STATE GOVERNMENT FINANCES 1996


                                                 Amount          Percent         Per
Pennsylvania                             (in thousands)     Distribution      capita

Population (thousands)                           12,056
Total Revenue                                42,796,060            100.0    3,549.77
  General revenue                            33,511,837             78.3    2,779.68
    Intergovernmental revenue                 9,150,973             21.4      759.04
    Taxes                                    18,295,012             42.7    1,517.50
      General sales                           5,701,275             13.3      472.90
      Selective sales                         3,056,436              7.1      253.52
      License taxes                           1,809,068              4.2      150.06
      Individual income                       5,214,021             12.2      432.48
      Corporation net income                  1,504,010              3.5      124.75
      Other taxes                             1,010,202              2.4       83.79
    Current charges                           3,512,039              8.2      291.31
    Miscellaneous general revenue             2,553,813              6.0      211.83
  Utility revenue                                     0               .0         .00
  Liquor stores revenue                         692,603              1.6       57.45
  Insurance trust revenue                     8,591,620             20.1      712.64

Total Expenditure                            38,698,546            100.0    3,209.90
  Intergovernmental expenditure               9,675,928             25.0      802.58
  Direct expenditure                         29,022,618             75.0    2,407.32
    Current operation                        19,726,989             51.0    1,636.28
    Capital outlay                            1,735,249              4.5      143.93
    Insurance benefits and repayments         4,915,073             12.7      407.69
    Assistance and subsidies                  1,557,080              4.0      129.15
    Interest on debt                          1,088,227              2.8       90.26
Exhibit: Salaries and wages                   4,880,418             12.6      404.81

Total expenditure                            38,698,546            100.0    3,209.90
  General expenditure                        33,135,802             85.6    2,748.49
    Intergovernmental expenditure             9,675,928             25.0      802.58
    Direct expenditure                       23,459,874             60.6    1,945.91
  General expenditure, by function:
    Education                                10,526,449             27.2      873.13
    Public welfare                            9,834,967             25.4      815.77
    Hospitals                                 1,749,499              4.5      145.11
    Health                                    1,255,006              3.2      104.10
    Highways                                  2,427,261              6.3      201.33
    Police protection                           624,793              1.6       51.82
    Correction                                1,076,935              2.8       89.33
    Natural resources                           431,973              1.1       35.83
    Parks and recreation                        112,570               .3        9.34
    Governmental administration               1,063,412              2.7       88.21
    Interest on general debt                  1,088,227              2.8       90.26
    Other and unallocable                     2,944,710              7.6      244.25
  Utility expenditure                                 0               .0         .00
  Liquor stores expenditure                     647,671              1.7       53.72
  Insurance trust expenditure                 4,915,073             12.7      407.69

  Debt at end of fiscal year                 15,045,892            100.0    1,248.00

  Cash and Security Holdings                 67,401,864            100.0    5,590.73