STATE GOVERNMENT FINANCES: 1998


                                                    Amount          Percent            Per
West Virginia                               (in thousands)     Distribution         capita

Population (thousands)                               1,811                                
Total Revenue                                    7,808,416           100.00       4,311.29
  General revenue                                6,205,724            79.47       3,426.39
    Intergovernmental revenue                    2,096,294            26.85       1,157.43
    Taxes                                        3,011,990            38.57       1,663.02
      General sales                                856,276            10.97         472.78
      Selective sales                              701,576             8.98         387.36
      License taxes                                158,994             2.04          87.79
      Individual income tax                        866,107            11.09         478.21
      Corporate income tax                         221,528             2.84         122.31
      Other taxes                                  207,509             2.66         114.57
    Current charges                                583,955             7.48         322.42
    Miscellaneous general revenue                  513,485             6.58         283.51
  Utility revenue                                      125             0.00           0.07
  Liquor stores revenue                             46,675             0.60          25.77
  Insurance trust revenue                        1,555,892            19.93         859.06
                                                                                          
Total expenditure                                7,148,810           100.00       3,947.10
  Intergovernmental expenditure                  1,530,110            21.40         844.83
  Direct expenditure                             5,618,700            78.60       3,102.27
    Current operation                            3,740,317            52.32       2,065.15
    Capital outlay                                 621,045             8.69         342.90
    Insurance benefits and repayments              894,373            12.51         493.81
    Assistance and subsidies                       108,411             1.52          59.86
    Interest on debt                               254,554             3.56         140.55
Exhibit: Salaries and wages                        907,797            12.70         501.23
                                                                                          
Total expenditure                                7,148,810           100.00       3,947.10
  General expenditure                            6,210,754            86.88       3,429.17
    Intergovernmental expenditure                1,530,110            21.40         844.83
    Direct expenditure                           4,680,644            65.47       2,584.34
  General expenditure, by function:                                                       
    Education                                    2,301,476            32.19       1,270.72
    Public welfare                               1,647,612            23.05         909.70
    Hospitals                                       78,360             1.10          43.27
    Health                                         131,488             1.84          72.60
    Highways                                       806,824            11.29         445.47
    Police protection                               43,660             0.61          24.11
    Correction                                     120,013             1.68          66.26
    Natural resources                              140,556             1.97          77.61
    Parks and recreation                            48,358             0.68          26.70
    Governmental administration                    281,659             3.94         155.51
    Interest on general debt                       254,554             3.56         140.55
    Other and unallocable                          356,194             4.98         196.67
  Utility expenditure                                3,533             0.05           1.95
  Liquor stores expenditure                         40,150             0.56          22.17
  Insurance trust expenditure                      894,373            12.51         493.81
                                                                                          
  Debt at end of fiscal year                     3,433,365           100.00       1,895.68
                                                                                          
  Cash and security holdings                     8,203,192           100.00       4,529.26