STATE GOVERNMENT FINANCES: 1997


                                                    Amount          Percent            Per
West Virginia                               (in thousands)     Distribution         capita

Population (thousands)                               1,816                                
Total Revenue                                    7,466,718           100.00       4,111.63
  General revenue                                6,038,200            80.87       3,325.00
    Intergovernmental revenue                    2,040,033            27.32       1,123.37
    Taxes                                        2,905,947            38.92       1,600.19
      General sales                                831,239            11.13         457.73
      Selective sales                              683,435             9.15         376.34
      License taxes                                151,441             2.03          83.39
      Individual income tax                        786,190            10.53         432.92
      Corporate income tax                         251,230             3.36         138.34
      Other taxes                                  202,412             2.71         111.46
    Current charges                                594,857             7.97         327.56
    Miscellaneous general revenue                  497,363             6.66         273.88
  Utility revenue                                      462             0.01           0.25
  Liquor stores revenue                             46,577             0.62          25.65
  Insurance trust revenue                        1,381,479            18.50         760.73
                                                                                          
Total expenditure                                7,145,479           100.00       3,934.74
  Intergovernmental expenditure                  1,625,623            22.75         895.17
  Direct expenditure                             5,519,856            77.25       3,039.57
    Current operation                            3,639,386            50.93       2,004.07
    Capital outlay                                 602,210             8.43         331.61
    Insurance benefits and repayments            1,002,663            14.03         552.13
    Assistance and subsidies                        96,550             1.35          53.17
    Interest on debt                               179,047             2.51          98.59
Exhibit: Salaries and wages                        905,000            12.67         498.35
                                                                                          
Total expenditure                                7,145,479           100.00       3,934.74
  General expenditure                            6,098,674            85.35       3,358.30
    Intergovernmental expenditure                1,625,623            22.75         895.17
    Direct expenditure                           4,473,051            62.60       2,463.13
  General expenditure, by function:                                                       
    Education                                    2,386,272            33.40       1,314.03
    Public welfare                               1,603,186            22.44         882.81
    Hospitals                                       82,939             1.16          45.67
    Health                                         134,349             1.88          73.98
    Highways                                       782,897            10.96         431.11
    Police protection                               41,030             0.57          22.59
    Correction                                      94,905             1.33          52.26
    Natural resources                              145,098             2.03          79.90
    Parks and recreation                            47,163             0.66          25.97
    Governmental administration                    266,899             3.74         146.97
    Interest on general debt                       179,047             2.51          98.59
    Other and unallocable                          334,889             4.69         184.41
  Utility expenditure                                4,241             0.06           2.34
  Liquor stores expenditure                         39,901             0.56          21.97
  Insurance trust expenditure                    1,002,663            14.03         552.13
                                                                                          
  Debt at end of fiscal year                     3,039,506           100.00       1,673.74
                                                                                          
  Cash and security holdings                     7,478,216           100.00       4,117.96