STATE GOVERNMENT FINANCES 1996


                                                 Amount          Percent         Per
Alabama                                  (in thousands)     Distribution      capita

Population (thousands)                            4,273
Total Revenue                                12,741,148            100.0    2,981.78
  General revenue                            10,894,396             85.5    2,549.59
    Intergovernmental revenue                 3,347,019             26.3      783.29
    Taxes                                     5,257,771             41.3    1,230.46
      General sales                           1,439,145             11.3      336.80
      Selective sales                         1,334,829             10.5      312.39
      License taxes                             422,841              3.3       98.96
      Individual income                       1,577,914             12.4      369.28
      Corporation net income                    217,616              1.7       50.93
      Other taxes                               265,426              2.1       62.12
    Current charges                           1,640,533             12.9      383.93
    Miscellaneous general revenue               649,073              5.1      151.90
  Utility revenue                                     0               .0         .00
  Liquor stores revenue                         136,392              1.1       31.92
  Insurance trust revenue                     1,710,360             13.4      400.27

Total Expenditure                            12,126,587            100.0    2,837.96
  Intergovernmental expenditure               3,076,820             25.4      720.06
  Direct expenditure                          9,049,767             74.6    2,117.90
    Current operation                         6,782,766             55.9    1,587.35
    Capital outlay                              760,751              6.3      178.04
    Insurance benefits and repayments           987,710              8.1      231.15
    Assistance and subsidies                    301,698              2.5       70.61
    Interest on debt                            216,842              1.8       50.75
Exhibit: Salaries and wages                   2,402,694             19.8      562.30

Total expenditure                            12,126,587            100.0    2,837.96
  General expenditure                        10,991,713             90.6    2,572.36
    Intergovernmental expenditure             3,076,820             25.4      720.06
    Direct expenditure                        7,914,893             65.3    1,852.30
  General expenditure, by function:
    Education                                 4,872,259             40.2    1,140.24
    Public welfare                            2,325,418             19.2      544.21
    Hospitals                                   815,698              6.7      190.90
    Health                                      514,380              4.2      120.38
    Highways                                    881,381              7.3      206.27
    Police protection                            86,936               .7       20.35
    Correction                                  220,046              1.8       51.50
    Natural resources                           173,797              1.4       40.67
    Parks and recreation                          7,788               .1        1.82
    Governmental administration                 290,094              2.4       67.89
    Interest on general debt                    216,842              1.8       50.75
    Other and unallocable                       587,074              4.8      137.39
  Utility expenditure                                 0               .0         .00
  Liquor stores expenditure                     147,164              1.2       34.44
  Insurance trust expenditure                   987,710              8.1      231.15

  Debt at end of fiscal year                  3,645,292            100.0      853.10

  Cash and Security Holdings                 18,013,799            100.0    4,215.73