Category,Definition Revenue " Total revenue","Sum of General revenue, Utility revenue, Liquor stores revenue, and Insurance trust revenue " " General revenue","Total revenue minus Utility revenue minus Liquor stores revenue minus Insurance trust revenue " " Intergovernmental revenue","Revenue from federal and local governments " " Taxes","Sum of General sales, Selective sales, License taxes, Individual income tax, Corporate income tax, and Other taxes " " General sales","Taxes applicable with only specified exceptions (eg, food and prescribed medicines) to sales of all types of goods and services or to all gross receipts, whether at a single rate or at classified rates; and sales use taxes " " Selective sales","Selective sales and gross receipts taxes relating to specific commodities, businesses, or services not separately enumerated, e.g., fuel other than motor fuel, etc. " " License taxes","Taxes collected (either for revenue raising or for regulation) as a condition to the exercise of a business or nonbusiness privilege, at a flat rate or measured by such bases as capital stock, capital surplus, number of business units, or capacity " " Individual income tax","Taxes on individuals measured by net income and taxes distinctively imposed on special types of income (e.g., interest, dividends, income from intangibles, etc.) " " Corporate income tax","Taxes on net income of corporations and unincorporated businesses (when taxed separately from individual income). Includes distinctively imposed net income taxes on special kinds of corporations (e.g. financial institutions) " " Other taxes","Taxes not otherwise indicated " " Current charge","Amounts received from the public for performance of specific services benefitting the person charged, and from sales of commodities and services, with exceptions" " Miscellaneous general revenue","General revenue other than taxes and intergovernmental revenue " " Utility revenue","Revenue from sale of utility commodities and services to the public and to other governments " " Liquor stores revenue","Amounts received from sale of liquor by state and/or local liquor store operations. Excludes any state taxes collected by state liquor monopoly systems " " Insurance trust revenue","Revenue from contributions required of employers and employees for financing social insurance programs operated by the government and earnings on assets held for such systems " " Total revenue - Per Capita","Sum of General revenue, Utility revenue, Liquor stores revenue, and Insurance trust revenue per capita" " General revenue - Per Capita","Total revenue minus Utility revenue minus Liquor stores revenue minus Insurance trust revenue per capita" " Intergovernmental revenue - Per Capita","Revenue from federal and local governments per capita" " Taxes - Per Capita","Sum of General sales, Selective sales, License taxes, Individual income tax, Corporate income tax, and Other taxes per capita" " General sales - Per Capita","Taxes applicable with only specified exceptions (e.g., food and prescribed medicines) to sales of all types of goods and services or to all gross receipts, whether at a single rate or at classified rates; and sales use taxes per capita" " Selective sales - Per Capita","Selective sales and gross receipts taxes relating to specific commodities, businesses, or services not separately enumerated, e.g., fuel other than motor fuel, etc. per capita" " License taxes - Per Capita","Taxes collected (either for revenue raising or for regulation) as a condition to the exercise of a business or nonbusiness privilege, at a flat rate or measured by such bases as capital stock, capital surplus, number of business units, or capacity per capita" " Individual income tax - Per Capita","Taxes on individuals measured by net income and taxes distinctively imposed on special types of income (e.g., interest, dividends, income from intangibles, etc.) per capita" " Corporate income tax - Per Capita","Taxes on net income of corporations and unincorporated businesses (when taxed separately from individual income). Includes distinctively imposed net income taxes on special kinds of corporations (e.g. financial institutions) per capita" " Other taxes - Per Capita","Taxes not otherwise indicated per capita" " Current charge - Per Capita","Amounts received from the public for performance of specific services benefitting the person charged, and from sales of commodities and services, with exceptions per capita" " Miscellaneous general revenue - Per Capita","General revenue other than taxes and intergovernmental revenue per capita" " Utility revenue - Per Capita","Revenue from sale of utility commodities and services to the public and to other governments per capita" " Liquor stores revenue - Per Capita","Amounts received from sale of liquor by state and/or local liquor store operations. Excludes any state taxes collected by state liquor monopoly systems per capita" " Insurance trust revenue - Per Capita","Revenue from contributions required of employers and employees for financing social insurance programs operated by the government and earnings on assets held for such systems per capita" " Total revenue - Percentage of Total Revenue","Sum of General revenue, Utility revenue, Liquor stores revenue, and Insurance trust revenue divided by total revenue" " General revenue - Percentage of Total Revenue","Total revenue minus Utility revenue minus Liquor stores revenue minus Insurance trust revenue divided by total revenue" " Intergovernmental revenue - Percentage of Total Revenue","Revenue from federal and local governments divided by total revenue" " Taxes - Percentage of Total Revenue","Sum of General sales, Selective sales, License taxes, Individual income tax, Corporate income tax, and Other taxes divided by total revenue" " General sales - Percentage of Total Revenue","Taxes applicable with only specified exceptions (e.g., food and prescribed medicines) to sales of all types of goods and services or to all gross receipts, whether at a single rate or at classified rates; and sales use taxes divided by total revenue" " Selective sales - Percentage of Total Revenue","Selective sales and gross receipts taxes relating to specific commodities, businesses, or services not separately enumerated, e.g., fuel other than motor fuel, etc divided by total revenue" " License taxes - Percentage of Total Revenue","Taxes collected (either for revenue raising or for regulation) as a condition to the exercise of a business or nonbusiness privilege, at a flat rate or measured by such bases as capital stock, capital surplus, number of business units, or capacity divided by total revenue" " Individual income tax - Percentage of Total Revenue","Taxes on individuals measured by net income and taxes distinctively imposed on special types of income (e.g., interest, dividends, income from intangibles, etc.) divided by total revenue" " Corporate income tax - Percentage of Total Revenue","Taxes on net income of corporations and unincorporated businesses (when taxed separately from individual income). Includes distinctively imposed net income taxes on special kinds of corporations (e.g. financial institutions) divided by total revenue" " Other taxes - Percentage of Total Revenue","Taxes not otherwise indicated divided by total revenue" " Current charge - Percentage of Total Revenue","Amounts received from the public for performance of specific services benefitting the person charged, and from sales of commodities and services, with exceptions divided by total revenue" " Miscellaneous general revenue - Percentage of Total Revenue","General revenue other than taxes and intergovernmental revenue divided by total revenue" " Utility revenue - Percentage of Total Revenue","Revenue from sale of utility commodities and services to the public and to other governments divided by total revenue" " Liquor stores revenue - Percentage of Total Revenue","Amounts received from sale of liquor by state and/or local liquor store operations. Excludes any state taxes collected by state liquor monopoly systems divided by total revenue" " Insurance trust revenue - Percentage of Total Revenue","Revenue from contributions required of employers and employees for financing social insurance programs operated by the government and earnings on assets held for such systems divided by total revenue" Expenditure " Total expenditure","Sum of Intergovernmental expenditure, Current operation, Capital outlay, Insurance benefits and repayments, Assistance and subsidies, Interest on debt " " Intergovernmental expenditure","Revenue amounts paid to other governments as fiscal aid in the form of shared revenues and grants-in-aid, as reimbursements for performance of general government activities and for specific services for the paying government, or in lieu of taxes " " Direct expenditure","Payments to employees, suppliers, contractors, beneficiaries, and other final recipients of government payments (i.e., all expenditure other than Intergovernmental expenditure) " " Current operation","Direct expenditure for compensation of own officers and employees and for supplies, materials, and contractual services except amounts for capital outlay " " Capital outlay","Direct expenditure for contract or force account construction of buildings, grounds, and other improvements, and purchase of equipment, land, and existing structures. Includes amounts for additions, replacements, and major alterations to fixed works and structures" " Insurance benefits and repayments","Social insurance payments to beneficiaries, employee-retirement annuities and other benefits, and withdrawals of insurance or employee retirement contributions " " Assistance and subsidies","Cash contributions and subsidies to persons, not in payments for goods or services or claims against the government. For local governments, this object category comprises only direct cash assistance payments to public welfare recipients. For states, it includes also veterans' bonuses and direct cash grants for tuition, scholarships, and aid to nonpublic education institutions " " Interest on debt","The total cost of capital on all loans or other debt obligations" " Salaries and wages","Amount expended for compensation of employees. Consists of gross amounts without deduction of withholdings for income tax, social security, or retirement coverage" " General expenditure","All government expenditure other than the specifically enumerated kinds of expenditure classified as utility expenditure, liquor stores expenditure, and employee-retirement or other insurance trust expenditure" " Interest on general debt","The cost of capital on a loan or other debt obligation" " Other and unallocable","General expenditure for purposes and activities not falling within any standard functional category and unallocated amounts relating to two or more functions" " Utility expenditure","Expenditure for construction of utility facilities or equipment, for production and distribution of utility commodities and services (except those furnished to parent government), and for interest on utility debt." " Liquor stores expenditure","Expenditure for purchase of liquor for resale and provision and operation of government-maintained alcoholic beverage monopoly systems" " Insurance trust expenditure","Cash payments to beneficiaries (including withdrawals of retirement contributions) of employee retirement, unemployment compensation, workers' compensation, and disability benefit social insurance programs" " Correction","Confinement and correction of adults and minors convicted of offenses against the law, and pardon, probation, and parole activities " " Education","Schools, colleges, and other educational institutions (e.g., for blind, deaf, and other handicapped individuals), and educational programs for adults, veterans, and other special classes" " Governmental administration","Expenditures over the actions, affairs, etc., of a political unit, people, etc., as well as the performance of certain functions for this unit or body; the action of governing; political rule and administration " " Health","Expenditures or outlays for medical care, prevention, promotion, rehabilitation, community health activities, health administration and regulation and capital formation " " Highways","Operation, maintenance and construction of highways, streets, roads, sidewalks, bridges, and other related structures" " Hospitals","The cost of services provided by hospitals to patients " " Natural resources","Expenditures on natural assets (raw materials) occurring in nature that can be used for economic production or consumption" " Parks and recreation","Expenditure on resources and services provided for the purposes of leisure, entertainment, and recreational pursuits" " Police protection","Expenditure on the protection from danger, crime etc. given by a police force to a community" " Public welfare","Assistance to needy persons contingent upon their need" " Total expenditure - Per Capita","Sum of Intergovernmental expenditure, Current operation, Capital outlay, Insurance benefits and repayments, Assistance and subsidies, Interest on debt per capita" " Intergovernmental expenditure - Per Capita","Revenue amounts paid to other governments as fiscal aid in the form of shared revenues and grants-in-aid, as reimbursements for performance of general government activities and for specific services for the paying government, or in lieu of taxes per capita" " Direct expenditure - Per Capita","Payments to employees, suppliers, contractors, beneficiaries, and other final recipients of government payments (i.e., all expenditure other than Intergovernmental expenditure) per capita" " Current operation - Per Capita","Direct expenditure for compensation of own officers and employees and for supplies, materials, and contractual services except amounts for capital outlay per capita" " Capital outlay - Per Capita","Direct expenditure for contract or force account construction of buildings, grounds, and other improvements, and purchase of equipment, land, and existing structures. Includes amounts for additions, replacements, and major alterations to fixed works and structures per capita" " Insurance benefits and repayments - Per Capita","Social insurance payments to beneficiaries, employee-retirement annuities and other benefits, and withdrawals of insurance or employee retirement contributions per capita" " Assistance and subsidies - Per Capita","Cash contributions and subsidies to persons, not in payments for goods or services or claims against the government. For local governments, this object category comprises only direct cash assistance payments to public welfare recipients. For states, it includes also veterans' bonuses and direct cash grants for tuition, scholarships, and aid to nonpublic education institutions per capita" " Interest on debt - Per Capita","The total cost of capital on all loans or other debt obligations per capita" " Salaries and wages - Per Capita","Amount expended for compensation of employees. Consists of gross amounts without deduction of withholdings for income tax, social security, or retirement coverage per capita" " General expenditure - Per Capita","All government expenditure other than the specifically enumerated kinds of expenditure classified as utility expenditure, liquor stores expenditure, and employee-retirement or other insurance trust expenditure per capita" " Interest on general debt - Per Capita","The cost of capital on a loan or other debt obligation per capita" " Other and unallocable - Per Capita","General expenditure for purposes and activities not falling within any standard functional category and unallocated amounts relating to two or more functions per capita" " Utility expenditure - Per Capita","Expenditure for construction of utility facilities or equipment, for production and distribution of utility commodities and services (except those furnished to parent government), and for interest on utility debt per capita" " Liquor stores expenditure - Per Capita","Expenditure for purchase of liquor for resale and provision and operation of government-maintained alcoholic beverage monopoly systems per capita" " Insurance trust expenditure - Per Capita","Cash payments to beneficiaries (including withdrawals of retirement contributions) of employee retirement, unemployment compensation, workers' compensation, and disability benefit social insurance programs per capita" " Correction - Per Capita","Confinement and correction of adults and minors convicted of offenses against the law, and pardon, probation, and parole activities per capita" " Education - Per Capita","Schools, colleges, and other educational institutions (e.g., for blind, deaf, and other handicapped individuals), and educational programs for adults, veterans, and other special classes per capita" " Governmental administration - Per Capita","Expenditures over the actions, affairs, etc., of a political unit, people, etc., as well as the performance of certain functions for this unit or body; the action of governing; political rule and administration per capita" " Health - Per Capita","Expenditures or outlays for medical care, prevention, promotion, rehabilitation, community health activities, health administration and regulation and capital formation per capita" " Highways - Per Capita","Operation, maintenance and construction of highways, streets, roads, sidewalks, bridges, and other related structures per capita" " Hospitals - Per Capita","The cost of services provided by hospitals to patients per capita" " Natural resources - Per Capita","Expenditures on natural assets (raw materials) occurring in nature that can be used for economic production or consumption per capita" " Parks and recreation - Per Capita","Expenditure on resources and services provided for the purposes of leisure, entertainment, and recreational pursuits per capita" " Police protection - Per Capita","Expenditure on the protection from danger, crime etc. given by a police force to a community per capita" " Public welfare - Per Capita","Assistance to needy persons contingent upon their need per capita" " Total expenditure - Percentage of Total Expenditure","Sum of Intergovernmental expenditure, Current operation, Capital outlay, Insurance benefits and repayments, Assistance and subsidies, Interest on debt divided by total expenditures" " Intergovernmental expenditure - Percentage of Total Expenditure","Revenue amounts paid to other governments as fiscal aid in the form of shared revenues and grants-in-aid, as reimbursements for performance of general government activities and for specific services for the paying government, or in lieu of taxes divided by total expenditures" " Direct expenditure - Percentage of Total Expenditure","Payments to employees, suppliers, contractors, beneficiaries, and other final recipients of government payments (i.e., all expenditure other than Intergovernmental expenditure) divided by total expenditures" " Current operation - Percentage of Total Expenditure","Direct expenditure for compensation of own officers and employees and for supplies, materials, and contractual services except amounts for capital outlay divided by total expenditures" " Capital outlay - Percentage of Total Expenditure","Direct expenditure for contract or force account construction of buildings, grounds, and other improvements, and purchase of equipment, land, and existing structures. Includes amounts for additions, replacements, and major alterations to fixed works and structures divided by total expenditures" " Insurance benefits and repayments - Percentage of Total Expenditure","Social insurance payments to beneficiaries, employee-retirement annuities and other benefits, and withdrawals of insurance or employee retirement contributions divided by total expenditures" " Assistance and subsidies - Percentage of Total Expenditure","Cash contributions and subsidies to persons, not in payments for goods or services or claims against the government. For local governments, this object category comprises only direct cash assistance payments to public welfare recipients. For states, it includes also veterans' bonuses and direct cash grants for tuition, scholarships, and aid to nonpublic education institutions divided by total expenditures" " Interest on debt - Percentage of Total Expenditure","The total cost of capital on all loans or other debt obligations divided by total expenditures" " Salaries and wages - Percentage of Total Expenditure","Amount expended for compensation of employees. Consists of gross amounts without deduction of withholdings for income tax, social security, or retirement coverage divided by total expenditures" " General expenditure - Percentage of Total Expenditure","All government expenditure other than the specifically enumerated kinds of expenditure classified as utility expenditure, liquor stores expenditure, and employee-retirement or other insurance trust expenditure divided by total expenditures" " Interest on general debt - Percentage of Total Expenditure","The cost of capital on a loan or other debt obligation divided by total expenditures" " Other and unallocable - Percentage of Total Expenditure","General expenditure for purposes and activities not falling within any standard functional category and unallocated amounts relating to two or more functions divided by total expenditures" " Utility expenditure - Percentage of Total Expenditure","Expenditure for construction of utility facilities or equipment, for production and distribution of utility commodities and services (except those furnished to parent government), and for interest on utility debt divided by total expenditures" " Liquor stores expenditure - Percentage of Total Expenditure","Expenditure for purchase of liquor for resale and provision and operation of government-maintained alcoholic beverage monopoly systems divided by total expenditures" " Insurance trust expenditure - Percentage of Total Expenditure","Cash payments to beneficiaries (including withdrawals of retirement contributions) of employee retirement, unemployment compensation, workers' compensation, and disability benefit social insurance programs divided by total expenditures" " Correction - Percentage of Total Expenditure","Confinement and correction of adults and minors convicted of offenses against the law, and pardon, probation, and parole activities divided by total expenditures" " Education - Percentage of Total Expenditure","Schools, colleges, and other educational institutions (e.g., for blind, deaf, and other handicapped individuals), and educational programs for adults, veterans, and other special classes divided by total expenditures" " Governmental administration - Percentage of Total Expenditure","Expenditures over the actions, affairs, etc., of a political unit, people, etc., as well as the performance of certain functions for this unit or body; the action of governing; political rule and administration divided by total expenditures" " Health - Percentage of Total Expenditure","Expenditures or outlays for medical care, prevention, promotion, rehabilitation, community health activities, health administration and regulation and capital formation divided by total expenditures" " Highways - Percentage of Total Expenditure","Operation, maintenance and construction of highways, streets, roads, sidewalks, bridges, and other related structures divided by total expenditures" " Hospitals - Percentage of Total Expenditure","The cost of services provided by hospitals to patients divided by total expenditures" " Natural resources - Percentage of Total Expenditure","Expenditures on natural assets (raw materials) occurring in nature that can be used for economic production or consumption divided by total expenditures" " Parks and recreation - Percentage of Total Expenditure","Expenditure on resources and services provided for the purposes of leisure, entertainment, and recreational pursuits divided by total expenditures" " Police protection - Percentage of Total Expenditure","Expenditure on the protection from danger, crime etc. given by a police force to a community divided by total expenditures" " Public welfare - Percentage of Total Expenditure","Assistance to needy persons contingent upon their need divided by total expenditures" Debt " Debt at end of fiscal year","All debt obligations remaining unpaid on the date specified" " Debt at end of fiscal year - Per Capita","All debt obligations remaining unpaid on the date specified per capita" " Debt at end of fiscal year - Percentage of Total Debt","All debt obligations remaining unpaid on the date specified divided by total debt" Assets " Cash and security holdings","Cash and deposits and governmental and private securities ""bonds, notes, mortgages, corporate stocks, etc., including loans and other credit paper held by state loan and investment funds"" except holdings of agency and private trust funds " " Cash and security holdings - Per Capita","Cash and deposits and governmental and private securities ""bonds, notes, mortgages, corporate stocks, etc., including loans and other credit paper held by state loan and investment funds"" except holdings of agency and private trust funds per capita" " Cash and security holdings - Percentage of Total Assets","Cash and deposits and governmental and private securities ""bonds, notes, mortgages, corporate stocks, etc., including loans and other credit paper held by state loan and investment funds"" except holdings of agency and private trust funds divided by total assets"