STATE GOVERNMENT FINANCES
                                                      Percent           Per
DELAWARE                                     1995 Distribution       capita
(Amounts are in thousands.  Per capita in dollars.)


Population (thousands)                        717           -             -
Total Revenue                           3,441,210       100.0%     4,799.46
  General revenue                       3,114,156        90.5%     4,343.31
    Intergovernmental revenue             563,423        16.4%       785.81
    Taxes                               1,594,818        46.3%     2,224.29
      General sales                             0         0.0%         0.00
      Selective sales                     245,813         7.1%       342.84
      License taxes                       525,298        15.3%       732.63
      Individual income                   562,371        16.3%       784.34
      Corporation net income              193,649         5.6%       270.08
      Other taxes                          67,687         2.0%        94.40
    Current charges                       454,060        13.2%       633.28
    Miscellaneous general revenue         501,855        14.6%       699.94
  Utility revenue                           5,682         0.2%         7.92
  Liquor stores revenue                         0         0.0%         0.00
  Insurance trust revenue                 321,372         9.3%       448.22

Total Expenditure                       2,980,188       100.0%     4,156.47
  Intergovernmental expenditure           509,719        17.1%       710.91
  Direct expenditure                    2,470,469        82.9%     3,445.56
    Current operation                   1,662,832        55.8%     2,319.15
    Capital outlay                        274,633         9.2%       383.03
    Insurance benefits and repayments     244,133         8.2%       340.49
    Assistance and subsidies               69,483         2.3%        96.91
    Interest on debt                      219,388         7.4%       305.98
Exhibit:  Salaries and wages              700,639        23.5%       977.18

Total expenditure                       2,980,188       100.0%     4,156.47
  General expenditure                   2,708,716        90.9%     3,777.85
        Intergovernmental expenditure     509,719        17.1%       710.91
        Direct expenditure              2,198,997        73.8%     3,066.94
  General expenditure, by function:
      Education                           919,552        30.9%     1,282.50
      Public welfare                      413,924        13.9%       577.30
      Hospitals                            56,649         1.9%        79.01
      Health                              144,138         4.8%       201.03
      Highways                            246,494         8.3%       343.79
      Police protection                    47,319         1.6%        66.00
      Correction                          110,072         3.7%       153.52
      Natural resources                    36,565         1.2%        51.00
      Parks and recreation                 41,788         1.4%        58.28
      Governmental administration         206,876         6.9%       288.53
      Interest on general debt            219,388         7.4%       305.98
      Other and unallocable               266,018         8.9%       371.02
  Utility expenditure                      27,339         0.9%        38.13
  Liquor stores expenditure                     0         0.0%         0.00
  Insurance trust expenditure             244,133         8.2%       340.49

Debt at end of fiscal year              3,524,495       100.0%     4,915.61

Cash and Security Holdings              6,278,994       100.0%     8,757.31