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

                                                      Percent           Per
WEST VIRGINIA                                1994 Distribution       capita

Population (thousands)                      1,822           -             -
Total Revenue                           6,349,448       100.0%     3,484.88
  General revenue                       5,332,980        84.0%     2,926.99
    Intergovernmental revenue           1,927,209        30.4%     1,057.74
    Taxes                               2,554,198        40.2%     1,401.86
      General sales                       727,192        11.5%       399.12
      Selective sales                     658,453        10.4%       361.39
      License taxes                       145,273         2.3%        79.73
      Individual income                   669,694        10.5%       367.56
      Corporation net income              184,625         2.9%       101.33
      Other taxes                         168,961         2.7%        92.73
    Current charges                       512,680         8.1%       281.38
    Miscellaneous general revenue         338,893         5.3%       186.00
  Utility revenue                             611         0.0%         0.34
  Liquor stores revenue                    45,904         0.7%        25.19
  Insurance trust revenue                 969,953        15.3%       532.36

Total Expenditure                       6,189,980       100.0%     3,397.35
  Intergovernmental expenditure         1,249,440        20.2%       685.75
  Direct expenditure                    4,940,540        79.8%     2,711.60
    Current operation                   3,203,872        51.8%     1,758.44
    Capital outlay                        538,948         8.7%       295.80
    Insurance benefits and repayments     894,752        14.5%       491.08
    Assistance and subsidies              150,035         2.4%        82.35
    Interest on debt                      152,933         2.5%        83.94
Exhibit:  Salaries and wages              818,731        13.2%       449.36

Total expenditure                       6,189,980       100.0%     3,397.35
  General expenditure                   5,250,197        84.8%     2,881.56
        Intergovernmental expenditure   1,249,440        20.2%       685.75
        Direct expenditure              4,000,757        64.6%     2,195.81
  General expenditure, by function:
      Education                         1,929,342        31.2%     1,058.91
      Public welfare                    1,543,919        24.9%       847.38
      Hospitals                            79,598         1.3%        43.69
      Health                              124,332         2.0%        68.24
      Highways                            702,583        11.4%       385.61
      Police protection                    33,456         0.5%        18.36
      Correction                           56,811         0.9%        31.18
      Natural resources                   129,397         2.1%        71.02
      Parks and recreation                 39,751         0.6%        21.82
      Governmental administration         205,741         3.3%       112.92
      Interest on general debt            152,933         2.5%        83.94
      Other and unallocable               252,334         4.1%       138.49
  Utility expenditure                       5,991         0.1%         3.29
  Liquor stores expenditure                39,040         0.6%        21.43
  Insurance trust expenditure             894,752        14.5%       491.08

Debt at end of fiscal year              2,525,138       100.0%     1,385.92

Cash and Security Holdings              6,166,015       100.0%     3,384.20