August, 1998 STATE GOVERNMENT FINANCES 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 survey coverage includes all state and local governments in the United States. The survey content includes the entire range of government finance activities -- revenue, expenditure, debt, and assets. The tables and files contained here provide a comprehensive summary of the annual survey 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. CURRENT DOLLARS The statistics in these files are in terms of current dollar amounts. They have not been adjusted for price or wage level changes occurring through the years. FISCAL YEARS The statistics relate to state government fiscal years that end on June 30, 1997, except for four states with other ending dates: Alabama and Michigan (September 30), New York (March 31), and Texas (August 31). LIMITATIONS OF DATA Reporting of government finances by the Bureau of the Census involves presentation of data in terms of uniform categories. Financial 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. Per capita amounts for each state are derived based on the July 1, 1997 population estimates. At the United States level, the total population does not include the District of Columbia (not classified as a state government). 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. DESCRIPTION OF THE STATE GOVERNMENT FINANCIAL DATA FILES AVAILABLE ON THE INTERNET There are up to three types of files available, each containing state government financial statistics. The types and number of files vary somewhat depending upon the survey year. 1. Text File - Rectangular, Fixed Layout Available For: All years (1992 - 1997) File Type: ASCII Rec Length: 653 characters Data Fields per Record: 51 Record Type: Fixed length records with delimiters Field Delimiter: Comma File Size: Varies by Year (278375 bytes and 425 records for 1997) File naming convention: The file name has the form XXSTATES.DAT where XX represents the last two digits of the fiscal year of the data represented in the file. For example, 97STATES.DAT contains data for the fiscal year 1997. Each file is similar in layout. However, beginning with the 1996 survey year, two initial records (lines) are found at the beginning of the file. The first record is the state abbreviated name, and the second record is the population. Each subsequent record contains information about one financial item code for all 50 states. An item-code is a 3 character Census Bureau name representing a particular financial activity. 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 debt. A Data Dictionary, containing a list of the item codes and their titles, follows the descriptions of the three types of files available via this Internet site, below. However, for a more detailed definition of each item code, please refer to the Governments Finance and Employment 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 through the last state alphabetically, Wyoming. A full record layout description follows. The dollar amount field for each state is 12 characters long, zero-filled, and it contains amount sign. If the amount is negative, the first character shows a "-" sign. If the amount is positive, all zeros are filled. The delimiter is 1 character long. 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. State Finance Record Layout for "XXSTATE.DAT" Text Files 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 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 WEST VIRGINIA 616:627 Delimiter 628:628 WISCONSIN 629:640 Delimiter 641:641 WYOMING 642:653 2. Public Use File, ASCII Text Format Beginning with the fiscal year 1996 survey, this public use format will be a standard for all of the government finance series files containing detailed statistics by item code and individual government unit. Filetype: ASCII Text Record Length: 35 characters Data fields per Record: 1 Record Type: Fixed Length, No Delimiter File Size: Varies by Year (458985 bytes and 12405 records for 1997) The filename for the Public Use File is: 97DATA35.DAT The 35 character record layout is described below. STANDARD PUBLIC USE DATA FILE FORMAT Start Field name Positions Position Length Characteristic Government code 1 - 14 1 14 Numeric, zero filled Item code 15 - 17 15 3 Alpha numeric Amount 18 - 29 18 12 Numeric Survey year 30 - 31 30 2 Numeric Year of data 32 - 33 32 2 Numeric Origin 34 - 35 34 2 Alpha numeric 3. Spreadsheet File The third version of the state government finance file is a spreadsheet. It is similar in content to the viewable tables contained at this site. There is an entry for each state, as well as a U. S. summary section. Amounts are aggregated by financial category, with no item code detail presented. A separate column for each entry contains percentage distribution and per capita amounts. Filetype: MS EXCEL Spreadsheet (XLS extension) Record Length: Not applicable Data fields per Record: Not applicable Record Type: Not applicable File Size: KB Varies by Year (253952 bytes and 2704 records for 1997) The filename for this spreadsheet is 97STATES.XLS DATA DICTIONARY Below are item codes and their titles, as included in the annual state finance survey data files. Additional information about these codes, as well as descriptions and definitions, can be found in the on-line Governments Finance and Employment Classification Manual (refer to homepage). Item Code Description ---- ------------------------------------------ A01 Charges - Air Transportation A03 Charges - Miscellaneous Commercial Activities A09 Charges - Elementary & Secondary Education School Lunch A10 Charges - Elementary & Secondary Education School Tuition A12 Charges - Elementary & Secondary Education - Other A16 Charges - Higher Education Auxiliary Enterprises A18 Charges - Higher Education - Other A21 Charges - Education - Other, NEC A36 Charges - Hospital Public A44 Charges - Regular Highways A45 Charges - Toll Highways A50 Charges - Housing & Community Development A54 Charges - Natural Resources, Agriculture A56 Charges - Natural Resources, Forestry A59 Charges - Natural Resources - Other A61 Charges - Parks & Recreation A80 Charges - Sewerage A81 Charges - Solid Waste Management A87 Charges - Sea and Inland Port Facilities A89 Charges - All Other A90 Revenue - Liquor Stores A91 Revenue - Water Utilities A92 Revenue - Electric Utilities A93 Revenue - Gas Utilities A94 Revenue - Transit Utilities B01 Federal Intergovernmental - Air Transportation B21 Federal Intergovernmental - Education B22 Federal Intergovernmental - Employment Security Administration B30 Federal Intergovernmental - General Support B42 Federal Intergovernmental - Health & Hospitals B46 Federal Intergovernmental - Highways B50 Federal Intergovernmental - Housing & Community Development B54 Federal Intergovernmental - Natural Resources, Agriculture B59 Federal Intergovernmental - Other Natural Resources B79 Federal Intergovernmental - Public Welfare B80 Federal Intergovernmental - Sewerage B89 Federal Intergovernmental - All Other B91 Federal Intergovernmental - Water Utilities B92 Federal Intergovernmental - Electric Utilities B93 Federal Intergovernmental - Gas Utilities B94 Federal Intergovernmental - Transit Utilities D21 Local Intergovernmental - Education D30 Local Intergovernmental - General Support D42 Local Intergovernmental - Health & Hospitals D46 Local Intergovernmental - Highways D79 Local Intergovernmental - Public Welfare D80 Local Intergovernmental - Sewerage D89 Local Intergovernmental - All Other D91 Local Intergovernmental - Water Utilities D92 Local Intergovernmental - Electric Utilities D93 Local Intergovernmental - Gas Utilities D94 Local Intergovernmental - Transit Utilities E01 Current Operations - Air Transportation E03 Current Operations - Miscellaneous Commercial Activities, NEC E04 Current Operations - Correctional Institutions E05 Current Operations - Corrections - Other E12 Current Operations - Elementary & Secondary Education E16 Current Operations - Higher Education Auxiliary Enterprises E18 Current Operations - Other Higher Education E19 Current Operations - Educational Scholarships, Assistance, & Subsidies E21 Current Operations - Other Education E22 Current Operations - Social Insurance Administration E23 Current Operations - Financial Administration E25 Current Operations - Judicial and Legal Services E26 Current Operations - Legislative Services E29 Current Operations - Central Staff Services E31 Current Operations - General Public Buildings E32 Current Operations - Health Services - Other E36 Current Operations - Own Hospitals E38 Current Operations - Other Hospitals E44 Current Operations - Regular Highways E45 Current Operations - Toll Highways E47 Current Operations - Private Transit Subsidies E50 Current Operations - Housing & Community Development E52 Current Operations - Libraries E54 Current Operations - Natural Resources, Agriculture-Other E55 Current Operations - Natural Resources, Fish & Game E56 Current Operations - Natural Resources, Forestry E59 Current Operations - Natural Resources - Other E61 Current Operations - Parks & Recreation E62 Current Operations - Police Protection E66 Current Operations - Protective Inspection and Regulation, NEC E67 Current Operations - Welfare, Federal Categorical Assistance Programs E68 Current Operations - Welfare, Cash Assistance - Other E74 Current Operations - Welfare, Vendor Payments for Medical Care E75 Current Operations - Welfare, Vendor Payments for Other Purposes E77 Current Operations - Welfare Institutions E79 Current Operations - Welfare - Other E80 Current Operations - Sewerage E81 Current Operations - Solid Waste Management E84 Current Operations - Veterans' Bonuses E85 Current Operations - Other Veterans Services E87 Current Operations - Sea and Inland Port Facilities E89 Current Operations - General - Other E90 Current Operations - Liquor Stores E91 Current Operations - Water Utilities E92 Current Operations - Electric Utilities E93 Current Operations - Gas Utilities E94 Current Operations - Transit Utilities F01 Construction - Air Transportation F03 Construction - Miscellaneous Commercial Activities, NEC F04 Construction - Correctional Institutions F05 Construction - Corrections - Other F12 Construction - Elementary & Secondary Education F16 Construction - Higher Education - Auxiliary Enterprises F18 Construction - Higher Education - Other F21 Construction - Education - Other F22 Construction - Social Insurance Administration F23 Construction - Financial Administration F25 Construction - Judicial & Legal F26 Construction - Legislative F29 Construction - Central Staff Services F31 Construction - General Public Buildings F32 Construction - Health - Other F36 Construction - Own Hospitals F38 Construction - Hospitals - Other F44 Construction - Regular Highways F45 Construction - Toll Highways F50 Construction - Housing & Community Development F52 Construction - Libraries F54 Construction - Agriculture - Other F55 Construction - Fish & Game F56 Construction - Forestry F59 Construction - Natural Resources - Other F61 Construction - Parks & Recreation F62 Construction - Police Protection F66 Construction - Protective Inspection & Regulation, NEC F77 Construction - Welfare Institutions F79 Construction - Welfare - Other F80 Construction - Sewerage F81 Construction - Solid Waste Management F85 Construction - Other Veterans Services F87 Construction - Sea and Inland Port Facilities F89 Construction - General F90 Construction - Liquor Stores F91 Construction - Water Utilities F92 Construction - Electric Utilities F93 Construction - Gas Utilities F94 Construction - Transit Utilities G01 Other Capital Outlay - Air Transportation G03 Other Capital Outlay - Miscellaneous Commercial Activities, NEC G04 Other Capital Outlay - Correctional Institutions G05 Other Capital Outlay - Corrections - Other G12 Other Capital Outlay - Elementary and Secondary Education G16 Other Capital Outlay - Higher Education - Auxiliary Enterprises G18 Other Capital Outlay - Other Higher Education G21 Other Capital Outlay - Education - Other G22 Other Capital Outlay - Social Insurance Administration G23 Other Capital Outlay - Financial Administration G25 Other Capital Outlay - Judicial G26 Other Capital Outlay - Legislative G29 Other Capital Outlay - Central Staff G31 Other Capital Outlay - General Public Building G32 Other Capital Outlay - Health - Other G36 Other Capital Outlay - Own Hospitals G38 Other Capital Outlay - Hospitals - Other G44 Other Capital Outlay - Regular Highways G45 Other Capital Outlay - Toll Highways G50 Other Capital Outlay - Housing & Community Development G52 Other Capital Outlay - Libraries G54 Other Capital Outlay - Agriculture - Other G55 Other Capital Outlay - Fish & Game G56 Other Capital Outlay - Forestry G59 Other Capital Outlay - Natural Resource - Other G61 Other Capital Outlay - Parks & Recreation G62 Other Capital Outlay - Police Protection G66 Other Capital Outlay - Protective Inspection & Regulation. NEC G77 Other Capital Outlay - Welfare Institutions G79 Other Capital Outlay - Welfare - Other G80 Other Capital Outlay - Sewerage G81 Other Capital Outlay - Solid Waste Management G85 Other Capital Outlay - Other Veterans Services G87 Other Capital Outlay - Sea and Inland Port Facilities G89 Other Capital Outlay - General - Other G90 Other Capital Outlay - Liquor Stores G91 Other Capital Outlay - Water Utilities G92 Other Capital Outlay - Electric Utilities G93 Other Capital Outlay - Gas Utilities G94 Other Capital Outlay - Transit Utilities I89 General Interest on Debt I91 Water Utilities - Interest on Debt I92 Electric Utilities - Interest on Debt I93 Gas Utilities - Interest on Debt I94 Transit Utilities - Interest on Debt K01 Equipment Only - Air Transportation K03 Equipment Only - Miscellaneous Commercial Activities, NEC K04 Equipment Only - Correctional Institutions K05 Equipment Only - Correction - Other K12 Equipment Only - G12 Subcode K16 Equipment Only - Higher Education - Auxiliary Enterprises K18 Equipment Only - Higher Education - Other K21 Equipment Only - Education - Other K22 Equipment Only - Social Insurance Administration K23 Equipment Only - Financial Administration K25 Equipment Only - Judicial and Legal K26 Equipment Only - Legislative K29 Equipment Only - Central Staff Services K31 Equipment Only - General Public Building K32 Equipment Only - Health - Other K36 Equipment Only - Own Hospitals K38 Equipment Only - Hospitals - Other K44 Equipment Only - Regular Highways K45 Equipment Only - Toll Highways K50 Equipment Only - Housing & Community Development K52 Equipment Only - Libraries K54 Equipment Only - Agriculture - Other K55 Equipment Only - Fish & Game K56 Equipment Only - Forestry K59 Equipment Only - Natural Resources - Other K61 Equipment Only - Parks & Recreation K62 Equipment Only - Police Protection K66 Equipment Only - Protective Inspection and Regulation, NEC K77 Equipment Only - Welfare Institutions K79 Equipment Only - Welfare - Other K80 Equipment Only - Sewerage K81 Equipment Only - Solid Waste Management K85 Equipment Only - Other Veterans Services K87 Equipment Only - Sea and Inland Port Facilities K89 Equipment Only - General - Other K90 Equipment Only - Liquor Stores K91 Equipment Only - Water Utilities K92 Equipment Only - Electric Utilities K93 Equipment Only - Gas Utilities K94 Equipment Only - Transit Utilities M01 Intergovernmental to Local NEC - Air Transportation M05 Intergovernmental to Local NEC - Corrections M12 Intergovernmental to Local NEC - Elementary and Secondary Education M18 Intergovernmental to Local NEC - Higher Education M21 Intergovernmental to Local NEC - Education M23 Intergovernmental to Local NEC - Financial Administration M25 Intergovernmental to Local NEC - Judicial and Legal M29 Intergovernmental to Local NEC - Central Staff Services M30 Intergovernmental to Local NEC - General Support M32 Intergovernmental to Local NEC - Health M38 Intergovernmental to Local NEC - Hospitals M44 Intergovernmental to Local NEC - Regular Highways M50 Intergovernmental to Local NEC - Housing & Community Development M52 Intergovernmental to Local NEC - Libraries M54 Intergovernmental to Local NEC - Agriculture M55 Intergovernmental to Local NEC - Fish & Game M56 Intergovernmental to Local NEC - Forestry M59 Intergovernmental to Local NEC - Natural Resources M61 Intergovernmental to Local NEC - Parks & Recreation M62 Intergovernmental to Local NEC - Police Protection M66 Intergovernmental to Local NEC - Protective Inspection & Regulations M67 Intergovernmental to Local NEC - Welfare - Categorical Assistance Programs M68 Intergovernmental to Local NEC - Welfare - Cash Assistance Programs M79 Intergovernmental to Local NEC - Welfare M80 Intergovernmental to Local NEC - Sewerage M81 Intergovernmental to Local NEC - Solid Waste Management M87 Intergovernmental to Local NEC - Sea and Inland Port Facilities M89 Intergovernmental to Local NEC - General M91 Intergovernmental to Local NEC - Water Utilities M92 Intergovernmental to Local NEC - Electric Utilities M93 Intergovernmental to Local NEC - Gas Utilities M94 Intergovernmental to Local NEC - Transit Utilities N01 Intergovernmental to General Purpose - Air Transportation N05 Intergovernmental to General Purpose - Corrections N12 Intergovernmental to General Purpose - Elementary and Secondary Education N18 Intergovernmental to General Purpose - Higher Education N21 Intergovernmental to General Purpose - Education - Other N23 Intergovernmental to General Purpose - Financial Administration N25 Intergovernmental to General Purpose - Judicial and Legal N29 Intergovernmental to General Purpose - Central Staff Services N30 Intergovernmental to General Purpose - General Support N32 Intergovernmental to General Purpose - Health - Other N38 Intergovernmental to General Purpose - Hospitals - Other N44 Intergovernmental to General Purpose - Regular Highways N50 Intergovernmental to General Purpose - Housing & Community Development N52 Intergovernmental to General Purpose - Libraries N54 Intergovernmental to General Purpose - Agriculture - Other N55 Intergovernmental to General Purpose - Fish & Game N56 Intergovernmental to General Purpose - Forestry N59 Intergovernmental to General Purpose - Natural Resources - Other N61 Intergovernmental to General Purpose - Parks & Recreation N62 Intergovernmental to General Purpose - Police Protection N66 Intergovernmental to General Purpose - Protective Inspection and Regulation, NEC N67 Intergovernmental to General Purpose - Welfare - Categorical Assistance Programs N68 Intergovernmental to General Purpose - Welfare - Cash Assistance Programs N79 Intergovernmental to General Purpose - Welfare - Other N80 Intergovernmental to General Purpose - Sewerage N81 Intergovernmental to General Purpose - Solid Waste Management N87 Intergovernmental to General Purpose - Sea and Inland Port Facilities N89 Intergovernmental to General Purpose - General - Other N91 Intergovernmental to General Purpose - Water Utilities N92 Intergovernmental to General Purpose - Electric Utilities N93 Intergovernmental to General Purpose - Gas Utilities N94 Intergovernmental to General Purpose - Transit Utilities Q12 Intergovernmental to School District - Elementary and Secondary Education Q18 Intergovernmental to School District - Higher Education - Other R01 Intergovernmental to Special District - Air Transportation R12 Intergovernmental to Special District - Elementary and Secondary Education R18 Intergovernmental to Special District - Higher Education - Other R30 Intergovernmental to Special District - General Support R32 Intergovernmental to Special District - Health - Other R38 Intergovernmental to Special District - Hospitals - Other R44 Intergovernmental to Special District - Regular Highways R50 Intergovernmental to Special District - Housing & Community Development R52 Intergovernmental to Special District - Libraries R54 Intergovernmental to Special District - Agriculture - Other R55 Intergovernmental to Special District - Fish & Game R56 Intergovernmental to Special District - Forestry R59 Intergovernmental to Special District - Natural Resources - Other R61 Intergovernmental to Special District - Parks & Recreation R62 Intergovernmental to Special District - Police Protection R66 Intergovernmental to Special District - Protective Inspection and Regulation, NEC R79 Intergovernmental to Special District - Welfare - Other R80 Intergovernmental to Special District - Sewerage R81 Intergovernmental to Special District - Solid Waste Management R87 Intergovernmental to Special District - Sea and Inland Port Facilities R89 Intergovernmental to Special District - General - Other R91 Intergovernmental to Special District - Water Utilities R92 Intergovernmental to Special District - Electric Utilities R93 Intergovernmental to Special District - Gas Utilities R94 Intergovernmental to Special District - Transit Utilities S67 Intergovernmental to Federal - Welfare - Categorical Assistance Programs S89 Intergovernmental to Federal - General - Other T01 Tax - Property T09 Tax - Total General Sales T10 Tax - Alcoholic Beverage Sales T11 Tax - Amusement T12 Tax - Insurance Premiums T13 Tax - Motor Fuels Sales T14 Tax - Pari-mutuels T15 Tax - Public Utilities T16 Tax - Tobacco Sales T19 Tax - Other Selective Sales T20 Tax - Alcoholic Beverage License T21 Tax - Amusement License T22 Tax - Corporation License T23 Tax - Hunting & Fishing License T24 Tax - Motor Vehicle License T25 Tax - Motor Vehicle Operators License T27 Tax - Public Utility License T28 Tax - Occupation & Business License, NEC T29 Tax - Other License T40 Tax - Individual Income T41 Tax - Corporation Net Income T50 Tax - Death & Gift T51 Tax - Documentary & Stock Transfer T53 Tax - Severance T99 Tax - NEC U01 Miscellaneous - Special Assessments U11 Miscellaneous - Property Sale Other U20 Miscellaneous - Interest Earnings U30 Miscellaneous - Fines & Forfeits U40 Miscellaneous - Rents U41 Miscellaneous - Royalties U50 Miscellaneous - Donations From Private Sources U95 Miscellaneous - Net Lottery Revenue U99 Miscellaneous - General Revenue, NEC V34 Enrollment - Higher Education V98 Total Computed Capital Outlay W01 Sinking Fund - Cash & Deposits W31 Bond Fund - Cash & Deposits W61 Other Funds - Cash & Deposits X01 Employee Retirement - Local Employee Contribution X02 Employee Retirement - State Employee Contribution X05 Employee Retirement - From Other Government X06 Employee Retirement - State to State System X08 Employee Retirement - Interest Revenue X09 Employee Retirement - Other Investment X11 Employee Retirement - Benefit Payments X12 Employee Retirement - Withdrawals X14 Employee Retirement - Other Payments X21 Employee Retirement - Total Cash & Deposits X30 Employee Retirement - Total Federal Securities X40 Employee Retirement - Securities - Corporate Bonds X41 Employee Retirement - Securities - Corporate Stocks X42 Employee Retirement - Securities - Mortgages X44 Employee Retirement - Total Other Securities X47 Employee Retirement - Other Investments - Other Y01 Unemployment Compensation - Contribution Y02 Unemployment Compensation - Interest Revenue Y04 Unemployment Compensation - Federal Advances Y05 Unemployment Compensation - Benefit Payments Y06 Unemployment Compensation - Extended & Special Payments Y07 Unemployment Compensation - Balance In US Treasury Y08 Unemployment Compensation - Other Balance (+ or-) Y10 Workers Compensation - Own Contribution Y11 Workers Compensation - Other Contributions Y12 Workers Compensation - Interest Earnings Y13 Workers Compensation - Other Investment Earnings Y14 Workers Compensation - Benefit Payments Y15 Workers Compensation - Other Payments Y21 Workers Compensation - Cash & Assets Y50 Other In Trust - Own Contributions Y51 Other In Trust - Other Contributions Y52 Other In Trust - Interest Revenue Y53 Other In Trust - Benefit Payment Y54 Other In Trust - Other Payments Y55 Other In Trust - Other Investments Y61 Other In Trust - Cash & Deposits Z00 Total Salaries & Wages Z18 Higher Education Salaries Z41 Liquor Stores - Net Sales Z42 Liquor Stores - Cost of Goods Z43 Liquor Stores - Operating Expenditures Z44 Liquor Stores - Other Income Z45 Liquor Stores - Nonoperating Expenditures Z46 Liquor Stores - Transfer to General Funds Z47 Liquor Stores - License & Enforcement Z48 Liquor Stores - Liquor Taxes Z51 Lotteries Exhibit - Ticket Sales Z52 Lotteries Exhibit - Prizes Z53 Lotteries Exhibit - Administration in Expenditures Z54 Lotteries Exhibit - Proceeds Z61 Transit Subsidy Contribution 19H Long Term Debt Beginning Outstanding Education, NEC 19X Long Term Debt Beginning Outstanding, NEC 21A Long Term Debt Issue-Full Faith & Credit - Water Utilities 21B Long Term Debt Issue-Full Faith & Credit - Electric Utilities 21C Long Term Debt Issue-Full Faith & Credit - Gas Utilities 21D Long Term Debt Issue-Full Faith & Credit - Transit Utilities 21F Long Term Debt Issue-Full Faith & Credit - Elementary & Secondary Education 21G Long Term Debt Issue-Full Faith & Credit - Higher Education 21X Long Term Debt Issue-Full Faith & Credit - Other NEC 24A Long Term Debt Issue, Nonguaranteed - Water Utilities 24B Long Term Debt Issue, Nonguaranteed - Electric Utilities 24C Long Term Debt Issue, Nonguaranteed - Gas Utilities 24D Long Term Debt Issue, Nonguaranteed - Transit Utilities 24F Long Term Debt Issue, Nonguaranteed - Elementary and Secondary Education 24G Long Term Debt Issue, Nonguaranteed - Higher Education 24T Long Term Debt Issue, Nonguaranteed - Industrial Revenue 24X Long Term Debt Issue, Nonguaranteed - Other NEC 31A Long Term Debt Retired-Full Faith & Credit - Water Utilities 31B Long Term Debt Retired-Full Faith & Credit - Electric Utilities 31C Long Term Debt Retired-Full Faith & Credit - Gas Utilities 31D Long Term Debt Retired-Full Faith & Credit - Transit Utilities 31F Long Term Debt Retired-Full Faith & Credit - Elementary & Secondary Education 31G Long Term Debt Retired-Full Faith & Credit - Higher Education 31X Long Term Debt Retired-Full Faith & Credit - Other, NEC 34A Long Term Debt Retired Nonguaranteed - Water Utilities 34B Long Term Debt Retired Nonguaranteed - Electric Utilities 34C Long Term Debt Retired Nonguaranteed - Gas Utilities 34D Long Term Debt Retired Nonguaranteed - Transit Utilities 34F Long Term Debt Retired Nonguaranteed - Elementary and Secondary Education 34G Long Term Debt Retired Nonguaranteed - Higher Education 34T Long Term Debt Retired Nonguaranteed - Industrial Revenue 34X Long Term Debt Retired Nonguaranteed - Other, NEC 41A Long Term Debt Outstanding - Full Faith & Credit - Water Utilities 41B Long Term Debt Outstanding - Full Faith & Credit - Electric Utilities 41C Long Term Debt Outstanding - Full Faith & Credit - Gas Utilities 41D Long Term Debt Outstanding - Full Faith & Credit - Transit Utilities 41F Long Term Debt Outstanding - Full Faith & Credit - Elementary & Secondary Education 41G Long Term Debt Outstanding - Full Faith & Credit - Higher Education 41X Long Term Debt Outstanding - Full Faith & Credit - Other, NEC 44A Long Term Debt Outstanding Nonguaranteed - Water Utilities 44B Long Term Debt Outstanding Nonguaranteed - Electric Utilities 44C Long Term Debt Outstanding Nonguaranteed - Gas Utilities 44D Long Term Debt Outstanding Nonguaranteed - Transit Utilities 44F Long Term Debt Outstanding Nonguaranteed - Elementary and Secondary Education 44G Long Term Debt Outstanding Nonguaranteed - Higher Education 44T Long Term Debt Outstanding Nonguaranteed - Industrial Revenue 44X Long Term Debt Outstanding Nonguaranteed - Other, NEC 52T Long Term Debt Refunded - Issued 53T Long Term Debt Refunded - Retired 61V Short Term Debt Outstanding - Beginning 64V Short Term Debt Outstanding - End of Fiscal Year 71W Long Term Debt Offsets - Full Faith & Credit 74W Long Term Debt Offsets - Nonguaranteed For a more in-depth explanation of each item code refer to the Governments Finance and Employment Classification Manual.