STATE GOVERNMENT FINANCES: 1997


                                                    Amount          Percent            Per
Pennsylvania                                (in thousands)     Distribution         capita

Population (thousands)                              12,020                                
Total Revenue                                   49,317,529           100.00       4,102.96
  General revenue                               35,212,460            71.40       2,929.49
    Intergovernmental revenue                    9,420,286            19.10         783.72
    Taxes                                       19,377,456            39.29       1,612.10
      General sales                              6,054,540            12.28         503.71
      Selective sales                            3,166,477             6.42         263.43
      License taxes                              1,919,706             3.89         159.71
      Individual income tax                      5,574,994            11.30         463.81
      Corporate income tax                       1,575,707             3.20         131.09
      Other taxes                                1,086,032             2.20          90.35
    Current charges                              3,686,524             7.48         306.70
    Miscellaneous general revenue                2,728,194             5.53         226.97
  Utility revenue                                        0             0.00           0.00
  Liquor stores revenue                            732,783             1.49          60.96
  Insurance trust revenue                       13,372,286            27.11       1,112.50
                                                                                          
Total expenditure                               39,296,244           100.00       3,269.24
  Intergovernmental expenditure                  9,844,265            25.05         818.99
  Direct expenditure                            29,451,979            74.95       2,450.25
    Current operation                           20,237,663            51.50       1,683.67
    Capital outlay                               1,678,474             4.27         139.64
    Insurance benefits and repayments            4,910,697            12.50         408.54
    Assistance and subsidies                     1,444,466             3.68         120.17
    Interest on debt                             1,180,679             3.00          98.23
Exhibit: Salaries and wages                      5,031,283            12.80         418.58
                                                                                          
Total expenditure                               39,296,244           100.00       3,269.24
  General expenditure                           33,708,562            85.78       2,804.37
    Intergovernmental expenditure                9,844,265            25.05         818.99
    Direct expenditure                          23,864,297            60.73       1,985.38
  General expenditure, by function:                                                       
    Education                                   10,512,893            26.75         874.62
    Public welfare                              10,018,793            25.50         833.51
    Hospitals                                    1,697,003             4.32         141.18
    Health                                       1,379,050             3.51         114.73
    Highways                                     2,492,658             6.34         207.38
    Police protection                              647,215             1.65          53.84
    Correction                                   1,077,853             2.74          89.67
    Natural resources                              435,759             1.11          36.25
    Parks and recreation                           107,810             0.27           8.97
    Governmental administration                  1,085,661             2.76          90.32
    Interest on general debt                     1,180,679             3.00          98.23
    Other and unallocable                        3,073,188             7.82         255.67
  Utility expenditure                                    0             0.00           0.00
  Liquor stores expenditure                        676,985             1.72          56.32
  Insurance trust expenditure                    4,910,697            12.50         408.54
                                                                                          
  Debt at end of fiscal year                    15,367,631           100.00       1,278.51
                                                                                          
  Cash and security holdings                    77,928,916           100.00       6,483.27