STATE AND LOCAL GOVERNMENT FINANCE ESTIMATES, BY STATE FOR FISCAL YEAR 1993 The United States Bureau of the Census conducts an Annual Survey of Government Finances as authorized by Public Law under Title 13, United States Code, Section 182. The 1993 survey, similar to other annual surveys covers the entire range of government finance activities -- revenue, expenditure, debt, and assets. These files provide a comprehensive summary of the annual survey findings for state and local government finance. 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 Data in these files pertain to the governments 12-month fiscal year. The data for 1993 reflect individual government fiscal years that ended between July 1, 1992 and June 30, 1993. Collection of Statistics on Governments The initial data collection phase used two methods to obtain data: mail canvass and central collection from State sources. Mail questionnaires went directly to county, municipal, township, special district and school district governments. The balance of the data was sought from cooperative Census Bureau-State arrangements. Limitation 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, revenue amounts for a similar purpose are combined, regardless of the number of government funds involved. Use caution in attempting to draw conclusions from direct comparisons of financial amounts for individual state governments. Some local governments directly administer activities that elsewhere are undertaken by other local governments, with or without state fiscal aid. The share of government sector financial totals contributed by a local government, therefore, differs materially from one state to another. Financial amounts presented are statistical in nature and do not represent an accounting statement. Statistical Reliability The statistics in this report that are based wholly or partly on data from the sample are apt to differ somewhat from the results of a survey covering all governments but otherwise conducted using the same schedules and procedures. Estimates based on a sample survey are subject to sampling variability. The particular sample used is one of a large number of all possible samples of the same size that could have been selected using the same sample design. Each of the possible samples would yield somewhat different results. The standard error is a measure of the variation among the estimates from all possible samples and thus is a measure of the precision with which an estimate from a particular sample approximates the average results of all possible samples. Each table contains a column next to the estimate giving the coefficients of variation that have been computed for these estimates. The coefficient of variation is the estimated standard error expressed as a percent of the estimated total or proportion. State government finance data are not subject to sampling; consequently, State-local aggregates shown here for individual States are more reliable (on a relative standard error basis) than the local government estimates they include. Estimates of major United States totals for local governments are subject to a computed sampling variability of less than one-half of 1 percent. State and local government totals are generally subject to sampling variability of less than 2 percent. The estimates are also subject to the inaccuracies in classification, response, and processing. Every effort was made to keep such errors to a minimum through care in examining, editing, and tabulating the data submitted by government officials. Table Names and Contents: Data files for State and Local Government Finance Estimates data are currently available. The data represent the fiscal year 1993. All files have the same naming convention; the first two characters are the year, the next three characters are STL which is for state and local, the next two characters are the abbreviation for the state. EXAMPLE OF FILE NAMING: 93STLAL 1993, state and local, state of Alabama. 93STLAK 1993, state and local, state of Alaska. The following are the abbreviations used for the 50 states: United States U.S. Missouri MO Alabama AL Montana MT Alaska AK Nebraska NE Arizona AZ Nevada NV Arkansas AR New Hampshire NH California CA New Jersey NJ Colorado CO New Mexico NM Connecticut CT New York NY Delaware DE North Carolina NC Dis. of Columbia DC North Dakota ND Florida FL Ohio OH Georgia GA Oklahoma OK Hawaii HI Oregon OR Idaho ID Pennsylvania PA Illinois IL Rhode Island RI Indiana IN South Carolina SC Iowa IA South Dakota SD Kansas KS Tennessee TN Kentucky KY Texas TX Louisiana LA Utah UT Maine ME Vermont VT Maryland MD Virginia VA Massachusetts MA Washington WA Michigan MI West Virginia WV Minnesota MN Wisconsin WI Mississippi MS Wyoming WY 1993 DATA FILE RECORD LAYOUT State area record layout for data file: 93STLTOT.DAT (Delimiter is a Comma) POSITION RECORD Field FROM TO LENGTH Item Code 1 3 3 Delimiter 4 4 1 United States: State and Local 5 14 10 Delimiter 15 15 1 United States: States total 16 25 10 Delimiter 26 26 1 United States: Local totals 27 36 10 Delimiter 37 37 1 Alabama: State and Local 38 47 10 Delimiter 48 48 1 Alabama: State Govt 49 58 10 Delimiter 59 59 1 Alabama: Local Govts 60 69 10 Delimiter 70 70 1 Alaska: State and Local 71 80 10 Delimiter 81 81 1 Alaska: State Govt 82 91 10 Delimiter 92 92 1 Alaska: Local Govts 93 102 10 Delimiter 103 103 1 Arizona: State and Local 104 113 10 Delimiter 114 114 1 Arizona: State Govt 115 124 10 Delimiter 125 125 1 Arizona: Local Govt 126 135 10 Delimiter 136 136 1 Arkansas: State and Local 137 146 10 Delimiter 147 147 1 Arkansas: State Govt 148 157 10 Delimiter 158 158 1 Arkansas: Local Govts 159 168 10 Delimiter 169 169 1 California: State and Local 170 179 10 Delimiter 180 180 1 California: State Govt 181 190 10 Delimiter 191 191 1 California: Local Govt 192 201 10 Delimiter 202 202 1 Colorado: State and Local 203 212 10 Delimiter 213 213 1 Colorado: State Govt 214 223 10 Delimiter 224 224 1 Colorado: Local Govts 225 234 10 Delimiter 235 235 1 Connecticut: State and Local 236 245 10 Delimiter 246 246 1 Connecticut: State Govt 247 256 10 Delimiter 257 257 1 Connecticut: Local Govts 258 267 10 Delimiter 268 268 1 Delaware: State and Local 269 278 10 Delimiter 279 279 1 Delaware: State Govt 280 289 10 Delimiter 290 290 1 Delaware: Local Govts 291 300 10 Delimiter 301 301 1 District of Columbia 302 311 10 Delimiter 312 312 1 Florida: State and Local 313 322 10 Delimiter 323 323 1 Florida: State Govt 324 333 10 Delimiter 334 334 1 Florida: Local Govts 335 344 10 Delimiter 345 345 1 Georgia: State and Local 346 355 10 Delimiter 356 356 1 Georgia: State Govt 357 366 10 Delimiter 367 367 1 Georgia: Local Govt 368 377 10 Delimiter 378 378 1 Hawaii: State and Local 379 388 10 Delimiter 389 389 1 Hawaii: State Govt 390 399 10 Delimiter 400 400 1 Hawaii: Local Govts 401 410 10 Delimiter 411 411 1 Idaho: State and Local 412 421 10 Delimiter 422 422 1 Idaho: State Govt 423 432 10 Delimiter 433 433 1 Idaho: Local Govts 434 443 10 Delimiter 444 444 1 Illinois: State and Local 445 454 10 Delimiter 455 455 1 Illinois: State Govt 456 465 10 Delimiter 466 466 1 Illinois: Local Govts 467 476 10 Delimiter 477 477 1 Indiana: State and Local 478 487 10 Delimiter 488 488 1 Indiana: State Govt 489 498 10 Delimiter 499 499 1 Indiana: Local Govt 500 509 10 Delimiter 510 510 1 Iowa: State and Local 511 520 10 Delimiter 521 521 1 Iowa: State Govt 522 531 10 Delimiter 532 532 1 Iowa: Local Govts 533 542 10 Delimiter 543 543 1 Kansas: State and Local 544 553 10 Delimiter 554 554 1 Kansas: State Govt 555 564 10 Delimiter 565 565 1 Kansas: Local Govts 566 575 10 Delimiter 576 576 1 Kentucky: State and Local 577 586 10 Delimiter 587 587 1 Kentucky: State Govt 588 597 10 Delimiter 598 598 1 Kentucky: Local Govts 599 608 10 Delimiter 609 609 1 Louisiana: State and Local 610 619 10 Delimiter 620 620 1 Louisiana: State Govt 621 630 10 Delimiter 631 631 1 Louisiana: Local Govts 632 641 10 Delimiter 642 642 1 Maine: State and Local 643 652 10 Delimiter 653 653 1 Maine: State Govt 654 663 10 Delimiter 664 664 1 Maine: Local Govts 665 674 10 Delimiter 675 675 1 Maryland: State and Local 676 685 10 Delimiter 686 686 1 Maryland: State Govt 687 696 10 Delimiter 697 697 1 Maryland: Local Govts 698 707 10 Delimiter 708 708 1 Massachusetts: State and Local 709 718 10 Delimiter 719 719 1 Massachusetts: State Govt 720 729 10 Delimiter 730 730 1 Massachusetts: Local Govts 731 740 10 Delimiter 741 741 1 Michigan: State and Local 742 751 10 Delimiter 752 752 1 Michigan: State Govt 753 762 10 Delimiter 763 763 1 Michigan: Local Govts 764 773 10 Delimiter 774 774 1 Minnesota: State and Local 775 784 10 Delimiter 785 785 1 Minnesota: State Govt 786 795 10 Delimiter 796 796 1 Minnesota: Local Govts 797 806 10 Delimiter 807 807 1 Mississippi: State and Local 808 817 10 Delimiter 818 818 1 Mississippi: State Govt 819 828 10 Delimiter 829 829 1 Mississippi: Local Govts 830 839 10 Delimiter 840 840 1 Missouri: State and Local 841 850 10 Delimiter 851 851 1 Missouri: State Govt 852 861 10 Delimiter 862 862 1 Missouri: Local Govts 863 872 10 Delimiter 873 873 1 Montana: State and Local 874 883 10 Delimiter 884 884 1 Montana: State Govt 885 894 10 Delimiter 895 895 1 Montana: Local Govts 896 905 10 Delimiter 906 906 1 Nebraska: State and Local 907 916 10 Delimiter 917 917 1 Nebraska: State Govt 918 927 10 Delimiter 928 928 1 Nebraska: Local Govt 929 938 10 Delimiter 939 939 1 Nevada: State and Local 940 949 10 Delimiter 950 950 1 Nevada: State Govt 951 960 10 Delimiter 961 961 1 Nevada: Local Govts 962 971 10 Delimiter 972 972 1 New Hampshire: State and Local 973 982 10 Delimiter 983 983 1 New Hampshire: State Govt 984 993 10 Delimiter 994 994 1 New Hampshire: Local Govts 995 1004 10 Delimiter 1005 1005 1 New Jersey: State and Local 1006 1015 10 Delimiter 1016 1016 1 New Jersey: State Govt 1017 1026 10 Delimiter 1027 1027 1 New Jersey: Local Govts 1028 1037 10 Delimiter 1038 1038 1 New Mexico: State and Local 1039 1048 10 Delimiter 1049 1049 1 New Mexico: State Govt 1050 1059 10 Delimiter 1060 1060 1 New Mexico: Local Govt 1061 1070 10 Delimiter 1071 1071 1 New York: State and Local 1072 1081 10 Delimiter 1082 1082 1 New York: State Govt 1083 1092 10 Delimiter 1093 1093 1 New York: Local Govts 1094 1103 10 Delimiter 1104 1104 1 North Carolina: State and Local 1105 1114 10 Delimiter 1115 1115 1 North Carolina: State Govt 1116 1125 10 Delimiter 1126 1126 1 North Carolina: Local Govts 1127 1136 10 Delimiter 1137 1137 1 North Dakota: State and Local 1138 1147 10 Delimiter 1148 1148 1 North Dakota: State Govt 1149 1158 10 Delimiter 1159 1159 1 North Dakota: Local Govts 1160 1169 10 Delimiter 1170 1170 1 Ohio: State and Local 1171 1180 10 Delimiter 1181 1181 1 Ohio: State Govt 1182 1191 10 Delimiter 1192 1192 1 Ohio: Local Govts 1193 1202 10 Delimiter 1203 1203 1 Oklahoma: State and Local 1204 1213 10 Delimiter 1214 1214 1 Oklahoma: State Govt 1215 1224 10 Delimiter 1225 1225 1 Oklahoma: Local Govts 1226 1235 10 Delimiter 1236 1236 1 Oregon: State and Local 1237 1246 10 Delimiter 1247 1247 1 Oregon: State Govt 1248 1257 10 Delimiter 1258 1258 1 Oregon: Local Govts 1259 1268 10 Delimiter 1269 1269 1 Pennsylvania: State and Local 1270 1279 10 Delimiter 1280 1280 1 Pennsylvania: State Govt 1281 1290 10 Delimiter 1291 1291 1 Pennsylvania: Local Govts 1292 1301 10 Delimiter 1302 1302 1 Rhode Island: State and Local 1303 1312 10 Delimiter 1313 1313 1 Rhode Island: State Govt 1314 1323 10 Delimiter 1324 1324 1 Rhode Island: Local Govt 1325 1334 10 Delimiter 1335 1335 1 South Carolina: State and Local 1336 1345 10 Delimiter 1346 1346 1 South Carolina: State Govt 1347 1356 10 Delimiter 1357 1357 1 South Carolina: Local Govts 1358 1367 10 Delimiter 1368 1368 1 South Dakota: State and Local 1369 1378 10 Delimiter 1379 1379 1 South Dakota: State Govt 1380 1389 10 Delimiter 1390 1390 1 South Dakota: Local Govts 1391 1400 10 Delimiter 1401 1401 1 Tennessee: State and Local 1402 1411 10 Delimiter 1412 1412 1 Tennessee: State Govt 1413 1422 10 Delimiter 1423 1423 1 Tennessee: Local Govts 1424 1433 10 Delimiter 1434 1434 1 Texas: State and Local 1435 1444 10 Delimiter 1445 1445 1 Texas: State Govt 1446 1455 10 Delimiter 1456 1456 1 Texas: Local Govts 1457 1466 10 Delimiter 1467 1467 1 Utah: State and Local 1468 1477 10 Delimiter 1478 1478 1 Utah: State Govt 1479 1488 10 Delimiter 1489 1489 1 Utah: Local Govts 1490 1499 10 Delimiter 1500 1500 1 Vermont: State and Local 1501 1510 10 Delimiter 1511 1511 1 Vermont: State Govt 1512 1521 10 Delimiter 1522 1522 1 Vermont: Local Govts 1523 1532 10 Delimiter 1533 1533 1 Virginia: State and Local 1534 1543 10 Delimiter 1544 1544 1 Virginia: State Govt 1545 1554 10 Delimiter 1555 1555 1 Virginia: Local Govts 1556 1565 10 Delimiter 1566 1566 1 Washington: State and Local 1567 1576 10 Delimiter 1577 1577 1 Washington: State Govt 1578 1587 10 Delimiter 1588 1588 1 Washington: Local Govts 1589 1598 10 Delimiter 1599 1599 1 West Virginia: State and Local 1600 1609 10 Delimiter 1610 1610 1 West Virginia: State Govt 1611 1620 10 Delimiter 1621 1621 1 West Virginia: Local Govts 1622 1631 10 Delimiter 1632 1632 1 Wisconsin: State and Local 1633 1642 10 Delimiter 1643 1643 1 Wisconsin: State Govt 1644 1653 10 Delimiter 1654 1654 1 Wisconsin: Local Govts 1655 1664 10 Delimiter 1665 1665 1 Wyoming: State and Local 1666 1675 10 Delimiter 1676 1676 1 Wyoming: State Govt 1677 1686 10 Delimiter 1687 1687 1 Wyoming: Local Govts 1688 1697 10 ITEM CODE and ITEM CODE DESCRIPTIONS IN DATA FILE Row Item no. Code Description 1 POP Population (thousands) 2 I99 State Personal Income 3 A01 Charges - Air Transportation 4 A03 Charges - Miscellaneous Commercial Activities 5 A07 Charges - A10 Subcode-Tuition Fees 6 A08 Charges - A10 Subcode-Transportation Fees 7 A09 Charges - Elementary & Secondary Education School Lunch 8 A10 Charges - Elementary & Secondary Education School Tuition 9 A11 Charges - A12 Subcode-Textbook Sales/Returns 10 A12 Charges - Elementary & Secondary Education - Other 11 A13 Charges - A12 Subcode-Student Activity 12 A15 Charges - A10 Subcode-Undistributed-Student Fees 13 A16 Charges - Higher Education Auxiliary Enterprises 14 A18 Charges - Higher Education - Other 15 A20 Charges - A12 Subcode-Other Sales/Services 16 A21 Charges - Education - Other, NEC 17 A36 Charges - Hospital Public 18 A44 Charges - Regular Highways 19 A45 Charges - Toll Highways 20 A50 Charges - Housing & Community Development 21 A54 Charges - Natural Resources, Agriculture 22 A56 Charges - Natural Resources, Forestry 23 A59 Charges - Natural Resources - Other 24 A60 Charges - Parking Facilities 25 A61 Charges - Parks & Recreation 26 A80 Charges - Sewerage 27 A81 Charges - Solid Waste Management 28 A87 Charges - Water Transport & Terminals 29 A89 Charges - All Other 30 A90 Revenue - Liquor Stores 31 A91 Revenue - Water Utilities 32 A92 Revenue - Electric Utilities 33 A93 Revenue - Gas Utilities 34 A94 Revenue - Transit Utilities 35 B01 Federal Intergovernmental - Air Transportation 36 B10 Federal Intergovernmental - B21 Subcode-Direct Federal -ES-Impact 37 B11 Federal Intergovernmental - B21 Subcode-Direct Federal -ES-Billing 38 B12 Federal Intergovernmental - B21 Subcode-Direct Federal -ES-Indian 39 B13 Federal Intergovernmental - B21 Subcode-Direct Federal -ES-Other 40 B21 Federal Intergovernmental - Education 41 B22 Federal Intergovernmental - Employment Security Administration 42 B23 Federal Intergovernmental - B21 Subcode-Revenue on Behalf of School 43 B25 Federal Intergovernmental - B21 Subcode-Direct Federal -High Ed 44 B30 Federal Intergovernmental - General Support 45 B42 Federal Intergovernmental - Health & Hospitals 46 B46 Federal Intergovernmental - Highways 47 B50 Federal Intergovernmental - Housing & Community Development 48 B54 Federal Intergovernmental - Natural Resources, Agriculture 49 B59 Federal Intergovernmental - Other Natural Resources 50 B79 Federal Intergovernmental - Public Welfare 51 B80 Federal Intergovernmental - Sewerage 52 B89 Federal Intergovernmental - All Other 53 B91 Federal Intergovernmental - Water Utilities 54 B92 Federal Intergovernmental - Electric Utilities 55 B93 Federal Intergovernmental - Gas Utilities 56 B94 Federal Intergovernmental - Transit Utilities 57 C01 State Intergovernmental - C21 Subcode-State IG-General Formula 58 C04 State Intergovernmental - C21 Subcode-State IG-Staff Improvements 59 C05 State Intergovernmental - C21 Subcode-State IG-Staff Impr 60 C06 State Intergovernmental - C21 Subcode-State IG-Comp/Basic 61 C07 State Intergovernmental - C21 Subcode-State IG-Billing Education 62 C08 State Intergovernmental - C21 Subcode-State IG-Gifted/ Talented 63 C09 State Intergovernmental - C21 Subcode-State IG-Vocational Education 64 C10 State Intergovernmental - C21 Subcode-School Lunch 65 C11 State Intergovernmental - C21 Subcode-Capital Outlay/Debt 66 C12 State Intergovernmental - C21 Subcode-Transportation 67 C13 State Intergovernmental - C21 Subcode-Other 68 C14 State Intergovernmental - C21 Subcode-Federal-Chapter 1 69 C15 State Intergovernmental - C21 Subcode-Federal-Disable Child 70 C16 State Intergovernmental - C21 Subcode-Federal- Math & Science 71 C17 State Intergovernmental - C21 Subcode-Federal-Drug Free Schools 72 C18 State Intergovernmental - C21 Subcode-Federal-Chapter 2 Block 73 C19 State Intergovernmental - C21 Subcode-Federal-Vocational Education 74 C20 State Intergovernmental - C21 Subcode-Federal-Other 75 C21 State Intergovernmental - Education 76 C22 State Intergovernmental - C21 Subcode-State IG-Higher Education 77 C24 State Intergovernmental - Census State Revenue, NCES Local Revenue 78 C25 State Intergovernmental - C21 Subcode-Federal School Lunch 79 C30 State Intergovernmental - General Local Support 80 C35 State Intergovernmental - C21 Subcode-Undistributed-State IG 81 C36 State Intergovernmental - C21 Subcode-Undistributed-Federal 82 C38 State Intergovernmental - State Revenue on Behalf--Emp Benefit 83 C39 State Intergovernmental - State Revenue on Behalf--Other 84 C42 State Intergovernmental - Health and Hospitals 85 C46 State Intergovernmental - Highways 86 C50 State Intergovernmental - Housing and Community Development 87 C79 State Intergovernmental - Public Welfare 88 C80 State Intergovernmental - Sewerage 89 C89 State Intergovernmental - All Other 90 C91 State Intergovernmental - Water Utilities 91 C92 State Intergovernmental - Electric Utilities 92 C93 State Intergovernmental - Gas Utilities 93 C94 State Intergovernmental - Transit Utilities 94 D11 Local Intergovernmental - Interschool Transfer 95 D21 Local Intergovernmental - Education 96 D22 Local Intergovernmental - D21 Subcode-Higher Education 97 D23 Local Intergovernmental - D21 Subcode-Elementary/Secondary Education 98 D30 Local Intergovernmental - General Support 99 D42 Local Intergovernmental - Health & Hospitals 100 D46 Local Intergovernmental - Highways 101 D50 Local Intergovernmental - Housing and Community Development 102 D79 Local Intergovernmental - Public Welfare 103 D80 Local Intergovernmental - Sewerage 104 D89 Local Intergovernmental - All Other 105 D91 Local Intergovernmental - Water Utilities 106 D92 Local Intergovernmental - Electric Utilities 107 D93 Local Intergovernmental - Gas Utilities 108 D94 Local Intergovernmental - Transit Utilities 109 E01 Current Operations - Air Transportation 110 E03 Current Operations - Miscellaneous Commercial Activities, NEC 111 E04 Current Operations - Correctional Institutions 112 E05 Current Operations - Corrections - Other 113 E07 Current Operations - Instructional Staff Services Exp 114 E08 Current Operations - General Administration Exp 115 E09 Current Operations - School Administration Exp 116 E11 Current Operations - E12 Subcode-Food Services 117 E12 Current Operations - Elementary & Secondary Education 118 E16 Current Operations - Higher Education Auxiliary Enterprises 119 E18 Current Operations - Other Higher Education 120 E19 Current Operations - Educational Scholarships, Assistance, & Subsidies 121 E21 Current Operations - Other Education 122 E22 Current Operations - Social Insurance Administration 123 E23 Current Operations - Financial Administration 124 E24 Current Operations - Fire Protection 125 E25 Current Operations - Judicial and Legal Services 126 E26 Current Operations - Legislative Services 127 E29 Current Operations - Central Staff Services 128 E31 Current Operations - General Public Buildings 129 E32 Current Operations - Health Services - Other 130 E36 Current Operations - Own Hospitals 131 E38 Current Operations - Other Hospitals 132 E44 Current Operations - Regular Highways 133 E45 Current Operations - Toll Highways 134 E47 Current Operations - Private Transit Subsidies 135 E50 Current Operations - Housing & Community Development 136 E52 Current Operations - Libraries 137 E54 Current Operations - Natural Resources, Agriculture-Other 138 E55 Current Operations - Natural Resources, Fish & Game 139 E56 Current Operations - Natural Resources, Forestry 140 E59 Current Operations - Natural Resources - Other 141 E60 Current Operations - Parking Facilities 142 E61 Current Operations - Parks & Recreation 143 E62 Current Operations - Police Protection 144 E66 Current Operations - Protective Inspection and Regulation, NEC 145 E67 Current Operations - Welfare, Federal Categorical Assistance Programs 146 E68 Current Operations - Welfare, Cash Assistance - Other 147 E74 Current Operations - Welfare, Vendor Payments for Medical Care 148 E75 Current Operations - Welfare, Vendor Payments for Other Purposes 149 E77 Current Operations - Welfare Institutions 150 E79 Current Operations - Welfare - Other 151 E80 Current Operations - Sewerage 152 E81 Current Operations- Solid Waste Management 153 E84 Current Operations - Veterans' Bonuses 154 E85 Current Operations - Other Veterans Services 155 E87 Current Operations - Water Transport and Terminals 156 E89 Current Operations - General - Other 157 E90 Current Operations - Liquor Stores 158 E91 Current Operations - Water Utilities 159 E92 Current Operations - Electric Utilities 160 E93 Current Operations - Gas Utilities 161 E94 Current Operations - Transit Utilities 162 F01 Construction - Air Transportation 163 F03 Construction - Miscellaneous Commercial Activities, NEC 164 F04 Construction - Correctional Institutions 165 F05 Construction - Corrections - Other 166 F12 Construction - Elementary & Secondary Education 167 F16 Construction - Higher Education - Auxiliary Enterprises 168 F18 Construction - Higher Education - Other 169 F21 Construction - Education - Other 170 F22 Construction - Social Insurance Administration 171 F23 Construction - Financial Administration 172 F24 Construction - Fire Protection 173 F25 Construction - Judicial & Legal 174 F26 Construction - Legislative 175 F29 Construction - Central Staff Services 176 F31 Construction - General Public Buildings 177 F32 Construction - Health - Other 178 F36 Construction - Own Hospitals 179 F38 Construction - Hospitals - Other 180 F44 Construction - Regular Highways 181 F45 Construction - Toll Highways 182 F50 Construction - Housing & Community Development 183 F52 Construction - Libraries 184 F54 Construction - Agriculture - Other 185 F55 Construction - Fish & Game 186 F56 Construction - Forestry 187 F59 Construction - Natural Resources - Other 188 F60 Construction - Parking Facilities 189 F61 Construction - Parks & Recreation 190 F62 Construction - Police Protection 191 F66 Construction - Protective Inspection & Regulation, NEC 192 F77 Construction - Welfare Institutions 193 F79 Construction - Welfare - Other 194 F80 Construction - Sewerage 195 F81 Construction - Solid Waste Management 196 F85 Construction - Other Veterans Services 197 F87 Construction - Water Transport & Terminals 198 F89 Construction - General 199 F90 Construction - Liquor Stores 200 F91 Construction - Water Utilities 201 F92 Construction - Electric Utilities 202 F93 Construction - Gas Utilities 203 F94 Construction - Transit Utilities 204 G01 Other Capital Outlay - Air Transportation 205 G03 Other Capital Outlay - Miscellaneous Commercial Activities, NEC 206 G04 Other Capital Outlay - Correctional Institutions 207 G05 Other Capital Outlay - Corrections - Other 208 G12 Other Capital Outlay - Elementary and Secondary Education 209 G15 Other Capital Outlay - G12 Subcode-Land 210 G16 Other Capital Outlay - Higher Education - Auxiliary Enterprises 211 G18 Other Capital Outlay - Other Higher Education 212 G21 Other Capital Outlay - Education - Other 213 G22 Other Capital Outlay - Social Insurance Administration 214 G23 Other Capital Outlay - Financial Administration 215 G24 Other Capital Outlay - Fire Protection 216 G25 Other Capital Outlay - Judicial 217 G26 Other Capital Outlay - Legislative 218 G29 Other Capital Outlay - Central Staff 219 G31 Other Capital Outlay - General Public Building 220 G32 Other Capital Outlay - Health - Other 221 G36 Other Capital Outlay - Own Hospitals 222 G38 Other Capital Outlay - Hospitals - Other 223 G44 Other Capital Outlay - Regular Highways 224 G45 Other Capital Outlay - Toll Highways 225 G50 Other Capital Outlay - Housing & Community Development 226 G52 Other Capital Outlay - Libraries 227 G54 Other Capital Outlay - Agriculture - Other 228 G55 Other Capital Outlay - Fish & Game 229 G56 Other Capital Outlay - Forestry 230 G59 Other Capital Outlay - Natural Resource - Other 231 G60 Other Capital Outlay - Parking Facilities 232 G61 Other Capital Outlay - Parks & Recreation 233 G62 Other Capital Outlay - Police Protection 234 G66 Other Capital Outlay - Protective Inspection & Regulation. NEC 235 G77 Other Capital Outlay - Welfare Institutions 236 G79 Other Capital Outlay - Welfare - Other 237 G80 Other Capital Outlay - Sewerage 238 G81 Other Capital Outlay - Solid Waste Management 239 G85 Other Capital Outlay - Other Veterans Services 240 G87 Other Capital Outlay - Water Transport and Terminals 241 G89 Other Capital Outlay - General - Other 242 G90 Other Capital Outlay - Liquor Stores 243 G91 Other Capital Outlay - Water Utilities 244 G92 Other Capital Outlay - Electric Utilities 245 G93 Other Capital Outlay - Gas Utilities 246 G94 Other Capital Outlay - Transit Utilities 247 I86 Interest - I89 Subcode-Interest on debt-Elementary/Secondary 248 I88 Interest - I89 Subcode-Interest on debt-Higher Education 249 I89 General Interest on Debt 250 I91 Water Utilities - Interest on Debt 251 I92 Electric Utilities - Interest on Debt 252 I93 Gas Utilities - Interest on Debt 253 I94 Transit Utilities - Interest on Debt 254 J10 Elementary/Secondary Exp on Behalf-Other 255 J11 School Retirement Fund Transfer-Suport Service 256 J12 School Retirement Fund Transfer 257 J13 Elementary/Secondary Exp on Behalf-Instructional 258 J15 Elementary/Secondary on Behalf-Support Service 259 K01 Equipment Only - Air Transportation 260 K03 Equipment Only - Miscellaneous Commercial Activities, NEC 261 K04 Equipment Only - Correctional Institutions 262 K05 Equipment Only - Correction - Other 263 K09 Equipment Only - G12 Subcode-Instructional 264 K10 Equipment Only - G12 Subcode-Other 265 K11 Equipment Only - G12 Subcode-Undistributed 266 K12 Equipment Only - G12 Subcode 267 K16 Equipment Only - Higher Education - Auxiliary Enterprises 268 K18 Equipment Only - Higher Education - Other 269 K21 Equipment Only - Education - Other 270 K22 Equipment Only - Social Insurance Administration 271 K23 Equipment Only - Financial Administration 272 K24 Equipment Only - Fire Protection 273 K25 Equipment Only - Judicial and Legal 274 K26 Equipment Only - Legislative 275 K29 Equipment Only - Central Staff Services 276 K31 Equipment Only - General Public Building 277 K32 Equipment Only - Health - Other 278 K36 Equipment Only - Own Hospitals 279 K38 Equipment Only - Hospitals - Other 280 K44 Equipment Only - Regular Highways 281 K45 Equipment Only - Toll Highways 282 K50 Equipment Only - Housing & Community Development 283 K52 Equipment Only - Libraries 284 K54 Equipment Only - Agriculture - Other 285 K55 Equipment Only - Fish & Game 286 K56 Equipment Only - Forestry 287 K59 Equipment Only - Natural Resources - Other 288 K60 Equipment Only - Parking Facilities 289 K61 Equipment Only - Parks & Recreation 290 K62 Equipment Only - Police Protection 291 K66 Equipment Only - Protective Inspection and Regulation, NEC 292 K77 Equipment Only - Welfare Institutions 293 K79 Equipment Only - Welfare - Other 294 K80 Equipment Only - Sewerage 295 K81 Equipment Only - Solid Waste Management 296 K85 Equipment Only - Other Veterans Services 297 K87 Equipment Only - Water Transport & Terminals 298 K89 Equipment Only - General - Other 299 K90 Equipment Only - Liquor Stores 300 K91 Equipment Only - Water Utilities 301 K92 Equipment Only - Electric Utilities 302 K93 Equipment Only - Gas Utilities 303 K94 Equipment Only - Transit Utilities 304 L01 Intergovernmental to State - Air Transportation 305 L05 Intergovernmental to State - Other Corrections 306 L12 Intergovernmental to State - Elementary & Secondary Education 307 L18 Intergovernmental to State - Other Higher Education 308 L23 Intergovernmental to State - Financial Administration 309 L24 Intergovernmental to State - Fire Protection 310 L25 Intergovernmental to State - Judicial and Legal 311 L29 Intergovernmental to State - Central Staff Services 312 L32 Intergovernmental to State - Other Health 313 L38 Intergovernmental to State - Other Hospitals 314 L44 Intergovernmental to State - Regular Highways 315 L50 Intergovernmental to State - Housing & Community Development 316 L52 Intergovernmental to State - Libraries 317 L59 Intergovernmental to State - Other Natural Resources 318 L60 Intergovernmental to State - Parking Facilities 319 L61 Intergovernmental to State - Parks and Recreation 320 L62 Intergovernmental to State - Police Protection 321 L66 Intergovernmental to State - Protective Inspection & Regulation 322 L67 Intergovernmental to State - Federal Categorical Assistance Programs 323 L79 Intergovernmental to State - Public Welfare 324 L80 Intergovernmental to State - Sewerage 325 L81 Intergovernmental to State - Solid Waste Management 326 L87 Intergovernmental to State - Water Transport & Terminals 327 L89 Intergovernmental to State - Other and Unallocable 328 L91 Intergovernmental to State - Water Utilities 329 L92 Intergovernmental to State - Electrical Utilities 330 L93 Intergovernmental to State - Gas Utilities 331 L94 Intergovernmental to State - Transit Utilities 332 M01 Intergovernmental to Local NEC - Air Transportation 333 M05 Intergovernmental to Local NEC - Corrections 334 M12 Intergovernmental to Local NEC - Elementary and Secondary Education 335 M18 Intergovernmental to Local NEC - Higher Education 336 M21 Intergovernmental to Local NEC - Education 337 M23 Intergovernmental to Local NEC - Financial Administration 338 M24 Intergovernmental to Local NEC - Fire Protection 339 M25 Intergovernmental to Local NEC - Judicial and Legal 340 M29 Intergovernmental to Local NEC - Central Staff Services 341 M30 Intergovernmental to Local NEC - General Support 342 M32 Intergovernmental to Local NEC - Health 343 M38 Intergovernmental to Local NEC - Hospitals 344 M44 Intergovernmental to Local NEC - Regular Highways 345 M50 Intergovernmental to Local NEC - Housing & Community Development 346 M52 Intergovernmental to Local NEC - Libraries 347 M54 Intergovernmental to Local NEC - Agriculture 348 M55 Intergovernmental to Local NEC - Fish & Game 349 M56 Intergovernmental to Local NEC - Forestry 350 M59 Intergovernmental to Local NEC - Natural Resources 351 M60 Intergovernmental to Local NEC - Parking Facilities 352 M61 Intergovernmental to Local NEC - Parks & Recreation 353 M62 Intergovernmental to Local NEC - Police Protection 354 M66 Intergovernmental to Local NEC - Protective Inspection & Regulations 355 M67 Intergovernmental to Local NEC - Welfare - Categorical Assistance Programs 356 M68 Intergovernmental to Local NEC - Welfare - Cash Assistance Programs 357 M79 Intergovernmental to Local NEC - Welfare 358 M80 Intergovernmental to Local NEC - Sewerage 359 M81 Intergovernmental to Local NEC - Solid Waste Management 360 M87 Intergovernmental to Local NEC - Water Transport & Terminals 361 M89 Intergovernmental to Local NEC - General 362 M91 Intergovernmental to Local NEC - Water Utilities 363 M92 Intergovernmental to Local NEC - Electric Utilities 364 M93 Intergovernmental to Local NEC - Gas Utilities 365 M94 Intergovernmental to Local NEC - Transit Utilities 366 N01 Intergovernmental to General Purpose - Air Transportation 367 N05 Intergovernmental to General Purpose - Corrections 368 N12 Intergovernmental to General Purpose - Elementary and Secondary Education 369 N18 Intergovernmental to General Purpose - Higher Education 370 N21 Intergovernmental to General Purpose - Education - Other 371 N23 Intergovernmental to General Purpose - Financial Administration 372 N25 Intergovernmental to General Purpose - Judicial and Legal 373 N29 Intergovernmental to General Purpose - Central Staff Services 374 N30 Intergovernmental to General Purpose - General Support 375 N32 Intergovernmental to General Purpose - Health - Other 376 N38 Intergovernmental to General Purpose - Hospitals - Other 377 N44 Intergovernmental to General Purpose - Regular Highways 378 N50 Intergovernmental to General Purpose - Housing & Community Development 379 N52 Intergovernmental to General Purpose - Libraries 380 N54 Intergovernmental to General Purpose - Agriculture - Other 381 N55 Intergovernmental to General Purpose - Fish & Game 382 N56 Intergovernmental to General Purpose - Forestry 383 N59 Intergovernmental to General Purpose - Natural Resources - Other 384 N61 Intergovernmental to General Purpose - Parks & Recreation 385 N62 Intergovernmental to General Purpose - Police Protection 386 N66 Intergovernmental to General Purpose - Protective Inspection and Regulation, NEC 387 N67 Intergovernmental to General Purpose - Welfare - Categorical Assistance Programs 388 N68 Intergovernmental to General Purpose - Welfare - Cash Assistance Programs 389 N79 Intergovernmental to General Purpose - Welfare - Other 390 N80 Intergovernmental to General Purpose - Sewerage 391 N81 Intergovernmental to General Purpose - Solid Waste Management 392 N87 Intergovernmental to General Purpose - Water Transport & Terminals 393 N89 Intergovernmental to General Purpose - General - Other 394 N91 Intergovernmental to General Purpose - Water Utilities 395 N92 Intergovernmental to General Purpose - Electric Utilities 396 N93 Intergovernmental to General Purpose - Gas Utilities 397 N94 Intergovernmental to General Purpose - Transit Utilities 398 O12 Intergovernmental to Cities-Elementary/Secondary Education 399 O18 Intergovernmental to Cities-Higher Education 400 P12 Intergovernmental to Towns-Elementary/Secondary Education 401 P18 Intergovernmental to Towns-Higher Education 402 Q11 Intergovernmental to School-Interschool Transfer 403 Q12 Intergovernmental to School District - Elementary and Secondary Education 404 Q18 Intergovernmental to School District - Higher Education - Other 405 R01 Intergovernmental to Special District - Air Transportation 406 R12 Intergovernmental to Special District - Elementary and Secondary Education 407 R18 Intergovernmental to Special District - Higher Education - Other 408 R30 Intergovernmental to Special District - General Support 409 R32 Intergovernmental to Special District - Health - Other 410 R38 Intergovernmental to Special District - Hospitals - Other 411 R44 Intergovernmental to Special District - Regular Highways 412 R50 Intergovernmental to Special District - Housing & Community Development 413 R52 Intergovernmental to Special District - Libraries 414 R54 Intergovernmental to Special District - Agriculture - Other 415 R55 Intergovernmental to Special District - Fish & Game 416 R56 Intergovernmental to Special District - Forestry 417 R59 Intergovernmental to Special District - Natural Resources - Other 418 R61 Intergovernmental to Special District - Parks & Recreation 419 R62 Intergovernmental to Special District - Police Protection 420 R66 Intergovernmental to Special District - Protective Inspection and Regulation, NEC 421 R79 Intergovernmental to Special District - Welfare - Other 422 R80 Intergovernmental to Special District - Sewerage 423 R81 Intergovernmental to Special District - Solid Waste Management 424 R87 Intergovernmental to Special District - Water Transport and Terminals 425 R89 Intergovernmental to Special District - General - Other 426 R91 Intergovernmental to Special District - Water Utilities 427 R92 Intergovernmental to Special District - Electric Utilities 428 R93 Intergovernmental to Special District - Gas Utilities 429 R94 Intergovernmental to Special District - Transit Utilities 430 S67 Intergovernmental to Federal - Welfare - Categorical Assistance Programs 431 S89 Intergovernmental to Federal - General - Other 432 T01 Tax - Property 433 T02 Taxes - Parent Government Contribution-Elementary Secondary 434 T04 Taxes - T01 Subcode-Property Tax-Higher Education 435 T05 Taxes - Parent Government Contribution-Higher Education 436 T06 Taxes - T01 Subcode-Property Tax-Elementary/Secondary 437 T07 Taxes - Census Local Revenue, NCES State Revenue 438 T09 Tax - Total General Sales 439 T10 Tax - Alcoholic Beverage Sales 440 T11 Tax - Amusement 441 T12 Tax - Insurance Premiums 442 T13 Tax - Motor Fuels Sales 443 T14 Tax - Pari-mutuels 444 T15 Tax - Public Utilities 445 T16 Tax - Tobacco Sales 446 T19 Tax - Other Selective Sales 447 T20 Tax - Alcoholic Beverage License 448 T21 Tax - Amusement License 449 T22 Tax - Corporation License 450 T23 Tax - Hunting & Fishing License 451 T24 Tax - Motor Vehicle License 452 T25 Tax - Motor Vehicle Operators License 453 T27 Tax - Public Utility License 454 T28 Tax - Occupation & Business License, NEC 455 T29 Tax - Other License 456 T40 Tax - Individual Income 457 T41 Tax - Corporation Net Income 458 T50 Tax - Death & Gift 459 T51 Tax - Documentary & Stock Transfer 460 T53 Tax - Severance 461 T99 Tax - NEC 462 U01 Miscellaneous - Special Assessments 463 U10 Miscellaneous - Housing and Community Development Sale 464 U11 Miscellaneous - Property Sale Other 465 U20 Miscellaneous - Interest Earnings 466 U21 Miscellaneous - U20 Subcode-Interest Earnings-Higher Education 467 U22 Miscellaneous - U20 Subcode-Interest Earnings-Elementary/ Secondary 468 U30 Miscellaneous - Fines & Forfeits 469 U40 Miscellaneous - Rents 470 U41 Miscellaneous - Royalties 471 U50 Miscellaneous - Donations From Private Sources 472 U95 Miscellaneous - Net Lottery Revenue 473 U97 Miscellaneous - U99 Subcode-Miscellaneous Rev- Elementary/Secondary 474 U98 Miscellaneous - U99 Subcode-Miscellaneous Rev -Higher Education 475 U99 Miscellaneous - General Revenue, NEC 476 V10 Elementary/Secondary Inst-Employee Benefits 477 V11 Elementary/Secondary Support Service Pupil-Salaries 478 V12 Elementary/Secondary Support Service Pupil-Employee Benefits 479 V13 Elementary/Secondary Support Service Instructional Staff -Salaries 480 V14 Elementary/Secondary Support Service Instructional Staff-Emp. Benefi 481 V15 Elementary/Secondary Support Service General Admin-Salaries 482 V16 Elementary/Secondary Support Service General Admin-Emp. Benefits 483 V17 Elementary/Secondary Support Service School Admin-Salaries 484 V18 Elementary/Secondary Support Service School Admin-Emp. Benefits 485 V19 Elementary/Secondary Support Service Business-Salaries 486 V20 Elementary/Secondary Support Service Business-Emp. Benefits 487 V21 Elementary/Secondary Support Service Plant Operations & Maintenance-Salaries 488 V22 Elementary/Secondary Support Service Plant Operations & Maintenance-Emp. Benefits 489 V23 Elementary/Secondary Support Service Student Trans-Salaries 490 V24 Elementary/Secondary Support Service Student Trans -Emp Benefits 491 V25 Elementary/Secondary Support Service Central-Salaries 492 V26 Elementary/Secondary Support Service Central-Emp Benefits 493 V27 Elementary/Secondary Support Service Other-Salaries 494 V28 Elementary/Secondary Support Service Central-Emp Benefits 495 V29 Elementary/Secondary Food Service-Salaries 496 V30 Elementary/Secondary Food Service-Emp Benefits 497 V32 Elementary/Secondary Enterprise Operations-Salaries 498 V33 Enrollment - Elementary/Secondary Education 499 V34 Enrollment - Higher Education 500 V35 Education - E12 Subcode-Support Service Business 501 V40 Education - E12 Subcode-Support Service Operations & Maintenance 502 V45 Education - E12 Subcode-Support Service Trans 503 V50 Education - E12 Subcode-Support Service Central 504 V55 Education - E12 Subcode-Support Service Other 505 V60 Education - E12 Subcode-Enterprise Operations 506 V65 Education - E12 Subcode-Other Non-instructional 507 V70 Education - E12 Subcode-Community Service 508 V75 Education - E12 Subcode-Adult Education 509 V80 Education - E12 Subcode-Other 510 V85 Education - E12 Subcode-Undistributed-Support Service 511 V98 Total Computed Capital Outlay 512 W01 Sinking Fund - Cash & Deposits 513 W31 Bond Fund - Cash & Deposits 514 W61 Other Funds - Cash & Deposits 515 X01 Employee Retirement - Local Employee Contribution 516 X02 Employee Retirement - State Employee Contribution 517 X04 Employee Retirement - From Local Government 518 X05 Employee Retirement - From Other Government 519 X06 Employee Retirement - State to State System 520 X08 Employee Retirement - Interest Revenue 521 X09 Employee Retirement - Other Investment 522 X11 Employee Retirement - Benefit Payments 523 X12 Employee Retirement - Withdrawals 524 X14 Employee Retirement - Other Payments 525 X21 Employee Retirement -Total Cash & Deposits 526 X30 Employee Retirement -Total Federal Securities 527 X40 Employee Retirement - Securities - Corporate Bonds 528 X41 Employee Retirement - Securities - Corporate Stocks 529 X42 Employee Retirement - Securities - Mortgages 530 X44 Employee Retirement - Total Other Securities 531 X47 Employee Retirement - Other Investments - Other 532 Y01 Unemployment Compensation - Contribution 533 Y02 Unemployment Compensation - Interest Revenue 534 Y04 Unemployment Compensation - Federal Advances 535 Y05 Unemployment Compensation - Benefit Payments 536 Y06 Unemployment Compensation - Extended & Special Payments 537 Y07 Unemployment Compensation - Balance In US Treasury 538 Y08 Unemployment Compensation - Other Balance (+ or-) 539 Y10 Workers Compensation - Own Contribution 540 Y11 Workers Compensation - Other Contributions 541 Y12 Workers Compensation - Interest Earnings 542 Y13 Workers Compensation - Other Investment Earnings 543 Y14 Workers Compensation - Benefit Payments 544 Y15 Workers Compensation - Other Payments 545 Y21 Workers Compensation - Cash & Assets 546 Y50 Other In Trust - Own Contributions 547 Y51 Other In Trust - Other Contributions 548 Y52 Other In Trust - Interest Revenue 549 Y53 Other In Trust - Benefit Payment 550 Y54 Other In Trust - Other Payments 551 Y55 Other In Trust - Other Investments 552 Y61 Other In Trust - Cash & Deposits 553 Z00 Total Salaries & Wages 554 Z18 Higher Education Salaries 555 Z32 Elementary/Secondary Salaries-Total Subcode Z00 556 Z33 Elementary/Secondary Salaries-Instructional Subcode Z00 557 Z34 Elementary/Secondary Total Employee Benefits 558 Z41 Liquor Stores - Net Sales 559 Z42 Liquor Stores - Cost of Goods 560 Z43 Liquor Stores - Operating Expenditures 561 Z44 Liquor Stores - Other Income 562 Z45 Liquor Stores - Nonoperating Expenditures 563 Z46 Liquor Stores - Transfer to General Funds 564 Z47 Liquor Stores - License & Enforcement 565 Z48 Liquor Stores - Liquor Taxes 566 Z51 Lotteries Exhibit - Ticket Sales 567 Z52 Lotteries Exhibit - Prizes 568 Z53 Lotteries Exhibit - Administration in Expenditures 569 Z54 Lotteries Exhibit - Proceeds 570 Z61 Transit Subsidy Contribution 571 19A Long Term Debt Beginning Outstanding - Water Utilities 572 19B Long Term Debt Beginning Outstanding - Electric Utilities 573 19C Long Term Debt Beginning Outstanding - Gas Utilities 574 19D Long Term Debt Beginning Outstanding - Transit Utilities 575 19H Long Term Debt Beginning Outstanding Education, NEC 576 19T Long Term Debt Beginning Outstanding - Industrial Revenue 577 19X Long Term Debt Beginning Outstanding, NEC 578 21A Long Term Debt Issue-Full Faith & Credit - Water Utilities 579 21B Long Term Debt Issue-Full Faith & Credit - Electric Utilities 580 21C Long Term Debt Issue-Full Faith & Credit - Gas Utilities 581 21D Long Term Debt Issue-Full Faith & Credit - Transit Utilities 582 21F Long Term Debt Issue-Full Faith & Credit -Elementary & Secondary Education 583 21G Long Term Debt Issue-Full Faith & Credit - Higher Education 584 21X Long Term Debt Issue-Full Faith & Credit - Other NEC 585 24A Long Term Debt Issue, Nonguaranteed - Water Utilities 586 24B Long Term Debt Issue, Nonguaranteed - Electric Utilities 587 24C Long Term Debt Issue, Nonguaranteed - Gas Utilities 588 24D Long Term Debt Issue, Nonguaranteed - Transit Utilities 589 24F Long Term Debt Issue, Nonguaranteed - Elementary and Secondary Education 590 24G Long Term Debt Issue, Nonguaranteed - Higher Education 591 24T Long Term Debt Issue, Nonguaranteed - Industrial Revenue 592 24X Long Term Debt Issue, Nonguaranteed - Other NEC 593 29A Long Term Debt Issue, Unspecified - Water Utilities 594 29B Long Term Debt Issue, Unspecified - Electri Utilities 595 29C Long Term Debt Issue, Unspecified - Gas Utilities 596 29D Long Term Debt Issue, Unspecified - Transit Utilities 597 29F Long Term Debt Issue, Unspecified - Elementary/Secondary Education 598 29G Long Term Debt Issue, Unspecified - Higher Education & Other Education 599 29X Long Term Debt Issue, Unspecified - All Other Debt 600 31A Long Term Debt Retired-Full Faith & Credit - Water Utilities 601 31B Long Term Debt Retired-Full Faith & Credit - Electric Utilities 602 31C Long Term Debt Retired-Full Faith & Credit - Gas Utilities 603 31D Long Term Debt Retired-Full Faith & Credit - Transit Utilities 604 31F Long Term Debt Retired-Full Faith & Credit - Elementary & Secondary Education 605 31G Long Term Debt Retired-Full Faith & Credit - Higher Education 606 31X Long Term Debt Retired-Full Faith & Credit - Other, NEC 607 34A Long Term Debt Retired Nonguaranteed - Water Utilities 608 34B Long Term Debt Retired Nonguaranteed - Electric Utilities 609 34C Long Term Debt Retired Nonguaranteed - Gas Utilities 610 34D Long Term Debt Retired Nonguaranteed - Transit Utilities 611 34F Long Term Debt Retired Nonguaranteed - Elementary and Secondary Education 612 34G Long Term Debt Retired Nonguaranteed - Higher Education 613 34T Long Term Debt Retired Nonguaranteed - Industrial Revenue 614 34X Long Term Debt Retired Nonguaranteed - Other, NEC 615 39A Long Term Debt Retired Unspecified - Water Utilities 616 39B Long Term Debt Retired Unspecified - Electric Utilities 617 39C Long Term Debt Retired Unspecified - Gas Utilities 618 39D Long Term Debt Retired Unspecified - Transit Utilities 619 39F Long Term Debt Retired Unspecified - Elementary/Seconday Education 620 39G Long Term Debt Retired Unspecified - Higher and Other Education 621 39X Long Term Debt Retired Unspecified - All Other Debt 622 41A Long Term Debt Outstanding - Full Faith & Credit - Water Utilities 623 41B Long Term Debt Outstanding - Full Faith & Credit - Electric Utilities 624 41C Long Term Debt Outstanding - Full Faith & Credit - Gas Utilities 625 41D Long Term Debt Outstanding - Full Faith & Credit - Transit Utilities 626 41F Long Term Debt Outstanding-Full Faith&Credit-Elementary & Secondary Education 627 41G Long Term Debt Outstanding - Full Faith & Credit - Higher Education 628 41X Long Term Debt Outstanding - Full Faith & Credit - Other, NEC 629 44A Long Term Debt Outstanding Nonguaranteed - Water Utilities 630 44B Long Term Debt Outstanding Nonguaranteed - Electric Utilities 631 44C Long Term Debt Outstanding Nonguaranteed - Gas Utilities 632 44D Long Term Debt Outstanding Nonguaranteed - Transit Utilities 633 44F Long Term Debt Outstanding Nonguaranteed - Elementary and Secondary Education 634 44G Long Term Debt Outstanding Nonguaranteed - Higher Education 635 44T Long Term Debt Outstanding Nonguaranteed - Industrial Revenue 636 44X Long Term Debt Outstanding Nonguaranteed - Other, NEC 637 52T Long Term Debt Refunded - Issued 638 53T Long Term Debt Refunded - Retired 639 61V Short Term Debt Outstanding - Beginning 640 64V Short Term Debt Outstanding - End of Fiscal Year 641 65V Short Term Debt 64V Subcode - Higher Education 642 66V Short Term Debt 64V Subcode - Elementary/Secondary 643 71W Long Term Debt Offsets - Full Faith & Credit 644 74W Long Term Debt Offsets - Nonguaranteed Sources of other related information: The Governments Division's Classification Manual may be accessed from the Census Bureau's home page on internet via: Economy, Governments or ftp at ftp://ftp.census.gov/pub/govs/manual.exe. If you have any questions about these data or other Governments Division internet data series, please contact Henry Wulf by phone at 1-800-242-2184 or by e-mail at hwulf@census.gov.