U.S. Department of Commerce

Federal, State, and Local Governments
State and Local Government Finance Data
 
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The United States Bureau of the Census conducts an Annual Survey of Government Finances, as authorized by law under Title 13, United States code, Section 182. This recurrent survey work deals primarily with the finances of state and local governments. The annual sample survey data, collected in non-Census years, has coverage that parallels that of the Census of Governments, i.e., revenue by source, expenditure in considerable functional detail, indebtedness and debt transactions, and financial assets by type.

The Annual Government Finance series consists of several component surveys, some of which are fully described in other portions of this website, but are mentioned here to highlight their inter-related nature. There is a general order in which results of these components are released. Also, the survey data overlap (are used in multiple components), so that users often can obtain statistics in one survey before they are available in another.
* The surveys covering tax statistics are the most current and are released first (State Government Tax Collections and the companion Quarterly Summary of State and Local Government Tax Revenue).
* Statistics about public employee retirement systems also are very current and are generally released next (the annual survey of State and Local Government Public Employee Retirement systems and the Quarterly Survey of Public Pensions).
* These surveys are followed by the annual survey of State Government Finances (which also contains state tax and state retirement systems data).
* The annual survey of State and Local Government Finances is released next. Utilizing data obtained via a variety of mail, Internet, coordinated arrangements with states, staff compilations of source documents, and melding in data from other finance component surveys, it is our most comprehensive source of government financial activity.
* The annual Survey of State and Local Government Finances is generally followed by the associated annual survey of Public Elementary-Secondary Education Finance Data, which contains universe coverage for all public school systems.
The annual survey of State Government Finances contains relatively detailed figures on taxes and all other finances, nationally and for each of the 50 state governments.

The annual survey of State and Local Government Finances contains current estimates of government financial activity. Data include estimates of revenue by type, expenditure by purpose and function, debt, and financial assets by type - all in detail similar to that found in the Census of Governments. Estimates are shown for state and local governments combined, as well as for local governments. (State government data are not estimates, but rather actual measures from the surveys on state government finances mentioned previously.) Geographic coverage includes estimates for all governments nationwide, as well as estimates by state area. Reports consist of viewable tables and data files that users can download from the Internet.

The Public Elementary-Secondary Education Finance survey covers the subject area of public education finances. Reports contain national and state aggregated data for major components of school system revenues, expenditures, debt, and assets. They also provide similar detail, per pupil, for school systems with enrollments larger than 15,000. Data files that contain full survey or enumeration data detail for each covered school system (data for individual systems are public data and not subject to confidentiality limitations) also are available for download at the same site.
 

 Available Data types and number of files vary somewhat depending upon reference year 
* State Government Finances data available in viewable tables, spreadsheets, and public use files
* State and Local Government Finances data available in viewable tables, spreadsheets, and public use files
* Public Elementary-Secondary Education Finances data available in viewable tables, public use files, and SAS datasets

 Reference Information
[PDF] or PDF denotes a file in Adobe’s Portable Document Format. To view the file, you will need the Adobe® Reader® Off Site available free from Adobe.
 
* Government Finance and Employment Classification Manual Explains how government finances and employment data are categorized, and explains the item codes used to create those categories
* Survey Forms printable versions of the latest survey forms
* Sample Design History PDF sampling methodology used for Finance and Employment surveys for 1987-2003

 Contact Information
* Contact us by email or by phone at (800) 242-4523.


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Source: U.S. Census Bureau, Governments Division
Created: November 06 2000
Last revised: June 28 2012