Specifications for Totals of Finance Amounts Last Revised - 5/25/92 This document explains how to compute Totals and subTotals from the government finance internet files. The internet data files provide the user with all the detail collected on government finances, but it contains no Totals or subTotals. The instructions below explain how to compute Totals and subTotals from this file. 1 ***Total Revenue T01 T08 T09 T10 T11 T12 T13 T14 T15 T16 T19 T20 T21 T22 T23 T24 T25 T27 T28 T29 T40 T41 T50 T51 T53 T99 A01 A03 A06 A09 A10 A12 A14 A16 A18 A21 A36 A44 A45 A50 A54 A56 A59 A60 A61 A80 A81 A87 A89 U01 U10 U11 U20 U30 U40 U41 U50 U95 U99 B01 B21 B22 B27 B30 B42 B46 B47 B50 B54 B59 B79 B80 B89 B91 B92 B93 B94 C21 C28 C30 C42 C46 C47 C50 C67 C79 C80 C89 C91 C92 C93 C94 D11 D21 D30 D42 D46 D47 D50 D79 D80 D89 D91 D92 D93 D94 A91 A92 A93 A94 A90 X01 X02 X05 X08 X09 X03 Y01 Y02 Y03 Y04 Y11 Y12 Y13 Y51 Y52 Y20 Y31 Y41 Y55 2 ***Total General Revenue T01 T08 T09 T10 T11 T12 T13 T14 T15 T16 T19 T20 T21 T22 T23 T24 T25 T27 T28 T29 T40 T41 T50 T51 T53 T99 A01 A03 A06 A09 A10 A12 A14 A16 A18 A21 A36 A44 A45 A50 A54 A56 A59 A60 A61 A80 A81 A87 A89 U01 U10 U11 U20 U30 U40 U41 U50 U95 U99 B01 B21 B22 B27 B30 B42 B46 B47 B50 B54 B59 B79 B80 B89 B91 B92 B93 B94 C21 C28 C30 C42 C46 C47 C50 C67 C79 C80 C89 C91 C92 C93 C94 D11 D21 D30 D42 D46 D47 D50 D79 D80 D89 D91 D92 D93 D94 3 ***Total Tax T01 T08 T09 T10 T11 T12 T13 T14 T15 T16 T19 T20 T21 T22 T23 T24 T25 T27 T28 T29 T40 T41 T50 T51 T53 T99 4 ***Total Sales Tax T08 T09 T10 T11 T12 T13 T14 T15 T16 T19 5 ***Total Selective Sales Tax T10 T11 T12 T13 T14 T15 T16 T19 6 ***Total License Tax T20 T21 T22 T23 T24 T25 T27 T28 T29 7 ***Total Charges A01 A03 A06 A09 A10 A12 A14 A16 A18 A21 A36 A44 A45 A50 A54 A56 A59 A60 A61 A80 A81 A87 A89 8 ***Total Miscellaneous U01 U10 U11 U20 U30 U40 U41 U50 U95 U99 9 ***Total Intergovernmental B01 B21 B22 B27 B30 B42 B46 B47 B50 B54 B59 B79 B80 B89 B91 B92 B93 B94 C21 C28 C30 C42 C46 C47 C50 C67 C79 C80 C89 C91 C92 C93 C94 D11 D21 D30 D42 D46 D47 D50 D79 D80 D89 D91 D92 D93 D94 10 *** Total Federal Intergovernmental B01 B21 B22 B27 B30 B42 B46 B47 B50 B54 B59 B79 B80 B89 B91 B92 B93 B94 11 *** Total State Intergovernmental C21 C28 C30 C42 C46 C47 C50 C67 C79 C80 C89 C91 C92 C93 C94 12 *** Total Local Intergovernmental D11 D21 D30 D42 D46 D47 D50 D79 D80 D89 D91 D92 D93 D94 13 ***Total Utility Revenue A91 A92 A93 A94 14 ***Total Insurance Trust Revenue X01 X02 X05 X08 X09 X03 Y01 Y02 Y03 Y04 Y11 Y12 Y13 Y55 Y51 Y52 Y20 Y31 Y41 15 *** Total Employee Retirement Revenue X01 X02 X05 X08 X09 X03 16 *** Total Unemployment Comp Revenue Y01 Y02 Y03 Y04 17 *** Total Worker's Comp Revenue Y11 Y12 Y13 18 *** Total Other Insurance Trust Revenue Y51 Y52 Y20 Y31 Y41 Y55 19 ***Total Expenditure E01 F01 G01 I01 L01 M01 N01 O01 P01 R01 E02 F02 G02 I02 L02 M02 E03 F03 G03 E04 F04 G04 I04 L04 M04 E05 F05 G05 L05 M05 N05 O05 P05 S05 E06 F06 G06 I06 L06 M06 E12 F12 G12 L12 M12 N12 O12 P12 Q12 R12 E14 F14 G14 I14 E16 F16 G16 E18 F18 G18 L18 M18 N18 O18 P18 Q18 R18 E19 E20 F20 G20 I20 L20 M20 E21 F21 G21 I21 L21 M21 N21 O21 P21 Q21 S21 E22 F22 G22 I22 L22 M22 E23 F23 G23 I23 L23 M23 N23 O23 P23 E24 F24 G24 L24 M24 N24 O24 P24 R24 E25 F25 G25 I25 L25 M25 N25 O25 P25 S25 E26 F26 G26 E28 F28 G28 I28 L28 M28 E29 F29 G29 I29 L29 M29 N29 O29 P29 M30 N30 O30 P30 R30 E31 F31 G31 E32 F32 G32 I32 L32 M32 N32 O32 P32 R32 E36 F36 G36 E37 F37 G37 I37 L37 M37 E38 F38 G38 I38 L38 M38 N38 O38 P38 R38 E39 F39 G39 I39 L39 M39 E44 F44 G44 I44 L44 M44 N44 O44 P44 R44 E45 F45 G45 E47 I47 L47 M47 N47 O47 P47 R47 E50 F50 G50 I50 L50 M50 N50 O50 P50 R50 E51 I51 L51 M51 E52 F52 G52 I52 L52 M52 N52 O52 P52 R52 E53 F53 G53 I53 L53 M53 E54 F54 G54 I54 L54 M54 N54 O54 P54 R54 E55 F55 G55 M55 N55 O55 P55 R55 E56 F56 G56 I56 L56 M56 N56 O56 P56 R56 E57 F57 G57 I57 L57 M57 E58 F58 G58 I58 L58 M58 E59 F59 G59 I59 L59 M59 N59 O59 P59 R59 S59 E60 F60 G60 I60 L60 M60 N60 O60 P60 R60 E61 F61 G61 I61 L61 M61 N61 O61 P61 R61 E62 F62 G62 I62 L62 M62 N62 O62 P62 R62 E66 F66 G66 I66 L66 M66 N66 O66 P66 R66 E67 I67 L67 M67 N67 O67 P67 S67 E68 I68 M68 N68 O68 P68 E74 E75 E77 F77 G77 E79 G79 F79 I79 L79 M79 N79 O79 P79 R79 E80 F80 G80 I80 L80 M80 N80 O80 P80 R80 E81 F81 G81 I81 L81 M81 N81 O81 P81 R81 E84 E85 F85 G85 I85 E87 F87 G87 I87 L87 M87 N87 O87 P87 R87 E89 F89 G89 I89 J89 L89 M89 N89 O89 P89 R89 S89 E90 F90 G90 E91 F91 G91 I91 E92 F92 G92 I92 E93 F93 G93 I93 E94 F94 G94 I94 L91 L92 L93 L94 M91 M92 M93 M94 N91 N92 N93 N94 R91 R92 R93 R94 X11 X12 Y05 Y06 Y14 Y53 Y25 Y34 Y45 20 ***Intergovernmental Expenditure L01 M01 N01 O01 P01 R01 L02 M02 L04 M04 L05 M05 N05 O05 P05 S05 L06 M06 L12 M12 N12 O12 P12 Q12 R12 L18 M18 N18 O18 P18 Q18 R18 L20 M20 L21 M21 N21 O21 P21 Q21 S21 L22 M22 L23 M23 N23 O23 P23 L24 M24 N24 O24 P24 R24 L25 M25 N25 O25 P25 S25 L28 M28 L29 M29 N29 O29 P29 M30 N30 O30 P30 R30 L32 M32 N32 O32 P32 R32 L37 M37 L38 M38 N38 O38 P38 R38 L39 M39 L44 M44 N44 O44 P44 R44 L47 M47 N47 O47 P47 R47 L50 M50 N50 O50 P50 R50 L51 M51 L52 M52 N52 O52 P52 R52 L53 M53 L54 M54 N54 O54 P54 R54 M55 N55 O55 P55 R55 L56 M56 N56 O56 P56 R56 L57 M57 L58 M58 L59 M59 N59 O59 P59 R59 S59 L60 M60 N60 O60 P60 R60 L61 M61 N61 O61 P61 R61 L62 M62 N62 O62 P62 R62 L66 M66 N66 O66 P66 R66 L67 M67 N67 O67 P67 S67 M68 N68 O68 P68 L79 M79 N79 O79 P79 R79 L80 M80 N80 O80 P80 R80 L81 M81 N81 O81 P81 R81 L87 M87 N87 O87 P87 R87 L89 M89 N89 O89 P89 R89 S89 L91 L92 L93 L94 M91 M92 M93 M94 N91 N92 N93 N94 R91 R92 R93 R94 21 *** Intergovernmental to Federal S05 S21 S25 S59 S67 S89 22 *** Intergovernmental to State L01 L02 L04 L05 L06 L12 L18 L20 L21 L22 L23 L24 L25 L28 L29 L32 L37 L38 L39 L44 L47 L50 L51 L52 L53 L54 L56 L57 L58 L59 L60 L61 L62 L66 L67 L79 L80 L81 L87 L89 L91 L92 L93 L94 23 *** Intergovernmental to Local M01 N01 O01 P01 R01 M02 M04 M05 N05 O05 P05 M06 M12 N12 O12 P12 Q12 R12 M18 N18 O18 P18 Q18 R18 M20 M21 N21 O21 P21 Q21 M22 M23 N23 O23 P23 M24 N24 O24 P24 R24 M25 N25 O25 P25 M28 M29 N29 O29 P29 M30 N30 O30 P30 R30 M32 N32 O32 P32 R32 M37 M38 N38 O38 P38 R38 M39 M44 N44 O44 P44 R44 M47 N47 O47 P47 R47 M50 N50 O50 P50 R50 M51 M52 N52 O52 P52 R52 M53 M54 N54 O54 P54 R54 M55 N55 O55 P55 R55 M56 N56 O56 P56 R56 M57 M58 M59 N59 O59 P59 R59 M60 N60 O60 P60 R60 M61 N61 O61 P61 R61 M62 N62 O62 P62 R62 M66 N66 O66 P66 R66 M67 N67 O67 P67 M68 N68 O68 P68 M79 N79 O79 P79 R79 M80 N80 O80 P80 R80 M81 N81 O81 P81 R81 M87 N87 O87 P87 R87 M89 N89 O89 P89 R89 M91 M92 M93 M94 N91 N92 N93 N94 R91 R92 R93 R94 24 *** Intergovernmental to Combined and Unallocable M01 M02 M04 M05 M06 M12 M18 M20 M21 M22 M23 M24 M25 M28 M29 M30 M32 M37 M38 M39 M44 M47 M50 M51 M52 M53 M54 M55 M56 M57 M58 M59 M60 M61 M62 M66 M67 M68 M79 M80 M81 M87 M89 M91 M92 M93 M94 25 *** Intergovernmental to Counties N01 N05 N12 N18 N21 N23 N24 N25 N29 N30 N32 N38 N44 N47 N50 N52 N54 N55 N56 N59 N60 N61 N62 N66 N67 N68 N79 N80 N81 N87 N89 N91 N92 N93 N94 26 *** Intergovernmental to Municipalities O01 O05 O12 O18 O21 O23 O24 O25 O29 O30 O32 O38 O44 O47 O50 O52 O54 O55 O56 O59 O60 O61 O62 O66 O67 O68 O79 O80 O81 O87 O89 27 *** Intergovernmental to Townships P01 P05 P12 P18 P21 P23 P24 P25 P29 P30 P32 P38 P44 P47 P50 P52 P54 P55 P56 P59 P61 P62 P60 P66 P67 P68 P79 P80 P81 P87 P89 28 *** Intergovernmental to School Districts Q12 Q18 Q21 29 *** Intergovernmental to Special Districts R01 R12 R18 R24 R30 R32 R38 R44 R47 R50 R52 R54 R55 R56 R59 R60 R61 R62 R66 R79 R80 R81 R87 R89 R91 R92 R93 R94 30 ***Direct Expenditure E01 G01 F01 I01 I02 E02 G02 F02 E03 F03 G03 E04 F04 G04 I04 E05 F05 G05 E06 F06 G06 I06 E12 F12 G12 E14 F14 G14 I14 E16 F16 G16 E18 F18 G18 E19 E20 F20 G20 I20 E21 F21 G21 I21 E22 F22 G22 I22 E23 F23 G23 I23 E24 F24 G24 E25 F25 G25 I25 E26 F26 G26 E28 F28 G28 I28 E29 F29 G29 I29 E31 F31 G31 E32 F32 G32 I32 E36 F36 G36 E37 F37 G37 I37 E38 F38 G38 I38 E39 F39 G39 I39 E44 F44 G44 I44 E45 F45 G45 E47 I47 E50 F50 G50 I50 E51 I51 E52 F52 G52 I52 E53 F53 G53 I53 E54 F54 G54 I54 E55 F55 G55 E56 F56 G56 I56 E57 F57 G57 I57 E58 F58 G58 I58 E59 F59 G59 I59 E60 F60 G60 I60 E61 F61 G61 I61 E62 F62 G62 I62 E66 F66 G66 I66 E67 I67 E68 I68 E74 E75 E77 F77 G77 E79 F79 G79 I79 E80 F80 G80 I80 E81 F81 G81 I81 E84 E85 F85 G85 I85 E87 F87 G87 I87 E89 F89 G89 I89 J89 E90 F90 G90 E91 F91 G91 I91 E92 F92 G92 I92 E93 F93 G93 I93 E94 F94 G94 I94 X11 X12 Y05 Y06 Y14 Y53 Y25 Y34 Y45 31 *** Current Operation E01 E02 E03 E04 E05 E06 E12 E14 E16 E18 E20 E21 E22 E23 E24 E25 E26 E28 E29 E31 E32 E36 E37 E38 E39 E44 E45 E47 E50 E51 E52 E53 E54 E55 E56 E57 E58 E59 E60 E61 E62 E66 E74 E75 E77 E79 E80 E81 E85 E87 E89 E90 E91 E92 E93 E94 32 *** Assistance and Subsidies I01 I02 I04 I06 I14 E19 I20 I21 I22 I23 I25 I28 I29 I32 I37 I38 I39 I44 I47 I50 I51 I52 I53 I54 I56 I57 I58 I59 I60 I61 I62 I66 E67 I67 E68 I68 I79 I80 I81 E84 I85 I87 J89 33 *** Interest on Debt I89 I91 I92 I93 I94 34 *** Insurance Trust X11 X12 Y05 Y06 Y14 Y53 Y25 Y34 Y45 35 *** Total Capital Outlay G01 F01 G02 F02 F03 G03 F04 G04 F05 G05 F06 G06 F12 G12 F14 G14 F16 G16 F18 G18 F20 G20 F21 G21 F22 G22 F23 G23 F24 G24 F25 G25 F26 G26 F28 G28 F29 G29 F31 G31 F32 G32 F36 G36 F37 G37 F38 G38 F39 G39 F44 G44 F45 G45 F50 G50 F52 G52 F53 G53 F54 G54 F55 G55 F56 G56 F57 G57 F58 G58 F59 G59 F60 G60 F61 G61 F62 G62 F66 G66 F77 G77 F79 G79 F80 G80 F81 G81 F85 G85 F87 G87 F89 G89 G90 F90 F91 F92 F93 F94 G91 G92 G93 G94 36 *** Total Construction F01 F02 F03 F04 F05 F06 F12 F14 F16 F18 F20 F21 F22 F23 F24 F25 F26 F28 F29 F31 F32 F36 F37 F38 F39 F44 F45 F50 F52 F53 F54 F55 F56 F57 F58 F59 F60 F61 F62 F66 F77 F79 F80 F81 F85 F87 F89 F90 F91 F92 F93 F94 37 *** Total Equipment and Land G01 G02 G03 G04 G05 G06 G12 G14 G16 G18 G20 G21 G22 G23 G24 G25 G26 G28 G29 G31 G32 G36 G37 G38 G39 G44 G45 G50 G52 G53 G54 G55 G56 G57 G58 G59 G60 G61 G62 G66 G77 G79 G80 G81 G85 G87 G89 G90 G91 G92 G93 G94 38 *** Equipment Only K01 K02 K03 K04 K05 K06 K12 K14 K16 K18 K20 K21 K22 K23 K24 K25 K26 K28 K29 K31 K32 K36 K37 K38 K39 K44 K45 K50 K52 K53 K54 K55 K56 K57 K58 K59 K60 K61 K62 K66 K77 K79 K80 K81 K85 K87 K89 K90 K91 K92 K93 K94 39 ***Total General Expenditure E01 F01 G01 I01 L01 M01 N01 O01 P01 R01 E02 F02 G02 I02 L02 M02 E03 F03 G03 E04 F04 G04 I04 L04 M04 E05 F05 G05 L05 M05 N05 O05 P05 S05 E06 F06 G06 I06 L06 M06 E12 F12 G12 L12 M12 N12 O12 P12 Q12 R12 E14 F14 G14 I14 E16 F16 G16 E18 F18 G18 L18 M18 N18 O18 P18 Q18 R18 E19 E20 F20 G20 I20 L20 M20 E21 F21 G21 I21 L21 M21 N21 O21 P21 Q21 S21 E22 F22 G22 I22 L22 M22 E23 F23 G23 I23 L23 M23 N23 O23 P23 E24 F24 G24 L24 M24 N24 O24 P24 R24 E25 F25 G25 I25 L25 M25 N25 O25 P25 S25 E26 F26 G26 E28 F28 G28 I28 L28 M28 E29 F29 G29 I29 L29 M29 N29 O29 P29 M30 N30 O30 P30 R30 E31 F31 G31 E32 F32 G32 I32 L32 M32 N32 O32 P32 R32 E36 F36 G36 E37 F37 G37 I37 L37 M37 E38 F38 G38 I38 L38 M38 N38 O38 P38 R38 E39 F39 G39 I39 L39 M39 E44 F44 G44 I44 L44 M44 N44 O44 P44 R44 E45 F45 G45 E47 I47 L47 M47 N47 O47 P47 R47 E50 F50 G50 I50 L50 M50 N50 O50 P50 R50 E51 I51 L51 M51 E52 F52 G52 I52 L52 M52 N52 O52 P52 R52 E53 F53 G53 I53 L53 M53 E54 F54 G54 I54 L54 M54 N54 O54 P54 R54 E55 F55 G55 M55 N55 O55 P55 R55 E56 F56 G56 I56 L56 M56 N56 O56 P56 R56 E57 F57 G57 I57 L57 M57 E58 F58 G58 I58 L58 M58 E59 F59 G59 I59 L59 M59 N59 O59 P59 R59 S59 E60 F60 G60 I60 L60 M60 N60 O60 P60 R60 E61 F61 G61 I61 L61 M61 N61 O61 P61 R61 E62 F62 G62 I62 L62 M62 N62 O62 P62 R62 E66 F66 G66 I66 L66 M66 N66 O66 P66 R66 E67 I67 L67 M67 N67 O67 P67 S67 E68 I68 M68 N68 O68 P68 E74 E75 E77 F77 G77 E79 F79 G79 I79 L79 M79 N79 O79 P79 R79 E80 F80 G80 I80 L80 M80 N80 O80 P80 R80 E81 F81 G81 I81 L81 M81 N81 O81 P81 R81 E84 E85 F85 G85 I85 E87 F87 G87 I87 L87 M87 N87 O87 P87 R87 E89 F89 G89 I89 J89 L89 M89 N89 O89 P89 R89 S89 L91 M91 N91 R91 L92 M92 N92 R92 L93 M93 N93 R93 L94 M94 N94 R94 40 ***Intergovernmental Expenditure L01 M01 N01 O01 P01 R01 L02 M02 L04 M04 L05 M05 N05 O05 P05 S05 L06 M06 L12 M12 N12 O12 P12 Q12 R12 L18 M18 N18 O18 P18 Q18 R18 L20 M20 L21 M21 N21 O21 P21 Q21 S21 L22 M22 L23 M23 N23 O23 P23 L24 M24 N24 O24 P24 R24 L25 M25 N25 O25 P25 S25 L28 M28 L29 M29 N29 O29 P29 M30 N30 O30 P30 R30 L32 M32 N32 O32 P32 R32 L37 M37 L38 M38 N38 O38 P38 R38 L39 M39 L44 M44 N44 O44 P44 R44 L47 M47 N47 O47 P47 R47 L50 M50 N50 O50 P50 R50 L51 M51 L52 M52 N52 O52 P52 R52 L53 M53 M54 N54 O54 P54 R54 L54 M55 N55 O55 P55 R55 M56 N56 O56 P56 R56 L56 L57 M57 L58 M58 L59 M59 N59 O59 P59 R59 S59 L60 M60 N60 O60 P60 R60 L61 M61 N61 O61 P61 R61 L62 M62 N62 O62 P62 R62 L66 M66 N66 O66 P66 R66 L67 M67 N67 O67 P67 S67 M68 N68 O68 P68 L79 M79 N79 O79 P79 R79 L80 M80 N80 O80 P80 R80 L81 M81 N81 O81 P81 R81 L87 M87 N87 O87 P87 R87 L89 M89 N89 O89 P89 R89 S89 L91 L92 L93 L94 M91 M92 M93 M94 N91 N92 N93 N94 R91 R92 R93 R94 41 ***Direct General Expenditure E01 G01 F01 I01 I02 E02 G02 F02 E03 F03 G03 E04 F04 G04 I04 E05 F05 G05 E06 F06 G06 I06 E12 F12 G12 E14 F14 G14 I14 E16 F16 G16 E18 F18 G18 E19 E20 F20 G20 I20 E21 F21 G21 I21 E22 F22 G22 I22 E23 F23 G23 I23 E24 F24 G24 E25 F25 G25 I25 E26 F26 G26 E28 F28 G28 I28 E29 F29 G29 I29 E31 F31 G31 E32 F32 G32 I32 E36 F36 G36 E37 F37 G37 I37 E38 F38 G38 I38 E39 F39 G39 I39 E44 F44 G44 I44 E45 F45 G45 E47 I47 E50 F50 G50 I50 E51 I51 E52 F52 G52 I52 E53 F53 G53 I53 E54 F54 G54 I54 E55 F55 G55 E56 F56 G56 I56 E57 F57 G57 I57 E58 F58 G58 I58 E59 F59 G59 I59 E60 F60 G60 I60 E61 F61 G61 I61 E62 F62 G62 I62 E66 F66 G66 I66 E67 I67 E68 I68 E74 E75 E77 F77 G77 E79 F79 G79 I79 E80 F80 G80 I80 E81 F81 G81 I81 E84 E85 F85 G85 I85 E87 F87 G87 I87 E89 F89 G89 I89 J89 42 *** General Current Operation E01 E02 E03 E04 E05 E06 E12 E14 E16 E18 E20 E21 E22 E23 E24 E25 E26 E28 E29 E31 E32 E36 E37 E38 E39 E44 E45 E47 E50 E51 E52 E53 E54 E55 E56 E57 E58 E59 E60 E61 E62 E66 E74 E75 E77 E79 E80 E81 E85 E87 E89 43 *** General Assistance and Subsidies I01 I02 I04 I06 I14 E19 I20 I21 I22 I23 I25 I28 I29 I32 I37 I38 I39 I44 I47 I50 I51 I52 I53 I54 I56 I57 I58 I59 I60 I61 I62 I66 E67 I67 E68 I68 I79 I80 I81 E84 I85 I87 J89 44 *** Interest on General Debt I89 45 *** General Capital Outlay G01 F01 G02 F02 F03 G03 F04 G04 F05 G05 F06 G06 F12 G12 F14 G14 F16 G16 F18 G18 F20 G20 F21 G21 F22 G22 F23 G23 F24 G24 F25 G25 F26 G26 F28 G28 F29 G29 F31 G31 F32 G32 F36 G36 F37 G37 F38 G38 F39 G39 F44 G44 F45 G45 F50 G50 F52 G52 F53 G53 F54 G54 F55 G55 F56 G56 F57 G57 F58 G58 F59 G59 F60 G60 F61 G61 F62 G62 F66 G66 F77 G77 F79 G79 F80 G80 F81 G81 F85 G85 F87 G87 F89 G89 46 *** General Construction F01 F02 F03 F04 F05 F06 F12 F14 F16 F18 F20 F21 F22 F23 F24 F25 F26 F28 F29 F31 F32 F36 F37 F38 F39 F44 F45 F50 F52 F53 F54 F55 F56 F57 F58 F59 F60 F61 F62 F66 F77 F79 F80 F81 F85 F87 F89 47 *** General Equipment and Land G01 G02 G03 G04 G05 G06 G12 G14 G16 G18 G20 G21 G22 G23 G24 G25 G26 G28 G29 G31 G32 G36 G37 G38 G39 G44 G45 G50 G52 G53 G54 G55 G56 G57 G58 G59 G60 G61 G62 G66 G77 G79 G80 G81 G85 G87 G89 48 *** General Equipment Only K01 K02 K03 K04 K05 K06 K12 K14 K16 K18 K20 K21 K22 K23 K24 K25 K26 K28 K29 K31 K32 K36 K37 K38 K39 K44 K45 K50 K52 K53 K54 K55 K56 K57 K58 K59 K60 K61 K62 K66 K77 K79 K80 K81 K85 K87 K89 49 ***Airports Total Expenditure E01 F01 G01 I01 L01 M01 N01 O01 P01 R01 50 ***Airports Intergovernmental L01 M01 N01 O01 P01 R01 51 ***Federal Space Research Total E02 F02 G02 I02 L02 M02 52 ***Federal Space Research Intergovernmental L02 M02 53 ***Federal National Defense Total E06 F06 G06 I06 L06 M06 54 ***Federal National Defense Intergovernmental L06 M06 55 ***Federal Postal Service ExpenditureTotal E14 F14 G14 I14 56 ***Total Miscellaneous Commercial Activity E03 F03 G03 57 ***Correction Total E04 F04 G04 I04 L04 M04 E05 F05 G05 L05 M05 N05 O05 P05 S05 58 ***Correction Intergovernmental L05 M05 N05 O05 P05 S05 L04 M04 59 *** Correction Institutions Total E04 F04 G04 I04 L04 M04 60 *** Correction NEC Total E05 F05 G05 L05 M05 N05 O05 P05 S05 61 *** Correction NEC Intergovernmental L05 M05 N05 O05 P05 S05 62 ***Education Total E12 F12 G12 L12 M12 N12 O12 P12 Q12 R12 E16 F16 G16 E18 F18 G18 L18 M18 N18 O18 P18 Q18 R18 E19 E20 F20 G20 I20 L20 M20 E21 F21 G21 I21 L21 M21 N21 O21 P21 Q21 S21 63 ***Education Intergovernmental L12 M12 N12 O12 P12 Q12 R12 L18 M18 N18 O18 P18 L21 M21 N21 O21 P21 Q21 S21 Q18 R18 L20 M20 64 ***EducationOther Current Operation E12 E16 E18 E21 E20 65 ***Education Assistance and Subsidies E19 I20 I21 66 ***Education Construction F12 F16 F18 F21 F20 67 ***Education Equipment and Land G12 G16 G18 G21 G20 68 ***Education Equipment K12 K16 K18 K21 K20 69 *** Elementary Secondary Total Expenditure E12 F12 G12 L12 M12 N12 O12 P12 Q12 R12 70 *** Elementary Secondary Intergovernmental L12 M12 N12 O12 P12 Q12 R12 71 *** Higher Education-Auxilliary Total Expenditure E16 F16 G16 72 *** Higher Education-NEC Total Expenditure E18 F18 G18 L18 M18 N18 O18 P18 Q18 R18 73 *** Higher Education-NEC Intergovernmental L18 M18 N18 O18 P18 Q18 R18 74 *** Education-NEC Expenditure Total E21 F21 G21 I21 L21 M21 N21 O21 P21 Q21 S21 E19 75 *** Education-NEC Intergovernmental L21 M21 N21 O21 P21 Q21 S21 76 *** Federal Veteran's Education Total E20 F20 G20 I20 L20 M20 77 *** Federal Veteran's Education Intergovernmental L20 M20 78 ***Employment Security Administration Expenditure Total E22 F22 G22 I22 L22 M22 79 ***Employment Security Administration Intergovernmental L22 M22 80 ***Financial Administration Total E23 F23 G23 I23 L23 M23 N23 O23 P23 81 ***Financial Administration Intergovernmental L23 M23 N23 O23 P23 82 ***Fire Protection Total Expenditure E24 F24 G24 L24 M24 N24 O24 P24 R24 83 ***Fire Protection Intergovernmental L24 M24 N24 O24 P24 R24 84 ***General Control Total E25 F25 G25 I25 L25 M25 N25 O25 P25 S25 E26 F26 G26 E29 F29 G29 I29 L29 M29 N29 O29 P29 85 ***General Control Intergovernmental L25 M25 N25 O25 P25 S25 L29 M29 N29 O29 P29 86 ***General Control Current E25 E26 E29 87 ***General Control Construction F25 F26 F29 88 ***General Control Equipment and Land G25 G29 G26 89 ***Judicial Total Expenditure E25 F25 G25 I25 L25 M25 N25 O25 P25 S25 90 ***Judicial Intergovernmental L25 M25 N25 O25 P25 S25 91 ***Legislative Total Expenditure E26 F26 G26 92 ***Central Staff Total Expenditure E29 F29 G29 I29 L29 M29 N29 O29 P29 93 ***Central Staff Intergovernmental L29 M29 N29 O29 P29 94 ***General Support Total Expenditure M30 N30 O30 P30 R30 95 ***General Public Buildings Total E31 F31 G31 96 ***Federal Health-Veterans Total E28 F28 G28 I28 L28 M28 97 ***Federal Health-Veterans Intergovernmental L28 M28 98 ***Health Total Expenditure E32 F32 G32 I32 L32 M32 N32 O32 P32 R32 99 ***Health Intergovernmental L32 M32 N32 O32 P32 R32 100 ***Hospitals Total Expenditure E36 F36 G36 E37 F37 G37 I37 L37 M37 E39 F39 G39 I39 L39 M39 E38 F38 G38 I38 L38 M38 N38 O38 P38 R38 101 ***Hospitals Total Intergovernmental L37 M37 L38 M38 N38 O38 P38 R38 L39 M39 102 ***Hospitals Total Current E36 E37 E38 E39 103 ***Hospitals Total Construction F36 F37 F38 F39 104 ***Hospitals Total Equipment and Land G36 G37 G38 G39 105 *** Own Hospitals Total Expenditure E36 F36 G36 106 *** Federal Own Veteran's HospitalsTotal E37 F37 G37 I37 L37 M37 107 *** Federal Own Veteran's Hospital Intergovernmental L37 M37 108 *** Hospital-Other Total Expenditure E38 F38 G38 I38 L38 M38 N38 O38 P38 R38 109 *** Hospital-Other Intergovernmental L38 M38 N38 O38 P38 R38 110 *** Federal Veteran's-Other Hospital Expenditure E39 F39 G39 I39 L39 M39 111 *** Federal Veteran's-Other Hospital Intergovernmental L39 M39 112 ***Highways Total Expenditure E44 F44 G44 I44 L44 M44 N44 O44 P44 R44 E45 F45 G45 113 ***Highways Direct E44 F44 G44 I44 E45 F45 G45 114 ***Highways Intergovernmental L44 M44 N44 O44 P44 R44 115 ***Highways Construction Total F44 F45 116 ***Highways Land and Equipment G44 G45 117 *** Regular Highways Total Expenditure E44 F44 G44 I44 L44 M44 N44 O44 P44 R44 118 *** Regular Highways Intergovernmental L44 M44 N44 O44 P44 R44 119 *** Toll Highways Total Expenditure E45 F45 G45 120 ***Transit Subsidy Total Expenditure E47 I47 L47 M47 N47 O47 P47 R47 L94 M94 N94 R94 121 ***Transit Subsidy Intergovernmental L47 M47 N47 O47 P47 R47 L94 M94 N94 R94 122 ***Housing and Community Developement Total Expenditure E50 F50 G50 I50 L50 M50 N50 O50 P50 R50 123 ***Housing and Community Developement Intergovernmental L50 M50 N50 O50 P50 R50 124 ***Libraries Total Expenditure E52 F52 G52 I52 L52 M52 N52 O52 P52 R52 125 ***Libraries Intergovernmental L52 M52 N52 O52 P52 R52 126 ***Natural Resources Total E51 I51 L51 M51 E53 F53 G53 I53 L53 M53 E54 F54 G54 I54 L54 M54 N54 O54 P54 R54 E55 F55 G55 M55 N55 O55 P55 R55 E56 F56 G56 I56 L56 M56 N56 O56 P56 R56 E57 F57 G57 I57 L57 M57 E58 F58 G58 I58 L58 M58 E59 F59 G59 I59 L59 M59 N59 O59 P59 R59 S59 127 ***Natural Resources Intergovernmental L51 M51 L53 M53 L54 M54 N54 O54 P54 R54 M55 N55 O55 P55 R55 L56 M56 N56 O56 P56 R56 L57 M57 L58 M58 L59 M59 N59 O59 P59 R59 S59 128 ***Natural Resources Direct E51 I51 E53 F53 G53 I53 E54 F54 G54 I54 E55 F55 G55 E56 F56 G56 I56 E57 F57 G57 I57 E58 F58 G58 I58 E59 F59 G59 I59 129 ***Natural Resources Construction F54 F55 F56 F57 F58 F59 F53 130 ***Natural Resources Equipment and land G54 G55 G56 G57 G58 G59 G53 131 *** Federal Farm Credit Total E51 I51 L51 M51 132 *** Federal Farm Credit Intergovernmental L51 M51 133 *** Federal Agriculture Farm Income Total E53 F53 G53 I53 L53 M53 134 *** Federal Agriculture Farm Income Intergovernmental L53 M53 135 *** Agriculture Total Expenditure E54 F54 G54 I54 M54 N54 O54 P54 R54 L54 136 *** Agriculture Intergovernmental M54 N54 O54 P54 R54 L54 137 *** Fish and Game Total Expenditure E55 F55 G55 M55 N55 O55 P55 R55 138 *** Fish and Game Intergovernmental M55 N55 O55 P55 R55 139 *** Forestry Total Expenditure E56 F56 G56 I56 M56 N56 O56 P56 R56 L56 140 *** Forestry Intergovernmental M56 N56 O56 P56 R56 L56 141 *** Federal Energy Total Expenditure E57 F57 G57 I57 L57 M57 142 *** Federal Energy Intergovernmental L57 M57 143 *** Federal Mineral Resources Total Expenditure E58 F58 G58 I58 L58 M58 144 *** Federal Mineral Resources Intergovernmental L58 M58 145 *** Natural Resources NEC Total Expenditure E59 F59 G59 I59 L59 M59 N59 O59 P59 R59 S59 146 *** Natural Resources Intergovernmental L59 M59 N59 O59 P59 R59 S59 147 ***Parking Total E60 F60 G60 I60 L60 M60 N60 O60 P60 R60 148 ***Parking Intergovernmental L60 M60 N60 O60 P60 R60 149 ***Parks Total Expenditure E61 F61 G61 I61 L61 M61 N61 O61 P61 R61 150 ***Parks Intergovernmental L61 M61 N61 O61 P61 R61 151 ***Police Total Expenditure E62 F62 G62 I62 L62 M62 N62 O62 P62 R62 152 ***Police Intergovernmental L62 M62 N62 O62 P62 R62 153 ***Protective Inspection Total Expenditure E66 F66 G66 I66 L66 M66 N66 O66 P66 R66 154 ***Protective Inspection Intergovernmental L66 M66 N66 O66 P66 R66 155 ***Public Welfare Total Expenditure E67 I67 L67 M67 N67 O67 P67 S67 E68 I68 M68 N68 O68 P68 E74 E75 E77 F77 G77 E79 F79 G79 I79 L79 M79 N79 O79 P79 R79 156 ***Public Welfare Intergovernmental L67 M67 N67 O67 P67 S67 M68 N68 O68 P68 L79 M79 N79 O79 P79 R79 157 ***Public Welfare Direct Expenditure E67 I67 E68 I68 E74 E75 E77 F77 G77 E79 F79 G79 I79 158 ***Public Welfare Other Current Operation E74 E75 E77 E79 159 ***Public Welfare Assistance and subsidies E67 I67 E68 I68 I79 160 ***Public Welfare Construction F77 F79 161 ***Public Welfare Equipment and Land G77 G79 162 *** Categorical Assistance Total Expenditure E67 I67 L67 M67 N67 O67 P67 S67 163 *** Categorical Assistance Intergovernmental L67 M67 N67 O67 P67 S67 164 *** Cash Assistance Total Expenditure E68 I68 M68 N68 O68 P68 165 *** Cash Assistance Intergovernmental M68 N68 O68 P68 166 *** Welfare Vendor PaymentsTotal E74 E75 167 *** Welfare Institution Total Expenditure E77 F77 G77 168 *** Welfare NEC Total Expenditure E79 F79 G79 I79 L79 M79 N79 O79 P79 R79 169 *** Welfare NEC Intergovernmental L79 M79 N79 O79 P79 R79 170 ***Sewerage Total Expenditure E80 F80 G80 I80 L80 M80 N80 O80 P80 R80 171 ***Sewerage Intergovernmental L80 M80 N80 O80 P80 R80 172 ***Solid Waste Management Total Expenditure E81 F81 G81 I81 L81 M81 N81 O81 P81 R81 173 ***Solid Waste Management Intergovernmental L81 M81 N81 O81 P81 R81 174 ***Veteran's Affairs Total Expenditure E85 F85 G85 I85 175 ***Water Transport Total Expenditure E87 F87 G87 I87 L87 M87 N87 O87 P87 R87 176 ***Water Transport Intergovernmental L87 M87 N87 O87 P87 R87 177 ***General Government NEC Total Expenditure E89 F89 G89 J89 L89 M89 N89 O89 P89 R89 S89 L91 L92 L93 M91 M92 M93 N91 N92 N93 R91 R92 R93 178 ***General Government NEC Intergovernmental L89 M89 N89 O89 P89 R89 S89 L91 L92 L93 M91 M92 M93 N91 N92 N93 R91 R92 R93 179 ***General Interest Total Expenditure I89 180 ***Utilities Total Expenditure E91 E92 E93 E94 F91 F92 F93 F94 G91 G92 G93 G94 I91 I92 I93 I94 181 ***Utilities Current Operation E91 E92 E93 E94 182 ***Utilities Construction F91 F92 F93 F94 183 ***Utilities Equipment and Land G91 G92 G93 G94 184 ***Utilities Interest Total I91 I92 I93 I94 185 *** Water Utility Total Expenditure E91 F91 G91 I91 186 *** Electric Utility Total Expenditure E92 F92 G92 I92 187 *** Gas Utility Total Expenditure E93 F93 G93 I93 188 *** Transit Utility Total Expenditure E94 F94 G94 I94 189 ***Liquor Stores Expenditure E90 F90 G90 190 ***Insurance Trust Total Expenditure X11 X12 Y05 Y06 Y14 Y53 Y25 Y34 Y45 191 *** Employee Retirement Total Expenditure X11 X12 192 *** Unempoyment Comp Total Expenditure Y05 Y06 193 *** Worker's Comp Total Expenditure Y14 194 ***Other Insurance Trust Y53 Y25 Y34 Y45 195 ***Borrowing Total 196 ***Beginning Long term debt Total Outstanding 19A 19B 19C 19D 19H 19T 19W 19X 197 ***Long term debt issued Total 21A 21B 21C 21D 21F 21G 21H 21X 22A 22B 22C 22D 22E 22F 22G 22H 23A 23B 23C 23D 23E 23F 23G 23H 24A 24B 24C 24D 24E 24F 24G 24H 22J 22K 22L 22M 22N 22P 22R 22S 22X 24J 24K 24L 24M 24N 24P 24R 23J 23K 23L 23M 23N 23P 23R 23S 23X 24S 24T 24W 24X 29A 29B 29C 29D 29E 29F 29G 29J 29K 29M 29N 29P 29S 29X 198 *** Long term debt issued-FFC Total 21A 21B 21C 21D 21F 21G 21H 21X 199 *** Long term debt issued-GOB Total 22A 22B 22C 22D 22E 22F 22G 22H 22J 22K 22L 22M 22N 22P 22R 22S 22X 200 *** Long term debt issued-NT Total 23A 23B 23C 23D 23E 23F 23G 23H 23J 23K 23L 23M 23N 23P 23R 23S 23X 201 *** Long term debt issued-NG Total 24A 24B 24C 24D 24E 24F 24G 24H 24J 24K 24L 24M 24N 24P 24R 24S 24T 24W 24X 202 *** Long term debt issued-UNSP Total 29A 29B 29C 29D 29E 29F 29G 29J 29K 29M 29N 29P 29S 29X 203 ***Long term debt retired Total 31A 31B 31C 31D 31F 31G 31H 31X 33K 33L 33M 33N 33P 33R 33S 33X 32A 32B 32C 32D 32E 32F 32G 32H 32J 34K 34L 34M 34N 34P 34R 34S 32K 32L 32M 32N 32P 32R 32S 32X 34T 34W 34X 34A 34B 34C 34D 34E 33A 33B 33C 33D 33E 33F 33G 33H 33J 34F 34G 34H 34J 39A 39B 39C 39D 39E 39F 39G 39J 39K 39M 39N 39P 39S 39X 204 *** Long term debt retired-FFC Total 31A 31B 31C 31D 31F 31G 31H 31X 205 *** Long term debt retired-GOB Total 32A 32B 32C 32D 32E 32F 32G 32H 32J 32K 32L 32M 32N 32P 32R 32S 32X 206 *** Long term debt retired-NT Total 33A 33B 33C 33D 33E 33F 33G 33H 33J 33K 33L 33M 33N 33P 33R 33S 33X 207 *** Long term debt retired-NG Total 34A 34B 34C 34D 34E 34F 34G 34H 34J 34K 34L 34M 34N 34P 34R 34S 34T 34W 34X 208 *** Long term debt retired-UNSP Total 39A 39B 39C 39D 39E 39F 39G 39J 39K 39M 39N 39P 39S 39X 209 *** Long term debt outstanding-Total 41A 41B 41C 41D 41E 41F 41G 41H 41J 41K 41M 41N 41P 41S 41X 41V 41Y 42A 42B 42C 42D 42E 42F 42G 42H 42J 42K 42L 42M 42N 42P 42R 42S 42X 43A 43B 43C 43D 43E 43F 43G 43H 43J 43K 43L 43M 43N 43P 43R 43S 43X 44A 44B 44C 44D 44E 44F 44G 44H 44J 44K 44L 44M 44N 44P 44R 44S 44T 44W 44X 210 *** Long term debt-FFC Total 41A 41B 41C 41D 41E 41F 41G 41H 41J 41K 41M 41N 41P 41S 41X 41V 41Y 211 *** Long term debt-GOB Total 42A 42B 42C 42D 42E 42F 42G 42H 42J 42K 42L 42M 42N 42P 42R 42S 42X 212 *** Long term debt-NT Total 43A 43B 43C 43D 43E 43F 43G 43H 43J 43K 43L 43M 43N 43P 43R 43S 43X 213 *** Long term debt-Nonguaranteed Total 44A 44B 44C 44D 44E 44F 44G 44H 44J 44K 44L 44M 44N 44P 44R 44S 44T 44W 44X 214 ***Cash and Securities Total W01 W31 W61 W24 W54 W84 W10 W40 W70 W15 W45 W75 W13 W43 W73 Y44 Y84 Y61 Y70 Y73 Y75 Y07 Y08 Y21 Y30 Y33 Y35 X21 X30 X40 X41 X42 X44 X47 215 ***Cash and Deposits Total Y07 Y08 W01 W31 W61 Y61 X21 Y21 216 ***Securities Total W10 W40 W70 W84 W13 W43 W73 W15 W45 W75 W24 W54 X30 X40 X41 X42 X44 Y30 Y33 Y35 Y44 Y70 Y73 Y75 Y84 217 *** Federal Treasury Securities Total W10 W40 W70 Y70 X30 Y30 218 *** Federal Agency Securities Total W13 W43 W73 X33 Y33 Y73 219 *** State and Local Securities W15 W45 W75 Y35 X35 Y75 220 ***Other Securities W24 W54 W84 Y84 X40 X41 X42 X44 Y44 221 ***Noninsurance trust Cash and Securities Total W01 W31 W61 W75 W10 W40 W70 W13 W43 W73 W15 W45 W24 W54 W84 222 ***Noninsurance trust Cash and Deposits Total W01 W31 W61 223 ***Noninsurance trust Securities Total W10 W40 W70 W84 W13 W43 W73 W15 W45 W75 W24 W54 224 *** Noninsurance trust Federal Treasury Securities Total W10 W40 W70 225 *** Noninsurance trust Federal Agency Securities Total W13 W43 W73 226 *** Noninsurance trust State and Local Securities Total W15 W45 W75 227 *** Noninsurance trust Other Securities Total W24 W54 W84 228 ***Sinking Fund Total W01 W10 W13 W15 W24 229 ***Bond Fund Total W31 W40 W43 W45 W54 230 ***Other Noninsurance trust Total W61 W70 W73 W75 W84 231 ***Insurance Trust Cash and Securities X21 X30 X40 X41 X42 X44 X47 Y07 Y08 Y61 Y70 Y73 Y75 Y84 Y21 Y30 Y33 Y35 Y44 232 ***Insurance Trust Cash and Deposits Y07 Y08 X21 Y21 Y61 233 ***Insurance Trust Securities Total X30 X40 X41 X42 X44 Y70 Y73 Y75 Y84 Y30 Y33 Y35 Y44 234 *** Insurance Trust Federal Securities X30 Y30 Y70 235 *** Insurance Trust Federal Agency Securities X33 Y33 Y73 236 *** Insurance Trust State and Local Securities Total X35 Y35 Y75 237 *** Insurance Trust Other Securities X40 X41 X42 X44 Y84 Y44 238 ***Employee Retirement Total Cash and Securities X21 X30 X40 X41 X42 X44 X47 239 ***Unemployment Comp Total Cash and Securities Y07 Y08 240 ***Worker's Comp Total Cash and Securities Y21 Y30 Y33 Y35 Y44 241 ***Other Insurance Trust Total Cash and Securities Y61 Y70 Y73 Y75 Y84