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

                                                      Percent           Per
IDAHO                                        1995 Distribution       capita

Population (thousands)                      1,163           -             -
Total Revenue                           3,845,325       100.0%     3,306.38
  General revenue                       3,151,005        81.9%     2,709.38
    Intergovernmental revenue             809,915        21.1%       696.40
    Taxes                               1,733,120        45.1%     1,490.21
      General sales                       575,752        15.0%       495.06
      Selective sales                     238,418         6.2%       205.00
      License taxes                       149,260         3.9%       128.34
      Individual income                   599,724        15.6%       515.67
      Corporation net income              129,470         3.4%       111.32
      Other taxes                          40,496         1.1%        34.82
    Current charges                       279,910         7.3%       240.68
    Miscellaneous general revenue         328,060         8.5%       282.08
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                    45,718         1.2%        39.31
  Insurance trust revenue                 648,602        16.9%       557.70

Total Expenditure                       3,360,314       100.0%     2,889.35
  Intergovernmental expenditure           943,526        28.1%       811.29
  Direct expenditure                    2,416,788        71.9%     2,078.06
    Current operation                   1,490,746        44.4%     1,281.81
    Capital outlay                        363,574        10.8%       312.62
    Insurance benefits and repayments     383,822        11.4%       330.03
    Assistance and subsidies               85,346         2.5%        73.38
    Interest on debt                       93,300         2.8%        80.22
Exhibit:  Salaries and wages              556,756        16.6%       478.72

Total expenditure                       3,360,314       100.0%     2,889.35
  General expenditure                   2,941,311        87.5%     2,529.07
        Intergovernmental expenditure     943,526        28.1%       811.29
        Direct expenditure              1,997,785        59.5%     1,717.79
  General expenditure, by function:
      Education                         1,250,780        37.2%     1,075.48
      Public welfare                      486,522        14.5%       418.33
      Hospitals                            45,125         1.3%        38.80
      Health                               85,352         2.5%        73.39
      Highways                            365,787        10.9%       314.52
      Police protection                    28,782         0.9%        24.75
      Correction                           76,001         2.3%        65.35
      Natural resources                   114,577         3.4%        98.52
      Parks and recreation                 22,105         0.7%        19.01
      Governmental administration          96,961         2.9%        83.37
      Interest on general debt             93,300         2.8%        80.22
      Other and unallocable               276,019         8.2%       237.33
  Utility expenditure                           0         0.0%         0.00
  Liquor stores expenditure                35,181         1.0%        30.25
  Insurance trust expenditure             383,822        11.4%       330.03

Debt at end of fiscal year              1,302,540       100.0%     1,119.98

Cash and Security Holdings              6,193,287       100.0%     5,325.27