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

                                                      Percent           Per
PENNSYLVANIA - PRELIMINARY                   1994 Distribution       capita

Population (thousands)                     12,052           -             -
Total Revenue                          38,252,308       100.0%     3,173.94
  General revenue                      30,461,740        79.6%     2,527.53
    Intergovernmental revenue           8,363,935        21.9%       693.99
    Taxes                              17,141,998        44.8%     1,422.34
      General sales                     5,134,300        13.4%       426.01
      Selective sales                   2,984,611         7.8%       247.64
      License taxes                     1,752,101         4.6%       145.38
      Individual income                 4,735,861        12.4%       392.95
      Corporation net income            1,486,299         3.9%       123.32
      Other taxes                       1,048,826         2.7%        87.03
    Current charges                     2,939,952         7.7%       243.94
    Miscellaneous general revenue       2,015,855         5.3%       167.26
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                   667,104         1.7%        55.35
  Insurance trust revenue               7,123,464        18.6%       591.06

Total Expenditure                      37,817,993       100.0%     3,137.90
  Intergovernmental expenditure         8,683,499        23.0%       720.50
  Direct expenditure                   29,134,494        77.0%     2,417.40
    Current operation                  20,073,928        53.1%     1,665.61
    Capital outlay                      1,588,460         4.2%       131.80
    Insurance benefits and repayments   4,619,903        12.2%       383.33
    Assistance and subsidies            1,707,587         4.5%       141.68
    Interest on debt                    1,144,616         3.0%        94.97
Exhibit:  Salaries and wages            4,634,621        12.3%       384.55

Total expenditure                      37,817,993       100.0%     3,137.90
  General expenditure                  32,579,199        86.1%     2,703.22
        Intergovernmental expenditure   8,683,499        23.0%       720.50
        Direct expenditure             23,895,700        63.2%     1,982.72
  General expenditure, by function:
      Education                         9,170,144        24.2%       760.88
      Public welfare                   11,785,875        31.2%       977.92
      Hospitals                         1,362,603         3.6%       113.06
      Health                            1,140,809         3.0%        94.66
      Highways                          2,341,523         6.2%       194.29
      Police protection                   319,922         0.8%        26.55
      Correction                          799,605         2.1%        66.35
      Natural resources                   412,698         1.1%        34.24
      Parks and recreation                 91,981         0.2%         7.63
      Governmental administration         973,855         2.6%        80.80
      Interest on general debt          1,144,616         3.0%        94.97
      Other and unallocable             3,035,568         8.0%       251.87
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure               618,891         1.6%        51.35
  Insurance trust expenditure           4,619,903        12.2%       383.33

Debt at end of fiscal year             13,670,944       100.0%     1,134.33

Cash and Security Holdings             53,609,135       100.0%     4,448.15