user guide to historical finance data base, indfin€¦ · xls file · web view · 2002-12-233 -...

USER GUIDE TO HISTORICAL DATA BASE ONINDIVIDUAL GOVERNMENT FINANCES (INDFIN)

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Preface and Acknowledgements

1. Available Years of Data and SAS Dataset Names

2. Annotated Guide to Variables in the Historical Finance Data Base

3. Latest Version Number for Each Year

4. Guide to Reference Tables in the Data Base (ALLIds and IDxWalk)

5. Important Data User Notes

6. Sample SAS Programs for Querying the IndFin Data Base

7. SAS Formulas for Deriving "Calculable" Variables

8. Using the SAS Query Application to Extract Data from the Historical Finance Data Base

Preface

The data base that is subject of this user guide represents the Census Bureau's first effort to providea time series of historically-consistent data on finances of individual governments. Although most datait contains have been released previously, they were provided in the format and medium that were thencurrent. Moreover, the data were presented under the classification scheme and coding system thatwere in effect at that time.

The data base includes the following features:

- In its initial release, the data base provides nearly three decades of government finance data, spanning fiscal years 1967 and 1970 through 1999. Additional years will be added when available.

- It contains over one million individual local government records, including counties, cities, townships, special districts, and independent school districts.

- It provides over 500 variables on government revenues, expenditures, debt, and cash and security holdings.

- These variables comprise individual finance codes as well as dozens of totals and subtotals.

- The data base is in SAS software format. Also available is a special application for extracting data that requires little or no knowledge of the software itself.

- The data base frees the researcher from the arduous task of reconciling the many technical, classification, and other data-related changes that have occurred over the last 30 years.

This data base is the latest member of the historical finance data base series. This series includes data onFederal, state, and local government finances aggregated by state and type of government as well as national level data for years going back to 1902.

U.S. Bureau of the Census Governments Division Gordon W. Green, Chief September 2000

Acknowledgements

This data base was developed in the Governments Division by the Program Evaluation Branch, headed byRobert McArthur under the general supervision of Mitchell Trager, Assistant Division Chief for Evaluation and Information Systems. John Curry was lead researcher for the project.

This project could not have been completed without the cooperation of other staff members. James Maier,Systems Technology Branch, converted many of the data files used in this project from their original esotericmainframe format. Daniel Pflum's impressive memory and filing system provided many insights and problem resolutions regarding files from the mainframe era. Donna Hirsch patiently endured numerous questions and requests. Former assistant division chief Karl Kindel was a major supporter and proponent of this project. Leonard Thompson, Administrative and Customer Services Division, aided the retrieval of files from the National Archives and Records Administration.

Valuable advice and assistance were also provided by George Beaven (retired), Warren Besore, Kathy Chamberlain, Diana Cull (retired), Robert Junghans, Gerard Keffer, William Kehm, David Kellerman, Elizabeth Lawrence, Lawrence MacDonald, Sharon Meade, Stephen Owens, and Henry Wulf.

Kudos need to be awarded to the computer staff at both the Census Bureau and the National Archivesfor their care in preserving the original data files. The inability to read files was a rare problem.

Most of all, grateful acknowledgement is due to thousands of government officials who provided the originalinformation over the last three decades, data that are now encapsulated in this data base.

"It is a capital mistake to theorize before one has data."

Sherlock Holmes, "A Scandal in Bohemia" (Sir Arthur Conan Doyle )

UserGuide.Xls (1. Years) 05/07/2023

1. Available Years of Data and SAS Dataset NamesAs of: 16-July-2001

Number of local government recordsSAS Special School

Survey Dataset Total Counties Cities Townships Districts DistrictsYear Name Records (1) (2) (3) (4) (5)

Data Files:1999 IndFin99 22,854 1,564 3,447 884 3,414 13,5451998 IndFin98 22,939 1,566 3,439 893 3,401 13,6401997 IndFin97 87,453 3,043 19,372 16,629 34,683 13,7261996 IndFin96 13,346 1,568 3,399 885 3,391 4,1031995 IndFin95 12,884 1,570 3,387 884 2,987 4,0561994 IndFin94 12,862 1,570 3,356 881 3,034 4,0211993 IndFin93 12,892 1,569 3,302 880 3,037 4,1041992 IndFin92 84,955 3,043 19,279 16,656 31,555 14,4221991 IndFin91 32,154 2,178 6,523 5,034 6,157 12,2621990 IndFin90 34,915 2,248 6,771 5,048 6,227 14,6211989 IndFin89 34,015 2,260 7,416 5,676 6,454 12,2091988 IndFin88 36,127 2,372 8,944 6,939 5,619 12,2531987 IndFin87 83,148 3,042 19,217 16,695 29,427 14,7671986 IndFin86 53,083 2,898 16,434 15,555 5,674 12,5221985 IndFin85 54,579 2,991 17,711 15,732 5,814 12,3311984 IndFin84 54,359 2,967 17,441 15,824 5,758 12,3691983 IndFin83 33,125 2,436 6,910 4,031 7,542 12,2061982 IndFin82 82,566 3,041 19,086 16,761 28,721 14,9571981 IndFin81 53,442 2,969 17,715 15,926 4,783 12,0491980 IndFin80 29,548 2,100 4,832 2,630 4,875 15,1111979 IndFin79 56,154 3,003 17,718 15,632 4,822 14,9791978 IndFin78 19,505 1,714 4,050 1,478 2,867 9,3961977 IndFin77 79,832 3,042 18,861 16,821 25,987 15,1211976 IndFin76 15,971 1,715 4,049 1,492 3,081 5,6341975 IndFin75 15,956 1,715 4,048 1,492 3,073 5,6281974 IndFin74 15,940 1,715 4,044 1,492 3,039 5,6501973 IndFin73 16,145 1,856 3,777 1,224 3,177 6,1111972 IndFin72 78,216 3,044 18,517 16,991 23,885 15,7791971 IndFin71 16,177 1,856 3,779 1,224 3,194 6,1241970 IndFin70 16,177 1,856 3,779 1,224 3,194 6,1241967 IndFin67 16,107 1,857 3,765 1,224 3,088 6,173

Reference Files (click on dataset name to view more information about it):Lists all the unique IDs in the data base plus basic information on the years reported.Lists all known governments whose ID numbers have changed since 1967.

Notes:- Although 1967 is a census of governments year, the dataset contains only sample units (no census file has been found).

- The number of records available for each year varies for different reasons. 1972, 1977, 1982, 1987, 1992, and 1997 cover a census of governments; some years are strictly the sample for that year

in the data base is zero. These records have a ZeroFlag code of '1'.

- Suggested SAS Libname statement:

LibName IndFin '\\Govs05\PEB\Historical Data\Finance\Individual Units';

ALLidsIDxWalk

(including 1967); and others are sample units plus nonsample records in central collection states.

Click here to see the User Notes on this subject.

- The "IndFin" files include over 42,000 records with no data. That is, the value for every finance variable


UserGuide.Xls (2. Variables) Print version does not show all columns (including extended data notes). of 83

2. Annotated Guide to Variables in the Historical Finance Data Base (IndFin)11-Apr-2001

Is variable a data field Local governmentS2K SAS T - or - data collection coverage:

Fin. Comp. SAS Label/ Variable y must it be calculated? Other Spec Sch# Code # DBF Name Name p Full Name Field SAS Formula DC Jacket GenP Dist. Dist.

(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

GUIDE TO USING THIS CHART:

Col. A: Variable number for reference purposes. Also represents SAS position number for variable.

Col. B: The finance code for that item (if any). DDD, T--, -26, 41-, etc. indicate totals or subtotals of codes.

Col. C: The component number of the variable in the former System 2000 (S2K) finance estimates data base.

Col. D: SAS default "label" for variable. Also serves as dBase field name when exported to DBF format.

Col. E: SAS variable name. Notes: SAS variable names begin with a letter and have maximum of 8 characters.

Examples: _19H _24T _39F _44X _64V

Variables without SAS names are not stored in the data base but must be calculated.

Col. F: Indicates type of variable, as follows--- C = Character N = Numeric F = Formula (not actually stored in data base but can be derived using formula shown) Note: When creating SAS "Where" and "IF" statements that refer to character fields, be sure to put values inside single-quote marks. Examples: Where type = '1' and JackFlag = '1'; IF Cen_Reg = '2' and POP GT 100000;

Col. G: Full description of variable.

Col. H: An "X" in this column indicates a variable that is stored in the data base.

TIPS: Copy individual formulas from this page and paste into the SAS Program Editor. To copy/paste groups of formulas, use the "Formulas" page of this guide.

Since SAS variable names cannot begin with a number, SAS name for many debt codes are preceded by an underscore ("_").

SAS is case insensitive to variable names (i.e., you can write the variable called "ID" in any of these forms: ID, id, or Id).

Cols. H and I: Indicate whether the variable is physically stored in the data base or if it must be computed:

Col. I: A formula in this column indicates that the variable must be computed and provides the proper formula to use.

Click here to go to the SAS formulas page.





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

The SAS Query Application allows you to specify these formula variables using special "keywords."

Cols. J - N: Indicate the particular type or group(s) of governments for which data were collected--

Col. J : DC District of Columbia.Col. K: Jacket Jacket units (other than District of Columbia).Col. L: Other GenP All other general purpose local governments (types 1 - 3).Col. M: Spec Dist. Special districts (type 4).Col. N: Sch Dist. Independent school districts (type 5).

This information is often called the "impossible code list." Although based on the 1989 finance data dictionary, it has changed little in subsequent years. It may be less accurate, however, for previous years, especially before fiscal year 1988 when major revisions were made to the classification system. For example, prior to fiscal year 1977 the function Toll Highways (-45) was combined with Regular Highways (-44).

Col. O (not shown in print version): This column provides additional information about data collection coverage for individual years. Each of the subcolumns represents a survey year. The code in each column represents the number of governments reporting data for that variable in that survey year:

0 = No governments reported data for that variable.1 = Between 1 and 100 governments reported data for that variable.2 = Over 100 governments reported data for that variable.

Col. P (not shown in print version): This column provides extended historical annotations about the data variable.

OTHER NOTES:

- These data files are stored on the Historical Data Server (\\Govs05\PEB).

Suggested LIBNAME statement: LibName IndFIn '\\Govs05\PEB\Historical Data\Finance\Individual Units';

Click here to go to the guide on using the SAS query application.

"." denotes that data were collected for that variable "N" denotes that data were not collected for that variable





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

TIP: Add the above LIBNAME statement to your "AutoExec.SAS" file.

- All finance data are in thousands of dollars ($000). Population and enrollment data are in whole numbers.*** GENERAL AND REFERENCE VARIABLES ***

1 C60 SurveyYear SurveyYr N Survey Year (67, 77, 88, 90, 96, etc)................................................................... X . . . . .2 C1 ID ID C Current GOVS Identification Number (9-digit)..................................................... X . . . . .3 IDChanged IDChged N Indicates how many times ID number has changed since 1967………………… X . . . . .

All previous IDs are listed in the "IDxWalk" dataset This variable is same as IDxWalk's "TotIDChg" variable

4 C3 StateCode State C 2-Digit GOVS State Code (01, 02, 21, 36, 50, etc.)............................................ X . . . . .5 C4 TypeCode Type C 1-Digit Type of Government Code..................................................................... X . . . . .

1 = County 4 = Special district 2 = City 5 = School district (independent only) 3 = Township

6 County County C 3-Digit GOVS County Code (001, 002, etc.)....................................................... X . . . . .F 3-Digit GOVS Unit Code (001, 302, 905, etc.).................................................... Unit=Substr(ID,7,3); . . . . .

7 C2 Name Name C Name of Government (in CAPS)........................................................................ X . . . . .8 C11 CensusReg Cen_Reg C Census Region Code.......................................................................................… X . . . . .

1 = Northeast 3 = South 2 = Midwest 4 = West

9 C7 FIPS_State FIPS_ST C FIPS State Code (01, 02, 21, 36, 56, etc.)...............................................……… X . . . . .10 Weight Weight N Statistical weight (10000 = certainty; 0 = nonsample)......................................... X . . . . .

Not available for FY 67, 70, 71, and 73. Weights for these years are 1.

11 FYEndDate FYEnd C Fiscal year ending date (e.g., 1231, 0630)......................................................... X . . . . . Values like '0', '0000', or 'BBBB' indicate not available 'BBBB' indicates field in source file was blank or unusable For some years only the ending month is available (e.g., 6)

Value indicates number of times ID has changed







(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

Note: Reliability of data not verified. Caveat emptor!12 YearData YrData C X . . . . .

BB = Field in source file was blank (or not usable) CC = Data pulled from previous census of governments DD = Data provided by government (i.e., not imputed) GG = Data from census of governments' directory survey II = Data were imputed NN = Not available For 1997 and later surveys, a suffix of "G", "P", or "Q" may be appended to the year indicating that the data were imputed using various methods based on the data for the year cited. Examples: 92G, 97Q, 98P

13 YearPop YrPop C Year of Population/Enrollment Data (not available before FY 1987).................... X . . . N . BB = Field in source file was blank or 0 (applies to FY 1987 and later years) For school districts, represents fall enrollment for year cited.

14 YearDepSch YrDepSch C Year of Dependent School Data (not available before FY 87 or after FY 92)..... X . . . N N BB = Field in source file was blank (applies to FY 1987 and later years) TIP: This field flags governments that operate dependent school systems

15 YearRetire YrRet C Year of Retirement Data......................................................…………… X . . . . .

missing and replaced with prior year data (applies to 1970, 1971, and 1973-76 only). Not available after FY 1992 (except for FY 1997). BB = Field in source file was blank (applies to FY 1987 and later years)

16 SchLevCode SchLvCod C School Level Code (School districts only)....................…………………………… X N N N N . Not available before FY 1987 or for FY 1993, 1995, and 1996. 01 = Elementary school system only 02 = Secondary school system only 03 = Elementary-secondary school system 04 = College-grade school system 05 = Vocational or special education school system 06 = Nonoperating school system

Actual year of data reported (e.g., 90, 87, or one of these codes:).........................…


Not available prior to 1987 except for records whose retirement data were






(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

07 = Educational service agency (ESA). Excluded from this data base. BB = Field in source file was blank (applies to FY 1987 and later years)

17 Version Version C Data Base Version (Initial release is A).................................……………… X . . . . .18 ReviseDate RevDate C Date of Last Revision to Data Base (see "User Notes")...................................... X . . . . .19 Data_Flag DataFlag C Data Flag (provides additional information about record)……………..…………… X . . . . .

A = All data (entire record) replaced with public-use file's (FY 1983 only) C = Cash and securities data replaced with public-use file's* D = Debt data replaced with public-use file's* E = Expenditure data replaced with public-use file's* F = Reserved from employment historical data base G = Missing population, function code, or enrollment data replaced with data from employment file ("IndEmp") K = Keying and/or outlier error revised L = Missing employee retirement data (or detail) replaced with current year data from publication# M = Missing employee retirement data replaced with prior year data (FY 1970, 1971, and 1973-1976 only)@ N = Negative value found in source file; data revised O = Overflow flag found in source file; data revised P = Publication table correction not applied to source file; data revised Q = Q11 extracted from M12 using school finance file (95 and 96 only) R = Revenue data replaced with public-use file's* S = Salary & wages (Z00) data replaced with public-use file's but not any other expenditure data (FY 1983 only) X = Errata notice revision not applied to source file; data revised Z = Data revision for reasons NEC * Applies only to FY 1981 and 1983. # Applies to FY 1973-1976 jacket units only. Includes cases where record was missing employee-retirement detail. @ May include jacket units if publication data unavailable.

20 JacketUnit JackFlag C Jacket Unit Flag…..……………………………………………………………………… X . . N N N 1 = Unit was jacket unit for that survey year


0 = Unit was not a jacket unit for that survey year





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

21 ZeroData ZeroFlag C Blank (Zero-Filled) Record Flag……………………………………………………… X . . . . .

these totals has data (e.g., salaries and wages exhibit, code Z00) 0 = All other records

22 C62 Population Pop N Population/Enrollment/Function Code (in whole numbers).................................. X . . . . .

School districts enrollment data for FY 1974-76 and 1978 were taken from employment files ("IndEmp")

Function codes for special districts: 0 - Not available (value in source file missing or bad) Single function districts: 1 - Air transportation 79 - Public welfare institutions 2 - Cemeteries 80 - Sewerage 9 - School building auth. 81 - Solid waste management24 - Fire protection 86 - Reclamation 32 - Health 87 - Water transport & terminals40 - Hospitals 88 - Soil & water conservation41 - Industrial development 89 - Other single-function 42 - Mortgage credit districts 44 - Highways 91 - Water supply utility45 - Toll highways* 92 - Electric power utility50 - Housing & community dev. 93 - Gas supply utility51 - Drainage 94 - Mass transit system utility

59 - Other natural resources 96 - Fire protection & water supply60 - Parking facilities 97 - Nat. resources & water supply61 - Parks & recreation 98 - Sewerage & water supply63 - Flood control 99 - Other multi-function64 - Irrigation districts


1 = All finance variables equal zero 2 = All four major totals equal zero but at least 1 finance variable not in


Original population as found in source file (i.e., not updated)


52 - Libraries Multi-function districts:





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

* Now obsolete; subsumed into code 44 (which previously designated regular highways) in FY 1977.

*** REVENUES ***

23 DDD C101 TotRev C101 N Total Revenue.................................................................................................... X . . . . .24 DDD C102 TotRev_Own C102 N Total Revenue from Own Sources..................................................................... X . . . . .25 DDD C103 GenRev C103 N General Revenue............................................................................................... X . . . . .26 DDD C104 GenRev_Own C104 N General Revenue from Own Sources................................................................. X . . . . .

###

Taxes: ######

27 T-- C105 TotTaxes C105 N Total Taxes........................................................................................................ X . . . . .28 T01 C106 PropTax T01 N Property Tax.................................................................................................... X . . . . .29 DDD C107 TotSaleTax C107 N Total Sales and Gross Receipts Taxes................................................................. X . . . . .30 T09 C108 GenSaleTax T09 N General Sales Tax (includes T08 for Federal Government)...................................X . . . . .31 DDD C109 TotSelTax C109 N Total Selective Sales Taxes........................................................................... X . . . . .32 T10 C110 AlcoBevTax T10 N Alcoholic beverage tax................................................................................. X . . . . N33 T12 C112 InsPremTax T12 N Insurance premium tax................................................................................. X . N N N N34 T13 C113 MotFuelTax T13 N Motor fuels tax............................................................................................. X . . . . N35 T15 C115 PubUtilTax T15 N Public utilities tax.......................................................................................... X . . . . .36 T16 C116 TobaccoTax T16 N Tobacco tax................................................................................................. X . . . . N37 T19 C117 OthSelTax T19 N Other selective sales tax.............................................................................… X . . . . N

###38 DDD C118 TotLicTax C118 N Total License Taxes......................................................................................... X . . . N N39 T20 C119 AlcoBevLic T20 N Alcoholic beverage licenses........................................................................... X . N N N N40 T22 C121 CorpLic T22 N Corporation licenses....................................................................................... X . N N N N

DDD C123 TotMVehLic F Motor vehicle-related licenses...........................................................................… C123=T24+T25; . . . N N41 T24 C124 MtVehLic T24 N Motor vehicle licenses................................................................................. X . . . N N42 T25 C125 MtVehOpLic T25 N Motor vehicle operator licenses................................................................... X . N N N N43 T28 C127 OccuBusLic T28 N Occupation and business licenses, NEC........................................................ X . N N N N44 T29 C128 OthLicTax T29 N Other licenses................................................................................................ X . N N N N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

45 DDD C129 TotIncTax C129 N Total Income Taxes.......................................................................................... X . . . N N46 T40 C130 IndIncTax T40 N Individual income tax (includes code T49)...................................................... X . . . N .47 T41 C131 CorpIncTax T41 N Corporation net income tax............................................................................ X . . N N N

48 T50 C133 DthGiftTax T50 N Death and Gift Tax........................................................................................... X . N N N N49 T51 C134 DocumTax T51 N Documentary and Stock Transfer Tax.............................................................. X . N N N N50 T99 C137 TaxNEC T99 N Taxes NEC....................................................................................................... X . . . . .

###Intergovernmental Revenue: ###

###51 DDD C138 TotIGR C138 N Total Intergovernmental Revenue....................................................................... X . . . . .

###52 B-- C139 TotFedIGR C139 N Intergovernmental Revenue from Federal Government, Total........................... X . . . . .53 B01 C140 FIGR_Airp B01 N Air transportation (airports)............................................................................. X . . N . N54 B21 C141 FIGR_Educ B21 N Education....................................................................................................... X . . . . .55 B22 C142 FIGR_EmSec B22 N Employment security (social insurance) administration................................... X . N N N N

DDD C143 FIGR_TotGS F General support.................................................................................................… C143=B27+B30; . . . N N56 B27 C144 FIGR_GRS B27 N General revenue sharing (obsolete after FY 1987)....................................... X N N N N N57 B30 C146 FIGR_GenSp B30 N Other general support................................................................................... X . . . N N58 B42 C147 FIGR_HltHo B42 N Health and hospitals...................................................................................... X . . . . N59 B46 C148 FIGR_Hwys B46 N Highways....................................................................................................... X . . . . N60 B47 C149 FIGR_TrnSb B47 N Transit subsidies (includes B94)............................................................…… X N . . . N61 B50 C150 FIGR_HoCD B50 N Housing and community development............................................................ X . . . . N62 B59 C3018 FIGR_NatRs B59 N Natural resources (includes any B54)............................................................. X N N N . N63 B79 C153 FIGR_PuWel B79 N Public welfare................................................................................................. X . . . . N64 B80 C154 FIGR_Sewer B80 N Sewerage....................................................................................................... X . . N . N65 B89 C155 FIGR_Other B89 N Other (includes B91, B92, and B93)..........................................................…… X . . . . N

###66 C-- C156 TotStaIGR C156 N Intergovernmental Revenue from State Government, Total............................... X N . . . .67 C21 C157 SIGR_Educ C21 N Education....................................................................................................... X N . . . .

DDD C158 SIGR_TotGS F General local government support, total...........................................................… C158=C28+C30; N . . N N68 C28 C159 SIGR_TaxRe C28 N Tax relief (Note: Obsolete code after FY 87)............................................... X N N N N N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

69 C30 C160 SIGR_GenSp C30 N Other general support................................................................................. X N . . N N70 C42 C161 SIGR_HltHo C42 N Health and hospitals....................................................................................... X N . . . N71 C46 C162 SIGR_Hwys C46 N Highways....................................................................................................... X N . . . N72 C47 C163 SIGR_TrnSb C47 N Transit subsidies (includes C94)............................................................… X N . . . N73 C50 C164 SIGR_HoCD C50 N Housing and community development............................................................ X N . . . N74 C79 C165 SIGR_PuWel C79 N Public welfare................................................................................................. X N . . . N75 C80 C166 SIGR_Sewer C80 N Sewerage....................................................................................................... X N . N . N76 C89 C167 SIGR_Other C89 N Other (includes C91, C92, and C93)...........................................................… X N . . . N

###77 D-- C168 TotLocIGR C168 N Intergovernmental Revenue from Local Governments, Total............................. X . . . . .

Education:78 D11 C170 LIGR_InSch D11 N From other school systems (applies to type 5's only)................................... X N N N N .79 D21 C171 LIGR_Educ D21 N All other local education aid......................................................................... X . . . . .80 D30 C174 LIGR_GenSp D30 N General government support.......................................................................... X . . . N N81 D42 C175 LIGR_HltHo D42 N Health and hospitals...................................................................................... X . . . . N82 D46 C176 LIGR_Hwys D46 N Highways....................................................................................................... X . . . . N83 D47 C177 LIGR_TrnSb D47 N Transit subsidies (includes D94)............................................................……… X N . . . N84 D50 C178 LIGR_HoCD D50 N Housing and community development............................................................ X . . . . N85 D79 C179 LIGR_PuWel D79 N Public welfare................................................................................................. X . . . . N86 D80 C180 LIGR_Sewer D80 N Sewerage....................................................................................................... X . . N . N87 D89 C181 LIGR_Other D89 N Other (includes D91, D92, and D93)...........................................................… X . . . . N

###General Charges and Miscellaneous General Revenue: ###

###88 DDD C182 TotChgMisc C182 N Total Charges and Miscellaneous General Revenue........................................... X . . . . .

###89 A-- C183 TotGenChgs C183 N General Charges, Total.................................................................................... X . . . . .90 A01 C184 Chg_Airp A01 N Air transportation (airports)............................................................................ X . . . . N91 A03 C185 Chg_MisCom A03 N Miscellaneous commercial activities............................................................... X . . . N N92 DDD C186 Chg_TotEd C186 N Education, total (includes A21, if any)............................................................ X . . . N .

DDD C187 Chg_TotES F Elementary-secondary education, total...........................................................… C187=A09+A10+A12; . . . N .93 A09 C188 Chg_ES_Lun A09 N School Lunch............................................................................................. X . . . N .





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

94 A10 C189 Chg_ES_Tui A10 N Tuition........................................................................................................ X . . . N .95 A12 C190 Chg_ES_NEC A12 N Other.......................................................................................................... X . . . N .96 DDD C191 Chg_HiEd C191 N Higher Education (includes A16 and A18).................................................... X . . . N .97 A36 C195 Chg_Hosp A36 N Hospitals........................................................................................................ X . . . . N

DDD C196 Chg_TotHwy F Highways.........................................................................................................… C196=A44+A45; . . . . N98 A44 C197 Chg_RegHwy A44 N Regular Highways (includes A45 before FY 1977)....................................... X . . . . N99 A45 C198 Chg_TolHwy A45 N Toll highways (not available before FY 1977).................................................. X . . . N N

100 A50 C199 Chg_HoCD A50 N Housing and community development............................................................ X . . . . N101 A59 C200 Chg_NatRes A59 N Natural resources (includes any A54, A56, and A59)..................................... X N N N . N102 A60 C204 Chg_Parkg A60 N Parking facilities............................................................................................. X . . . . N103 A61 C205 Chg_PrkRec A61 N Parks and recreation...................................................................................... X . . . . N104 A80 C207 Chg_Sewer A80 N Sewerage....................................................................................................... X . . . . N105 A81 C208 Chg_SWMgmt A81 N Solid waste management............................................................................... X . . . . N106 A87 C209 Chg_WatTrn A87 N Water transport and terminals........................................................................ X . . . . N107 A89 C210 Chg_OthNEC A89 N All other general charges, NEC...................................................................... X . . . . N

###108 U-- C211 MiscGenRev C211 N Miscellaneous General Revenue, Total............................................................. X . . . . .109 U01 C212 SpecAssess U01 N Special assessments...................................................................................... X . . . . N

U1- C213 TotPropSal F Sale of property, total.........................................................................................… C213=U10+U11; . . . . .110 U10 C214 Prop_HoCD U10 N Housing and community development.......................................................... X . . N N N111 U11 C215 Prop_Other U11 N Other property.............................................................................................. X . . . . .112 U20 C216 InterstRev U20 N Interest earnings on investments.................................................................... X . . . . .113 U30 C217 Fines_Forf U30 N Fines and forfeits........................................................................................... X . . N N N114 U4- C218 Rents_Royl C218 N Rents and royalties (includes U40 and U41).................................................. X . . . N .115 U95 C222 NetLotRev U95 N Net lottery revenue, after prizes & admin expenses (Washington DC only)... X . N N N N116 U99 C223 MiscGenNEC U99 N Other miscellaneous general revenue............................................................ X . . . . .

###LIQUOR STORES AND UTILITIES: ###

###117 A90 C224 LiqStorRev A90 N Liquor Stores Revenue....................................................................................... X N . . N N

###118 A9- C225 TotUtilRev C225 N Total Utility Charges....................................................................…………… X . . . . N119 A91 C226 WatUtilRev A91 N Water supply utility charges.............................................................................. X . . . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

120 A92 C228 EleUtilRev A92 N Electric power utility charges............................................................................ X N . . . N121 A93 C229 GasUtilRev A93 N Gas supply utility charges................................................................................ X N . . . N122 A94 C230 TrnUtilRev A94 N Transit systems utility charges......................................................................... X N . . . N

INSURANCE TRUST REVENUE: ######

123 DDD C231 TotInsRev C231 N Total Insurance Trust Revenue (includes systems not listed separately)....................X . . . . .124 DDD C232 TotInsCtrb C232 N Total insurance trust contributions.................................................................... X . . . . .125 DDD C233 TotInsInv C233 N Total insurance trust earnings on investments................................................. X . . . . .

###Employee Retirement: ###

126 DDD C234 TotEmpRRev C234 N Total revenue................................................................................................... X . . . . .127 DDD C235 EmpR_TotCb C235 N X . . . . .128 X01 C236 EmpR_EmpCb X01 N Contributions from employees (includes any X02)......................................... X . . . . .129 X04 C238 EmpR_LocLo X04 N X . . . . .130 X05 C239 EmpR_OthGv X05 N Contribution from other governments............................................................. X . . . . .131 X06 C240 EmpR_StaSt X06 N State government contribution to own system (sic).......................................... X . . . . .132 X08 C242 EmpR_IntRv X08 N Interest on investments.................................................................................... X . . . . .133 X09 C243 EmpR_OthEr X09 N Other investment earnings............................................................................... X . . . . .

###Unemployment Compensation (Washington DC only for local governments): ###

134 DDD C244 TotUnemRev C244 N Total revenue................................................................................................... X . N N N N135 Y01 C245 Unem_PyTax Y01 N Contributions from employers (payroll taxes)................................................... X . N N N N136 Y02 C246 Unem_IntRv Y02 N Interest credited by Federal Government......................................................... X . N N N N137 Y04 C248 Unem_FedAv Y04 N Advances and contributions from Federal Government................................... X . N N N N

Note: Can be a negative number ######

*** EXPENDITURES *** ######

138 DDD C301 TotExpend C301 N Total Expenditure............................................................................................... X . . . . .139 DDD C302 TotIGExp C302 N Total Intergovernmental Expenditure.................................................................. X . . . . .140 DDD C303 TotDirExp C303 N Direct Expenditure.............................................................................................. X . . . . .141 DDD C304 TotCurrExp C304 N Total Current Expenditure (= C301 - C307)......................................................... X . . . . .

Total contributions (Note: Not sum of detail below).............................................…

Local government contribution to local system (intragovernmental transfer)...…





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

142 E-- C305 TotCurrOp C305 N Total Current Operations.................................................................................... X . . . . .143 DDD C307 TotCapOut C307 N Total Capital Outlays.......................................................................................... X . . . . .144 F-- C308 TotConstr C308 N Construction Only............................................................................................ X . . . . .

G-- C309 TotOthCap F Other Capital Outlays..........................................................................................… C309=C307-C308; . . . . .145 DDD C311 TotAssist C311 N Total Assistance And Subsidies......................................................................... X . . . N N146 I-- C312 TotIntExp C312 N Total Interest On Debt........................................................................................ X . . . . .147 DDD C313 TotInsTExp C313 N Total Insurance Trust Benefits (includes systems not listed separately below)..............X . . . . .148 Z00 C314 Sal_Wages Z00 N Exhibit: Total Salaries And Wages...................................................................... X . . . . .

###149 DDD C315 GenExpend C315 N General Expenditure.......................................................................................... X . . . . .

Intergovernmental expenditure detail--150 L-- C316 IGE_ToSta C316 N To State Governments................................................................................... X N . . . .151 DDD C317 IGE_ToLoc C317 N To Local Governments.................................................................................… X . . . . .152 S-- C324 IGE_ToFed C324 N To Federal Government.................................................................................. X . . N N N153 DDD C325 GenDirExp C325 N Direct General Expenditure.............................................................................. X . . . . .154 DDD C326 GenCurrExp C326 N General Current Expenditure (= C315 - C329).................................................. X . . . . .155 E-- C327 GenCurrOp C327 N General Current Operations............................................................................. X . . . . .156 DDD C329 GenCapOut C329 N General Capital Outlays................................................................................... X . . . . .157 F-- C330 GenConstr C330 N General Construction..................................................................................... X . . . . .

G-- C331 GenOthCap F General Other Capital Outlays.............................................................................… C331=C329-C330; . . . . .###

Functional Expenditures: ###158 -01 C350 Airp_Tot C350 N Air Transportation, Total..................................................................................... X . . . . N

DDD C351 Airp_IGE F Total intergovernmental.........................................................................................… C351=C350-C352; . . . . N159 -01 C352 Airp_Dir C352 N Direct expenditure............................................................................................ X . . . . N

E01 C353 Airp_Opr F Current operations.............................................................................................… E01=C352-C354; . . . . N160 DDD C354 Airp_Cap C354 N Capital outlays................................................................................................ X . . . . N161 F01 C355 Airp_Con F01 N Construction................................................................................................. X . . . . N

G01 C356 Airp_OCp F Other capital outlays.......................................................................................… G01=C354-F01; . . . . N Intergovernmental detail-- ###

162 L01 C358 Airp_IGS L01 N To state government...................................................................................... X N . . . N163 M01 C359 Airp_IGL M01 N To local governments, total (includes N01, O01, P01, and R01)..................... X . . . . N

###





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

164 -03 C365 MisCom_Tot C365 N Miscellaneous Commercial Activities, Total........................................................ X . . . N NE03 C366 MisCom_Opr F Current operations................................................................................................… E03=C365-C367; . . . N N

165 DDD C367 MisCom_Cap C367 N Capital outlays................................................................................................. X . . . N N166 F03 C368 MisCom_Con F03 N Construction................................................................................................... X . . . N N

G03 C369 MisCom_OCp F Other capital outlays........................................................................................… G03=C367-F03; . . . N N###

167 -05 C391 Correc_Tot C391 N Corrections, Total (includes -04).......................................................................… X . . . N NDDD C392 Correc_IGE F Total intergovernmental..................................................................................………. C392=C391-C393; . . . N N

168 -05 C393 Correc_Dir C393 N Direct expenditure......................................................................................... X . . . N NE05 C394 Correc_Opr F Current operations...........................................................................................… E05=C393-C395; . . . N N

169 DDD C395 Correc_Cap C395 N Capital outlays............................................................................................... X . . . N N170 F05 C396 Correc_Con F05 N Construction................................................................................................. X . . . N N

G05 C397 Correc_OCp F Other capital outlays........................................................................................… G05=C395-F05; . . . N N Intergovernmental detail-- ###

171 L05 C399 Correc_IGS L05 N To state government...................................................................................... X N . . N N172 M05 C400 Correc_IGL M05 N To local governments, total (includes N05, O05, P05, and R05)..................... X . . . N N

###173 DDD C406 TotEd_Tot C406 N Total Education, Total............................................................................................ X . . . . .

DDD C407 TotEd_IGE F Total intergovernmental.......................................................................................… C407=C406-C408; . . . . .174 DDD C408 TotEd_Dir C408 N Direct Expenditure............................................................................................ X . . . . .

DDD C409 TotEd_Opr F Current operations...........................................................................................… C409=C408-C410; . . . . .175 DDD C410 TotEd_Cap C410 N Capital outlays............................................................................................… X . . . . .

###176 -12 C412 ElSEd_Tot C412 N Elementary and Secondary Education, Total...................................................... X . . . . .

DDD C413 ElSEd_IGE F Total intergovernmental..........................................................................................… C413=C412-C414; . . . . .177 -12 C414 ElSEd_Dir C414 N Direct expenditure......................................................................................... X . . . . .

E12 C415 ElSEd_Opr F Current operations............................................................................................… E12=C414-C416; . . . . .178 DDD C416 ElSEd_Cap C416 N Capital outlays............................................................................................... X . . . . .179 F12 C417 ElSEd_Con F12 N Construction................................................................................................. X . . . . .

G12 C418 ElSEd_OCp F Other capital outlays..........................................................................................… G12=C416-F12; . . . . . Intergovernmental detail-- ###

180 L12 C420 ElSEd_IGS L12 N To state government....................................................................................... X N . . N .





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

181 M12 C421 ElSEd_IGL M12 N To local governments NEC (includes N12, O12, P12, Q12, and R12)................ X . . . . .182 Q11 C411 ElSEd_IGSc Q11 N Interschool District Transfers............................................................................. X N N N N .

###183 -18 C438 HiEd_Tot C438 N Higher Education, Total (includes -16)........................................................…….. X . . . N .

DDD C439 HiEd_IGE F Total intergovernmental..................................................................................................C439=C438-C440; . . . N .184 -18 C440 HiEd_Dir C440 N Direct expenditure................................................................................................ X . . . N .

E18 C441 HiEd_Opr F Current operations........................................................................................................E18=C440-C442; . . . N .185 DDD C442 HiEd_Cap C442 N Capital outlays................................................................................................... X . . . N .186 F18 C443 HiEd_Con F18 N Construction.................................................................................................... X . . . N .

G18 C444 HiEd_OCp F Other capital outlays...................................................................................… G18=C442-F18; . . . N . Intergovernmental detail-- ###

187 L18 C446 HiEd_IGS L18 N To state government....................................................................................… X N . . N .188 M18 C447 HiEd_IGL M18 N To local governments, total (includes N18, O18, P18, Q18, and R18)............... X . . . N .

###189 -21 C456 OthEd_Tot C456 N Education, NEC, Total (includes any E19).......................................................... X . . . . N

DDD C457 OthEd_IGE F Total intergovernmental..................................................................................................C457=C456-C458; . . . . N190 -21 C458 OthEd_Dir C458 N Direct expenditure (includes any E19)............................................................... X . . . . N

E21 C459 OthEd_Opr F Current operations (includes any E19)........................................................................ E21=C458-C460; . . . . N191 DDD C460 OthEd_Cap C460 N Capital outlays................................................................................................... X . . . . N192 F21 C461 OthEd_Con F21 N Construction.................................................................................................... X . . . . N

G21 C462 OthEd_OCp F Other capital outlays........................................................................................… G21=C460-F21; . . . . N Intergovernmental detail-- ###

193 L21 C464 OthEd_IGS L21 N To state government...................................................................................... X N . . . N194 M21 C465 OthEd_IGL M21 N To local governments, total (includes N21, O21, P21, Q21, and R21)............... X . . . . N

###195 -22 C472 EmpSec_Tot C472 N Employment Security Administration, Total......................................................... X . N N N N

E22 C473 EmpSec_Opr F Current operations................................................................................................… E22=C472-C474; . N N N N196 DDD C474 EmpSec_Cap C474 N Capital outlays................................................................................................. X . N N N N197 F22 C475 EmpSec_Con F22 N Construction................................................................................................... X . N N N N

G22 C476 EmpSec_OCp F Other capital outlays........................................................................................… G22=C474-F22; . N N N N###

198 -23 C478 FinAdm_Tot C478 N Financial Administration, Total............................................................................ X . . . N NDDD C479 FinAdm_IGE F Total intergovernmental..................................................................................................C479=C478-C480; . . . N N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

199 -23 C480 FinAdm_Dir C480 N Direct expenditure................................................................................................ X . . . N NE23 C481 FinAdm_Opr F Current operations.........................................................................................… E23=C480-C482; . . . N N

200 DDD C482 FinAdm_Cap C482 N Capital outlays................................................................................................... X . . . N N201 F23 C483 FinAdm_Con F23 N Construction.................................................................................................... X . . . N N

G23 C484 FinAdm_OCp F Other capital outlays.......................................................................................… G23=C482-F23; . . . N N

Intergovernmental detail-- ###202 L23 C486 FinAdm_IGS L23 N To state government........................................................................................... X N . . N N203 M23 C487 FinAdm_IGL M23 N To local governments, total (includes N23, O23, P23, and R23)..................... X . . . N N

###204 -24 C493 Fire_Tot C493 N Fire Protection, Total.............................................................................................. X . . . . N

DDD C494 Fire_IGE F Total intergovernmental..................................................................................................C494=C493-C495; . . . . N205 -24 C495 Fire_Dir C495 N Direct expenditure................................................................................................ X . . . . N

E24 C496 Fire_Opr F Current operations........................................................................................................E24=C495-C497; . . . . N206 DDD C497 Fire_Cap C497 N Capital outlays................................................................................................... X . . . . N207 F24 C498 Fire_Con F24 N Construction.................................................................................................... X . . . . N

G24 C499 Fire_OCp F Other capital outlays...................................................................................................G24=C497-F24; . . . . N Intergovernmental detail-- ###

208 L24 C501 Fire_IGS L24 N To state government........................................................................................... X N . . . N209 M24 C502 Fire_IGL M24 N To local governments, total (includes N24, O24, P24, and R24)..................... X . . . . N

###210 -25 C508 Judic_Tot C508 N Judicial and Legal, Total..................................................................................... X . . . N N

DDD C509 Judic_IGE F Total intergovernmental..................................................................................................C509=C508-C510; . . . N N211 -25 C510 Judic_Dir C510 N Direct expenditure................................................................................................ X . . . N N

E25 C511 Judic_Opr F Current operations.............................................................................................… E25=C510-C512; . . . N N212 DDD C512 Judic_Cap C512 N Capital outlays................................................................................................... X . . . N N213 F25 C513 Judic_Con F25 N Construction.................................................................................................... X . . . N N

G25 C514 Judic_OCp F Other capital outlays...................................................................................................G25=C512-F25; . . . N N Intergovernmental detail-- ###

214 L25 C516 Judic_IGS L25 N To state government........................................................................................... X N . . N N215 M25 C517 Judic_IGL M25 N To local governments, total (includes N25, O25, P25, and R25)..................... X . . . N N

###





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

216 -29 C529 CStaff_Tot C529 N Central Staff Services, Total (includes any Legislative Activities, code -26).................X . . . N NDDD C530 CStaff_IGE F Total intergovernmental..................................................................................................C530=C529-C531; . . . N N

217 -29 C531 CStaff_Dir C531 N Direct expenditure................................................................................................ X . . . N NE29 C532 CStaff_Opr F Current operations...........................................................................................… E29=C531-C533; . . . N N

218 DDD C533 CStaff_Cap C533 N Capital outlays................................................................................................... X . . . N N219 F29 C534 CStaff_Con F29 N Construction.................................................................................................... X . . . N N

G29 C535 CStaff_OCp F Other capital outlays...................................................................................................G29=C533-F29; . . . N N Intergovernmental detail-- ###

220 L29 C537 CStaff_IGS L29 N To state government........................................................................................... X N . . N N221 M29 C538 CStaff_IGL M29 N To local governments, total (includes N29, O29, P29, and R29)..................... X . . . N N

222 -31 C551 GenBld_Tot C551 N General Public Buildings, Total........................................................................... X . . . N NE31 C552 GenBld_Opr F Current operations......................................................................................................... E31=C551-C553; . . . N N

223 DDD C553 GenBld_Cap C553 N Capital outlays.................................................................................................... X . . . N N224 F31 C554 GenBld_Con F31 N Construction..................................................................................................... X . . . N N

G31 C555 GenBld_OCp F Other capital outlays.................................................................................................... G31=C553-F31; . . . N N###

DDD C557 TotHltHosp F Health and Hospitals, Total.............................................................................................. C557=C562+C577; . . . . NDDD C559 DirHltHosp F Direct Expenditure......................................................................................................... C559=C564+C578; . . . . NDDD C561 HltHospCap F Capital outlays............................................................................................................. C561=C566+C580; . . . . N

###225 -32 C562 Health_Tot C562 N Health, Total.......................................................................................................... X . . . . N

DDD C563 Health_IGE F Total intergovernmental..................................................................................................C563=C562-C564; . . . . N226 -32 C564 Health_Dir C564 N Direct expenditure............................................................................................... X . . . . N

E32 C565 Health_Opr F Current operations.................................................................................................… E32=C564-C566; . . . . N227 DDD C566 Health_Cap C566 N Capital outlays.................................................................................................. X . . . . N228 F32 C567 Health_Con F32 N Construction.................................................................................................... X . . . . N

G32 C568 Health_OCp F Other capital outlays.................................................................................................. G32=C566-F32; . . . . N Intergovernmental detail-- ###

229 L32 C570 Health_IGS L32 N To state government.......................................................................................... X N . . . N230 M32 C571 Health_IGL M32 N To local governments, total (includes N32, O32, P32, and R32)..................... X . . . . N

###





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

231 DDD C577 Hosp_Tot C577 N Total Hospitals, Total............................................................................................. X . . . . NDDD C589 OthHos_IGE F Total intergovernmental (same as C589 below)................................................. C589=C577-C578; . . . . N

232 DDD C578 Hosp_Dir C578 N Direct expenditure............................................................................................... X . . . . NDDD C579 Hosp_Opr F Current operations........................................................................................................C579=C578-C580; . . . . N

233 DDD C580 Hosp_Cap C580 N Capital Outlays.................................................................................................. X . . . . N###

234 -36 C582 OwnHos_Tot C582 N Own Hospitals, Total............................................................................................ X . . . . NE36 C583 OwnHos_Opr F Current operations.................................................................................................… E36=C582-C584; . . . . N

235 DDD C584 OwnHos_Cap C584 N Capital outlays.................................................................................................... X . . . . N236 F36 C585 OwnHos_Con F36 N Construction..................................................................................................... X . . . . N

G36 C586 OwnHos_OCp F Other capital outlays.................................................................................................... G36=C584-F36; . . . . N###

237 -38 C588 OthHos_Tot C588 N Other Hospitals, Total............................................................................................ X . . . . NDDD C589 OthHos_IGE F Total intergovernmental..................................................................................................C589=C588-C590; . . . . N

238 -38 C590 OthHos_Dir C590 N Direct expenditure............................................................................................... X . . . N NE38 C591 OthHos_Opr F Current operations...............................................................................................… E38=C590-C592; . . . N N

239 DDD C592 OthHos_Cap C592 N Capital outlays.................................................................................................. X . . . N N240 F38 C593 OthHos_Con F38 N Construction.................................................................................................... X . . . N N

G38 C594 OthHos_OCp F Other capital outlays.................................................................................................. G38=C592-F38; . . . . N Intergovernmental detail--..................................................................................................... ###

241 L38 C596 OthHos_IGS L38 N To state government.......................................................................................... X N . . . N242 M38 C597 OthHos_IGL M38 N To local governments, total (includes N38, O38, P38, and R38)..................... X . . . . N

###243 DDD C603 TotHwy_Tot C603 N Total Highways, Total............................................................................................ X . . . . N

DDD C604 TotHwy_IGE F Total intergovernmental..................................................................................................C604=C603-C605; . . . . N244 DDD C605 TotHwy_Dir C605 N Direct Expenditure............................................................................................... X . . . . N

DDD C606 TotHwy_Opr F Current operations.............................................................................................… C606=C605-C607; . . . . N245 DDD C607 TotHwy_Cap C607 N Capital outlays.................................................................................................. X . . . . N

###246 -44 C608 RegHwy_Tot C608 N Regular Highways, Total (includes Toll Highways prior to FY 1977)...................... X . . . . N

DDD C609 RegHwy_IGE F Total intergovernmental..................................................................................................C609=C608-C610; . . . . N247 -44 C610 RegHwy_Dir C610 N Direct expenditure............................................................................................... X . . . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

E44 C611 RegHwy_Opr F Current operations.......................................................................................… E44=C610-C612; . . . . N248 DDD C612 RegHwy_Cap C612 N Capital outlays.................................................................................................. X . . . . N249 F44 C613 RegHwy_Con F44 N Construction.................................................................................................... X . . . . N

G44 C614 RegHwy_OCp F Other capital outlays.................................................................................................. G44=C612-F44; . . . . N Intergovernmental detail-- ###

250 L44 C616 RegHwy_IGS L44 N To state government........................................................................................ X N . . . N251 M44 C617 RegHwy_IGL M44 N To local governments, total (includes N44, O44, P44, and R44)..................... X . . . . N

###252 -45 C623 TolHwy_Tot C623 N Toll Highways, Total (included in Regular Highways prior to FY 1977).............. X . . . N N

E45 C626 TolHwy_Opr F Current operations....................................................................................................... E45=C623-C627; . . . N N253 DDD C627 TolHwy_Cap C627 N Capital outlays.................................................................................................. X . . . N N254 F45 C628 TolHwy_Con F45 N Construction.................................................................................................... X . . . N N

G45 C629 TolHwy_OCp F Other capital outlays.................................................................................................. G45=C627-F45; . . . N N###

255 -47 C650 TranSb_Tot C650 N Transit Subsidies, Total......................................................................................... X . . . . NDDD C651 TranSb_IGE F Total intergovernmental..................................................................................................C651=C650-E47; . . . . N

256 E47 C652 TranSb_Dir E47 N Direct subsidies to private transit companies.................................................... X . . . . N Intergovernmental detail-- ###

257 L47 C653 TranSb_IGS L47 N To state government (includes L94)................................................................. X N . . . N258 M47 C654 TranSb_IGL M47 N To local governments, total (includes N47, O47, P47, R47, and M94).............. X . . . . N259 Z61 C659 TranSb_Own Z61 N Exhibit: Contribution to own transit system....................................................... X N . . N N

###260 -50 C660 HoCD_Tot C660 N Housing and Community Development, Total.................................................... X . . . . N

DDD C661 HoCD_IGE F Total intergovernmental..................................................................................................C661=C660-C662; . . . . N261 -50 C662 HoCD_Dir C662 N Direct expenditure............................................................................................... X . . . . N

E50 C663 HoCD_Opr F Current operations...........................................................................................… E50=C662-C664; . . . . N262 DDD C664 HoCD_Cap C664 N Capital outlays.................................................................................................. X . . . . N263 F50 C665 HoCD_Con F50 N Construction.................................................................................................... X . . . . N

G50 C666 HoCD_OCp F Other capital outlays.................................................................................................. G50=C664-F50; . . . . N Intergovernmental detail-- ###

264 L50 C668 HoCD_IGS L50 N To state government.......................................................................................... X N . . . N265 M50 C669 HoCD_IGL M50 N To local governments, total (includes N50, O50, P50, and R50)..................... X . . . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

###266 -52 C675 Libry_Tot C675 N Libraries, Total...................................................................................................... X . . . . N

DDD C676 Libry_IGE F Total intergovernmental..................................................................................................C676=C675-C677; . . . . N267 -52 C677 Libry_Dir C677 N Direct expenditure............................................................................................... X . . . . N

E52 C678 Libry_Opr F Current operations.............................................................................................… E52=C677-C679; . . . . N268 DDD C679 Libry_Cap C679 N Capital outlays.................................................................................................. X . . . . N269 F52 C680 Libry_Con F52 N Construction.................................................................................................... X . . . . N

G52 C681 Libry_OCp F Other capital outlays.................................................................................................. G52=C679-F52; . . . . N Intergovernmental detail-- ###

270 L52 C683 Libry_IGS L52 N To state government.......................................................................................... X N . . . N271 M52 C684 Libry_IGL M52 N To local governments, total (includes N52, O52, P52, and R52)..................... X . . . . N

. . . ###272 -59 C740 NatRes_Tot C740 N Natural Resources, Total................................................................................... X . . . . N

DDD C741 NatRes_IGE F Total intergovernmental..................................................................................................C741=C740-C742; . . . . N273 -59 C742 NatRes_Dir C742 N Direct expenditure............................................................................................... X . . . . N

E59 C743 NatRes_Opr F Current operations........................................................................................................E59=C742-C744; . . . . N274 DDD C744 NatRes_Cap C744 N Capital outlays.................................................................................................. X . . . . N275 F59 C745 NatRes_Con F59 N Construction.................................................................................................... X . . . . N

G59 C746 NatRes_OCp F Other capital outlays.................................................................................................. G59=C744-F59; . . . . N Intergovernmental detail-- ###

276 L59 C748 NatRes_IGS L59 N To state government.......................................................................................... X N . . . N277 M59 C749 NatRes_IGL M59 N To local governments, total (includes N59, O59, P59, and R59)..................... X . . . . N

###278 -60 C755 Parkg_Tot C755 N Parking Facilities, Total.......................................................................................... X . . . . N

DDD C756 Parkg_IGE F Total intergovernmental..................................................................................................C756=C755-C757; . . . . N279 -60 C757 Parkg_Dir C757 N Direct expenditure............................................................................................... X . . . . N

E60 C758 Parkg_Opr F Current operations....................................................................................................... E60=C757-C759; . . . . N280 DDD C759 Parkg_Cap C759 N Capital outlays.................................................................................................. X . . . . N281 F60 C760 Parkg_Con F60 N Construction.................................................................................................... X . . . . N

G60 C761 Parkg_OCp F Other capital outlays.................................................................................................. G60=C759-F60; . . . . N Intergovernmental detail-- ###

282 L60 C763 Parkg_IGS L60 N To state government.......................................................................................... X N . . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

283 M60 C764 Parkg_IGL M60 N To local governments, total (includes N60, O60, P60, and R60)..................... X . . . . N###

284 -61 C770 PrkRec_Tot C770 N Parks and Recreation, Total................................................................................... X . . . . NDDD C771 PrkRec_IGE F Total intergovernmental..................................................................................................C771=C770-C772; . . . . N

285 -61 C772 PrkRec_Dir C772 N Direct expenditure............................................................................................... X . . . . NE61 C773 PrkRec_Opr F Current operations.............................................................................................… E61=C772-C774; . . . . N

286 DDD C774 PrkRec_Cap C774 N Capital outlays.................................................................................................. X . . . . N287 F61 C775 PrkRec_Con F61 N Construction.................................................................................................... X . . . . N

G61 C776 PrkRec_OCp F Other capital outlays.................................................................................................. G61=C774-F61; . . . . N Intergovernmental detail-- ###

288 L61 C778 PrkRec_IGS L61 N To state government.......................................................................................... X N . . . N289 M61 C779 PrkRec_IGL M61 N To local governments, total (includes N61, O61, P61, and R61)..................... X . . . . N

###290 -62 C785 Police_Tot C785 N Police Protection, Total.......................................................................................... X . . . N N

DDD C786 Police_IGE F Total intergovernmental..................................................................................................C786=C785-C787; . . . N N291 -62 C787 Police_Dir C787 N Direct expenditure............................................................................................... X . . . N N

E62 C788 Police_Opr F Current operations...............................................................................................… E62=C787-C789; . . . N N292 DDD C789 Police_Cap C789 N Capital outlays.................................................................................................. X . . . N N293 F62 C790 Police_Con F62 N Construction.................................................................................................... X . . . N N

G62 C791 Police_OCp F Other capital outlays.................................................................................................. G62=C789-F62; . . . N N Intergovernmental detail-- ###

294 L62 C793 Police_IGS L62 N To state government.......................................................................................... X N . . N N295 M62 C794 Police_IGL M62 N To local governments, total (includes N62, O62, P62, and R62)..................... X . . . N N

###296 -66 C800 ProtRg_Tot C800 N Protective Inspection and Regulation, NEC......................................................... X . . . N N

DDD C801 ProtRg_IGE F Total intergovernmental..................................................................................................C801=C800-C802; . . . N N297 -66 C802 ProtRg_Dir C802 N Direct expenditure............................................................................................... X . . . N N

E66 C803 ProtRg_Opr F Current operations....................................................................................................... E66=C802-C804; . . . N N298 DDD C804 ProtRg_Cap C804 N Capital outlays.................................................................................................. X . . . N N299 F66 C805 ProtRg_Con F66 N Construction.................................................................................................... X . . . N N

G66 C806 ProtRg_OCp F Other capital outlays.................................................................................................. G66=C804-F66; . . . N N Intergovernmental detail-- ###





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

300 L66 C808 ProtRg_IGS L66 N To state government.......................................................................................... X N . . N N301 M66 C809 ProtRg_IGL M66 N To local governments, total (includes N66, O66, P66, and R66)..................... X . . . N N

###302 DDD C815 Welf_Tot C815 N Public Welfare, Total.............................................................................................. X . . . . N

DDD C816 Welf_IGE F Total intergovernmental..................................................................................................C816=C815-C817; . . . . N303 DDD C817 Welf_Dir C817 N Direct Expenditure............................................................................................... X . . . . N

DDD C818 Welf_Opr F Current operations....................................................................................................... C818=C817-C819-C820; . . . . N304 DDD C819 Welf_Asst C819 N Cash assistance payments............................................................................. X . . . . N305 DDD C820 Welf_Cap C820 N Capital outlays.................................................................................................. X . . . . N

###306 -67 C821 Wel_Ct_Tot C821 N Public Welfare-Categorical Assistance Programs, Total...................................... X . . . N N

DDD C822 Wel_Ct_IGE F Total intergovernmental..................................................................................................C822=C821-E67; . . . N N307 E67 C823 Wel_Ct_AS E67 N Cash assistance payments............................................................................... X . . . N N

Intergovernmental detail-- ###308 L67 C824 Wel_Ct_IGS L67 N To state government.......................................................................................... X N . . N N309 M67 C825 Wel_Ct_IGL M67 N To local governments, total (includes N67, O67, P67, and R67)..................... X . . . N N

S67 C830 Wel_Ct_Fed F To Federal Government...................................................................................... S67=C821-E67-L67-M67; . . N N N###

310 -68 C831 Wel_Cs_Tot C831 N Public Welfare-Other Assistance Programs, Total................................................ X . . . N NDDD C832 Wel_Cs_IGE F Total intergovernmental (same as M68)..............................................................… C832=C831-E68; . . . N N

311 E68 C833 Wel_Cs_AS E68 N Cash assistance payments................................................................................... X . . . N N Intergovernmental detail-- ###

312 M68 C835 Wel_Cs_IGL M68 N To local governments, total (includes N68, O68, P68, and R68)..................... X . . . N N###

DDD C3027 TotVendPmt F Total Vendor Payments....................................................................................................C3027=E74+E75; . . . N N313 E74 C841 Wel_Vn_Med E74 N For medical care.................................................................................................. X . . . N N314 E75 C842 Wel_Vn_NEC E75 N For other purposes.............................................................................................. X . . . N N

###315 -77 C843 Wel_In_Tot C843 N Public Welfare-Institutions, Total........................................................................ X . . . N N

E77 C846 Wel_In_Opr F Current operations....................................................................................................... E77=C843-C847; . . . N N316 DDD C847 Wel_In_Cap C847 N Capital outlays.................................................................................................. X . . . N N317 F77 C848 Wel_In_Con F77 N Construction.................................................................................................... X . . . N N

G77 C849 Wel_In_OCp F Other capital outlays.................................................................................................. G77=C847-F77; . . . N N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

###318 -79 C858 OthWel_Tot C858 N Public Welfare-NEC, Total...................................................................................... X . . . . N

DDD C859 OthWel_IGE F Total intergovernmental..................................................................................................C859=C858-C860; . . . . N319 -79 C860 OthWel_Dir C860 N Direct expenditure............................................................................................... X . . . . N

E79 C861 OthWel_Opr F Current operations............................................................................................… E79=C860-C862; . . . . N320 DDD C862 OthWel_Cap C862 N Capital outlays.................................................................................................. X . . . . N321 F79 C863 OthWel_Con F79 N Construction.................................................................................................... X . . . . N

G79 C864 OthWel_OCp F Other capital outlays.................................................................................................. G79=C862-F79; . . . . N Intergovernmental detail-- ###

322 L79 C866 OthWel_IGS L79 N To state government.......................................................................................... X N . . . N323 M79 C867 OthWel_IGL M79 N To local governments, total (includes N79, O79, P79, and R79)..................... X . . . . N

###324 -80 C878 Sewer_Tot C878 N Sewerage, Total.................................................................................................... X . . . . N

DDD C879 Sewer_IGE F Total intergovernmental..................................................................................................C879=C878-C880; . . . . N325 -80 C880 Sewer_Dir C880 N Direct expenditure............................................................................................... X . . . . N

E80 C881 Sewer_Opr F Current operations....................................................................................................... E80=C880-C882; . . . . N326 DDD C882 Sewer_Cap C882 N Capital outlays.................................................................................................. X . . . . N327 F80 C883 Sewer_Con F80 N Construction.................................................................................................... X . . . . N

G80 C884 Sewer_OCp F Other capital outlays.................................................................................................. G80=C882-F80; . . . . N Intergovernmental detail-- ###

328 L80 C886 Sewer_IGS L80 N To state government.......................................................................................... X N . . . N329 M80 C887 Sewer_IGL M80 N To local governments, total (includes N80, O80, P80, and R80)..................... X . . . . N

###330 -81 C893 SWMgmt_Tot C893 N Solid Waste Management, Total.......................................................................... X . . . . N

DDD C894 SWMgmt_IGE F Total intergovernmental..................................................................................................C894=C893-C895; . . . . N331 -81 C895 SWMgmt_Dir C895 N Direct expenditure............................................................................................... X . . . . N

E81 C896 SWMgmt_Opr F Current operations....................................................................................................... E81=C895-C897; . . . . N332 DDD C897 SWMgmt_Cap C897 N Capital outlays.................................................................................................. X . . . . N333 F81 C898 SWMgmt_Con F81 N Construction.................................................................................................... X . . . . N

G81 C899 SWMgmt_OCp F Other capital outlays.................................................................................................. G81=C897-F81; . . . . N Intergovernmental detail-- ###

334 L81 C901 SWMgmt_IGS L81 N To state government.......................................................................................... X N . . . N335 M81 C902 SWMgmt_IGL M81 N To local governments, total (includes N81, O81, P81, and R81)..................... X . . . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

###336 -87 C916 WatTrn_Tot C916 N Water Transport and Terminals, Total................................................................. X . . . . N

DDD C917 WatTrn_IGE F Total intergovernmental..................................................................................................C917=C916-C918; . . . . N337 -87 C918 WatTrn_Dir C918 N Direct expenditure............................................................................................... X . . . . N

E87 C919 WatTrn_Opr F Current operations............................................................................................… E87=C918-C920; . . . . N338 DDD C920 WatTrn_Cap C920 N Capital outlays.................................................................................................. X . . . . N339 F87 C921 WatTrn_Con F87 N Construction.................................................................................................... X . . . . N

G87 C922 WatTrn_OCp F Other capital outlays.................................................................................................. G87=C920-F87; . . . . N Intergovernmental detail-- ###

340 L87 C924 WatTrn_IGS L87 N To state government.......................................................................................... X N . . . N341 M87 C925 WatTrn_IGL M87 N To local governments, total (includes N87, O87, P87, and R87)..................... X . . . . N

###342 I89 C932 GenIntExp I89 N Interest on General Debt........................................................................................ X . . . . .

###343 -89 C938 GenNEC_Tot C938 N General Expenditure NEC, Total (includes any amounts for codes -84 & -85)...............X . . . . N

DDD C939 GenNEC_IGE F Total intergovernmental..................................................................................................C939=C938-C940; . . . . N344 -89 C940 GenNEC_Dir C940 N Direct expenditure............................................................................................... X . . . . N

E89 C941 GenNEC_Opr F Current operations (includes any amounts for code E84)............................................ E89=C940-C942; . . . . N345 DDD C942 GenNEC_Cap C942 N Capital outlays.................................................................................................. X . . . . N346 F89 C943 GenNEC_Con F89 N Construction.................................................................................................... X . . . . N

G89 C944 GenNEC_OCp F Other capital outlays.................................................................................................. G89=C942-F89; . . . . N Intergovernmental detail-- ###

347 L89 C946 GenNEC_IGS L89 N To state government (includes L91, L92, and L93)........................................ X N . . . N348 M89 C947 GenNEC_IGL M89 N To local governments, total (incl N89, O89, P89, R89, M91, M92, and M93)........X . . . . N349 S89 C952 GenNEC_IGF S89 N To Federal Government...................................................................................... X . . N N N

###LIQUOR STORES AND UTILITIES EXPENDITURES: ###

###350 -90 C953 LiqStr_Tot C953 N Liquor Stores, Total............................................................................................ X N . . N N

E90 C954 LiqStr_Opr F Current operations................................................................................................… E90=C953-C955; N . . N N351 DDD C955 LiqStr_Cap C955 N Capital outlays.................................................................................................. X N . . N N352 F90 C956 LiqStr_Con F90 N Construction..................................................................................................... X N . . N N

G90 C957 LiqStr_OCp F Other capital outlays.................................................................................................... G90=C955-F90; N . . N N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

###353 DDD C959 Util_Tot C959 N Total Utilities, Total................................................................................................ X . . . . N354 DDD C960 Util_Int C960 N Interest on debt................................................................................................... X . . . . N

DDD C961 Util_Opr F Current operations......................................................................................................... C961=C959-C960-C962; . . . . N355 DDD C962 Util_Cap C962 N Capital outlays.................................................................................................... X . . . . N356 DDD C963 Util_Con C963 N Construction..................................................................................................... X . . . . N

DDD C964 Util_OCp F Other capital outlays.................................................................................................... C964=C962-C963; . . . . N###

357 -91 C965 WatUtl_Tot C965 N Water Supply Utilities, Total............................................................................... X . . . . N358 I91 C966 WatUtl_Int I91 N Interest on debt................................................................................................... X . . . . N

E91 C967 WatUtl_Opr F Current operations......................................................................................................... E91=C965-I91-C968; . . . . N359 DDD C968 WatUtl_Cap C968 N Capital outlays.................................................................................................... X . . . . N360 F91 C969 WatUtl_Con F91 N Construction..................................................................................................... X . . . . N

G91 C970 WatUtl_OCp F Other capital outlays.................................................................................................... G91=C968-F91; . . . . N###

361 -92 C974 EleUtl_Tot C974 N Electric Power Utilities, Total.............................................................................. X N . . . N362 I92 C975 EleUtl_Int I92 N Interest on debt................................................................................................... X N . . . N

E92 C976 EleUtl_Opr F Current operations......................................................................................................... E92=C974-I92-C977; N . . . N363 DDD C977 EleUtl_Cap C977 N Capital outlays.................................................................................................... X N . . . N364 F92 C978 EleUtl_Con F92 N Construction..................................................................................................... X N . . . N

G92 C979 EleUtl_OCp F Other capital outlays.................................................................................................... G92=C977-F92; N . . . N###

365 -93 C981 GasUtl_Tot C981 N Gas Supply Utilities, Total.................................................................................. X N . . . N366 I93 C982 GasUtl_Int I93 N Interest on debt................................................................................................... X N . . . N

E93 C983 GasUtl_Opr F Current operations......................................................................................................... E93=C981-I93-C984; N . . . N367 DDD C984 GasUtl_Cap C984 N Capital outlays.................................................................................................... X N . . . N368 F93 C985 GasUtl_Con F93 N Construction..................................................................................................... X N . . . N

G93 C986 GasUtl_OCp F Other capital outlays.................................................................................................... G93=C984-F93; N . . . N###

369 -94 C988 TrnUtl_Tot C988 N Transit System Utilities, Total............................................................................. X N . . . N370 I94 C989 TrnUtl_Int I94 N Interest on debt................................................................................................... X N . . . N

E94 C990 TrnUtl_Opr F Current operations......................................................................................................... E94=C988-I94-C991; N . . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

371 DDD C991 TrnUtl_Cap C991 N Capital outlays.................................................................................................... X N . . . N372 F94 C992 TrnUtl_Con F94 N Construction..................................................................................................... X N . . . N

G94 C993 TrnUtl_OCp F Other capital outlays.................................................................................................... G94=C991-F94; N . . . N###

INSURANCE TRUST EXPENDITURE: ######

373 DDD C995 EmpRet_Tot C995 N Employee Retirement, Total.................................................................................... X . . . . .374 X11 C996 EmpRet_Ben X11 N Benefit payments................................................................................................. X . . . . .375 X12 C997 EmpRet_Wit X12 N Withdrawals........................................................................................................ X . . . . .376 X14 C999 EmpRet_Oth X14 N Other payments (Exhibit item-not included in C995)......................................... X . . . . .

###377 DDD C1000 Unemp_Tot C1000 N Unemployment Compensation, Total (Washington DC only for local govts).................X . N N N N378 Y05 C1001 Unemp_Ben Y05 N Benefit payments................................................................................................. X . N N N N379 Y06 C1002 Unemp_Ext Y06 N Extended and special payments........................................................................ X . N N N N

*** INDEBTEDNESS *** ###

Note: The "All other general functions, NEC" variables below include allobsolete general categories. For example, variable "_44X" includes former codes 44E, 44J, 44K, 44M, 44N, 44P, and 44S. These codes becameobsolete after FY 1987.

###380 DDD C1203 TotDebtOS C1203 N Total Debt Outstanding at End of Fiscal Year...................................................... X . . . . .381 DDD C1204 LTDebtOS C1204 N Long-term only.................................................................................................... X . . . . .382 64V C1205 ST_DebtOS _64V N Short-term only................................................................................................... X . . . . .

###Long-Term Debt Outstanding at Beginning of Fiscal Year: ###

383 19- C1221 BegOS_Tot C1221 N Total.......................................................................................................…… X . . . . .384 DDD C1222 BegOS_Utl C1222 N Utilities, total..................................................................................................... X N N . . N385 19A C1223 BegOS_Wat _19A N Water supply................................................................................................... X N N . . N386 19B C1224 BegOS_Ele _19B N Electric power................................................................................................. X N N . . N387 19C C1225 BegOS_Gas _19C N Gas supply..................................................................................................... X N N . . N388 19D C1226 BegOS_Trn _19D N Transit systems............................................................................................... X N N . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

389 DDD C1227 BegOS_Gen C1227 N General, total.................................................................................................... X . . . . .390 19H C1228 BegOS_Ed _19H N Education, NEC............................................................................................... X N N . . .391 19T C1695 BegOS_PDPP _19T N Public debt for private purposes (includes 19W)........................................... X N N . . N392 19X C1231 BegOS_NEC _19X N All other general functions, NEC.................................................................... X . . . . N

###Total Long-Term Debt Issued During Fiscal Year (all types): ###

393 2-- C1232 TotIss_Tot C1232 N Total................................................................................................... X . . . . .394 DDD C1233 TotIss_Utl C1233 N Utilities, total..................................................................................................... X . . . . N395 2-A C1234 TotIss_Wat C1234 N Water supply................................................................................................... X . . . . N396 2-B C1235 TotIss_Ele C1235 N Electric power................................................................................................. X N . . . N397 2-C C1236 TotIss_Gas C1236 N Gas supply..................................................................................................... X N . . . N398 2-D C1237 TotIss_Trn C1237 N Transit systems............................................................................................... X N . . . N399 DDD C1238 TotIss_Gen C1238 N General, total.................................................................................................... X . . . . .

DDD C1240 TotIss_Ed F Education, total.......................................................................................................... C1240=C1241+C1242; . . . . .400 2-F C1241 TotIss_ES C1241 N Elementary and secondary education........................................................ X . . . . .401 2-G C1242 TotIss_OEd C1242 N Higher and other education (includes 2-H).............................…………… X . . . . .402 2-X C1253 TotIss_NEC C1253 N All other general functions, NEC (includes 24T)............................................. X . . . . N

Long-Term Debt Issued, Full-Faith and Credit (Note: Also includes ### Unspecified Debt issued): ###

403 21/29- C1255 FFCIss_Tot C1255 N Total.......................................................................................................…… X . . . . .404 DDD C1256 FFCIss_Utl C1256 N Utilities, total..................................................................................................... X . . . . N405 21/29A C1257 FFCIss_Wat C1257 N Water supply................................................................................................... X . . . . N406 21/29B C1258 FFCIss_Ele C1258 N Electric power................................................................................................. X N . . . N407 21/29C C1259 FFCIss_Gas C1259 N Gas supply..................................................................................................... X N . . . N408 21/29D C1260 FFCIss_Trn C1260 N Transit systems............................................................................................... X N . . . N409 DDD C1261 FFCIss_Gen C1261 N General, total.................................................................................................... X . . . . .

DDD C1263 FFCIss_Ed F Education, total.......................................................................................................... C1263=C1264+C1265; . . . . .410 21/29F C1264 FFCIss_ES C1264 N Elementary and secondary education......................................................... X . . . . .411 21/29G C1265 FFCIss_OEd C1265 N Higher and other education (includes 21/29H).............................………… X . . . . .412 21/29X C1276 FFCIss_NEC C1276 N All other general functions, NEC................................................................... X . . . . N

###Long-Term Debt Issued, Nonguaranteed: ###





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

413 24- C1323 NGIss_Tot C1323 N Total.......................................................................................................…… X . . . . .414 DDD C1324 NGIss_Util C1324 N Utilities, total..................................................................................................... X . . N N N415 24A C1325 NGIss_Wat _24A N Water supply................................................................................................... X . . N N N416 24B C1326 NGIss_Ele _24B N Electric power................................................................................................. X N . N N N417 24C C1327 NGIss_Gas _24C N Gas supply..................................................................................................... X N . N N N418 24D C1328 NGIss_Trn _24D N Transit systems............................................................................................... X N . N N N419 DDD C1329 NGIss_Gen C1329 N General, total.................................................................................................... X . . . . .

DDD C1331 NGIss_Ed F Education, total.......................................................................................................... C1331=_24F+_24G; . . N . .420 24F C1332 NGIss_ES _24F N Elementary and secondary education......................................................... X . . N . .421 24G C1333 NGIss_OtEd _24G N Higher and other education (includes 24H).............................……………… X . . N . .422 24T C1696 NGIss_PDPP _24T N Public debt for private purposes (includes 24W)........................................... X . . . . N423 24X C1346 NGIss_NEC _24X N All other general functions, NEC................................................................... X . . N N N

###Long-Term Debt Issued, Unspecified (Note: Also included in Full-Faith and ### Credit debt issued): ###

424 29- C1347 UnsIss_Tot C1347 N Total.......................................................................................................……….. X N N . . .425 DDD C1348 UnsIss_Utl C1348 N Utilities, total..................................................................................................... X N N . . N426 29A C1349 UnsIss_Wat _29A N Water supply................................................................................................... X N N . . N427 29B C1350 UnsIss_Ele _29B N Electric power................................................................................................. X N N . . N428 29C C1351 UnsIss_Gas _29C N Gas supply..................................................................................................... X N N . . N429 29D C1352 UnsIss_Trn _29D N Transit systems............................................................................................... X N N . . N430 DDD C1353 UnsIss_Gen C1353 N General, total.................................................................................................... X N N . . .

DDD C1355 UnsIss_Ed F Education, total.......................................................................................................... C1355=_29F+_29G; N N . . .431 29F C1356 UnsIss_ES _29F N Elementary and secondary education.......................................................... X N N . . .432 29G C1357 UnsIss_OEd _29G N Higher and other education (includes 29H).............................…………… X N N . . .433 29X C1368 UnsIss_NEC _29X N All other general functions, NEC................................................................... X N N . . N

###Total Long-Term Debt Retired During Fiscal Year (all types): ###

434 3-- C1401 TotRet_Tot C1401 N Total.......................................................................................................……….. X . . . . .435 DDD C1402 TotRet_Utl C1402 N Utilities, total..................................................................................................... X . . . . N436 3-A C1403 TotRet_Wat C1403 N Water supply................................................................................................... X . . . . N437 3-B C1404 TotRet_Ele C1404 N Electric power................................................................................................. X N . . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

438 3-C C1405 TotRet_Gas C1405 N Gas supply..................................................................................................... X N . . . N439 3-D C1406 TotRet_Trn C1406 N Transit systems............................................................................................... X N . . . N440 DDD C1407 TotRet_Gen C1407 N General, total.................................................................................................... X . . . . .

DDD C1409 TotRet_Ed F Education, total.......................................................................................................... C1409=C1410+C1411; . . . . .441 3-F C1410 TotRet_ES C1410 N Elementary and secondary education......................................................... X . . . . .442 3-G C1411 TotRet_OEd C1411 N Higher and other education (includes 3-H).............................…………… X . . . . .443 3-X C1422 TotRet_NEC C1422 N All other general functions, NEC (includes 34T)............................................. X . . . . N

###Long-Term Debt Retired, Full-Faith and Credit (Note: Also includes ### Unspecified Debt retired): ###

444 31/39- C1424 FFCRet_Tot C1424 N Total.......................................................................................................……….. X . . . . .445 DDD C1425 FFCRet_Utl C1425 N Utilities, total..................................................................................................... X . . . . N446 31/39A C1426 FFCRet_Wat C1426 N Water supply................................................................................................... X . . . . N447 31/39B C1427 FFCRet_Ele C1427 N Electric power................................................................................................. X N . . . N448 31/39C C1428 FFCRet_Gas C1428 N Gas supply..................................................................................................... X N . . . N449 31/39D C1429 FFCRet_Trn C1429 N Transit systems............................................................................................... X N . . . N450 DDD C1430 FFCRet_Gen C1430 N General, total.................................................................................................... X . . . . .

DDD C1432 FFCRet_Ed F Education, total.......................................................................................................... C1432=C1433+C1434; . . . . .451 31/39F C1433 FFCRet_ES C1433 N Elementary and secondary education......................................................... X . . . . .452 31/39G C1434 FFCRet_OEd C1434 N Higher and other education (includes 31/39H).............................… X . . . . .453 31/39X C1445 FFCRet_NEC C1445 N All other general functions, NEC.................................................................... X . . . . N

###Long-Term Debt Retired, Nonguaranteed: ###

454 34- C1492 NGRet_Tot C1492 N Total.......................................................................................................……….. X . . . . .455 DDD C1493 NGRet_Util C1493 N Utilities, total..................................................................................................... X . . N N N456 34A C1494 NGRet_Wat _34A N Water supply................................................................................................... X . . N N N457 34B C1495 NGRet_Ele _34B N Electric power................................................................................................. X N . N N N458 34C C1496 NGRet_Gas _34C N Gas supply..................................................................................................... X N . N N N459 34D C1497 NGRet_Trn _34D N Transit systems............................................................................................... X N . N N N460 DDD C1498 NGRet_Gen C1498 N General, total.................................................................................................... X . . . . .

DDD C1500 NGRet_Ed F Education, total.......................................................................................................... C1500=_34F+_34G; . . N . .461 34F C1501 NGRet_ES _34F N Elementary and secondary education......................................................... X . . N . .462 34G C1502 NGRet_OtEd _34G N Higher and other education (includes 34H).............................…………… X . . N . .





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

463 34T C1697 NGRet_PDPP _34T N Public debt for private purposes (includes 34W)........................................... X . . . . N464 34X C1515 NGRet_NEC _34X N All other general functions, NEC................................................................... X . . N N N

###Long-Term Debt Retired, Unspecified (Note: Also included in Full-Faith and ### Credit debt retired): ###

465 39- C1516 UnsRet_Tot C1516 N Total.......................................................................................................……….. X N N . . .466 DDD C1517 UnsRet_Utl C1517 N Utilities, total..................................................................................................... X N N . . N467 39A C1518 UnsRet_Wat _39A N Water supply................................................................................................... X N N . . N468 39B C1519 UnsRet_Ele _39B N Electric power................................................................................................. X N N . . N469 39C C1520 UnsRet_Gas _39C N Gas supply..................................................................................................... X N N . . N470 39D C1521 UnsRet_Trn _39D N Transit systems............................................................................................... X N N . . N471 DDD C1522 UnsRet_Gen C1522 N General, total.................................................................................................... X N N . . .

DDD C1524 UnsRet_Ed F Education, total.......................................................................................................... C1524=_39F+_39G; N N . . .472 39F C1525 UnsRet_ES _39F N Elementary and secondary education.......................................................... X N N . . .473 39G C1526 UnsRet_OEd _39G N Higher and other education (includes 39H).............................……… X N N . . .474 39X C1537 UnsRet_NEC _39X N All other general functions, NEC................................................................... X N N . . N

###Long-Term Debt Outstanding, Total (see C1204 above): ###

475 DDD C1571 TotOut_Utl C1571 N Utilities, total................................................................................................... X . . . . N476 4-A C1572 TotOut_Wat C1572 N Water supply................................................................................................... X . . . . N477 4-B C1573 TotOut_Ele C1573 N Electric power................................................................................................. X N . . . N478 4-C C1574 TotOut_Gas C1574 N Gas supply..................................................................................................... X N . . . N479 4-D C1575 TotOut_Trn C1575 N Transit systems............................................................................................... X N . . . N480 DDD C1576 TotOut_Gen C1576 N General, total.................................................................................................... X . . . . .

DDD C1578 TotOut_Ed F Education, total.......................................................................................................... C1578=C1579+C1580; . . . . .481 4-F C1579 TotOut_ES C1579 N Elementary and secondary education......................................................... X . . . . .482 4-G C1580 TotOut_OEd C1580 N Higher and other education (includes 4-H).............................……… X . . . . .483 4-X C1591 TotOut_NEC C1591 N All other general functions, NEC (includes 44T)............................................... X . . . . N

###Long-Term Debt Outstanding, Full-Faith and Credit: ###

484 41- C1601 FFCOut_Tot C1601 N Total.......................................................................................................……….. X . . . . .485 DDD C1602 FFCOut_Utl C1602 N Utilities, total..................................................................................................... X . . . . N486 41A C1603 FFCOut_Wat _41A N Water supply................................................................................................... X . . . . N





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

487 41B C1604 FFCOut_Ele _41B N Electric power................................................................................................. X N . . . N488 41C C1605 FFCOut_Gas _41C N Gas supply..................................................................................................... X N . . . N489 41D C1606 FFCOut_Trn _41D N Transit systems............................................................................................... X N . . . N490 DDD C1607 FFCOut_Gen C1607 N General, total.................................................................................................... X . . . . .

DDD C1609 FFCOut_Ed F Education, total.......................................................................................................... C1609=_41F+_41G; . . . . .491 41F C1610 FFCOut_ES _41F N Elementary and secondary education.......................................................... X . . . . .492 41G C1611 FFCOut_OEd _41G N Higher and other education (includes 41H).............................……… X . . . . .493 41X C1622 FFCOut_NEC _41X N All other general functions, NEC.................................................................... X . . . . N

###Long-Term Debt Outstanding, Nonguaranteed: ###

494 44- C1669 NGOut_Tot C1669 N Total.......................................................................................................……….. X . . . . .495 DDD C1670 NGOut_Util C1670 N Utilities, total..................................................................................................... X . . . . N496 44A C1671 NGOut_Wat _44A N Water supply................................................................................................... X . . . . N497 44B C1672 NGOut_Ele _44B N Electric power................................................................................................. X N . . . N498 44C C1673 NGOut_Gas _44C N Gas supply..................................................................................................... X N . . . N499 44D C1674 NGOut_Trn _44D N Transit systems............................................................................................... X N . . . N500 DDD C1675 NGOut_Gen C1675 N General, total.................................................................................................... X . . . . .

DDD C1677 NGOut_Ed F Education, total.......................................................................................................... C1677=_44F+_44G; . . . . .501 44F C1678 NGOut_ES _44F N Elementary and secondary education.......................................................... X . . . . .502 44G C1679 NGOut_OtEd _44G N Higher and other education (includes 44H).............................……… X . . . . .503 44T C1698 NGOut_PDPP _44T N Public debt for private purposes (includes 44W)........................................... X . . . . N504 44X C1692 NGOut_NEC _44X N All other general functions, NEC................................................................... X . . . . N

###*** CASH AND SECURITIES *** ###

###505 DDD C1801 TotCashSec C1801 N All Funds Cash and Securities (insurance and noninsurance) .............…… X . . . . .

###506 DDD C1809 InsTr_CSc C1809 N Insurance Trust Funds Only Cash and Securities, Total........................................ X . . . . .

### Employee Retirement Systems: ###

507 X-- C1817 EmpR_CSc C1817 N Total cash and securities................................................................................ X . . . . .508 X21 C1818 EmpR_Cash X21 N Cash and deposits ...................................................................................... X . . . . .





(A) (B) (C) (D) (E) e (G) (H) (I) (J) (K) (L) (M) (N)

509 DDD C1819 EmpR_TotSc C1819 N Securities, total ........................................................................................... X . . . . .510 DDD C1820 EmpR_FdSec C1820 N Federal securities, total (Note: Includes X30 and X33)............................. X . . . . .511 X35 C1823 EmpR_SLSec X35 N State & local govt (Note: Included in X44 after FY87).............................… X . . . . .512 DDD C1824 EmpR_NonGv C1824 N Nongovernmental securities, NEC.............................................................. X . . . . .513 X40 C1825 EmpR_CpBds X40 N Corporate bonds................................................................………………… X . . . . .514 X41 C1826 EmpR_CpStk X41 N Corporate stock........................................................................................ X . . . . .515 X42 C1827 EmpR_Mortg X42 N Mortgages................................................................................................ X . . . . .516 X47 C1880 EmpR_Misc X47 N Miscellaneous investments (Note: Added in FY 88)................................. X . . . . .517 X44 C1828 EmpR_Other X44 N Other (includes X35 after FY 87)............................................................ X . . . . .

### Unemployment Compensation Funds (Washington DC only for local govts): ###

518 DDD C1829 Unemp_CSc C1829 N Total cash and securities............................................................................... X . N N N N519 Y07 C1830 Unemp_Bal Y07 N Balance held in U.S. Treasury...................................................................... X . N N N N520 Y08 C1831 Unemp_Oth Y08 N Other balances (can be positive or negative)............................................... X . N N N N

###521 DDD C1848 NonIns_CSc C1848 N Other Than Insurance Trusts Holdings Cash and Securities, Total....................... X . . . . .

###522 DDD C1856 Sink_CSc C1856 N Sinking Funds (debt service funds) Cash and Securities…………………… X . . . . .

523 DDD C1864 Bond_CSc C1864 N Bond Funds Cash and Securities..................................................................... X . . . . .###

524 DDD C1872 Other_CSc C1872 N All Other Noninsurance Funds Cash and Securities.......................................... X . . . . .

UserGuide.Xls (3. Versions) 05/07/2023

3. Latest Version Number For Each YearAs of: 16-July-2001

This document shows the latest release number for each data file in the historical data baseon individual local government finances. The most current version is indicated by a date under

that column. (# column indicates a footnote.)

Version number and release dateSurvey A B C D E F G

Year Date # Date # Date # Date # Date # Date # Date #

1999 7/18/011998 4/11/011997 8/17/00 2/26/01 31996 9/01/991995 9/01/991994 9/01/99 8/30/00 21993 9/01/99 8/30/00 21992 9/01/991991 9/01/99 8/30/00 21990 9/01/99 8/30/00 21989 9/01/99 8/30/00 21988 9/01/99 8/30/00 21987 9/01/99 8/30/00 21986 9/01/991985 9/01/991984 9/01/991983 9/01/991982 9/01/991981 9/01/991980 9/01/991979 9/01/991978 9/01/991977 9/01/991976 9/01/991975 9/01/991974 9/01/991973 9/01/991972 9/01/991971 9/01/991970 9/01/991967 9/01/99

FedState 9/08/00

IDxWalk 9/01/99ALLIDs 9/01/99 1

Release Notes: 1 - This file is updated annually. 2 - Removed educational service agencies (ESAs), which are not independent governmental entities. 3 - Updated with latest version of individual unit file (dated 1-29-2001).

UserGuide.Xls (4. Reference) of 83

4. Guide to Reference Tables in the Data Base (ALLIds and IDxWalk)As of: 16-July-2001

In addition to data files, the "IndFin" historical data base has two reference tables (click on the table name below for a detailed description):

1. (IndFin.ALLIds)

Consists of all unique government ID numbers in the data base and the earliestand latest survey years for which data are available.

2. (IndFin.IDxWalk)

Consists of governments whose ID numbers have changed since 1967. It providesa crosswalk between these governments' current ID and all their previous IDs.

ALLIds (IndFin.ALLIds)

This reference table lists all 103,707 unique government ID numbers in the data base.It has one record for each ID. It is updated annually when data for the latest survey

year are added. Note that there are nearly 9,000 ID numbers in this data basethat are not in the current Governments Integrated Directory (GID).

For any government whose ID number was changed during the period covered by thedata base, the most current ID number is shown in this table. For information

on previous IDs for these governments, see the IDxWalk reference table.

# SAS Name Type Description1 ID C Current GOVS identification number (9-digit)2 IdChged N Indicates how many times ID number has changed since 1967

Same as IdxWalk's "TotIDChg" variable3 State C 2-digit GOVS state code (00, 01, 02, 21, 36, 50, etc.) 4 Type C 1-digit type of government code 5 County C 3-digit GOVS county code (001, 002, etc.) 6 Name C Name of government (generally, from latest year in data base) 7 Cen_Reg C Census region code 8 FIPS_ST C FIPS state code 9 Version C Data base version (always "A" for this reference table)

10 JackFlag C Jacket unit flag 1 = Unit was jacket unit for at least one survey period

11 ZeroFlag C Blank (zero-filled) record flag1 = All variables are zero for one or more years in the data base

12 Pop N Population/enrollment/function code (for latest year available) 13 FirstYr N Indicates the first survey year for which data are available* 14 LastYr N Indicates the latest survey year for which data are available*15 IncDate C Incorporation date (from GID - updated annually)16 Disinc C Disincorporation date (from GID - updated annually)

ALLIds

IDxWalk



IDxWalk (IndFin.IDxWalk)

While most government ID numbers prove to be permanent, there are situationsthat result in an ID number being changed. Some government IDs were changed

Any change to its ID number is indicated by a value in the "IDChged" variable.

This reference table (IDxWalk) lists all the governments identified as having theirID number changed since 1967. It provides a crosswalk between these

governments' current ID and all previous IDs. To link this table to any data table, use the ID variable.

# SAS Name Type Description1 ID C Current GOVS identification number (9-digit)2 OldID C ID number prior to change3 IDChgNum N Sequence number of the ID change (1 = first time ID changed)4 TotIDChg N Total number of ID changes for that government. This number

is the same as the "IdChged" field in the data base.5 Reused N Indicates if OldId has been re-assigned to another government:

0 = No 1 = Yes 2 = County code part of OldID has been reused

6 Name C Name of government (generally, from latest year in data base)7 Version C Data base version (initial release is A)8 JackFlag C Jacket unit flag

1 = Unit was jacket unit for at least one survey period9 FirstYr N First year OldID used in data base (i.e., oldest)

10 LastYr N Most recent year OldID used in data base (i.e., latest)11 AddDate C Date record was added to this table12 DBFixed C Date data base was fixed to replace OldID with current ID13 Reason N Code indicating reason for ID change (see below)14 Annotate C Explanatory notes

Reason for ID Change Codes:1 = Alaska global ID changes in FY 1982 Census of Governments*2 = New county creation3 = Independent city creation/dissolution4 = Change in county where special district headquartered

99 = Unknown

* Computer staff also revised IDs in source files for fiscal years 1981 and 1980.

NOTES:This reference table excludes ID changes that were the result of these events:

* Does not indicate whether data for all survey years between these two dates are available.

more than once! The IndFin data base uses a government's current ID number.



City-county consolidationsSchool district mergersChange in type of government (e.g., township that converted to a city government)Other structural changes that result in an ID change

UserGuide.Xls (5. User Notes) 41 of 83


These data user notes focus on limitations, problems, and anomalies related to the historical data base. They may

items. Despite the problems and limitations listed here, the vast majority of these data are healthy facts eager tobe released after spending years, even decades, locked up in a tape library.

Perhaps the most amazing aspect of these historical data is that they were still available. One problem rarely encountered was the inability to read the old data files. This is a tribute to the care that the tape files receivedfrom computer staffs at both the Census Bureau and the National Archives.

So, do not hesitate to explore the data base--but be sure to look out for the occasional statistical pothole!

Note: In this document, terms like "fiscal 1988" or "FY 1988" refer to the survey period (e.g., 1987-88).

1. Introducing...The Historical Finance Data Base of Individual Local Governments

For the first time, historical data on individual local government finances are available in a standardized format. This SAS data base, called "IndFin," covers data for fiscal years 1967 and 1970 through 1999. Highlights of thedata base include:

- It comprises over one million individual local government records, including counties, cities, townships, special districts, and independent school districts.

- It has 524 variables, including: 115 revenue items 242 expenditure items 125 debt items (issued, retired, and outstanding) 20 cash and securities items

It also contains 22 general reference data like population, school district enrollment, and census region code.

1. Introducing...The Historical Finance Data Base of Individual Local Governments2. Standardizing the Presentation of Historical Data3. Other Members of the Historical Finance Data Base Series4. Data Are Provided (Largely) "As Is"5. Number of Records6. Government Name Problems7. School District Enrollment Issues--FY 1974-1976, 1978, and 1987-968. Statistical Weight Issues--FY 1967, 1970, 1971, 1973, and 1993-999. Employee Retirement Issues--FY 1967 to 197610. Government ID Changes11. Other Data Anomalies12. Records with No Data13. Data Revisions14. Substitution of Data Using Public-Use Files (FY 1981 and 1983)15. Meaning of "DataFlag" Codes16. "Jacket" Units (Largest Cities and Counties)17. Year of Population Data18. Information to Provide Outside Data Users19. A Note on Federal and State Government Records20. Miscellaneous FAQs

give false impressions regarding the overall quality of the data. This data base comprises over 600 million data



- It includes not only individual finance codes but also dozens of totals and subtotals, ranging from "Total Revenues" to "Highways Capital Outlay."

- In addition to its 524 variables, the data base is designed so that an additional 130+ data items can be derived by adding or subtracting two variables (e.g., current operations expenditure for any function).

- An easy-to-use application is available to query the data base and export the results to other software.

2. Standardizing the Presentation of Historical Data

The nearly 30 year span covered by this data base saw numerous changes in both technology and classification. The Census Bureau employed different electronic record formats (each having unique "flavors"), applied majorclassification changes, revised the meaning of finance codes, and altered many practices, all of which had major impact on the electronic data. Previously, a user interested in time-series analysis of individual govern-ment finances had to obtain electronic data from three different sources (including the National Archives) andreconcile all these changes.

A major goal of this data base was to present data in an historically-consistent fashion:

- All source files were converted to a standardized format. Sources included the 400-word record (fiscal years 1967 to 1977); the 1200-word record (fiscal years 1977 to 1986); the 14000 character text file (fiscal years 1987 to 1991); and the latest "item code" format. Thus, no matter where a finance code resided in any source file, it is always located in the same spot in this data base.

- Unlike public-use files issued between fiscal years 1977 and 1986, this data base employed the more detailed 1200-word record. The public-use version was based on the smaller 400-word record until the 1987 Census of Governments. This is the first time such detail has been made publicly available.

- The impact of classification changes was minimized to the extent possible. Variables included in this data base are generally those still being collected. For example, since most functional detail for debt was eliminated in fiscal 1988, the data base consolidates these obsolete categories into their current classification.

- Revisions to finance codes were also standardized. For instance, prior to fiscal 1977 the "H" prefix classified expenditures for purchase of land and existing structures. Between fiscal 1977 and 1981 the prefix pertained to the salaries portion of current operations expenditure. This data base assigned all "H" codes to their proper location (i.e., capital outlays or current operations).

- Past practices differing from current treatment were revised so the data could be portrayed consistently. To illustrate, in today's classification system all finance codes (except exhibit ones) are mutually-exclusive. That

A03 and A59 were also included in code A89 for some years while code B27, receipts from the former Federal General Revenue Sharing Program, was included in code B89). Such practices were rarely documented.

- Prior to fiscal 1977, the Bureau used a 10-digit ID numbering scheme for governments; starting in fiscal 1977 it adopted the current 9-digit ID by reducing the type code segment from two characters to one. All pre-1977 ID numbers in this data base were converted to the 9-digit format.

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was not always true. Some finance codes were shown separately and recorded in other codes (e.g., codes



- Prior to fiscal 1977, finance data were recorded in whole dollars; starting in fiscal 1977 they were reported

calculation of totals and subtotals. This rounding may cause totals and subtotals not to equal the sum of their detail.

- Other miscellaneous clean-up chores included: eliminating duplicate records; correcting invalid special district function codes; resolving invalid type codes; inserting government names; and standardizing codes used in fields such as "Year of Data" (sometimes called "Imputation" field). For some years, multiple files were downloaded from the mainframe and it was necessary to analyze which one to use.

Perfect historical consistency is a goal rarely achieved. For example, prior to fiscal year 1977 highway expenditurewas a single function (code -46) versus the two current subfunctions (toll highways, code 45, and regular highways,code 44). These Data User Notes and the Annotated Guide to the Data Base Variables point out many of thehistorical inconsistencies.

3. Other Members of the Historical Finance Data Base Series

This data base, "IndFin," is the latest addition to the historical data base series on government finances. Other members of this series include:

of government for fiscal years 1972 and 1977 to 1999. It also includes finance data on Federal and state government activities. It contains nearly 1,500 data variables, including hundreds of totals and subtotals.

every census of governments since 1972 plus limited data for 1962 and 1967.

census of governments between 1957 and 1972 plus data for 1977 through 1999. This data base was designed specifically to reproduce the employment and finance data published in tables 9 and 24, respectively, of the "Historical Statistics" census report. For most users, however, it will have limited use.

4. Data Are Provided (Largely) "As Is"

The original source files for this data base are what we believe to be the final, edited data file for each survey year.Little data revision was done (see Data User Note 13 for exceptions).

The fact that these sources are finalized data files does not mean they are perfect. As noted elsewhere, in manyyears covered by this data base, the goal of the finance survey was to produce publications, not squeaky cleandata files. Users of the data base need to be aware that they may encounter inconsistencies, anomalies, andother surprises in the data (e.g., the 300+ governments reporting negative values). It is important that all dataextracted from the data base be carefully reviewed.

in thousands of dollars. For this data base, pre-1977 data have been rounded to thousands after the

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- National Trend ("Hist_Fin"). This Microsoft Access data base provides over 50 years of national totals by level of government for selected years between 1902 to 1999. It includes no data for state areas.

- State Aggregates ("Rex" and "Dac"). This Microsoft Access data base provides finance data by state and type

- County Areas (Fin_CoArea). This future data base will cover local government finances within county areas for

- State Trends ("St_Trend"). Also a Microsoft Access data base, it provides limited data, by state, for each

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Caveat emptor!

5. Number of Records

The number of records available for each year varies. For some years, it represents sample units only (fiscal year1994, the smallest file, has 12,862 records); for others, a full census of governments (87,453 in fiscal 1997); and

latter case, the number of records rivals a full census of governments (e.g. fiscal year 1979 with 56,154 records).Although 1967 was a census year, it consists entirely of sample units.

To limit queries to sample units, add this condition to your selection criteria:

WEIGHT GT 0

NonSample -------- Sample Units ---------- Year Total Units Total Certainty NonCertainty ---- ------- --------- ------- --------- ------------ 99 22,854 10,373 12,481 6,665 5,816 98 22,939 9,609 13,330 6,707 6,623 96 13,346 0 13,346 6,702 6,644 95 12,884 0 12,884 6,592 6,292 94 12,862 2 12,860 6,546 6,314 93 12,892 0 12,892 NA NA 91 32,154 10,381 21,773 13,691 8,082 90 34,915 13,071 21,844 13,714 8,130 89 34,015 12,171 21,844 13,668 8,176 88 36,127 13,908 22,219 14,724 7,495 86 53,083 30,679 22,404 14,796 7,608 85 54,579 32,221 22,358 14,678 7,680 84 54,359 32,127 22,232 14,547 7,685 83* 33,125 3,365 29,760 22,145 7,615 81 53,442 27,006 26,436 20,825 5,611 80 29,548 1 29,547 24,656 4,891 79 56,154 26,861 29,293 24,394 4,899 78 19,505 0 19,505 15,410 4,095 76 15,971 16 15,955 11,035 4,920 75 15,956 11 15,945 11,025 4,920 74 15,940 1 15,939 11,000 4,939 73 16,145 0 16,145 NA NA 71 16,177 0 16,177 NA NA 70 16,177 0 16,177 NA NA 67 16,107 0 16,107 NA NA

NA Not available

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for many years both the sample units and nonsample units in states with central collection arrangements. In the

The table below shows the number of records for noncensus years, by sample vs. nonsample status.



Note: Certainty/NonCertainty breakdown not available for 1967-1973 and 1993; see Data User Note 8 for details. * Number of nonsample units affected by need to substitute data from public-use file; see Data User Note 14 below.

6. Government Name Problems

Government names were unavailable for over 6,700 records (representing 3,922 governments). While most arespecial and school district records, 179 are general purpose governments, the largest of which is a township ofnearly 50,000 population (ID = 233082015). These records have "NOT AVAILABLE" in the name field.

Unit names were a major problem for this data base. Prior to fiscal year 1987, finance files contained no recordnames (that field was blank). Names were therefore extracted from (1) name and address files downloaded fromthe mainframe, the oldest of which was for 1979; (2) archived copies of the Governments Integrated Directory, orGID; (3) public-use files (many of which contained names); (4) 1987 census of governments finance file; (5) thecurrent "live" GID; and (6) employment individual unit data files ("IndEmp").

Names in these sources were not ideal. Often they contained garbage characters (like the "@" sign). Therewere thousands of meaningless names like "Housing Auth of." Abbreviations were inconsistent (such as 18different abbreviations for "conservation").

Government names were cleaned up and standardized as much as possible. If a government had the same name

(like "Suitland Village Village") were eliminated. Names beginning with expressions like "City of Suitland" or"Township of Suitland" were altered to say "Suitland City" or "Suitland Township." If names for a government were inconsistent, the latest year was assumed to be the best available. All names are in upper case.

Given these difficulties, it is possible that the name assigned to a government may be incorrect, especially beforefiscal 1987.

7. School District Enrollment Issues--FY 1974-1976, 1978, and 1987-96

The population field ("Pop") contains enrollment data for school districts. There were two sets of problemsregarding enrollment data:

A. For fiscal years 1974, 1975, 1976 and 1978 the enrollment data were useless (either missing or garbage for

undocumented field, called "BadEnrol."

In August 2000, these missing enrollment data were replaced with those from the employment survey individual unit files ("IndEmp"). The "DataFlag" field for these records will contain a "G" code. CAVEAT: The employment file's enrollment data do not agree always with those in the finance file for the same year. Thus, it is possible that the employment file's enrollment that were substituted for the above years are not the same as the original ones in the finance files.

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for all years involved and it existed as of FY 1987, then the current name in the GID was used. Redundant words

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many records). The population field was zeroed-out for school districts after copying the data to an



B. In FY 1987, two new fields were added to the source file: V33 (elementary-secondary school enrollment) and V34 (higher education enrollment). Not only were they in addition to enrollment in the Population field but they often disagreed with the latter amount. Moreover, V34 amounts appeared to be unreliable for most years*. Thus, fiscal 1987-96 enrollment data were extracted as follows:

- For elementary-secondary school districts, the difference between V33 and the "Pop" field appears to be timing: V33 was more current (generally, the fall enrollment for that school year). V33 was, therefore, substituted for "Pop" field's data by applying these rules:

For fiscal years 1987 - 1992, V33 replaced Pop's Enrollment for all school districts except where:

(1) V33 was missing (2) Finance data were prior year data, in which case the "Pop" field's data were retained to avoid having enrollment data for a period later than its finances (3) Obvious errors in V33 data (e.g., in thousands instead of whole numbers)

The "Pop" field's original enrollment data can be found in the undocumented variable, "OldEnrol."

For fiscal year 1993, population data (which represent enrollment data for school districts) were unavailable so V33 was substituted instead.

For fiscal year 1994, the population field's enrollment was identical to V33 for nearly all school districts. Where not, V33 was used following the same rules above.

For fiscal years after 1994, V33 was not reported in the source files so the population field's amounts were used.

- For higher education school districts (representing less than three percent of all school districts), the "Pop" field amounts were used since V34 appeared unreliable for all years but 1994. For FY 1994, V34 was used. * Example: According to the 1991 Public Education Finances report, Dallas (Texas) Community College had 28,821 students but V34 for this district exceeded 263,000 in survey years 1988 - 1990 and 1993.

8. Statistical Weight Issues--FY 1967, 1970, 1971, 1973, and 1993-99

which includes the additional statistical adjustments needed.

The statistical weight assigned to each government can be found in the data base's "Weight" variable. For fourfiscal years (1967, 1970, 1971, and 1973) the weight data were useless. The original weights were copied to anundocumented field, "BadWeigh," and the Weight field's value changed to 1 (to denote sample units).

For fiscal year 1993, the statistical weight was not available. Since the weights for this survey year were the same as those for fiscal 1994, the latter year's weights were used for 1993. There were 99 records in the 1993 file that were not in the 1994 (or later) file. These records were assigned a weight of 10000.

For fiscal year 1993 and later, the method of presenting the weight changed. Source files now show it as the

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Note: The statistical weight is provided for informational purposes only. Do not use the weight field to derive stateor national totals (or county area totals). Instead, use the historical data base of the finance estimates ("Rex-Dac")



reciprocal of the weight (what SAS calls "frequency"). Examples: Certainty units now have a weight of 1.0000 (vs. 10000 in prior years) while a weight of 200 is now shown as 50.0000. To maintain a consistent format with prior

field, called "OldWeigh."

9. Employee-Retirement Data Issues--FY 1967 to 1976

Employee-retirement data posed numerous problems, primarily in years before 1977. These problems reflect thedifferent operating environment during this period. In the city and county finance reports, employee-retirement data were published only for large "jacket" units; these records had their own data file (the precursor to the 1200-wordrecord); and the survey's goal was producing publications, not a squeaky clean data file. The problems, andtheir fixes, were:

A. Except for the two census years (1967 and 1972), the only retirement data in source files before FY 1977 were for "jacket" units and a few others (mostly prior year imputations based on census data). For this historical data base, these missing data were replaced with the latest, prior-year employee-retirement data available (generally, from 1967 or 1972). Units with prior year employee-retirement data can be identified in the following manner:

- The "YrRet" (Year of Retirement Data) variable has a value indicating the year used. Normally, this field is blank prior to fiscal 1987, the survey year it was added to the source file.

- The "DataFlag" variable contains the 'M' code. To identify records with this value, use the expression:

Where DataFlag Contains 'M'

B. While the only employee-retirement data before fiscal 1977 were for jacket units, not all jacket units had employee-retirement data before FY 1977. Since retirement data for most jacket units were published in City and County Government Finances as well as the Employment-Retirement report, these missing data were replaced with current data from publications.

The main drawbacks of this method were: (1) the following retirement codes were not published: X14 (an exhibit code) and X40, X41, and X42 (which were subsumed in code X44) and (2) employee-retirement data for a few jacket units were not published, in which case prior year data were used.

For units whose employee-retirement data were extracted from publications, the "DataFlag" field for that year contains the 'L' code.

summed and keyed as one number. For example, instead of keying eight retirement cash and securities codes, they were summed and keyed at X21. (The code used was inconsistent: X21 was keyed for some years and X44 for others.)

For this data base, the missing detail was replaced with data from the employee-retirement publication and the "DataFlag" variable was assigned the 'L' code.

Note: When missing data or detail were extracted from employee-retirement reports, it was sometimes necessary to compute a residual amount. Generally, the residual was assigned to the largest retirement

years, the data base converted these amounts to their former format after copying the data to an undocumented

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C. For some county jacket units which had retirement data in the finance file, all codes for a category were



code for a category (e.g., to code X11, Benefit Payments, for expenditures).

D. Before FY 1977, certain employee-retirement revenue data were mis-coded: contributions that local systems received from other governments were incorrectly keyed as State Government Contribution to Own System (X06) rather than at code X05. This data base reclassified them at their proper location (X05).

revenue totals and subtotals. Thus, totals published in City and County Government Finances are under- stated by the amount mis-coded as X06 instead of X05. This will cause publication totals not to agree with the data base.

Note that these contributions were reported correctly in the employee-retirement publications.

10. Government ID Changes

Although most governments retain the ID number they are assigned originally, there are circumstances that resultin a government's ID being changed. Since a major purpose of this data base is tracking government finances

structural cause).

Examples of ID changes include:

their old ID because they were disincorporated before the global change).

- New county incorporations, where governments in the new county area are re-assigned an ID based on the new county code (e.g., La Paz County, AZ).

- Creation or dissolution of an independent city, which also affects the county code (e.g., Manassas City, VA).

- At one time it was common practice to change a special district's ID number if the county in which it was headquartered changed (which may have been simply a new mailing address). Unfortunately, these were rarely documented.

Consequently, if a government ID number was changed under any of the above scenarios, the ID used in this data

preceding the cause of the change) is its current one. There will also be a value in the data base variable, called"IDChged," indicating the total number of ID changes identified.

There will also be an entry in a special data base reference table, called IDxWalk (ID crosswalk). This special table has one record for every ID change identified and lists its previous ID as well. This file currently has 188 records, most of which are the Alaska global ID changes.

alteration, such as: mergers or annexations where a government becomes structurally part of another; city-county consolidations, in which the county is subsumed under the city's ID number ;

The significance of this error is that X06 is an intragovernmental transfer. As a result, it is excluded from

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over time, it is critical that a government possess the same ID for all years (unless the ID change had a major

- All Alaska IDs were changed in the 1982 Census of Governments (12 governments in the data base retain

base is its current number (based on the "live" GID). That is, the ID for every year in the data base (including those

Click here for more information about the special ID crosswalk table (IDxWalk)

Exceptions: This practice was not followed in cases where the ID change represented a major structural



and conversions (e.g., a township that converts to a city government).

Unfortunately, the true extent of ID changes cannot be determined because they were not--and still are not--carefullydocumented. Generally, when an ID number is changed today, the old ID is "disincorporated" and a new one"incorporated." There is no link between the two IDs, however, except for a possible note in the GID "rulings" field.Past practice in some cases was simply to change the ID number without leaving any trail.

11. Other Data Anomalies

The source files for this data base possessed numerous anomalies and peculiarities. These largely reflect thatfor many years the goal of the finance survey was to issue publications, not perfectly clean data files. Among the anomalies, many of which were undocumented, are these:

- Prior to FY 1977, there were two finance data files: one for the large jacket units (precursor of the 1200-word record and no longer available) and a smaller one for all governments (the 400-word record used for the data base). Data for jacket units were collapsed into this smaller file but this process often produced anomalies:

From FY 1967 to 1973, then jacket-only code A03 (charges for miscellaneous commercial activities) was

expenditures, NEC (code -89).

Jacket units had more detailed codes for nonguaranteed debt. When the jacket units' data were collapsed into the smaller file, these additional codes lost their "nonguaranteed" identity. As a result, published nonguaranteed debt amounts for jacket units may be higher than that shown in the data base.

In the City and County Government Finances publications, the special jacket units table (based on the larger file) may not agree with their data in other tables (based on the 400-word record).

Errors found in jacket unit data during the publication phase were sometimes corrected in the jacket unit file but not the 400-word record file. Alternately, sometimes the error was corrected in the publication's jacket unit table but no other tables (or vice versa).

- The FY 1974 source file has prior year data (1973) for three jacket units (except employee retirement data): Jefferson County, AL, Baltimore County, MD and Monroe County, NY. Note that the 1974 County Government Finances report provides 1974 data but it appears to have been typed (note darker font for these units).

- Before FY 1977, highways expenditures were reported as a single function (code -46). This code is included in the data base under regular highways category (code -44) for those years. Similarly, all charges for highway purposes (obsolete code A46) were included under A44 prior to fiscal 1977.

purpose governments.

- Liquor Stores data (code -90) appear to be missing from source files before fiscal year 1977, except those in Montgomery County, MD and in census of governments years.

Click here for more information on this topic (opens WordPerfect)

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displayed separately in the 400-word file but expenditures for this function (-03) were buried in general

- The data base has 104,330 unique IDS, 8,832 of which are not in the GID. Eighty of these latter IDs are general



- Source files before fiscal 1977 were in whole dollars rather than thousands. This set a limit on the largest value any field could hold. If a figure exceeded that amount, then the field contained a special "overflow" flag (999999999). Few governments exceeded the limit (Port Authority of NY and NJ and Los Angeles County, CA are two that did). For the data base, actual data were substituted for the overflow flag.

In theory, the overflow flag was spotted during the publication phase and actual data pasted into the report. In practice, the overflow flagged was sometimes overlooked and published (e.g., Los Angeles County's employee-retirement cash and securities data for fiscal 1974).

- Prior to fiscal 1988, intergovernmental revenue for transit subsidies were reported at codes B47, C47, and D47. In fiscal 1988, these codes were replaced with B94, C94, and D94. For unknown reasons, the fiscal 1987 source

governments: only 21 local records reported data for these codes before fiscal 1988.

- There are over 300 records reporting negative values. Also, nearly 7,900 records show total salaries and wages (exhibit code Z00) exceeding total current operations expenditures.

- Even if a finance code is "illegal" for a type of government, it is still possible to find data reported for it. To illustrate, 18 school districts reported utility data between fiscal 1967 and 1975. U50 (donations) is a state government-only revenue code but 82 local governments reported it (these amounts were added into U99). Similarly, between fiscal 1988 and 1997, over 1,700 local governments reported data for what appears to be a state government-only code: X06, state government contribution to its own retirement system.

practice applied primarily to files before FY 1977 (some codes listed below pertain to state governments only and therefore did not affect this data base):

A03 A89 A16 A18 A21 A12 A45 A46 In data base, A46 included in A44 A59 A89 B27 B89 T41 T49 In data base, T49 included in T40 E19 E21 E84 E89

In the data base, these amounts were "unduplicated."

12. Records with No Data

(89 percent) are for census of governments years and 92 percent are special districts. In addition, there are 490records whose four major totals (revenue, expenditure, debt outstanding, and cash and security holdings) are

Z00, or long-term debt retired or issued).

file contains no data for any of these codes. On the other hand, B47, C47, and D47 were rarely used for local

- Data for certain finance codes were sometimes reported separately and included in other codes as well. This

Data for this finance code: Were sometimes duplicated in this code: Notes

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The data base contains 42,149 records that are blank--i.e., every finance variable is zero. Most blank records

zero but they had data for at least one variable not included in any total (e.g., salaries and wages exhibit, code



These records can be identified using the "ZeroFlag" variable, which consists of three possible codes:

'0' indicates all other records

The following table provides a count of blank records, by type of government and survey year:

Survey Special School Exhibit*: year Total Counties Cities Townships Districts Districts ZeroFlag = '2' ------ ------- -------- ------ --------- --------- --------- -------------- Total 42,149 14 1,055 1,733 38,686 661 490 1999 6 0 1 0 3 2 0 1998 5 0 1 0 3 1 10 1997 3,057 0 64 99 2,867 27 0 1996 0 0 0 0 0 0 0 1995 1 0 1 0 0 0 2 1994 3 0 0 0 0 3 3 1993 5 0 0 0 0 5 3 1992 7,153 0 50 114 6,935 54 121 1991 299 0 42 9 202 46 10 1990 403 4 39 9 257 94 7 1989 380 0 37 2 316 25 20 1988 258 1 29 4 203 21 15 1987 5,022 0 45 46 4,881 50 265 1986 222 2 30 44 143 3 1 1985 246 2 28 42 172 2 1 1984 258 1 27 49 177 4 2 1983 333 3 19 10 299 2 2 1982 5,649 0 58 172 5,417 2 8 1981 281 0 57 94 129 1 0 1980 192 0 14 7 168 3 1 1979 325 0 58 81 184 2 1 1978 196 0 2 5 188 1 0 1977 6,826 0 177 250 6,395 4 3 1976 151 0 4 5 138 4 0 1975 170 0 4 7 154 5 0 1974 188 0 5 7 169 7 0 1973 233 0 7 9 186 31 0 1972 9,288 1 213 627 8,268 179 15 1971 299 0 12 15 240 32 0 1970 371 0 19 11 307 34 0 1967 329 0 12 15 285 17 0

* Shows number of governments whose four major totals are zero but report data for one or more variables not included in these totals.

13. Data Revisions

'1' indicates that all finance variables are zero '2' indicates that the four major totals are zero but at least one variable not in these totals has data

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The source files from which this data base was developed were final, edited files. It was never the purpose of thisproject to re-edit the data. Nonetheless, there were instances where the original data in source files were revisedfor this data base. Some were official revisions never applied to the data files (e.g., publication errata notices).Others resulted from the different environment and operating practices under which source files were created (e.g.,the only employee-retirement data needed before FY 1977 for City and County Government finances were for thejacket units). Other revisions were necessitated by their bizarre nature (e.g., a keying error for a small govern-ment that ballooned its data).

Less than one percent of the data base received any type of data revision. Of these, 89 percent involved missingemployee-retirement data prior to fiscal 1977 (see Data User Note 9). Listed below are the most common types of data revisions.

errors discovered after publication were corrected via errata notices. Lesser errors were announced in memo form. Often, the data file involved was not corrected. If possible, these notices were applied to the data base by, first, identifying errata changes made (studying publications, locating errata notices, referring to the System

be identified: the government involved, the codes affected, and the amounts involved. These data base revisions are identified with a DataFlag code of 'X'.

expenditures from the former Federal General Revenue Sharing program were missing for those years. Although an errata notice had been issued, the three data files involved were never corrected. This data base, however, includes these data revisions, which total $649 million in underreported expenditure.

Note that many minor errata changes appear only as an "r" footnote in the following year's summary table and thus could not be applied to the data base.

but not the data file when an error was found in final stages of publication. The correct figures were literally cut and pasted into the publication tables but the data file itself was often untouched. (These changes can be detected by their slightly different typeface.) To identify such revisions, major totals for jacket units were compared to the publications. Differences were scrutinized for evidence of these last minute revisions. If found, and the codes involved could be identified, then the data base was revised to agree with the corrected publication amount. These data base revisions are identified with a DataFlag code of 'P'.

EXAMPLE: Cook County, IL's total revenue for FY 1973 did not agree with the published amount due to a last minute publication correction to local intergovernmental revenue. The correction was generated by a keying error in code D79, which had been entered as 94,670 instead of 9,467 (in $000). This error (if uncorrected) would have overstated Cook County's total revenue by over 18 percent.

code of 'K'.

EXAMPLE: In fiscal year 1974, state aid data (code C21) for ten small school districts were overstated by $10

Why or how $10 billion had been added to their C21 amounts is not clear; in any event, the data base amounts were revised.

A. Post-publication errata changes (including ones applied only to the estimates historical data base). Major data

2000 notes for estimates data base) and, second, applying the change to this data base if these items could

EXAMPLE: An errata notice was issued in 1977 for New York City covering three fiscal years of data: city

B. Jacket unit publication changes not applied to data file. It was once common practice to revise a publication

C. Extreme outliers, where identified, were corrected. These data base revisions are identified with a DataFlag

billion each (sic). In contrast, C21 for all local governments was just $26.6 billion in that year.



Perhaps the most typical outlier was a survey data correction, usually for a small government, that had been keyed in whole dollars rather than in thousands. Outlier revisions will have a DataFlag code of 'K'.

14. Substitution of Data Using Public-Use Files (FY 1981 and 1983)

The primary source files for this data base were the Census Bureau's internal, mainframe data files. One problemwith mainframe files was determining whether they were the final version for that fiscal year. Solving this riddle involved the following tasks:

- Comparing the data for individual cities and counties to their respective publications. - Comparing the data for individual governments to internal printouts (if available). - Summarizing the data by population-size group and comparing them to published amounts. - For census years, summarizing the data by type of government and comparing them to the Compendium of Government Finances. - Comparing the data electronically to the public-use version (if available), the assumption being that the latter file was not released until the data were finalized (not always true).

This review revealed that source files for two years appeared incomplete: fiscal years 1981 and 1983. For theseyears it was necessary to supplement the internal file with data from the public-use one, either to replacerecords missing from the internal file or because its data were incomplete. Because the public-use version wasbased on the smaller 400-word record, using it as a substitute had a number of consequences*.

public-use version. Substitution in this situation, however, had little effect on the data base because (1) for school districts less detail is collected compared to other types and (2) most data collected for them are released in the public-use version. These 12,206 records are identified with a DataFlag code of 'A'.

- The internal and public-use files did not contain the same records (exclusive of school districts). The internal

districts that were not in the internal one. The data base includes all these 8,381 sample records.

- The internal file contained 659 records that appeared to be incomplete based on comparison to the public-use file, 92 percent of which were special districts. Data from the public-use file were substituted in these cases. To minimize the impact of using the smaller file, each record was divided into four parts (revenue, expenditure, debt, and cash and securities). Data were substituted only for the part(s) that were incomplete. To illustrate, if only revenue data were incomplete, then only those data were substituted from the public-user file. The DataFlag variable indicates which parts were replaced (number of governments whose data were replaced in parenthesis):

'R' code indicates that all revenue data were substituted (644) 'E' code indicates that all expenditure data were substituted (605) 'D' code indicates that all debt data were substituted (20) 'C' code indicates that all cash and securities data were substituted (17)

Click here for detailed information about these data revisions (opens new spreadsheet)

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1983:The internal version of this file suffered from a number of problems:

- It contained no data for school districts (type 5's). As a result, all data for these governments came from the

file contained 6,500 sample units that were not in the public-use file while the latter had 1,881 sample special



Combinations of codes indicate that more than one part was replaced (e.g., 'RE' means that both revenues

substitution of more than one part.

The table below summarizes the number of governments whose 1983 data were supplemented with those from the public-use file, by type of government and DataFlag code (excluding school districts):

Special DataFlag Total Counties Cities Townships Districts -------- ----- -------- ------ --------- --------- Total 659 15 28 7 609 D 1 1 0 0 0 E 13 4 1 0 8 ED 1 0 1 0 0 R 51 4 17 0 30 RD 2 0 1 1 0 RE 570 3 1 1 565 REC 5 1 1 3 0 RED 4 0 0 0 4 REDC 12 2 6 2 2

use file. These records were excluded from the data base because (1) the problems cited above cast doubt on the completeness of the internal data file and (2) the fact that they could not be compared to the public-use file eliminated the best verification of their completeness.

discovered in a jacket unit:

- Denver CO's record was basically blank and was replaced with data from the public-use version. Interestingly, the public-use file was missing data for two major codes (based on comparison to City Government Finances report): T09 and M80. These missing data were added to the data base record. Denver was assigned these DataFlag codes for 1981: 'REDC'.

- Debt data for Douglas County, NE and Everett WA were missing from the internal file and were supplemented with data from the public-use version. These two units were assigned the 'D' DataFlag code for 1981.

- Most of Philadelphia PA's tax data (i.e., codes T01, T40, and T99) were in millions of dollars rather than thousands, thereby understating its revenue by over $835 million (39 percent). The data base file was revised for this error and Philadelphia assigned the 'K' DataFlag code for 1981.

internal file. Note that the data themselves are not missing but are subsumed into other categories (such as "allother"). Substituting the smaller, public-use version has two major implications for historical research. First, historical comparisons based on the missing detail will have gaps. Second, historical comparisons based on thecodes that subsume the missing ones will be overstated. This latter problem may be less apparent to users thanthe sudden drop to zero for missing codes.

and expenditures were replaced). The number of governments cited above does not equal 659 because of the

- The internal file contained 23,034 nonsample records (mostly cities and townships) that were not in the public-

1981:The internal version of this file was incomplete for three governments. Also, a major keying error was

*Consequences of substituting public-use file data: The 400-word version lacks much detail found in the larger

Click here for a more detailed description of these consequences (opens WordPerfect)



15. Meaning of "DataFlag" Codes

To provide users with more information about individual records, the data base contains a special field, called the"DataFlag." The Data Flag field may contain one or more code, as follows:

A All data (including nonfinance data) were replaced with those in public-use file's (14,087) * C Cash and securities data were replaced with those in public-use file (18) % D Debt data were replaced with those in public-use file (23) % E Expenditure data were replaced with those in public-use file (606) % F Reserved for employment historical data base G Missing population, function code, or enrollment data replaced with data from employment file ("IndEmp") K Keying and/or outlier error revised (39) L Missing employee-retirement data were replaced with current year data from publications (199) # M Missing employee-retirement data were replaced with prior year (5,933) @ N Negative value corrected in source file (5) O Overflow flag found in source file (9) P Publication table correction was not applied to source file (32) Q Q11 extracted from M12 using Q11 data from school finance files (FY 1995 and 1996 school districts only) R Revenue data were replaced with those in public-use file (645) % S Salary & wages (Z00) data replaced with public-use file's but not any other expenditure data (14) & X Errata notice revision not applied to source file (15) Z Revision for reasons NEC (14)

* Applies only to fiscal year 1983 and represents special and school districts missing from the internal file, requiring data in public-use file to be used. % Applies only to fiscal years 1981 and 1983. # Applies only to fiscal 1973-1976 jacket units. @ Applies only to fiscal 1970, 1971, and 1973-1976. & Applies to fiscal 1983 only.

To search for records with any of these codes, use the SAS "contains" operator. Example:

Where DataFlag Contains 'R' or DataFlag Contains 'E'

16. "Jacket" Units (Largest Cities and Counties)

"Jacket units" are state governments and the very largest cities and counties whose finances are so complicated that they are compiled by Census Bureau staff (rather than collected by regular survey methods, such as mailcanvass).

The data base contains a variable (JackFlag) indicating whether a government was a jacket unit for that fiscal year.JackFlag of '1' indicates a jacket unit; a value of '0' indicates that it was not. This variable is based primarily ona review of the special jacket unit table in City and County Government Finances reports. Note that for countygovernments JackFlag equals '0' for years prior to fiscal 1973, the first year County Government Finances was

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Code Description (number of records involved)

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issued.

The criteria for jacket units for the period 1967 to 1992 were: for county governments, population of 500,000 or moreand for city governments, population of 300,000 or more. For 1993 and later surveys, the criteria were: for county governments, population of 1,000,000 or more and for city governments, population of 500,000 or more.

The list below shows every city and county that was a jacket unit between 1967 and 1999. Unless otherwiseindicated, county governments were jackets from 1973 to 1999 and city governments were jackets from 1967to 1999.

County Government Jacket Units: City Government Jacket Units:No. ID Name ID Name --- --------- ------------------------- --------- -----------------------------1. 051001001 Alameda Co. 322001001 Albuquerque City (82-92) 2. 391002002 Allegheny Co. 112060002 Atlanta City (67-92)3. 211003003 Baltimore Co. (73-92) 442227001 Austin City (77-92)4. 311002002 Bergen Co. (73-92) 212004001 Baltimore City5. 441015015 Bexar Co. 192017002 Baton Rouge-E Bat Roug(82-92)6. 101006006 Broward Co. 012037003 Birmingham City (67-76)7. 391009009 Bucks Co. (87-92) 222013001 Boston City8. 311004004 Camden Co. (89-92) 332015005 Buffalo City (67-92)9. 291002002 Clark Co. (84-92) 342060001 Charlotte City (82-92)10. 051007007 Contra Costa Co. (73-92) 142016016 Chicago City11. 141016016 Cook Co. 362031006 Cincinnati City (67-92)12. 361018018 Cuyahoga Co. 362018014 Cleveland City13. 441057057 Dallas Co. 362025003 Columbus City14. 111044044 DeKalb Co. (87-92) 442057007 Dallas City15. 391023023 Delaware Co. (73-92) 062016001 Denver City And Co. (67-92)16. 141022022 Du Page Co. (73-92) 232082004 Detroit City17. 441071071 El Paso Co. (84-92) 442071002 El Paso City (70-97)18. 331015014 Erie Co. (73-92) 052010005 Fresno City (89-92)19. 221005005 Essex Co., MA (73-92) 442220011 Ft Worth City (67-92)20. 311007007 Essex Co., NJ (73-92) 122002001 Honolulu City And Co.21. 471030030 Fairfax Co. (74-92) 442101008 Houston City22. 361025025 Franklin Co. (73-92) 152049008 Indianapolis City23. 051010010 Fresno Co. (82-92) 102016003 Jacksonville City (70-97)24. 111060060 Fulton Co. (73-92) 262048006 Kansas City (67-92)25. 361031031 Hamilton Co. (73-92) 052019026 Long Beach City (67-92)26. 441101101 Harris Co. 052019027 Los Angeles City27. 241027027 Hennepin Co. 182056014 Louisville City (67-81)28. 101029029 Hillsborough Co. (73-92) 432079005 Memphis City29. 311009009 Hudson Co. (73-92) 102013013 Miami City (70-92)30. 261048048 Jackson Co. (73-92) 502041009 Milwaukee City31. 011037037 Jefferson Co., AL (73-92) 242027020 Minneapolis City (67-92)32. 181056056 Jefferson Co., KY (73-92) 432019003 Nashville-Davidson (70-92)33. 051015015 Kern Co. (89-92) 192036001 New Orleans City (67-92)34. 481017017 King Co. 332031001 New York City35. 151045045 Lake Co. (73-86) 312007009 Newark City (67-92)36. 051019019 Los Angeles Co. 472122001 Norfolk City (67-76)37. 231050050 Macomb Co. (73-92) 052001009 Oakland City (67-92)



38. 031007007 Maricopa Co. 372055015 Oklahoma City (67-92)39. 101013013 Metropolitan Dade Co. 282028004 Omaha City (67-92)40. 221009009 Middlesex Co., MA (73-97) 392051001 Philadelphia City41. 311012012 Middlesex Co., NJ (73-92) 032007010 Phoenix City42. 501041041 Milwaukee Co. (73-92) 392002056 Pittsburgh City (67-92)43. 311013013 Monmouth Co. (82-92) 382026003 Portland City (67-92)44. 331028026 Monroe Co. (73-92) 332028008 Rochester City (1967 Only)45. 211016015 Montgomery Co., MD (73-92) 052034005 Sacramento City (87-92)46. 361057057 Montgomery Co., OH (73-92) 442015010 San Antonio City47. 391046046 Montgomery Co., PA (73-92) 052037010 San Diego City48. 381026026 Multnomah Co. (73-92) 052038001 San Francisco City and Co.49. 331030028 Nassau Co. 052043012 San Jose City (70-97)50. 221011010 Norfolk Co. (73-92) 482017021 Seattle City51. 231063063 Oakland Co. 262096001 St Louis City (67-92)52. 371055055 Oklahoma Co. (73-92) 242062009 St Paul City (67-76)53. 051030030 Orange Co., CA 362048007 Toledo City (67-92)54. 101048048 Orange Co., FL (84-92) 032010002 Tucson City (82-92)55. 101050050 Palm Beach Co. (82-92) 372072010 Tulsa City (70-92)56. 481027027 Pierce Co. (84-92) 472132001 Virginia Beach City (87-92)57. 031010010 Pima Co. (82-92) 092001001 Washington DC58. 101052052 Pinellas Co. (73-92)59. 211017016 Prince Georges Co. (73-92)60. 051033033 Riverside Co. (74-97)61. 051034034 Sacramento Co.62. 451018018 Salt Lake Co. (76-92)63. 051036036 San Bernardino Co.64. 051037037 San Diego Co.65. 051041040 San Mateo Co. (73-92)66. 051043042 Santa Clara Co.67. 431079079 Shelby Co. (73-92)68. 261095095 St Louis Co. (73-92)69. 331052047 Suffolk Co.70. 361077077 Summit Co. (73-92)71. 441220220 Tarrant Co.72. 441227227 Travis Co. (87-92)73. 371072072 Tulsa Co. (87-92)74. 311020020 Union Co. (73-92)75. 051056055 Ventura Co. (82-92)76. 231082082 Wayne Co.77. 331060055 Westchester Co. (73-92)78. 221014012 Worcester Co. (73-92)

17. Year of Population Data

Beginning with fiscal year 1987, the source file included a field that provided the reference period for its population

the actual population data for some governments may be for a different period (e.g., nonrespondents whose datawere extracted from an earlier survey). For survey years before 1987, the reference period cited is based on a

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data. Shown below is the most common reference period for population data for each survey year. Note that



comparison of the population data to published amounts.

Survey Year of Survey Year of Survey Year of Survey Year of Year Population Year Population Year Population Year Population ------ ------------ ------ ------------ ------ ------------ ------ ------------ 1999 1998 1990 1988 1981 1980 1972 1970 1998 1996 1989 1988 1980 1980 1971 1970 1997 1996 1988 1986 1979 1977 1970 1970 1996 1996 1987 1986 1978 1977 1967 1960 1995 1994 1986 1986 1977 1975 1994 1994 1985 1984 1976 1975 1993 1990 1984 1982 1975 1973 1992 1990 1983 1982 1974 1973 1991 1990 1982 1980 1973 1970

18. Information to Provide Outside Data Users

You may also need to provide more information on finance concepts and methodology of the finance survey.

TIP: Copy this section and paste into your word processor (as text) when preparing your cover letter.

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Notes to Historical Finance Data on Individual Governments(Beta Version of Data Base)

The electronic data being provided came primarily from a data base assembled from the Census Bureau's internaldata files on the finances of individual governments. These files came from either the annual finance survey or thequinquennial census of governments.

This data base is still in the testing and review phase and is subject to change at any time without notice.

Users need to be aware that some of these internal data files were not originally designed to be released to thepublic on a wide scale. Also, computer technology, practices and the environment in which they operated have changed considerably over the period covered. To illustrate, for many years computer practices were dictated by the finance survey's primary goal, to issue publications on a timely basis. Few data users had the capability to handle data in the electronic form then available.

Information missing from the internal files (such as the government's name) was supplemented from othersources. These sources may be the best available but are rarely perfect.

The period covered by these data may contain classification revisions or changes in the coverage of categories. For example, in some years certain finance items were collected for all governments but in other years onlyfor the largest cities and counties. To the extent possible, the impact of these changes has been minimizedbut cannot be totally eliminated.

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Below is the minimum information that should be provided to outside data users when filling special requests.



The data may also contain anomalies, discrepancies, or inconsistencies. These may become more apparent whencomparing data for individual governments over a period of time. In most cases, these cannot be corrected oreven explained because the survey materials are no longer available.

These data may not be identical to previously-released data (either in publication or electronic forms). This is due tonumerous reasons, including revisions to publications that were not applied to data files, corrections to files afterthe release of data, and limited data revisions that were applied to this historical data base.

The number of records available for each survey year varies depending on: whether it was a census of govern-ments; the sample size for the annual finance survey; and whether the internal data file included nonsample unitsin states where the Bureau had data collection arrangements with state governments.

If included, the population data are those found in the original finance data files. These population data may havebeen updated since they were originally obtained.

Although the governments in this data base may have comprised a sample, the data themselves are not based(wholly or partly) on a sample and therefore are not subject to any sampling variability. The statistical weight (ifprovided) is for informational purposes only and should not be used to derive any other statistics.

adjusted for price and wage changes occurring through the years.

If provided, the user guide for this data base (UserGuide.xls) is an internal census document and may containbroken links or sections not relevant to outside data users.

19. A Note on Federal and State Government Records

the historical data base covering the finance "estimates" (state-by-type-of-government aggregates). This database is in Microsoft Access97 format. Data users can extract Federal and state data in a format comparable to the"IndFin" data base by using special Access97 queries. Instructions on using these queries can be found here (opens new spreadsheet):

Including the Federal and state governments in this data base is a bit like putting the "square peg in a round hole."Please note the following features about the data for these records:

- There are numerous finance codes that apply only to the Federal and/or state governments. These have been subsumed into other categories. Examples--

Federal Customs Duties (T08) are included in General Sales Tax (T09). Expenditures for Federal-only functions (e.g., National Defense and U.S. Postal Service) are included in the General Expenditure NEC category. Expenditures for Veterans' Services are also included in the General Expenditure NEC category.

- There are some Federal- and state-only finance codes that do not have local government equivalents. For example, assistance and subsidies codes E19 (education) and E84 (veterans bonuses) do not apply to local

The finance statistics provided are in terms of current dollar amounts at the time of reporting. They have not been

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The focus of this data base is on local government finances. Federal and state government data are available in

\\Govs05\PEB\\Historical Data\Finance\Individual Units\Documentation\How to Add Fed and State Govt Data.xls



governments. While they are included in their respective totals, they are not displayed separately. For this reason, calculating current operations for Education, NEC (E21) or for General Expenditure NEC (E89) will include these assistance and subsidies amounts.

- Similarly, for the Federal Government only, the Employment Security Administration function has two intergovernmental expenditure codes (L22 and M22). For local governments, this category is direct expenditure only. Thus, calculating E22 for the Federal Government will include these two intergovernmental codes.

- Total insurance trust revenue and expenditure for the Federal and state governments include systems not applicable to local governments (e.g., workers' compensation and Social Security). These systems are not shown separately in this data base.

"How to" instructions above will replace the estimates pop data with those for the same year as the local records.

- No data are available for the Federal Government after fiscal year 1995.

- "Rex" and "Dac" contain no data for the Federal or state governments before fiscal year 1977 (except 1972).

20. Miscellaneous FAQs

Please feel free to suggest other topics for FAQs; submit them to John Curry.

a. Why does the data base disagree with the publications?

It is not unusual for the data base to disagree with finance publications. There are numerous reasons for thesedifferences; let us count the ways:

- The data file was not always frozen when the publication was completed. Thus, it may contain last-minute corrections.

- Conversely, data errors spotted during the publication process often were corrected only in the reports themselves. These can often be denoted by the different font in the publication table (the numbers were literally cut and pasted into the report). For the largest city and county governments, the special publication "jacket unit" tables were reviewed for these types of corrections. If found and verified, the data base was also corrected; see Data User Note 13.

data base contains these fixes, the original publication tables do not.

- Population are not for the same year as local records; generally, they are the same as the survey year. The

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a. Why does the data base disagree with the publications?b. Why are there no data for 1968 and 1969?c. Why is there no data older than 1967?d. What is excluded from the data base?e. Why doesn't the number of records agree with the official counts for the census of governments?f. Why are data reported for obsolete codes (e.g., Federal general revenue sharing receipts in FY 1993)?g. Why is this data base in SAS when all other finance historical data bases are in Microsoft Access?h. Does IndFin include ALL the individual finance codes?

- Large errors found after publication were revised in published errata notices or internal memoranda. The



- Prior to fiscal 1977, City and County Government Finances used two files: the detailed, larger jacket unit file for these governments and the standard, but smaller, file for all other governments. This data base is based on the latter file. As described in Data User Note 11, the jacket unit data had to be collapsed into this smaller file, sometimes resulting in data being published for the jacket units that do not appear in or agree with the data base.

- The publications are sometimes wrong! For instance, 1973 City Government Finances shows Indianapolis IN spending a negative amount for medical vendor payments while the 1979 one shows San Diego CA's general expenditure exceeding its total expenditure. The 1974 County Government Finances report printed the "overflow" flag for Los Angeles County, CA employee-retirement assets rather than the actual data.

- It is also possible the mainframe file downloaded for this data base was not the very last version (or at least not the one used for publication).

- Interestingly, the data revisions described in Data User Note 13 have little to do with differences with published amounts. For instance, only 47 cities with population over 50,000 (the cutoff for many years) received any type of data revision. Only 41 counties with population over 100,000 (this type's cutoff) received any type of data revision. (These counts exclude pre-1977 revisions for missing employee-retirement data, DataFlag codes 'L' and 'M', since retirement data were published only for jacket units in those years.) Many data revisions

b. Why are there no data for 1968 and 1969?

The simple answer is that no data files for fiscal 1968 and 1969 exist. It appears that using a computer for the 1967census of governments was a test. Punch card technology had been used successfully for years. The test wasdeclared a success and computer processing became standard with the fiscal 1970 finance survey.

c. Why are there no data older than 1967?

No data files before 1967 have been found--and none probably exist. Before the advent of computers and magnetic storage media, data were stored primarily on punch cards.

We did retrieve from the National Archives a data file that supposedly contained jacket unit finances for 1964 to1973 but the computer staff has not been able to read it.

d. What is excluded from the data base?

Not much, such as:

- Finances of the Federal and state governments (see historical data base of the finance estimates, "Rex-Dac").

- Data no longer being collected (e.g., cash and securities detail and debt functional detail) with a few exceptions, like revenue from the old Federal General Revenue Sharing Program, which continues to interest data users.

- Character and object expenditure codes applicable only to the large "jacket" units (e.g., purchase of equipment, prefix code "K").

e. Why doesn't the number of records agree with the official counts for the census of governments?

resulted in the data base agreeing with the publications (which the source file did not).



Until recently, there was no concentrated effort to have the various files released during a census of governmentsagree in number of records. Listed below is the "official" count of local governments (from 1997's Volume 1) andthe number of records in the data base for that year:

Census Official # of Records Year Count in Data Base ------ -------- ------------ 1997 87,453 87,453 1992 84,955 84,955 1987 83,186 83,784 1982 81,780 82,566 1977 79,862 79,832 1972 78,218 78,216

Note: The data file for 1967 consists of the survey sample.

Even though the numbers are close, the data base contains thousands of empty records for census years ; seeData User Note 12 for details.

f. Why are data reported for obsolete codes (e.g., Federal general revenue sharing receipts in FY 1993)?

These anomalies are largely the result of nonresponse imputation. Prior year data were used when current datawere unavailable. In some cases, this results in data being reported for codes that are obsolete in the currentsurvey. In the case of the 117 governments that reported receiving monies for the Federal general revenue sharingprogram in FY 1993, all are prior year "plugs" dating from the fiscal 1987 or earlier surveys.

Another example is the 287 governments reporting state tax relief aid (C28) in fiscal year 1989. This code was dropped after FY 1987 but data for these units were pulled from the 1987 and earlier surveys.

The "YrData" (Year of Data) variable tells you the actual fiscal year being reported. For earlier years, prior year "plugs" were referred to as imputations and will have a YrData value of "II".

g. Why is this data base in SAS when all other finance historical data bases are in Microsoft Access?

To borrow a real estate expression, there are three reasons why SAS was chosen: size, size, and size:

A. SAS can store data in variable length records, greatly reducing storage space required. In contrast, a

storage space versus 500 megabytes for SAS.

B. SAS can store all 520+ variables in a single file. Other PC software, including MS Access, are limited to about 250 variables per table. Thus, the number of tables to manage is reduced by a third or more.

C. MS Access has other limitations, such as maximum table and data base size of one gigabyte. As a result, the numerous tables required must be spread across three to five separate data bases.

D. With smaller records, fewer tables, and less fragmentation of the data, SAS queries run much faster than other software.

E. SAS has extensive support in the Census Bureau.

Microsoft Access version of the data base would be 5-10 times larger, requiring 2.5 to 5 gigabytes of



Although data are in SAS format, you are not limited to using SAS for all your historical research. The SAS datacan be easily exported to other software. Data users should view the SAS version as a data bank from which withdrawals--large or small--can be made as needed.

The following have been created to help users extract data:

A. An interactive application has been created to extract data from the data base and export them to either dBase (dbf) or ASCII format (txt). Nearly all software can read either or both of these formats. This application should fulfill 90+ percent of all queries, eliminating the need to write a single line of SAS code.

B. For more advanced SAS users, sample SAS programs have been created These programs can be customized as needed.

The data base can also be queried using SAS/Assist, the tool many staff members learned in the "Point andClick" course.

h. Does IndFin include ALL the individual finance codes?

IndFin includes over 93 percent of the finance codes applicable to local, nonjacket units (including variables that canbe derived from the data base). Listed below is a comparison of the 515 finance codes that were reported in the1997 Census of Governments (excluding employee-retirement exhibit codes and school system subcodes, which areoutside the scope of the basic finance survey) and their treatment in the IndFin data base.

515 Total number of finance codes reported in 1997 finance file (May 2000 version) 337 Finance codes available in IndFin (including 83 that can be derived) 116 State government-only codes (outside scope of IndFin) 38 Local jacket-unit only codes (mostly the "K" equipment-only ones) 24 All other local finance codes, which consist of:

15 Intergovernmental revenue/expenditure codes for utilities* 4 Tax codes "possible" for DC but no data were reported for them in 1997 4 Liquor store exhibit codes applicable only to DC 1 Beginning short-term debt code (61V)

*Water, electric, and gas utility codes. Transit utility intergovernmental codes have always been in the finance file(B47, M47, etc.).

Click here to view instructions on using the application.

Click here to view these sample programs.

# of Finance Codes Description

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UserGuide.Xls (6. SAS Samples) of 83


This section provides sample SAS programs. Copy them to the clipboard, paste to the SAS Program Editor, andmodify as necessary to fit your particular application. This section assume you have a basic knowledge of SAS.

OPTION Compress=Yes YearCutoff=1950; LibName IndFIn '\\Govs05\PEB\Historical Data\Finance\Individual Units'; LibName MySAS 'C:\MyFiles\SAS'; LibName Library 'C:\MyFiles\SAS'; [Be sure to create 'C:\MyFiles\SAS' folder.]

Note: Do NOT store your files on the historical data server. They WILL be deleted at any time.

# Sample SAS Program Notes1. Goal: Extracting county government tax data from 1991 file.

Data MySAS.CountTax; Set IndFin.IndFin91; Where Type = '1'; Note ' ' around type code, a character variable Keep ID Name C105 Total taxes T01 Property taxes T09 General sales taxes C118 Total license taxes C129; Total income taxesRun;

2. Goal: Converting above SAS query to Microsoft Access97 TIP: Your can also export a file using SAS' format. "Export" facility (under FILE menu)

Proc Export Data= MySAS.CountTax OutTable= "County Taxes" Max number of fields for MDB format = 250 DBMS=Access97 Replace; DataBase="C:\My Documents\CountyTaxes.mdb"; Run;

3. Goal: Extracting major finance totals for city governments over 25,000 population from 1990 file.

Data MySAS.CityFin; Set IndFin.IndFin90; Where Type = '2' and Pop > 25000; Keep ID Name Pop C101 Total revenue C301 Total expenditure C1203 Total debt outstanding C1801; Total cash and securitiesRun;

4. Goal: Computing per capita data for counties between 200,000 and 400,000 population in CA and FL from 1989 file.

Data MySAS.PerCaps; Set IndFin.IndFin89; Where Type = '1' and Pop GE 200000 and Pop LE 400000 and (State = '05' or State = '10'); Keep ID Name Pop

TIP: Add these lines to your AutoExec.Sas file:

No comma in population criteria

Population is in whole numbers

No comma in population criteriaNote ' ' around type code and state codes

Population is in whole numbers


6. Sample SAS Programs for Querying the IndFin Data Base C101 Total revenue C301 Total expenditure C1203 Total debt outstanding C1801 Total cash and securities TotRevPC Per capital total revenue TotExpPC Per capital total expenditure TotDebPC Per capital total debt outstanding TotCSPC; Per capital total cash and securities IF Pop NE 0 Then DO; TotRevPC = ROUND(C101/(Pop/1000),.01); Be sure to divide Pop by 1000 TotExpPC = ROUND(C301/(Pop/1000),.01); TotDebPC = ROUND(C1203/(Pop/1000),.01); TotCSPC = ROUND(C1801/(Pop/1000),.01); END; ELSE DO; IF-THEN-ELSE statements avoid dividing by TotRevPC = 0; zero TotExpPC = 0; TotDebPC = 0; TotCSPC = 0; END;Format TotRevPC--TotCSPC Comma8.2; Displays results in 2 decimal places (cents)Run;

Proc Print Label; Run;

5. Goal: Selecting cities over 50,000 pop and tabulating their total taxes by state and population-size group (FY 1991).

Data MySAS.CertCity; Set IndFin.IndFin91; Where Type = '2' and Pop GT 50000; Keep ID State Name Pop C105; Total taxesRun;

Proc Format Library=Library; Create your own pop-size groups Value Pop1Grp 750000-High = '750,000 or more' 500000-749999 = '500,000 to 749,999' 250000-499999 = '250,000 to 499,999' 50001-249999 = '50,001 to 249,999' 0-50000 = '50,000 or less'; No govts in query should fall into this group!Run;

Option PageSize = 55 LineSize = 127 Obs = Max This linesize is for printing in Landscape NoDate NoNumber;Proc Tabulate Data = MySAS.CertCity Missing Format = Comma12. ORDER = Internal;Class State Pop;Var C105;Table ALL State, C105*(Pop*Sum) / RTS=8; "RTS=8" reduces size of table stubTitle1 'Total Taxes Collected by Certainty Cities: FY 1991';Title2 'By State and Population-Size Group';Footnote '"." means no cities in that group';Format Pop Pop1Grp.; Note period after format nameLabel Pop = 'Population-Size Group' C105 = 'Sum of Total Taxes';



6. Sample SAS Programs for Querying the IndFin Data BaseKeyLabel Sum = ' ';Run;Option PageSize = 72 LineSize = 95;

6. Goal: Extracting selected revenue data (including all taxes) for counties over 100,000 population for ALL available years. whose pop falls below 100,000 in any year *Create a macro variable called Vars--;%Let Vars = C101 C105 T01--T99 C138 C183; Note how tax codes are selected by specifying

a range of variables using the double-hyphen LibName MySAS 'C:\MyFiles\SAS'; (T01 -- T99)Data MySAS.SelRev;Set IndFin.IndFin99 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin98 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin97 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin96 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin95 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin94 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin93 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin92 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin91 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin90 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin89 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin88 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin87 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin86 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin85 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin84 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin83 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin82 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin81 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin80 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin79 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin78 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin77 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin76 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin75 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin74 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin73 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin72 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin71 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin70 (Keep = ID Type Name SurveyYr Pop &Vars)IndFin.IndFin67 (Keep = ID Type Name SurveyYr Pop &Vars);Where type = '1' and pop gt 100000;Run;

Proc Sort Data = MySAS.SelRev; This program sorts your output by ID and byBy ID Descending SurveyYr; year (from high to low)Run;

7. Goal: Extracting data for all available census years using your

FileName MyIDs 'C:\MyFiles\MyIDs.Txt';

FileName RevIDs 'C:\MyFiles\RevIDs.Txt';

Note that this method will exclude counties


You must first create a text file with the ID own list of ID numbers. numbers you want--one ID per row/record.

Enter here the name of your text file of IDs.


6. Sample SAS Programs for Querying the IndFin Data BaseData _Null_; Do NOT modify this Data step.InFILE MyIDs Length = LengA Missover End = Last; This step reads your IDs, cleans them up, andInput @; outputs them as a SAS "Where" statement.Input @1 ID $Varying200. LengA;ID = Compress(ID,'abcdefghijklmnopqrstuvwxyzABCDEFGHIJKLMNOPQRSThese next two lines clean up the file and stripID = Compress(Trim(ID)); ID = Substr(Left(ID),1,9); off first 9 digits of ID.FILE RevIDs;IF _N_ = 1 THEN PUT 'Where ID IN ('; Output the cleaned up IDs to a new text file.IF Length(ID) = 9 THEN DO; PUT @1 "'" @; The "Put "'" @;" statement uses pointer PUT @2 ID @; controls (the "@" sign) to place single quote PUT @11 "'" ; marks around each ID in your file.END;IF Last THEN PUT ');';Run;

Data MySAS.MyIDs; Modify this Data step as needed.Set This program uses the new text file to IndFin.IndFin97 actually select the IDs you want.IndFin.IndFin92IndFin.IndFin87 This program may take a while if you have aIndFin.IndFin82 very long list of IDs.IndFin.IndFin77IndFin.IndFin72IndFin.IndFin67; Note: 1967 file includes only the sample units.%Include RevIds; The "include" command inserts your "where" Run; statement into the program.

Proc Sort; Optional.BY ID Descending SurveyYr;Run;

8. Goal: Computing county area totals for 1992 census of govern- This program is valid only for census of gov- ment file. ernment years (except 1967). Results may

not agree with published amounts.Proc Summary Data = IndFin.IndFin92 MaxDec=0 NWay;Output Out= COA92 Sum=;Var C101--C1872;Class State County;ID SurveyYr Cen_Reg FIPS_ST;Run;

Data COA92; This step adds county names to summary file.Update COA92 (IN = A) Special file of county area names. IndFin.CoAreas;BY State County;IF A;DROP _TYPE_;Run;

Data COA92; This next step deletes duplicative intergovern-Set COA92; mental amounts.C101 = C101 - C168; Revenues (D--)C103 = C103 - C168;C138 = C138 - C168;C168=0; D11=0; D21=0; D30=0; D42=0; D46=0; D47=0; D50=0; D79=0; D80=0; D89=0;C301 = C301 - C317; Expenditures (M--)


6. Sample SAS Programs for Querying the IndFin Data BaseC302 = C302 - C317;C304 = C304 - C317;C315 = C315 - C317;C326 = C326 - C317;C350 = C350 - M01; C391 = C391 - M05;C406 = C406 - M12 - Q11 - M18 - M21; C412 = C412 - M12 - Q11;C438 = C438 - M18; C456 = C456 - M21;C478 = C478 - M23; C493 = C493 - M24;C508 = C508 - M25; C529 = C529 - M29;C562 = C562 - M32; C577 = C577 - M38;C588 = C588 - M38; C603 = C603 - M44;C608 = C608 - M44; C650 = C650 - M47;C660 = C660 - M50; C675 = C675 - M52;C740 = C740 - M59; C755 = C755 - M60;C770 = C770 - M61; C785 = C785 - M62;C800 = C800 - M66; C815 = C815 - M67 - M68 - M79;C821 = C821 - M67; C831 = C831 - M68;C858 = C858 - M79; C878 = C878 - M80;C893 = C893 - M81; C916 = C916 - M87;C938 = C938 - M89;C317=0; M01=0; M05=0; M12=0; M18=0; M21=0; M23=0; M24=0; M25=0; M29=0; M32=0; M38=0; M44=0; M47=0; M50=0; M52=0; M59=0; M60=0; M61=0; M62=0; M66=0; M67=0; M68=0; M79=0; M80=0; M81=0; M87=0; M89=0; Q11=0;Run;

9. Goal: Extracting all tax data for Federal, state, and city governments for 1997, 1992, 1987, and 1982.

Data Taxes; SET IndFin.IndFin97 (Where = (Type = '2')) Federal data not available for FY 1997. IndFin.IndFin92 (Where = (Type = '2')) IndFin.IndFin87 (Where = (Type = '2')) IndFin.IndFin82 (Where = (Type = '2')) IndFin.FedState (Where = (SurveyYr in (97 92 87 82))); Note how this file has multiple years of data. Keep SurveyYr -- T99;Run;

Proc Sort;BY ID Descending SurveyYr;Run;

10. Goal: Exporting data from your own SAS program into an ASCII Requirements: comma-delimited file.

Use the following SAS program: - Limited to datasets with 750 variables

UniversalExport.sas (a) the name of your SAS dataset to export; (b) the name of the export files

Located in this folder: (if you don't like the default names); and (c) what type of column headings to put in

\\Govs05\PEB\Historical Data\Finance\Individual Units\Documentation\ Record 1 (optional-default is variable label).

The program will divide your dataset into asmany as three ASCII text files. Record 1 willcontain column headings; data records willbegin in Record 2.

- Your SAS data set MUST contain these two variables: SurveyYr and ID

- You must revise the program to show

UserGuide.Xls (7. Formulas) of 83

7. SAS Formulas For Deriving "Calculable" Variables

The "IndFIn" data base provides two types of data: variables physically stored in the data tables and variables that can be derived fromthem. This section provides SAS formulas for deriving the latter type of data. Note that they represent all the formulas listed in theAnnotated Guide to Variables (section 2).

To use this page: (1) Copy the formulas you need from Column (c) to the "clipboard" and paste into the SAS Program Editor. (2) To create SAS labels and formats, also copy/paste the "Attrib" statements from Column (d).

Caution: The source files for 1967 through 1976 were in whole dollars. These numbers were rounded to thousands for the data base.

Data Type Variable to Create SAS Formula SAS Label and Format(a) (b) (c) (d)

Revenue: Total Motor Veh & Oper License Taxes C123 = T24 + T25; Attrib C123 Format = Comma12. Label = 'TotMVehLic';(6) Federal IG Rev-Total General Support C143 = B27 + B30; Attrib C143 Format = Comma12. Label = 'FIGR_TotGS';

State IG Rev-Total General Support C158 = C28 + C30; Attrib C158 Format = Comma12. Label = 'SIGR_TotGS';Charges-Total Elem/Sec Education C187 = A09 + A10 + A12; Attrib C187 Format = Comma12. Label = 'Chg_TotES';Charges-Total Highways C196 = A44 + A45; Attrib C196 Format = Comma12. Label = 'Chg_TotHwy';Total Sale of Property Revenue C213 = U10 + U11; Attrib C213 Format = Comma12. Label = 'TotPropSal';

Expenditure: Total intergovernmental formulas:(113) Air Transportation C351 = C350-C352; Attrib C351 Format = Comma12. Label = 'Airp_IGE';

Corrections C392 = C391-C393; Attrib C392 Format = Comma12. Label = 'Correc_IGE'; Total Education C407 = C406-C408; Attrib C407 Format = Comma12. Label = 'TotEd_IGE'; Elementary/Secondary Education C413 = C412-C414; Attrib C413 Format = Comma12. Label = 'ElSEd_IGE'; Higher Education C439 = C438-C440; Attrib C439 Format = Comma12. Label = 'HiEd_IGE'; Education, NEC C457 = C456-C458; Attrib C457 Format = Comma12. Label = 'OthEd_IGE'; Financial Administration C479 = C478-C480; Attrib C479 Format = Comma12. Label = 'FinAdm_IGE'; Fire Protection C494 = C493-C495; Attrib C494 Format = Comma12. Label = 'Fire_IGE'; Judicial and Legal C509 = C508-C510; Attrib C509 Format = Comma12. Label = 'Judic_IGE'; Central Staff Services C530 = C529-C531; Attrib C530 Format = Comma12. Label = 'CStaff_IGE'; Health C563 = C562-C564; Attrib C563 Format = Comma12. Label = 'Health_IGE'; Hospitals C589 = C588-C590; Attrib C589 Format = Comma12. Label = 'OthHos_IGE'; Total Highways C604 = C603-C605; Attrib C604 Format = Comma12. Label = 'TotHwy_IGE'; Regular Highways (same as C604) C609 = C608-C610; Attrib C609 Format = Comma12. Label = 'RegHwy_IGE'; Transit Subsidies C651 = C650-E47; Attrib C651 Format = Comma12. Label = 'TranSb_IGE'; Housing and Community Development C661 = C660-C662; Attrib C661 Format = Comma12. Label = 'HoCD_IGE';

Thus, formulas below involving subtraction may produce minor positive or negative results (typically +1 and -1) due to rounding.



Libraries C676 = C675-C677; Attrib C676 Format = Comma12. Label = 'Libry_IGE'; Natural Resources C741 = C740-C742; Attrib C741 Format = Comma12. Label = 'NatRes_IGE'; Parking Facilities C756 = C755-C757; Attrib C756 Format = Comma12. Label = 'Parkg_IGE'; Parks and Recreation C771 = C770-C772; Attrib C771 Format = Comma12. Label = 'PrkRec_IGE'; Police Protection C786 = C785-C787; Attrib C786 Format = Comma12. Label = 'Police_IGE'; Protective Inspection and Regulation C801 = C800-C802; Attrib C801 Format = Comma12. Label = 'ProtRg_IGE'; Public Welfare, Total C816 = C815-C817; Attrib C816 Format = Comma12. Label = 'Welf_IGE'; Public Welf-Categorical Assistance C822 = C821-E67; Attrib C822 Format = Comma12. Label = 'Wel_Ct_IGE'; Public Welf-Categ-IG to Fed Govt S67 = C821-E67-L67-M67; Attrib S67 Format = Comma12. Label = 'Wel_Ct_Fed'; Public Welf-Other Assistance Prog C832 = C831-E68; Attrib C832 Format = Comma12. Label = 'Wel_Cs_IGE'; Public Welfare, NEC C859 = C858-C860; Attrib C859 Format = Comma12. Label = 'OthWel_IGE'; Sewerage C879 = C878-C880; Attrib C879 Format = Comma12. Label = 'Sewer_IGE'; Solid Waste Management C894 = C893-C895; Attrib C894 Format = Comma12. Label = 'SWMgmt_IGE'; Water Transport and Terminals C917 = C916-C918; Attrib C917 Format = Comma12. Label = 'WatTrn_IGE'; General Expenditure, NEC C939 = C938-C940; Attrib C939 Format = Comma12. Label = 'GenNEC_IGE';

Current operation formulas: Air Transportation E01 = C352-C354; Attrib E01 Format = Comma12. Label = 'Airp_Opr'; Miscellaneous Commercial Activities E03 = C365-C367; Attrib E03 Format = Comma12. Label = 'MisCom_Opr'; Corrections E05 = C393-C395; Attrib E05 Format = Comma12. Label = 'Correc_Opr'; Total Education C409 = C408-C410; Attrib C409 Format = Comma12. Label = 'TotEd_Opr'; Elementary/Secondary Education E12 = C414-C416; Attrib E12 Format = Comma12. Label = 'ElSEd_Opr'; Higher Education E18 = C440-C442; Attrib E18 Format = Comma12. Label = 'HiEd_Opr'; Education, NEC E21 = C458-C460; Attrib E21 Format = Comma12. Label = 'OthEd_Opr'; Employment Security Administration E22 = C472-C474; Attrib E22 Format = Comma12. Label = 'EmpSec_Opr'; Financial Administration E23 = C480-C482; Attrib E23 Format = Comma12. Label = 'FinAdm_Opr'; Fire Protection E24 = C495-C497; Attrib E24 Format = Comma12. Label = 'Fire_Opr'; Judicial and Legal E25 = C510-C512; Attrib E25 Format = Comma12. Label = 'Judic_Opr'; Central Staff Services E29 = C531-C533; Attrib E29 Format = Comma12. Label = 'CStaff_Opr'; General Public Buildings E31 = C551-C553; Attrib E31 Format = Comma12. Label = 'GenBld_Opr'; Health E32 = C564-C566; Attrib E32 Format = Comma12. Label = 'Health_Opr'; Total Hospitals C579 = C578-C580; Attrib C579 Format = Comma12. Label = 'Hosp_Opr'; Own Hospitals E36 = C582-C584; Attrib E36 Format = Comma12. Label = 'OwnHos_Opr'; Other Hospitals E38 = C590-C592; Attrib E38 Format = Comma12. Label = 'OthHos_Opr'; Total Highways C606 = C605-C607; Attrib C606 Format = Comma12. Label = 'TotHwy_Opr'; Regular Highways E44 = C610-C612; Attrib E44 Format = Comma12. Label = 'RegHwy_Opr'; Toll Highways E45 = C623-C627; Attrib E45 Format = Comma12. Label = 'TolHwy_Opr';



Housing and Community Development E50 = C662-C664; Attrib E50 Format = Comma12. Label = 'HoCD_Opr'; Libraries E52 = C677-C679; Attrib E52 Format = Comma12. Label = 'Libry_Opr'; Natural Resources E59 = C742-C744; Attrib E59 Format = Comma12. Label = 'NatRes_Opr'; Parking Facilities E60 = C757-C759; Attrib E60 Format = Comma12. Label = 'Parkg_Opr'; Parks and Recreation E61 = C772-C774; Attrib E61 Format = Comma12. Label = 'PrkRec_Opr'; Police Protection E62 = C787-C789; Attrib E62 Format = Comma12. Label = 'Police_Opr'; Protective Inspection and Regulation E66 = C802-C804; Attrib E66 Format = Comma12. Label = 'ProtRg_Opr'; Public Welfare, Total C818 = C817-C819-C820; Attrib C818 Format = Comma12. Label = 'Welf_Opr'; Public Welfare Institutions E77 = C843-C847; Attrib E77 Format = Comma12. Label = 'Wel_In_Opr'; Public Welfare, NEC E79 = C860-C862; Attrib E79 Format = Comma12. Label = 'OthWel_Opr'; Sewerage E80 = C880-C882; Attrib E80 Format = Comma12. Label = 'Sewer_Opr'; Solid Waste Management E81 = C895-C897; Attrib E81 Format = Comma12. Label = 'SWMgmt_Opr'; Water Transport and Terminals E87 = C918-C920; Attrib E87 Format = Comma12. Label = 'WatTrn_Opr'; General Expenditure, NEC E89 = C940-C942; Attrib E89 Format = Comma12. Label = 'GenNEC_Opr'; Liquor Stores E90 = C953-C955; Attrib E90 Format = Comma12. Label = 'LiqStr_Opr'; Total Utilities C961 = C959-C960-C962; Attrib C961 Format = Comma12. Label = 'Util_Opr'; Water Supply Utilities E91 = C965-I91-C968; Attrib E91 Format = Comma12. Label = 'WatUtl_Opr'; Electric Power Utilities E92 = C974-I92-C977; Attrib E92 Format = Comma12. Label = 'EleUtl_Opr'; Gas Supply Utilities E93 = C981-I93-C984; Attrib E93 Format = Comma12. Label = 'GasUtl_Opr'; Transit Systems Utilities E94 = C988-I94-C991; Attrib E94 Format = Comma12. Label = 'TrnUtl_Opr';

Other capital outlay formulas: Total Other Capital Outlay C309 = C307-C308; Attrib C309 Format = Comma12. Label = 'TotOthCap'; General Other Capital Outlay C331 = C329-C330; Attrib C331 Format = Comma12. Label = 'GenOthCap'; Air Transportation G01 = C354-F01; Attrib G01 Format = Comma12. Label = 'Airp_OCp'; Miscellaneous Commercial Activities G03 = C367-F03; Attrib G03 Format = Comma12. Label = 'MisCom_OCp'; Corrections G05 = C395-F05; Attrib G05 Format = Comma12. Label = 'Correc_OCp'; Elementary/Secondary Education G12 = C416-F12; Attrib G12 Format = Comma12. Label = 'ElSEd_OCp'; Higher Education G18 = C442-F18; Attrib G18 Format = Comma12. Label = 'HiEd_OCp'; Education, NEC G21 = C460-F21; Attrib G21 Format = Comma12. Label = 'OthEd_OCp'; Employment Security Administration G22 = C474-F22; Attrib G22 Format = Comma12. Label = 'EmpSec_OCp'; Financial Administration G23 = C482-F23; Attrib G23 Format = Comma12. Label = 'FinAdm_OCp'; Fire Protection G24 = C497-F24; Attrib G24 Format = Comma12. Label = 'Fire_OCp'; Judicial and Legal G25 = C512-F25; Attrib G25 Format = Comma12. Label = 'Judic_OCp'; Central Staff Services G29 = C533-F29; Attrib G29 Format = Comma12. Label = 'CStaff_OCp'; General Public Buildings G31 = C553-F31; Attrib G31 Format = Comma12. Label = 'GenBld_OCp'; Health G32 = C566-F32; Attrib G32 Format = Comma12. Label = 'Health_OCp';



Own Hospitals G36 = C584-F36; Attrib G36 Format = Comma12. Label = 'OwnHos_OCp'; Other Hospitals G38 = C592-F38; Attrib G38 Format = Comma12. Label = 'OthHos_OCp'; Regular Highways G44 = C612-F44; Attrib G44 Format = Comma12. Label = 'RegHwy_OCp'; Toll Highways G45 = C627-F45; Attrib G45 Format = Comma12. Label = 'TolHwy_OCp'; Housing and Community Development G50 = C664-F50; Attrib G50 Format = Comma12. Label = 'HoCD_OCp'; Libraries G52 = C679-F52; Attrib G52 Format = Comma12. Label = 'Libry_OCp'; Natural Resources G59 = C744-F59; Attrib G59 Format = Comma12. Label = 'NatRes_OCp'; Parking Facilities G60 = C759-F60; Attrib G60 Format = Comma12. Label = 'Parkg_OCp'; Parks and Recreation G61 = C774-F61; Attrib G61 Format = Comma12. Label = 'PrkRec_OCp'; Police Protection G62 = C789-F62; Attrib G62 Format = Comma12. Label = 'Police_OCp'; Protective Inspection and Regulation G66 = C804-F66; Attrib G66 Format = Comma12. Label = 'ProtRg_OCp'; Public Welfare Institutions G77 = C847-F77; Attrib G77 Format = Comma12. Label = 'Wel_In_OCp'; Public Welfare, NEC G79 = C862-F79; Attrib G79 Format = Comma12. Label = 'OthWel_OCp'; Sewerage G80 = C882-F80; Attrib G80 Format = Comma12. Label = 'Sewer_OCp'; Solid Waste Management G81 = C897-F81; Attrib G81 Format = Comma12. Label = 'SWMgmt_OCp'; Water Transport and Terminals G87 = C920-F87; Attrib G87 Format = Comma12. Label = 'WatTrn_OCp'; General Expenditure, NEC G89 = C942-F89; Attrib G89 Format = Comma12. Label = 'GenNEC_OCp'; Liquor Stores G90 = C955-F90; Attrib G90 Format = Comma12. Label = 'LiqStr_OCp'; Total Utilities C964 = C962-C963; Attrib C964 Format = Comma12. Label = 'Util_OCp'; Water Supply Utilities G91 = C968-F91; Attrib G91 Format = Comma12. Label = 'WatUtl_OCp'; Electric Power Utilities G92 = C977-F92; Attrib G92 Format = Comma12. Label = 'EleUtl_OCp'; Gas Supply Utilities G93 = C984-F93; Attrib G93 Format = Comma12. Label = 'GasUtl_OCp'; Transit Systems Utilities G94 = C991-F94; Attrib G94 Format = Comma12. Label = 'TrnUtl_OCp';

Other expenditure formulas: Health & Hospitals-Total Expenditure C557 = C562+C577; Attrib C557 Format = Comma12. Label = 'TotHltHosp'; Health & Hospitals-Direct Expenditure C559 = C564+C578; Attrib C559 Format = Comma12. Label = 'DirHltHosp'; Health & Hospitals-Capital Outlays C561 = C566+C580; Attrib C561 Format = Comma12. Label = 'HltHospCap'; Total Vendor Payments C3027 = E74 + E75; Attrib C3027 Format = Comma12. Label = 'TotVendPmt';

Debt: LTD Issued-General-Education C1240 = C1241 + C1242; Attrib C1240 Format = Comma12. Label = 'TotIss_Ed';(11) LTD Issued-FFC-Education C1263 = C1264 + C1265; Attrib C1263 Format = Comma12. Label = 'FFCIss_Ed';

LTD Issued-NG-Education C1331 = _24F + _24G; Attrib C1331 Format = Comma12. Label = 'NGIss_Ed';LTD Issued-Unspecified-Education C1355 = _29F + _29G; Attrib C1355 Format = Comma12. Label = 'UnsIss_Ed';LTD Retired-General-Education C1409 = C1410 + C1411; Attrib C1409 Format = Comma12. Label = 'TotRet_Ed';LTD Retired-FFC-Education C1432 = C1433 + C1434; Attrib C1432 Format = Comma12. Label = 'FFCRet_Ed';LTD Retired-NG-Education C1500 = _34F + _34G; Attrib C1500 Format = Comma12. Label = 'NGRet_Ed';



LTD Retired-Unspecified-Education C1524 = _39F + _39G; Attrib C1524 Format = Comma12. Label = 'UnsRet_Ed';LTD Outstanding-General-Education C1578 = C1579 + C1580; Attrib C1578 Format = Comma12. Label = 'TotOut_Ed';LTD Outstanding-FFC-Education C1609 = _41F + _41G; Attrib C1609 Format = Comma12. Label = 'FFCOut_Ed';LTD Outstanding-NG-Education C1677 = _44F + _44G; Attrib C1677 Format = Comma12. Label = 'NGOut_Ed';

UserGuide.Xls (8. Query Application) of 83

8. Using the SAS Query Application to Extract Datafrom the Historical Finance Data Base (IndFin)

What Does It Do? The purpose of this application is to provide an easy method for extracting data from thehistorical finance data base. It is designed for people with basic knowledge of SAS (e.g.,from the "Point and Click" course) as well as advanced SAS users.

You select which years, variables, states, and types of governments to extract. You canlimit your query to governments meeting specific population or data criteria (e.g., countiesover 100,000 population or any city with an income tax). You can select individual govern-ments as well. You can also sort the output any way you want.

Does It Do We expect the application to meet 90 percent or more of the query needs for this data base.Everything? Note that it can also be used as a starting point for more elaborate queries: the SAS file

it creates can be processed further using SAS/Assist or regular SAS code.

What Is in the The database contains finance data for individual governments for fiscal years 1967 andData Base? 1970 to 1999. It has over 500 finance data items, including major totals and subtotals*.

An additional 130+ finance items can be derived from them.

*For full data on the Federal or state governments, use the Microsoft Access historicalfinance data bases ("Rex-Dac" and "Hist-Fin"); see Data User Notes 3 and 19.

Where Do I Get This Excel spreadsheet has everything you need to know about the database:More DetailsAbout this \\Govs05\PEB\Historical Data\Finance\Individual Units\Documentation\UserGuide.xlsData Base?

Be sure to read its important "Data User Notes" section.

What Do I Need There are just three requirements for using this application:to Use the Query 1. SAS software must be installed on your PC.

Application? 2. You must have access to the Historical Data Server (\\Govs05\PEB\Historical Data). 3. These two lines should be in your AutoExec.SAS file:

LibName IndFin '\\Govs05\PEB\Historical Data\Finance\Individual Units'; Options MStored SASMStore = IndFin Compress=Yes YearCutoff=1950;

Note: The application assumes that function key F8 is the SUBMIT command. If not, substitute the function key that is.

How Do I View The query application will ask if you want to view your results.the Results of

My Query?window will display the ViewTable command for viewing your dataset. Copy this command,paste it in the Program Editor, and then submit it.

Can I Use My Query Yes. The application will offer to export your data into Access97 (mdb), Excel97 (xls), ASCII Results in Other Soft- (txt), or dBase (dbf) format. (Excel97 is limited to queries of 25,000 records or less.)

ware (like MicrosoftAccess or Excel)?

formats. It also provides longer, more meaningful variable names.

Please Note: To learn how people use the data base, this application keeps track of what people areextracting (e.g., the years, variables, and states, whether individual states or governments

extracting data. To see the latest user statistics, submit this SAS program:

%Include '\\Govs05\PEB\Historical Data\Finance\Individual Units\HSTabs.SAS';

How Do I Use It? Here are screen-by-screen directions for using the query application:

TIP: You can also use the SAS "ViewTable" facility. When the query is done, the LOG

TIP: Export the query to ASCII format since it creates a much smaller file than other

are selected, the frequency of exporting the data base). It does not keep track of who is

TIP: Copy this command, paste it into the SAS Program Editor, and submit it.



General rules: - Upper/lower case does NOT matter: t01 is the same as T01.- Indicate your choices with an X (except your list of variables and record selection criteria).- To move around the screens, use the Tab, Shift-Tab, and Arrow keys--or your mouse.- On multiple choice screens, the first option is always the default.- To quit the application, enter an X next to "Exit!" in the bottom right corner of most screens.- SAS commands in these instructions can be copied and pasted into the SAS Program Editor.

Start Application: Begin a SAS session by clicking the SAS icon on your Desktop.

Enter this command in the Program Editor and then submit it (press the F8 key)*:

%HSQuery1;

*NOTE: - If you did not add the two lines above to your AutoExec.SAS file, you will first have to compile the program by submitting the following:

%Include '\\Govs05\PEB\Historical Data\Finance\Individual Units\HSQuery1.SAS';

FREQUENT USER TIP:

Intro: This informational screen normally appears once per SAS session.

WhatDrv: This screen will appear only if there is a problem accessing the historical data server. Ifyou encounter this screen, please contact John Curry (x1582).

QType: Select the type of query you want to do:

- "Regular" query extracts finance data from the data base.

- "Per Capita" query converts the finance data to per capita amounts (in dollars and cents).

- "Specialized" query takes you to another screen (Special).

Special: Select one of two types of specialized query (both have per capita choices):

criteria. It identifies records in the latest available census year (1997) meeting your

All other queries apply your selection criteria separately to each survey year selected.

To illustrate the difference, do a query selecting cities over 100,000 population for every

later years.

It is limited to ONE data variable and will automatically select all available years. It will take longer to do than other queries. This example selects property taxes (T01) for all cities with population of 1,000,000 or more (not every year or data item is shown below):

- Add "%HSQuery1;" to your AutoExec.SAS to start the application automatically.

- Option A provides an alternate method for extracting records based on your selection

selection criteria and extracts data for those same records for all years requested.

year. City X's population did not exceed 100,000 until 1982. Option A would include City X for every year. But ALL other queries would extract data for City X only for 1982 and

- Option B rearranges the data so that years appear as fields rather than separate rows.



A "normal" query would produce output something like this:

97 052019027 Los Angeles City 680,389 96 052019027 Los Angeles City 606,870 95 052019027 Los Angeles City 665,239 97 052037010 San Diego City 128,683 96 052037010 San Diego City 129,909 95 052037010 San Diego City 135,110

052019027 Los Angeles City 680,389 606,870 665,239 641,813 725,142 774,409 052037010 San Diego City 128,683 129,909 135,110 138,122 146,239 156,402

The "response" variables indicate whether a record was included in the file for that year. Forexample, if "Response96" equals zero for a record, it was NOT included in the 1996 data filewhile a "1" indicates that it was included in that file.

Select1: First of two screens for selecting the data and records you want. It has three sections:

Fiscal Years:

You MUST select at least one year.

Variables: Do NOT enter general variables, like ID, name, population, etc. They will be appendedautomatically. The RULES:

- You MUST enter at least one variable name (or keyword).

- There are three ways to enter variables. You can mix and match all three ways, like this:

T01 T09 B01--b89 ALLExp

The three ways to enter variables are--

(2) List a range of variables connected with a double hyphen ("--"):

in the "Annotated Guide to Variables," as these examples illustrate:

Survey Yr ID Name T01

Option B would produce output something like this:

ID Name 1997 1996 1995 1994 1993 1992

Put an X to the LEFT of each year you want (or select "All Available Years").

(1) List each SAS variable individually, separated by a space:

Good: T01 T09 T99 t01 T09 t99 Bad: T01 T09t99 [no space between T09 and T99] T01 , T09 , T99 [no commas allowed!]

Examples: T01--T99 [all individual tax codes] C350--M01 [all airport expenditures]

NOTE: When citing a range of variables, you MUST list them in the order shown

Good: T01--T99



(3) List any keyword specially created for this application. You can list more than one:

Available keywords are listed at the end of these instructions.

Type of government: This is where you specify which governments to select:

next screen (or both).

- You can limit your query to governments that meet selected criteria (e.g., counties over a specified population, any city who reported data for T40, airport special districts):

- Enter your criteria on the line to the RIGHT of each type of government to be selected*.

- Enter your selection criteria as an expression having this form-- [Variable] [Operator] [Value]

T40 GT 0

Valid operators are: EQ [equal to] NE [not equal to] GT [greater than] GE [greater than or equal to] LT [less than] LE [less than or equal to] BETWEEN x AND y [use to express a range]

- You can specify more than one criteria on a line using "AND" or "OR": Examples: T40 GT 0 and POP LT 10000

POP Between 10000 and 100000

- Avoid putting commas in your selection criteria:

- Do not use the CONTAINS operator.

Name Version

*POWER USER TIPS:

- To specify selection criteria for ALL types of governments, enter it on the "All Types" line.- To override this "global" criteria for a particular type of government, enter different data selection criteria on the line to its right.

Bad: T99--T01 [T01 should be listed first: T01--T99]

Examples: AllDirectExp AllMajDebtTot

- You MUST select one or more type of government or select individual units on the

- Put an X to the LEFT of each type you want (or select "All Types (1-5)").

Examples: POP GE 100000

POP EQ 01 [to select airport special districts]

POP EQ 01 or POP eq 24 [special district function codes]

Good: POP GT 100000 Bad: POP GT 100,000

- You can use any variable in the data base for your selection criteria except these three:

DataFlag (but you can use this criteria: DataFlag NE '' )



Example: To select city, county, townships, and school districts with a population/ enrollment over 10,000 AND all hospital districts, enter these two criteria:

- You can also specify formulas in your data selection criteria, such as this per capita:

Options: Second of two screens for selecting records you want. It has two sections, both of whichare optional:

States:

specified county governments on Select1, putting an X next to AL, MS, and WY will selectall available counties in just those three states.

Individual Units: Enter the 9-digit Govs ID number of any individual unit you want (e.g., 332031001).

SortMe:descending survey year and ID number).

Results1: This screen shows the number of records and variables your query extracted. Be sure to:

- Jot down the name of the SAS dataset it created. - Note the size of the file, especially its estimated size in ASCII and dBase formats.

ExportQ:export the query dataset to a dBase or ASCII file (or save it under your own, permanentLibName). This screen allows you to export your query into another format:

- Exported versions of your dataset will be 2 to 15 times larger than the SAS file. Be sure you have room on your hard drive to store it!

- Since most PC software limit you to 255 fields, the export program will divide queries with more than 230 fields into separate files (up to three).

- The export program will replace SAS variable names with longer, more meaningful field names ("labels"). The labels used will depend on which format you selected (dBase labels are limited to 10 characters).

- ASCII files are in comma-delimited format with field names comprising the first record in the file (you may need to tell the importing software this fact). Character fields (e.g., ID and government name) are placed inside double-quote marks (e.g., "011001001").

On the "All Types" line: POP GT 10000 On the "Special Districts" line: Pop eq 40

(T01/(POP / 1000)) GT 100 [per capita property taxes over $100] (C352-C354) GT 1000 [airport current operations over $1 million]

Put an X to the LEFT of each state you want to select (leave blank to select ALL states).

NOTE: This section modifies your choices on the previous screen. For instance, if you

NOTE: Individual units listed will be ADDED to your selection criteria. For example,specifying county governments in AL, MS, and WY and listing New York City's ID numberwill select all available county governments in those three states plus New York City.

Use this screen only if you do not want your query sorted in the default order (i.e., by

All SAS datasets created by this query will be deleted when you exit SAS unless you

- Exported files will be stored in your hard drive's "C:\Window\Temp\History" folder.



Results2: You will see this screen only if your query was exported. Write down the filename(s) listed.

WhatNext: Choose whether to EXIT the application, do a NEW Query, or VIEW the query you just did.If you choose to view the current query, it will open SAS' "ViewTable" feature. To exit it,click on File-End (or press the END function key, F3).

KeyWords: The following keywords can be used in addition to SAS variable names:

Multi-category: ALLData ALL 500+ data items ALLMajTotals Major totals for revenue, expenditure, debt and cash & securities. ALLEmpRet All employee retirement data (revenue, expenditure, and cash and securities)

Revenues: ALLRev All revenue data ALLMajRevTot All major revenue totals ALLTaxes All tax data (T01--T99) ALLSalesTax All sales tax data (T09--T19) ALLLicenses All license tax data (T20--T29) ALLIGRev All intergovernmental revenue (B01--D89) ALLFedIGR All intergovernmental revenue from Federal Govt (B01--B89) ALLStateIGR All intergovernmental revenue from State Govt (C21--C89) ALLLocalIGR All intergovernmental revenue from Local Govts (D11--D89) ALLGenChgs All general charges (A01--A89) ALLMiscRev All miscellaneous general revenue (U01--U99) ALLUtilRev All utility revenue (A91--A94) ALLInsrTrRev All insurance trust revenue

Expenditures: ALLExp All expenditure data ALLMajExpTot All major expenditure totals ALLTotalExp Total expenditure for every function ALLTotIGExp ALLIGExpDet Intergovernmental expenditure detail for every function ALLDirectExp Direct expenditure for every function ALLCurOp ALLCapOut Capital outlay expenditure for every function ALLConstr Construction expenditure for every function ("F" codes") ALLOthCap ALLEducExp All education expenditure (including subfunctions) ALLHltHospExp All health and hospital expenditure (including hospital subfunctions) ALLHwyExp All highway expenditure (including subfunctions) ALLWelfExp All public welfare expenditure (including subfunctions) ALLUtilExp All utility expenditure ALLInsrTrExp All insurance trust expenditure

Debt: ALLDebt All debt data ALLMajDebtTot All major debt totals ALLIssDebt All long-term debt issued data ALLRetDebt All long-term debt retired data ALLOutDebt All long-term debt outstanding data

Cash and Securities:

Total intergovernmental expenditure for every function*

Current operation expenditure for every function ("E" codes")*

All other capital outlays for every function ("G" codes")*



ALLCashSec All cash and securities data * This KeyWord will create variables that are not in the data base.



Query Application Update LogAs of: 6-Sep-2001

Version Description2.22 Tweaked some of the special KeyWords.

2.21 Fixed error where certain requests to export query to dBase format exported the data into Access format instead.

2.20 Updated to add FY99 data.Revised to run under Windows 2000 (as well as other Windows versions).

2.12 Updated to add FY98 data.Corrected error in program for specialized query "B" (per capita version). Prevously, if the population was zero, raw data figures (in $000) were used. Corrected to show zero per capita amount in these cases.Corrected error in program for all per capita versions where special districts might be extracted if user selected specific states. Program now excludes special districts from all per capita queries.Specialized queries "B" now sorted in ID order.

2.11 Results2 screen revised to tell user where exported files are stored.

2.1 Added feature to export data into two additional formats: Access97 and Excel97 (Excel97 export limited to queries selecting 25,000 or fewer records). Feature requires SAS version

2.0 Improved speed of exporting data into ASCII format (Txt)Added "response" variables to Special Query B indicating for each year whether government was in survey panel for that year (1 = Yes 0 = No)Fixed these problems with the special sort option: - Sort did not work if user chose a sort key that was not in the list of variables selected earlier in the query - If user selected a per capita query, the query program would sort the file based on the dollar amounts, not per capita figures

1.0 Original release

8.01 or later.

Changes to User Guide Covering the Historical Data Baseon Individual Local Government Finances

As of: 16-July-2001

Version Date ChangesBeta (3) 7/16/2001 Revised to reflect addition of 1999 data.

Beta (3) 6/19/2001 Clarified that "all other general function, NEC" debt codes include "T" debt (public debt for private purposes). Applies to C1253, C1422, and C1591.

Beta (3) 4/11/2001 Revised to reflect addition of 1998 data.

Beta (2) 2/26/2001 1997 data now Version B, reflecting updated source file dated 1-29-2001.Added Data Flag code "Q" to indicate school districts where Q11 was extracted from M12 using Q11 data from school finance file.Description of "ALLIds" reference table revised to show inclusion of incorporation and disincorporation dates from GID.Data User Notes added (19) to show how to obtain data for state and Federal governments in comparable format. Please see important caveats.Added Query Application Update Log to show changes to this program.Added new sample program to export data from your own SAS program into an ASCII comma-delimited file.Added Data User Note (20h) on IndFin's coverage of individual finance codes

Beta (1) 8/30/2000 Revised to reflect removal of educational service agencies (ESAs) from 1987 - 1991, 1993, and 1994 data base files. These entities are not independent governments and therefore should have been excluded when the data base was created. The 4,503 ESA records removed were relocated to a special dataset, named IndFin.ESAs.

Beta (1) 8/21/2000 Revised to reflect addition of 1997 census of governments data.Revised to reflect that missing school district enrollment data for 1974-1976 and 1978 were replaced with those from employment files.

Alpha (3) 6/7/2000 Revised query application to store exported files in a folder called:C:\Windows\Temp\History

Alpha (3) 6/1/2000 Revised references to historical data server to point to new volume label.Minor editorial changes.

Alpha (2) 9/29/1999 Added sample program to section 6 to create county area totals for censusof government years.

Alpha (2) 9/13/1999 Guide to Variables and User Notes revised to show that weights for FY 1993,originally described as missing, were substituted with weights from FY 1994survey since the latter year's were the same.

Alpha 9/9/1999 Original release of alpha version of documentation