.3%       191.14
    Insurance benefits and repayments   6,289,052        18.8%       566.48
    Assistance and subsidies            1,719,047         5.1%       154.84
    Interest on debt                      760,164         2.3%        68.47
Exhibit:  Salaries and wages            4,909,810        14.7%       442.25

Total expenditure                      33,421,575       100.0%     3,010.41
  General expenditure                  26,869,123        80.4%     2,420.21
        Intergovernmental expenditure   8,531,560        25.5%       768.47
        Direct expenditure             18,337,563        54.9%     1,651.74
  General expenditure, by function:
      Education                         8,867,242        26.5%       798.71
      Public welfare                    7,951,892        23.8%       716.26
      Hospitals                         1,246,280         3.7%       112.26
      Health                              961,763         2.9%        86.63
      Highways                          2,295,655         6.9%       206.78
      Police protection                   172,346         0.5%        15.52
      Correction                          885,083         2.6%        79.72
      Natural resources                   231,907         0.7%        20.89
      Parks and recreation                 71,175         0.2%         6.41
      Governmental administration         883,244         2.6%        79.56
      Interest on general debt            760,164         2.3%        68.47
      Other and unallocable             2,542,452         7.6%       229.01
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure               263,400         0.8%        23.73
  Insurance trust expenditure           6,289,052        18.8%       566.48

Debt at end of fiscal year             12,117,371       100.0%     1,091.46

Cash and Security Holdings             89,454,285       100.0%     8,057.49