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

                                                      Percent           Per
OREGON                                       1995 Distribution       capita

Population (thousands)                      3,141           -             -
Total Revenue                          12,985,916       100.0%     4,134.33
  General revenue                       9,438,212        72.7%     3,004.84
    Intergovernmental revenue           3,065,310        23.6%       975.90
    Taxes                               4,286,038        33.0%     1,364.55
      General sales                             0         0.0%         0.00
      Selective sales                     546,570         4.2%       174.01
      License taxes                       504,266         3.9%       160.54
      Individual income                 2,797,575        21.5%       890.66
      Corporation net income              312,001         2.4%        99.33
      Other taxes                         125,626         1.0%        40.00
    Current charges                     1,089,907         8.4%       346.99
    Miscellaneous general revenue         996,957         7.7%       317.40
  Utility revenue                               0         0.0%         0.00
  Liquor stores revenue                   175,636         1.4%        55.92
  Insurance trust revenue               3,372,068        26.0%     1,073.57

Total Expenditure                      11,029,980       100.0%     3,511.61
  Intergovernmental expenditure         2,979,586        27.0%       948.61
  Direct expenditure                    8,050,394        73.0%     2,563.00
    Current operation                   5,402,554        49.0%     1,720.01
    Capital outlay                        575,682         5.2%       183.28
    Insurance benefits and repayments   1,407,602        12.8%       448.14
    Assistance and subsidies              297,251         2.7%        94.64
    Interest on debt                      367,305         3.3%       116.94
Exhibit:  Salaries and wages            1,635,100        14.8%       520.57

Total expenditure                      11,029,980       100.0%     3,511.61
  General expenditure                   9,509,104        86.2%     3,027.41
        Intergovernmental expenditure   2,979,586        27.0%       948.61
        Direct expenditure              6,529,518        59.2%     2,078.80
  General expenditure, by function:
      Education                         3,085,691        28.0%       982.39
      Public welfare                    2,075,938        18.8%       660.92
      Hospitals                           462,118         4.2%       147.12
      Health                              374,749         3.4%       119.31
      Highways                            982,400         8.9%       312.77
      Police protection                   114,663         1.0%        36.51
      Correction                          280,965         2.5%        89.45
      Natural resources                   251,309         2.3%        80.01
      Parks and recreation                 27,227         0.2%         8.67
      Governmental administration         677,102         6.1%       215.57
      Interest on general debt            367,305         3.3%       116.94
      Other and unallocable               812,305         7.4%       258.61
  Utility expenditure                       8,074         0.1%         2.57
  Liquor stores expenditure               105,200         1.0%        33.49
  Insurance trust expenditure           1,407,602        12.8%       448.14

Debt at end of fiscal year              5,481,572       100.0%     1,745.17

Cash and Security Holdings             17,285,860       100.0%     5,503.30