FEDERAL GOVERNMENT FINANCES FOR FISCAL YEARS 1991 to 1994 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 1994 survey, similar to other annual surveys covers the entire range of government finance activities -- revenue, expenditure, debt, and assets. These files and tables, as described below, provide a comprehensive summary of the annual survey findings for the Federal government. 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 Federal government's 12-month fiscal year. For example, the data for 1994 reflect the fiscal year that ended September 30, 1994. Collection of Statistics on Governments: Federal Finance Statistics Most of the Federal Government statistics here are based on figures for l994 that appear in The Budget of the United States Government for the Fiscal Year l994. For certain kinds of transactions, Census Bureau analysts also used the l994 annual reports of the Secretary of the Treasury and of the Commissioner of Internal Revenue. Some supplementary details on Federal payments to State and local governments were obtained directly from the Federal agencies making the payments. The classification used by the Bureau of the Census for reporting State and local government finance statistics differs in a number of important respects from the classification used in the United States Budget. Accordingly, it was necessary to recast Federal data as presented in the United States Budget in order to develop the government finance statistics presented in this report. This involved (1) grouping individual Federal receipt items and expenditure amounts for various agencies and appropriation items according to the functional framework used for reporting of State and local government finances and (2) applying those certain adjustments to many of them items in order to arrive at revenue and expenditure amounts as reported here. These adjustments took account of the following major differences between these series: 1. The financial transactions of government enterprises are included in Federal budget figures to the extent of their net effect (plus or minus) upon budget expenditures; Census figures include gross revenue and expenditure of government enterprises (other than loan and investment transactions). 2. Certain receipts are treated in the Federal budget as offsets against expenditures and result in reducing Federal expenditure totals of related activities. These are (1) receipts from various enterprises or market- oriented Federal activities; (2) receipts from interest on loans the government has made; (3) receipts from sales of property or products; and (4) certain other reimbursements from non-Federal sources, as well as receipts from charges for quarters and subsistence furnished to employees. For Census purposes, these amounts are counted as revenue and added back to expenditure. 3. Federal budget receipts and expenditures include various financial transactions of trust funds which before fiscal year 1967 were excluded. Such transactions are included in Census reporting of Federal revenue and expenditure, except for trust funds handled on an agency basis for State and local governments (e.g., the State accounts in the unemployment compensation fund, the District of Columbia funds). 4. Although interfund and intragovernmental transactions are netted out of Federal budget totals, such transfer amounts are included in Federal figures for various receipt and expenditure categories. Census figures exclude all such transfers. 5. Federal budget expenditures include interest accrued but not paid during the fiscal year; Census data on interest are on a disbursement basis. 6. The net excess of loan disbursements or loan repayments of Federal loan accounts is added to expenditures or to receipts in developing budget totals. Such loan trans-actions are excluded from Census reporting of Federal data. 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. Financial amounts presented are statistical in nature and do not represent an accounting statement. Unique Federal Programs There are several types of programs that are, for the most part, unique to the Federal Government and are grouped as such--national defense and international relations, postal service, and space research and technology. Expenditure of the Federal Government for defense and international relations as presented in this report comprises most of the items classified in the "Budget of the United States" under two closely related headings--"National Defense" and "International Affairs," Defense-related activities of the State and local governments (including National Guard, civil defense, and armory activities) have been classified under the residual "Other" functional class, so that in this report defense expenditure is entirely that of the Federal Government. Expenditure by the Federal Government for the Postal Service is included on a gross basis in the development of Federal expenditure totals. Although the status of the Postal Service changed in 1971 from a cabinet department to an independent Federal commission, Census Bureau statistics have continued to include these data under Federal Government activities for purposes of continuity. As classified here, expenditure for postal services does not include subsidies to airlines, which are classified as subsidy payments for air transportation. 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. Documentation, Table and Data File Names and Contents: The data file for Federal Government data is currently available. The fiscal years 1994, 1993, 1992, and 1991 are represented in these files. File Names: 94federl.doc Technical documentation for the Federal data files and tables. 94fedtab.txt 1991 to 1994 Federal Government Finances in a table format. This is a viewable table. This table includes aggregates of revenue and expenditure totals, but does not include all the detail item codes. 94fedtab.wk1 The above table in Lotus format. This table must be downloaded to view. 94federl.dat 1991 to 1994 Federal Government Finances in a data file format. This file includes all data items, but no totals. A record layout and text description of the item codes are below. This file must be downloaded to view. 1991-1994 Federal Data File Record Layout Federal record layout for data file: 94fedata.dat (Delimiter is a Comma) Position Record Field From To Length Item Code 1 3 3 Delimiter 4 4 1 1994 5 14 10 Delimiter 15 15 1 1993 16 25 10 Delimiter 26 26 1 1992 27 36 10 Delimiter 37 37 1 1991 38 47 10 Item Code and Item Code Descriptions in the Data File (A more complete description and definitions for these codes are contained in the Classification Manual) Item Code Description: POP-Population in thousands (revised as of latest year of data shown) I99-Personal Income in millions (Previous calendar year) A01 -Charges- Air Transportation A06 -Charges- Federal National Defense A14 -Charges- Federal Postal System Receipts A36 -Charges- Hospital A50 -Charges- Housing & Community Development A54 -Charges- Natural Resources Agriculture A56 -Charges- Natural Resources Forestry A59 -Charges- Natural Resources NEC A61 -Charges- Parks & Recreation A81 -Charges- Solid Waste A87 -Charges- Water Transport & Terminal A89 -Charges- All Other NEC C67-State to Federal-Welfare SSI E01-Current Operation-Air Transportation E02-Current Operation-Federal Space Research E04-Current Operation-Correction Institutions E05-Current Operation-Correction NEC E06-Current Operation-Federal National Defense E14-Current Operation-Federal Postal Service E20-Current Operation-Federal Veterans Education E21-Current Operation-Education-NEC E22-Current Operation-Employment Security Administration E23-Current Operation-Financial Administration E25-Current Operation-Judicial E26-Current Operation-Legislative E28-Current Operation-Federal Health-Veterans E29-Current Operation-Central Staff E32-Current Operation-Health E36-Current Operation-Own Hospitals E37-Current Operation-Federal Veterans Own Hospitals E39-Current Operation-Federal Veterans Other Hospitals E44-Current Operation-Regular Highways E50-Current Operation-Housing & Community Development E51-Current Operation-Federal Agriculture Farm Credit E52-Current Operation-Libraries E53-Current Operation-Federal Agriculture Farm Income E54-Current Operation-Agriculture E56-Current Operation-Forestry E57-Current Operation-Federal Energy E58-Current Operation-Federal Mineral Resources E59-Current Operation-Natural Resources NEC E61-Current Operation-Parks & Recreation E62-Current Operation-Police Protection E67-Current Operation-Welfare-Categorical Cash Assistance E79-Current Operation-Welfare NEC E81-Current Operation-Solid Waste Management E85-Current Operation-Veterans Affairs E87-Current Operation-Water Transport E89-Current Operation-General NEC F01-Construction- Air Transportation F02-Construction- Federal Space Research F04-Construction- Correction Institutions F06-Construction- Federal National Defense F14-Construction- Federal Postal Service F20-Construction- Federal Veterans Education F21-Construction- Education-Construction- NEC F23-Construction- Financial Administration F25-Construction- Judicial F28-Construction- Federal Health-Construction- Veterans F32-Construction- Health F36-Construction- Own Hospitals F37-Construction- Federal Veterans Own Hospitals F44-Construction- Regular Highways F54-Construction- Agriculture F56-Construction- Forestry F57-Construction- Federal Energy F59-Construction- Natural Resources NEC F61-Construction- Parks & Recreation F62-Construction- Police Protection F79-Construction- Welfare NEC F85-Construction- Veterans Affairs F87-Construction- Water Transport F89-Construction- General NEC G01-Other Capital Outlay- Air Transportation G02-Other Capital Outlay- Federal Space Research G04-Other Capital Outlay- Correction Institutions G05-Other Capital Outlay- Correction- NEC G06-Other Capital Outlay- Federal National Defense G14-Other Capital Outlay- Federal Postal Service G20-Other Capital Outlay- Federal Veterans Education G21-Other Capital Outlay- Education- NEC G22-Other Capital Outlay- Employment Security Administration G23-Other Capital Outlay- Financial Administration G25-Other Capital Outlay- Judicial G26-Other Capital Outlay- Legislative G28-Other Capital Outlay- Federal Health Veterans G29-Other Capital Outlay- Central Staff G32-Other Capital Outlay- Health G36-Other Capital Outlay- Own Hospitals G37-Other Capital Outlay- Federal Veterans Own Hospitals G44-Other Capital Outlay- Regular Highways G50-Other Capital Outlay- Housing & Community Development G52-Other Capital Outlay- Libraries G53-Other Capital Outlay- Federal Agriculture Farm Income G54-Other Capital Outlay- Agriculture G56-Other Capital Outlay- Forestry G57-Other Capital Outlay- Federal Energy G58-Other Capital Outlay- Federal Mineral Resources G59-Other Capital Outlay- Natural Resource NEC G61-Other Capital Outlay- Parks & Recreation G62-Other Capital Outlay- Police Protection G79-Other Capital Outlay- Welfare NEC G81-Other Capital Outlay- Solid Waste Management G85-Other Capital Outlay- Veterans Affairs G87-Other Capital Outlay- Water Transport G89-Other Capital Outlay- General NEC I01-Assistance and Subsidies-Federal Air Transportation Federal I06-Assistance and Subsidies-Federal National Defense I20-Assistance and Subsidies-Federal Veterans Education I21-Assistance and Subsidies-Federal Education NEC I22-Assistance and Subsidies-Federal Employment Security I25-Assistance and Subsidies-Federal Judicial I32-Assistance and Subsidies-Federal Health I38-Assistance and Subsidies-Federal Hospitals I39-Assistance and Subsidies-Federal Veterans Other Hospital I44-Assistance and Subsidies-Federal Highways I50-Assistance and Subsidies-Federal Housing & Community Development I52-Assistance and Subsidies-Federal Libraries I53-Assistance and Subsidies-Federal Agric Farm Income I54-Assistance and Subsidies-Federal Agriculture I56-Assistance and Subsidies-Federal Forests I57-Assistance and Subsidies-Federal Energy I59-Assistance and Subsidies-Federal Nat Resources I61-Assistance and Subsidies-Federal Parks I62-Assistance and Subsidies-Federal Police I67-Assistance and Subsidies-Federal Welfare Categorical I79-Assistance and Subsidies-Federal Welfare I81-Assistance and Subsidies-Federal Sanitation I85-Assistance and Subsidies-Federal Veterans I87-Assistance and Subsidies-Federal Water Transport I89-General Interest on Debt J89-Assistance and Subsidies-Federal General NEC K01-Equipment Only-Air Transportation K02-Equipment Only-Federal Space Research K04-Equipment Only-Correction Institutions K05-Equipment Only-Correction-NEC K06-Equipment Only-Federal National Defense K14-Equipment Only-Federal Postal Service K20-Equipment Only-Federal Veterans Educ K21-Equipment Only-Education-NEC K22-Equipment Only-Employment Security Administration K23-Equipment Only-Financial Administration K25-Equipment Only-Judicial K26-Equipment Only-Legislative K28-Equipment Only-Federal Health-Veterans K29-Equipment Only-Central Staff K32-Equipment Only-Health K36-Equipment Only-Own Hospitals K37-Equipment Only-Federal Veterans Own Hospital K44-Equipment Only-Regular Highways K50-Equipment Only-Housing & Community Development K52-Equipment Only-Libraries K53-Equipment Only-Federal Agriculture Farm Income K54-Equipment Only-Agriculture K56-Equipment Only-Forestry K57-Equipment Only-Federal Energy K58-Equipment Only-Federal Mineral Res K59-Equipment Only-Natural Resources NEC K61-Equipment Only-Parks & Rec K62-Equipment Only-Police Protection K79-Equipment Only-Welfare NEC K81-Equipment Only-Solid Waste Management K85-Equipment Only-Veterans Affairs K87-Equipment Only-Water Transport K89-Equipment Only-General NEC L01-Intergovernmental to State- Air Transportation L05-Intergovernmental to State- Correction NEC L21-Intergovernmental to State- Education NEC L22-Intergovernmental to State- Federal Employment Security L23-Intergovernmental to State- Financial Administration L25-Intergovernmental to State- Judicial L32-Intergovernmental to State- Health L38-Intergovernmental to State- Hospitals Other L39-Intergovernmental to State- Federal Veterans Other Hospitals L44-Intergovernmental to State- Regular Highways L50-Intergovernmental to State- Housing & Community Development L52-Intergovernmental to State- Libraries L54-Intergovernmental to State- Agriculture L56-Intergovernmental to State- Forestry L57-Intergovernmental to State- Federal Energy L58-Intergovernmental to State- Federal Mineral Resources L59-Intergovernmental to State- Natural Resources NEC L61-Intergovernmental to State- Parks & Recreation L62-Intergovernmental to State- Police Protection L67-Intergovernmental to State- Welfare Categorical L79-Intergovernmental to State- Welfare NEC L81-Intergovernmental to State- Solid Waste Management L89-Intergovernmental to State- General NEC M01-Intergovernmental to Local NEC- Air Transportation M05-Intergovernmental to Local NEC- Correction M21-Intergovernmental to Local NEC- Education M22-Intergovernmental to Local NEC- Federal Employment Security M25-Intergovernmental to Local NEC- Judicial M32-Intergovernmental to Local NEC- Health M38-Intergovernmental to Local NEC- Hospitals- Other 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 M56-Intergovernmental to Local NEC- Forestry M57-Intergovernmental to Local NEC- Federal Energy M59-Intergovernmental to Local NEC- Natural Resources NEC M61-Intergovernmental to Local NEC- Parks & Recreation M62-Intergovernmental to Local NEC- Police Protection M67-Intergovernmental to Local NEC- Welfare-Categorical M79-Intergovernmental to Local NEC- Welfare NEC M81-Intergovernmental to Local NEC- Solid Waste Management M87-Intergovernmental to Local NEC- Water Transport M89-Intergovernmental to Local NEC- General NEC T08 -Taxes-Customs Duties T10 -Taxes-Alcoholic Beverage Sales Tax T13 -Taxes-Motor Fuels Sales Tax T15 -Taxes-Public Utilities Tax T16 -Taxes-Tobacco Sales Tax T19 -Taxes-Other Selective Sales Tax T40 -Taxes-Individual Income Tax T41 -Taxes-Corporation Net Income Tax T50 -Taxes-Death & Gift Tax T99 -Taxes-Taxes, NEC U11 -Miscellaneous-- Property Sale Other U20 -Miscellaneous-- Interest Earnings U99 -Miscellaneous-- Miscellaneous General Revenue NEC X03-Insurance Trust--Employee Retirement Federal Employee Contribution X11-Insurance Trust--Employee Retirement Benefit Payments X99-Insurance Trust--Federal Employee Retirement Interest Nonrev Y01-Insurance Trust--Unemployment Contribution Y05-Insurance Trust--Unemployment benefit Payments Y20-Insurance Trust--Employee Retirement Federal OASDHI Contribution Y22-Insurance Trust--Employee Retirement Federal OASDHI Interest Y25-Insurance Trust--Federal OASDHI Expenditure Y31-Insurance Trust--Employee Retirement Federal Veterans Life Insurance Contribution Y32-Insurance Trust--Employee Retirement Federal Veterans Life Insurance Interest Y34-Insurance Trust--Federal Veterans Life Insurance Exp Y41-Insurance Trust--Employee Retirement Railroad Retirement Contribution Y42-Insurance Trust--Employee Retirement Railroad Retirement Interest Y45-Insurance Trust--Federal Railroad Retirement Expenditure Y99-Insurance Trust--Federal Unemployment Compensation Interest Nonrev Z00-Total Salaries & Wages 41I-Federal-Increase in Total Debt 41Y-Federal Debt-Other 41W-Federal Agency Debt 41V-Federal Debt-Held by Government 41Q-Federal Public Debt