STATE GOVERNMENT FINANCES: 1989-92 The Bureau of the Census is making 5 data files of State Government Finances for years 1989 through 1992 available electronically, via the internet, on a test basis. The objective is to test the feasibility of providing users with quicker, easier, access to this important set of data from the annual surveys of government finances. These files contain the same data as in the printed reports such as: State Government Finances: 1992 (released in November, 1993 by the Department of Commerce, Bureau of the Census). User feedback is encouraged. Questions are also welcome. For information about the subject matter content, please contact George Beaven on (301) 763-4901. For information or comments regarding data dissemination, please contact Karl Kindel on (301) 763-4097 [kkindel@info.census.gov]. INTRODUCTION The United States Bureau of the Census conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 1989 through 1992 surveys, similar to other annual surveys and censuses of governments conducted for many years, cover the entire range of government finance activities -- revenue, expenditure, debt, and assets. These files provide a comprehensive summary of the annual survey of findings for state governments, as well as data for individual states. The tables contain detail of revenue by type, expenditure by object and function, indebtedness by term, and assets by purpose and type. Current Dollars The statistics in these files are in terms of current dollar amounts. They have not been adjusted for price and wage changes occurring through the years. Fiscal Years The statistics for 1992 relate to state government fiscal years that ended June 30, 1992, except for four states with other ending dates: Alabama and Michigan, September 30, 1992; New York, March 31,1992; and Texas, August 31, 1992. Years 1989 through 91 are consistent with this pattern. Limitations of Data Reporting of government finances by the Bureau of the Census involves presentation of data in terms of uniform categories. Revenue items of the same kind are merged. For example, expenditure amounts for a similar purpose are combined, regardless of the number of government funds involved. The financial data are limited to coverage of state governments and provide no measure of local government finances as such. Use caution in attempting to draw conclusions from direct comparisons of financial amounts for individual state governments. Some states directly administer activities that elsewhere are undertaken by local governments, with or without state fiscal aid. The share of government sector financial totals contributed by a state government, therefore, differs materially from one state to another. Financial amounts presented are statistical in nature and do not represent an accounting statement. File description of the State Governmental Finance data Available on Internet File Type: ASCII Rec Length: 696 Characters Data Fields per Record: 52 Record Type: Fixed length records with delimiters Field Delimiter: Comma # Recs in each file: 461 File Size: 321,778 Bytes File Description: 5 Files of State Governmental Finance data are currently available on internet, representing the fiscal years 1989 through 1992. Those files are named as follows... File name Description ----------- ------------------------------------ STFIN92.DAT 1992 State Government Financial data STFIN91.DAT 1991 " " " " STFIN90.DAT 1990 " " " " STFIN89.DAT 1989 " " " " STFIN88.DAT 1988 " " " " Each file is identical to one and other in size and layout. There are 461 records in each file. Each record contains information about one item-code for all 50 states. An Item-code is a 3 character Census Bureau variable name which represents a particular financial entry for a state. An example of an item code is "T01". T01 is a variable name the Census Bureau uses to represent Property Tax. In general, item-codes fall into 4 categories, revenues, expenditures, assets and long-term debts. This documentation, as well as the each data file, will provide a brief description of each item code. However, for a more detailed definition of each item code, please refer to the Governments Division Classification Manual. Each record begins with the 3 character item-code. A delimiter follows. The dollar amount (in thousands of dollars) that relates to that item code for Alabama is next. Another delimiter follows. Then the dollar amount for Alaska. Another delimiter is next. Then the dollar amount for Arizona. This pattern continues all the way up to, the last state alphabetically, Wyoming. A full record layout description follows. The dollar amount field for each state is 12 characters long. The delimiter is 1 character long. After Wyoming another delimiter occurs in the record. A description of the item-code (42 characters long) ends the record. The data records and file were constructed in this manner to achieve a versatility of use. This file can easily be downloaded into a spreadsheet, database or data set. It can also be read sequentially by other accessing programs. Its fixed length fields and delimiters should make transfer and access extremely easy. However, if you have a problem moving this data file to a package or application, please contact us at the above mentioned numbers. This is a test as to how we can provide our customers with quicker and easier access to our data. Our main goal is to determine how we can best serve our users. State Finance Record layout... Position Field From/To Item code 1: 3 Delimiter 4: 4 Alabama 5: 16 Delimiter 17: 17 Alaska 18: 29 Delimiter 30: 30 Arizona 31: 42 Delimiter 43: 43 Arkansas 44: 55 Delimiter 56: 56 California 57: 68 Delimiter 69: 69 Colorado 70: 81 Delimiter 82: 82 Connecticut 83: 94 Delimiter 95: 95 Delaware 96:107 Delimiter 108:108 Florida 109:120 Delimiter 121:121 Georgia 122:133 Delimiter 134:134 Hawaii 135:146 Delimiter 147:147 Idaho 148:159 Delimiter 160:160 Illinois 161:172 Delimiter 173:173 Indiana 174:185 Delimiter 186:186 Iowa 187:198 Delimiter 199:199 Kansas 200:211 Delimiter 212:212 Kentucky 213:224 Delimiter 225:225 Louisiana 226:237 Delimiter 238:238 Maine 239:250 Delimiter 251:251 Maryland 252:263 Delimiter 264:264 Massachusetts 265:276 Delimiter 277:277 Michigan 278:289 Delimiter 290:290 Minnesota 291:302 Delimiter 303:303 State Finance Record layout (cont.) Position Field From/To Mississippi 304:315 Delimiter 316:316 Missouri 317:328 Delimiter 329:329 Montana 330:341 Delimiter 342:342 Nebraska 343:354 Delimiter 355:355 Nevada 356:367 Delimiter 368:368 New Hampshire 369:380 Delimiter 381:381 New Jersey 382:393 Delimiter 394:394 New Mexico 395:406 Delimiter 407:407 New York 408:419 Delimiter 420:420 North Carolina 421:432 Delimiter 433:433 North Dakota 434:445 Delimiter 446:446 Ohio 447:458 Delimiter 459:459 Oklahoma 460:471 Delimiter 472:472 Oregon 473:484 Delimiter 485:485 Pennsylvania 486:497 Delimiter 498:498 Rhode Island 499:510 Delimiter 511:511 South Carolina 512:523 Delimiter 524:524 South Dakota 525:536 Delimiter 537:537 Tennessee 538:549 Delimiter 550:550 Texas 551:562 Delimiter 563:563 Utah 564:575 Delimiter 576:576 Vermont 577:588 Delimiter 589:589 Virginia 590:601 Delimiter 602:602 Washington 603:614 Delimiter 615:615 State Finance Record layout (cont.) Position Field From/To West Virginia 616:627 Delimiter 628:628 Wisconsin 629:640 Delimiter 641:641 Wyoming 642:653 Delimiter 654:654 Item-Code Description 655:696 THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 1 T01 PROPERTY TAX 2 T09 TOTAL GENERAL SALES TAXES 3 T10 ALCOHOLIC BEVERAGE SALES TAX 4 T11 AMUSEMENT TAX 5 T12 INSURANCE PREMIUM TAX 6 T13 MOTOR FUELS SALES TAX 7 T14 PARIMUTUELS TAX 8 T15 PUBLIC UTILITIES TAX 9 T16 TOBACCO SALES TAX 10 T19 OTHER SELECTIVE SALES TAXES 11 T20 ALCOHOLIC BEVERAGE LICENSE TAX 12 T21 AMUSEMENT LICENSE TAX 13 T22 CORPORATION LICENSE TAX 14 T23 HUNTING & FISHING LICENSE 15 T24 MOTOR VEHICLE LICENSE 16 T25 MOTOR VEHICLE OPERATORS LIC 17 T27 PUBLIC UTILITY LICENSE TAX 18 T28 OCCUP & BUSINESS LICENSE - NEC 19 T29 OTHER LICENSE TAX 20 T40 INDIV INCOME TAX NEE T49-SCHS 21 T41 CORPORATION NET INCOME TAX 22 T50 DEATH & GIFT TAX 23 T51 DOCUMENTARY & STOCK TRANS TAX 24 T53 SEVERENCE TAX 25 T99 TAXES - NEC 26 A01 AIR TRANSPORTATION CHARGES 27 A03 MISC COMMRCIAL ACT NEC CHARGES 28 A09 ELEM SEC ED SCH LUNCH CHARGES 29 A10 ELEM SEC EDUC TUITION CHARGES 30 A12 ELEM SEC EDUC NEC CHARGES 31 A16 HIGHER EDUC AUXILIARY CHARGES 32 A18 HIGHER EDUC TUITION CHARGES 33 A21 EDUCATION OTHER NEC CHARGES 34 A36 HOSPITAL CHARGES 35 A44 REGULAR HIGHWAY CHARGES 36 A45 TOLL HIGHWAY CHARGES 37 A50 HOUSING & COMM DEV CHARGES 38 A54 NAT RESOURCES AGRIC CHARGES 39 A56 NAT RESOURCES FORESTRY CHARGES 40 A59 NAT RESOURCES NEC CHARGES THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 41 A61 PARKS & RECREATION CHARGES 42 A80 SEWERAGE CHARGES 43 A81 SOLID WASTE CHARGES 44 A87 WATER TRANS & TERMINAL CHARGES 45 A89 ALL OTHER NEC CHARGES 46 U01 SPECIAL ASSESSMENTS 47 U11 PROPERTY SALE OTHER 48 U20 INTEREST EARNINGS 49 U30 FINES & FORFEITS 50 U40 RENTS 51 U41 ROYALTIES 52 U50 DONATIONS FROM PRIVATE SOURCES 53 U95 NET LOTTERY REVENUE 54 U99 MISC GENERAL REVENUE NEC 55 B01 FEDERAL IG AIR TRANSPORTATION 56 B21 FEDERAL IG EDUCATION 57 B22 FEDERAL IG EMP SECURITY ADMIN 58 B30 FEDERAL IG GENERAL SUPPORT 59 B42 FEDERAL IG HEALTH & HOSPITALS 60 B46 FEDERAL IG HIGHWAYS 61 B50 FED IG HOUSING & COMM DEV 62 B54 FEDERAL IG AGRICULTURE 63 B59 FED IG OTHER NATURAL RESOURCES 64 B79 FED IG PUBLIC WELFARE 65 B80 FEDERAL IG SEWERAGE 66 B89 FEDERAL IG OTHER 67 D21 LOCAL IG EDUCATION 68 D30 LOCAL IG GENERAL SUPPORT 69 D42 LOCAL IG HEALTH & HOSPITALS 70 D46 LOCAL IG HIGHWAYS 71 D79 LOCAL IG PUBLIC WELFARE 72 D80 LOCAL IG SEWERAGE 73 D89 LOCAL IG OTHER 74 A91 WATER UTILITIES REVENUE 75 A92 ELECTRIC UTILITIES REVENUE 76 A93 GAS UTILITIES REVENUE 77 A94 TRANSIT UTILITIES REVENUE 78 A90 LIQUOR STORES REVENUE 79 X01 EMP RET-LOC EMP CONTRIBUTION 80 X02 EMP RET-STATE EMP CONTRIBUTION THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 81 X05 EMP RET-TO OTHER GOVT 82 X06 EMP RET-TOTAL STATE CONTRIB 83 X08 EMPLOYMENT RET-INTEREST REV 84 Z96 EMP RET-OTH REC-INV SALE GAINS 85 Y01 UNEMPLOYMENT-CONTRIBUTION 86 Y02 UNEMPLOYMENT-INTEREST REVENUE 87 Y04 UNEMPLOYMENT-FEDERAL ADVANCES 88 Y10 WORKERS COMP-OWN CONTRIBUTION 89 Y11 WORKERS COMP-OTHER CONTRIBS 90 Y12 WORKERS COMP-INTEREST EARNINGS 91 Y13 WKERS COMP-OTHR INVST EARNINGS 92 Y50 OTHER IN TRST-OWN CTRB 93 Y51 OTHER IN TRST-OTHER CTRB 94 Y52 OTHER IN TRUST-INTEREST REV 95 E01 AIR TRANS CURRENT OPERATION 96 F01 AIR TRANS CONSTRUCTION 97 G01 AIR TRANS OTHER CAPITAL OUTLAY 98 K01 AIR TRANS EQUIPMENT ONLY 99 M01 AIR TRANS IG TO LOCAL NEC 100 N01 AIR TRANS IG TO COUNTIES 101 R01 AIR TRANS IG TO SPECIAL DISTS 102 E03 MISC COMM ACT-CURRENT OPER 103 F03 MISC COMM ACT-CONSTRUCTION 104 G03 MISC COMM ACT-OTHER CAP 105 K03 MISC COMM ACT-EQUIPMENT ONLY 106 E04 CORRECTION INSTS-CURRENT OPER 107 F04 CORRECTION INSTS-CONSTRUCTION 108 G04 CORRECTION INSTS-OTHER CAP OUT 109 K04 CORRECTION INSTS-EQUIP ONLY 110 E05 CORRECTION NEC-CURRENT OPER 111 F05 CORRECTION-NEC-CONSTRUCTION 112 G05 CORRECTION-NEC-OTHER CAP OUT 113 K05 CORRECTION-NEC-EQUIPMENT ONLY 114 M05 CORRECTION-NEC-IG TO LOCAL NEC 115 N05 CORRECTION-NEC-IG TO COUNTIES 116 E12 ELEM SEC EDUC-CURRENT OPER 117 F12 ELEM SEC EDUC-CONSTRUCTION 118 G12 ELEM SEC EDUC-OTHER CAP OUTLAY 119 K12 ELEM ED-EQ ONLY NEE G12 IN SCH 120 M12 ELEM SEC EDUC-IG TO LOCAL NEC THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 121 N12 ELEM SEC EDUC-IG TO COUNTIES 122 Q12 ELEM SEC EDUC-IG TO SCH DISTS 123 E16 HIGHER EDUCATION-AUX-CUR OPER 124 F16 HIGHER EDUCATION-AUX-CONSTR 125 G16 HIGHER EDUCATION-AUX-OTHER CAP 126 K16 HIGHER ED-AUX-EQUIPMENT ONLY 127 E18 HIGHER EDUC CURRENT OPERATION 128 F18 HIGHER EDUC CONSTRUCTION 129 G18 HIGHER EDUC OTHER CAPITAL OUT 130 K18 HIGHER EDUC EQUIPMENT ONLY 131 M18 HIGHER EDUC IG TO LOCAL NEC 132 N18 HIGHER EDUC IG TO COUNTIES 133 Q18 HIGHER EDUC IG TO SCH DISTS 134 E19 SCHOLARSHIPS & OTHER SUBSIDIES 135 E21 EDUCATION-NEC-CURRENT OPER 136 F21 EDUCATION-NEC-CONSTRUCTION 137 G21 EDUCATION-NEC-OTHER CAP OUT 138 K21 EDUCATION-NEC-EQUIPMENT ONLY 139 M21 EDUCATION-NEC-IG TO LOCAL NEC 140 N21 EDUCATION-NEC-IG TO COUNTIES 141 E22 EMPLOYMENT SEC ADMIN-CUR OP 142 F22 EMPLOYMENT SEC ADM-CONST 143 G22 EMPLOYMENT SEC ADMIN-OTHER CAP 144 K22 EMPLOYMENT SEC ADM-EQUIP ONLY 145 E23 FINANCIAL ADM-CURR OPERATION 146 F23 FINANCIAL ADM-CONSTRUCTION 147 G23 FINANCIAL ADM-OTHER CAP OUTLAY 148 K23 FINANCIAL ADM-EQUIPMENT ONLY 149 M23 FINANCIAL ADM-IG-LOCAL NEC 150 N23 FINANCIAL ADM-IG-COUNTIES 151 E25 JUDICAL-CURRENT OPERATION 152 F25 JUDICIAL-CONSTRUCTION 153 G25 JUDICIAL-OTHER CAPITAL OUTLAY 154 K25 JUDICIAL-EQUIPMENT ONLY 155 M25 JUDICIAL-IG TO LOCAL NEC 156 N25 JUDICIAL-IG TO COUNTIES 157 E26 LEGISLATIVE-CURRENT OPERATIONS 158 F26 LEGISLATIVE-CONSTRUCTION 159 G26 LEGISLATIVE-OTHER CAPITAL OUT 160 K26 LEGISLATIVE-EQUIPMENT ONLY THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 161 E29 CENTRAL STAFF-CURR OPERATION 162 F29 CENTRAL STAFF-CONSTRUCTION 163 G29 CENTRAL STAFF-OTHER CAP OUT 164 K29 CENTRAL STAFF-EQUIPMENT ONLY 165 M29 CENTRAL STAFF-IG TO LOCAL NEC 166 N29 CENTRAL STAFF-IG TO COUNTIES 167 M30 GENERAL SUPPORT-IG-LOCAL NEC 168 N30 GENERAL SUPPORT-IG-COUNTIES 169 R30 GENERAL SUPPORT-IG-SPEC DISTS 170 E31 GENERAL PUBLIC BLDG-CURR OPER 171 F31 GENERAL PUBLIC BLDG-CONSTR 172 G31 GENERAL PUBLIC BLDG-OTHER CAP 173 K31 GENERAL PUBLIC BLDG-EQUIP ONLY 174 E32 HEALTH-CURRENT OPERATION 175 F32 HEALTH-CONSTRUCTION 176 G32 HEALTH-OTHER CAPITAL OUTLAY 177 K32 HEALTH-EQUIPMENT ONLY 178 M32 HEALTH-IG TO LOCAL NEC 179 N32 HEALTH-IG TO COUNTIES 180 R32 HEALTH-IG TO SPECIAL DISTRICTS 181 E36 OWN HOSPITALS-CURRENT OPER 182 F36 OWN HOSPITALS-CONSTRUCTION 183 G36 OWN HOSPITALS-OTHER CAP OUT 184 K36 OWN HOSPITALS-EQUIPMENT ONLY 185 E55 FISH & GAME-CURRENT OPERATION 186 E38 HOSPITALS-OTHER-CURRENT OPER 187 F38 HOSPITALS-OTHER-CONSTRUCTION 188 G38 HOSPITALS-OTHER-OTHER CAP OUT 189 K38 HOSPITALS-OTHER-EQUIPMENT ONLY 190 M38 HOSPITALS-OTHER-IG-LOCAL NEC 191 N38 HOSPITALS-OTHER-IG TO COUNTIES 192 R38 HOSPITALS-OTHER-IG-SPEC DISTS 193 E44 REGULAR HIGHWAYS-CURRENT OPER 194 F44 REGULAR HIGHWAYS-CONSTRUCTION 195 G44 REGULAR HIGHWAYS-OTHER CAP OUT 196 K44 REGULAR HIGHWAYS-EQUIP ONLY 197 M44 REGULAR HIGHWAYS-IG-LOCAL NEC 198 N44 REGULAR HIGHWAYS-IG-COUNTIES 199 R44 REGULAR HIGHWAYS-IG-SPEC DISTS 200 E45 TOLL HIGHWAYS-CURRENT OPER THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 201 F45 TOLL HIGHWAYS-CONSTRUCTION 202 G45 TOLL HIGHWAYS-OTHER CAP OUTLAY 203 K45 TOLL HIGHWAYS-EQUIPMENT ONLY 204 E47 TRANSPORTION SUBSIDY PAYMENT 205 E50 HOUSING & COMM DEV-CURR OPER 206 F50 HOUSING & COMM DEV-CONSTR 207 G50 HOUSING & COMM DEV-OTHER CAP 208 K50 HOUSING & COMM DEV-EQUIP ONLY 209 M50 HOUSING & COMM DEV-IG-LOC NEC 210 N50 HOUSING & COMM DEV-IG-COUNTIES 211 R50 HOUSING & COMM DEV-IG-SP DISTS 212 E52 LIBRARIES-CURRENT OPERATION 213 F52 LIBRARIES-CONSTRUCTION 214 G52 LIBRARIES-OTHER CAPITAL OUTLAY 215 K52 LIBRARIES-EQUIPMENT ONLY 216 M52 LIBRARIES-IG TO LOCAL NEC 217 N52 LIBRARIES-IG TO COUNTIES 218 R52 LIBRARIES-IG TO SPECIAL DISTS 219 E54 AGRICULTURE-CURRENT OPERATION 220 F54 AGRICULTURE-CONSTRUCTION 221 G54 AGRICULTURE-OTHER CAPITAL OUT 222 K54 AGRICULTURE-EQUIPMENT ONLY 223 M54 AGRICULTURE-IG TO LOCAL NEC 224 N54 AGRICULTURE-IG TO COUNTIES 225 R54 AGRICULTURE-IG TO SPECIAL DIST 226 F55 FISH & GAME-CONSTRUCTION 227 G55 FISH & GAME-OTHER CAPITAL OUT 228 K55 FISH & GAME-EQUIPMENT ONLY 229 M55 FISH & GAME-IG TO LOCAL NEC 230 N55 FISH & GAME-IG TO COUNTIES 231 R55 FISH & GAME-IG TO SPECIAL DIST 232 E56 FORESTRY-CURRENT OPERATION 233 F56 FORESTRY-CONSTRUCTION 234 G56 FORESTRY-OTHER CAPITAL OUTLAY 235 K56 FORESTRY-EQUIPMENT ONLY 236 M56 FORESTRY-IG TO LOCAL NEC 237 N56 FORESTRY-IG TO COUNTIES 238 E59 NATURAL RESOURCES NEC-CUR OP 239 F59 NATURAL RESOURCES NEC-CONSTR 240 G59 NATURAL RESOURCE NEC-OTHER CAP THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 241 K59 NATURAL RESOURCES NEC-EQUIP 242 M59 NATURAL REC NEC-IG-LOCAL NEC 243 N59 NATURAL RES NEC-IG TO COUNTIES 244 R59 NATURAL REC NEC-IG TO SP DISTS 245 E61 PARKS & REC-CURRENT OPERATION 246 F61 PARKS & REC-CONSTRUCTION 247 G61 PARKS & REC-OTHER CAPITAL OUT 248 K61 PARKS & REC-EQUIPMENT ONLY 249 M61 PARKS & REC-IG TO LOCAL NEC 250 N61 PARKS & REC-IG TO COUNTIES 251 R61 PARKS & REC-IG TO SPECIAL DIST 252 E62 POLICE PROTECTION-CURRENT OPER 253 F62 POLICE PROTECTION-CONSTRUCTION 254 G62 POLICE PROTECTION-OTHR CAP OUT 255 K62 POLICE PROTECTION-EQUIP ONLY 256 M62 POLICE PROTECT-IG TO LOCAL NEC 257 N62 POLICE PROTECT-IG TO COUNTIES 258 R62 POLICE PROTECT-IG TO SPEC DIST 259 E66 PROTECTIVE INSPECTION-CURR OP 260 F66 PROTECTIVE INSPECTION-CONSTR 261 G66 PROTECTIVE INSPEC-OTHR CAP OUT 262 K66 PROTECTIVE INSP-EQUIPMENT ONLY 263 M66 PROTECTIVE INSP-IG-LOCAL NEC 264 N66 PROTECTIVE INSP-IG-COUNTIES 265 R66 PROTECTIVE INSP-IG-SPEC DISTS 266 E67 WELFARE-CATEGORICAL CASH ASST 267 M67 WELFARE-CATEGORICAL-IG TO LOC 268 N67 WELFARE-CATEGORICAL-IG TO CO 269 S67 WELFARE-CATEGORICAL-IG TO FED 270 E68 WELFARE-CASH ASSISTANCE 271 N68 WELFARE-CASH-IG-COUNTIES 272 E74 WELFARE-VENDOR PAYMENTS-MED 273 E75 WELFARE-VENDOR PAYMENTS-NEC 274 E77 WELFARE INSTS-CURR OPERATION 275 F77 WELFARE INSTS-CONSTRUCTION 276 G77 WELFARE INSTS-OTHER CAP OUTLAY 277 K77 WELFARE INSTS-EQUIPMENT ONLY 278 E79 WELFARE NEC-CURRENT OPERATION 279 F79 WELFARE NEC-CONSTRUCTION 280 G79 WELFARE NEC-OTHER CAPITAL OUT THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 281 K79 WELFARE NEC-EQUIPMENT ONLY 282 M79 WELFARE NEC-IG TO LOCAL NEC 283 N79 WELFARE NEC-IG TO COUNTIES 284 R79 WELFARE NEC-IG TO SPEC DISTS 285 E80 SEWERAGE-CURRENT OPERATION 286 F80 SEWERAGE-CONSTRUCTION 287 G80 SEWERAGE-OTHER CAPITAL OUTLAY 288 K80 SEWERAGE-EQUIPMENT ONLY 289 M80 SEWERAGE-IG TO LOCAL NEC 290 N80 SEWERAGE-IG TO COUNTIES 291 R80 SEWERAGE-IG TO SPECIAL DISTS 292 E81 SOLID WASTE MGT - CURRENT OPER 293 F81 SOLID WASTE MGT-CONSTRUCTION 294 G81 SOLID WASTE MGT-OTHER CAP OUT 295 K81 SOLID WASTE MGT-EQUIPMENT ONLY 296 M81 SOLID WASTE MGT-IG TO LOCL NEC 297 N81 SOLID WASTE MGT-IG TO COUNTIES 298 R81 SOLID WASTE MGT-IG TO SP DISTS 299 E84 VETERANS BONUS 300 E85 VETERANS AFFAIRS-CURRENT OP 301 F85 VETERANS AFFAIRS-CONSTRUCTION 302 G85 VETERANS AFFAIRS-OTHER CAP OUT 303 K85 VETERANS AFFAIRS-EQUIP ONLY 304 E87 WATER TRANSPORT-CURRENT OPER 305 F87 WATER TRANSPORT-CONSTRUCTION 306 G87 WATER TRANSPORT-OTHER CAP OUT 307 K87 WATER TRANSPORT-EQUIPMENT ONLY 308 M87 WATER TRANSPORT-IG-LOCAL NEC 309 N87 WATER TRANSPORT-IG-COUNTIES 310 R87 WATER TRANSPORT-IG-SPEC DISTS 311 E89 GENERAL NEC-CURRENT OPERATION 312 F89 GENERAL NEC-CONSTRUCTION 313 G89 GENERAL NEC-OTHER CAPITAL OUT 314 I89 GENERAL INTEREST ON DEBT 315 K89 GENERAL NEC-EQUIPMENT ONLY 316 M89 GENERAL NEC-IG-LOCAL NEC 317 N89 GENERAL NEC-IG TO COUNTIES 318 R89 GENERAL NEC-IG TO SPEC DISTS 319 S89 GENERAL NEC-IG TO FEDERAL 320 Z00 TOTAL SALARIES & WAGES THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 321 E91 WATER UTILITIES-CURRENT OPER 322 F91 WATER UTILITIES-CONSTRUCTION 323 G91 WATER UTILITIES-OTHER CAP OUT 324 I91 WATER UTILITIES-INTEREST 325 K91 WATER UTILITIES-EQUIPMENT ONLY 326 E92 ELECTRIC UTILITIES-CURRENT OP 327 F92 ELECTRIC UTILITIES-CONSTR 328 G92 ELECTRIC UTILITIES-OTHER CAP 329 I92 ELECTRIC UTILITIES-INTEREST 330 K92 ELECTRIC UTILITIES-EQUIP ONLY 331 E93 GAS UTILITIES-CURRENT OPER 332 I93 GAS UTILITIES-INTEREST ON DEBT 333 E94 TRANSIT UTILITIES-CURRENT OP 334 F94 TRANSIT UTILITIES-CONSTRUCTION 335 G94 TRANSIT UTILITIES-OTHR CAP OUT 336 I94 TRANSIT UTILITIES-INTEREST 337 K94 TRANSIT UTILITIES-EQUIP ONLY 338 E90 LIQUOR STORES-CURRENT OPER 339 F90 LIQUOR STORES-CONSTRUCTION 340 G90 LIQUOR STORES-OTHER CAP OUT 341 K90 LIQUOR STORES-EQUIPMENT ONLY 342 X11 EMPLOYEE RETIREMENT-BEN PMTS 343 X12 EMPLOYEE RETIREMENT-WITHDRWS 344 Z91 EMP RET-OTH PAY-LOSSES ON INV 345 Y05 UNEMPLOYMENT-BENEFIT PAYMENTS 346 Y06 UNEMPLOYMENT-EXT & SPEC PMTS 347 Y14 WORKERS COMP-BENEFIT PMTS 348 Y15 WORKERS COMP-OTHER PAYMENTS 349 Y53 OTHER INS TRST-BENEFIT PAYMTS 350 Y54 OTHER INS TRST-OTHER PAYMENTS 351 Z41 LIQOUR - NET SALES 352 Z42 LIQUOR - COST OF GOODS SOLD 353 Z43 LIQUOR - OPERATING EXPENSES 354 Z44 LIQUOR - OTHER INCOME 355 Z45 LIQUOR - NONOPERATING EXPENSES 356 Z46 LIQOUR - TRANSFERS TO GEN FUND 357 Z47 LIQUOR - EXPEND LICENSING & LAW ENFORCE 358 Z48 LIQUOR - RECEIPTS SALES TAXES-LICENSES... 359 Z51 LOTTERY - TOTAL TICKET SALES 360 Z52 LOTTERY - PRIZES AWARDED THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 361 Z53 LOTTERY - ADMINISTRATIVE EXPENSE 362 Z54 LOTTERY - PROCEEDS AVAILABLE 363 Z61 TRANSIT SUBSIDY CONTRIBUTION 364 19X BEG LT DEBT O/S NEC 365 21A LTD ISS-FFC-WATER UTILITIES 366 21D LTD ISS-FFC-TRAN UTILITIES 367 21F LTD-ISS-FFC-ELEM SEC EDUCATION 368 21G LTD ISS-FFC-HIGHER EDUCATION 369 21X LTD ISS-FFC-OTHER NEC 370 24A LTD ISS-NG-WATER UTILITIES 371 24B LTD ISS-NG-ELECTRIC UTILITIES 372 24D LTD ISS-NG-TRANSIT UTILITIES 373 24F LTD ISS-NG-ELEM SEC EDUCATION 374 24G LTD ISS-NG-HIGHER EDUCATION 375 24T LTD ISS-NG-INDUSTRIAL REVENUE 376 24X LTD ISS-NG-OTHER NEC 377 31A LTD RET-FFC-WATER UTILITIES 378 31D LTD RET-FFC-TRANSIT UTILITIES 379 31F LTD RET-FFC-ELEM SEC EDUCATION 380 31G LTD RET-FFC-HIGHER EDUCATION 381 31X LTD RET-FFC-OTHER NEC 382 34A LTD RET-NG-WATER UTILITIES 383 34B LTD RET-NG-ELECTRIC UTILITIES 384 34C LTD RET-NG-GAS UTILITIES 385 34D LTD RET-NG-TRANSIT UTILITIES 386 34F LTD RET-NG-ELEM SEC EDUC 387 34G LTD RET-NG-HIGHER EDUCATION 388 34T LTD RET-NG-INDUSTRIAL REVENUE 389 34X LTD RET-NG-OTHER NEC 390 41A LT DBT O/S-FFC-WATER UTILS 391 41D LT DBT O/S-FFC-TRANSIT UTILS 392 41F LT DBT O/S-FFC-ELEM SEC EDUC 393 41G LT DBT O/S-FFC-HIGHER EDUC 394 41X LT DEBT O/S-FFC-OTHER NEC 395 44A LT DBT O/S-NG-WATER UTILITIES 396 44B LT DBT O/S-NG-ELECTRIC UTILS 397 44C LT DBT O/S-NG-GAS UTILITIES 398 44D LT DBT O/S-NG-TRANSIT UTILS 399 44F LT DBT O/S-NG-ELEM SEC EDUC 400 44G LT DBT O/S-NG-HIGHER EDUCATION THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 401 44T LT DBT O/S-NG-INDUSTRIAL REV 402 44X LT DEBT O/S-NG-OTHER NEC 403 52T REFUNDED LT DEBT-ISSUED 404 53T REFUNDED LT DEBT-RETIRED 405 61V SHORT TERM DEBT O/S-BEGINNING 406 64V SHORT TERM DEBT O/S-END OF FY 407 71W OFFSETS TO LT DEBT-FFC 408 74W OFFSETS TO LT DEBT-NONGUAR 409 W01 SINKING FUND-CASH & DEPOSITS 410 W31 BOND FUND-CASH & DEPOSITS 411 W61 OTHER FUNDS-CASH & DEPOSITS 412 Z88 EMPLOYEE RETIREMENT-CASH 413 Z87 EMPL RET-TIME OR SAVINGS DEP 414 X21 EMPL RET-TOTAL CASH & DEPOSITS 415 X30 EMPL RETIREMENT-SEC-FED TREAS 416 X40 EMPL RET-SECUR-CORPORATE BONDS 417 X41 EMP RET-SECUR-CORPORATE STOCKS 418 X42 EMPL RET-SECURITIES-MORTGAGES 419 Z83 EMPL RET-OTHR SECURITIES-OTHER 420 X44 EMPL RET-TOTAL OTHR SECURITIES 421 X47 EMPL RET-OTHR INVESTMNTS-OTHER 422 Z82 EMPL RET-TOTAL OTHR INVESTMNTS 423 Z81 EMPL RET-TOTAL HOLDINGS & INV 424 Z78 EMP RET-EXH-STOCKS-MARKET VAL 425 Z77 EMP RET-EXH-BONDS-MARKET VAL 426 Y07 UNEMPLOYMENT-BAL IN US TREAS 427 Y08 UNEMPL-OTHER BAL-POS OR NEG 428 Y21 WORKERS COMP-CASH & ASSETS 429 Y61 OTHER INS TRUST-CASH&DEPOSITS 430 Z76 EMPL RET-ACTIVE MEMBERS-STATE 431 Z75 EMPL RET-ACTIVE MEMBERS-LOCAL 432 Z01 EMPL RET-ACTIVE MEMBERS-TOTAL 433 Z02 EMPL RET-INACTIVE MEMBERS 434 Z03 EMPL RET-RET ON AGE OR SERVICE 435 Z04 EMPL RET-RETIRED ON DISABILITY 436 Z05 EMPL RET-SURVIVORS OF DECEASED 437 Z06 NO. OF LUMP SUM RECIP-MEMBERS 438 Z07 NO. OF LUMP SUM RECIP-SURV 439 Z08 MONTHLY BEN TO AGE/SERV RETS 440 Z09 MONTHLY BEN FOR DISABILITY THESE ITEM CODES ARE INCLUDED IN THE STATE FINANCE DATA Row Item no. Code Description --- ---- ------------------------------------------ 441 Z10 MONTHLY BEN TO SURVIVORS 442 Z11 AMT OF LUMP SUM PAY-MEMBERS 443 Z12 AMT OF LUMP SUM PAY-SURVIVORS 444 Z74 NO. OF MEMBERS UNDER OASDHI 445 V02 EMP RET-TYPE OF COVERAGE 446 V98 TOTAL COMPUTED CAPITAL OUTLAY 447 I99 STATE PERSONAL INCOME 448 B91 FEDERAL IG WATER UTILITIES 449 B93 FEDERAL IG GAS UTILITIES 450 B94 FEDERAL IG TRANSIT UTILITIES 451 D91 LOCAL IG WATER UTILITIES 452 D94 LOCAL IG TRANSIT UTILITIES 453 M91 WATER UTILITIES - IG TO LOCAL 454 N91 WATER UTILITIES - IG TO GEN PURP 455 R91 WATER UTILITIES - IG TO SP DISTS 456 N92 ELEC UTILITIES - IG TO GEN PURP 457 R92 ELEC UTILITIES - IG TO SP DISTS 458 M94 TRANSIT UTILITIES - IG TO LOCAL 459 N94 TRANSIT UTILITIES - IG TO GEN PURP 460 R94 TRANSIT UTILITIES - IG TO SP DISTS 461 Z89 RETIREMENT ITEM For a more indepth explanation of each item code refer to the Governments Division Classification Manual.