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This collection contains detailed information about 1980 fiscal outlays of the United States federal government to counties and cities. There are two separate files for this fiscal year: a county master file and a city master file. The county file lists each United States county by state and includes appropriations, programs, type of assistance, type of transaction, outlays in dollars, beneficiaries, and state control of federal outlays. The city file follows the same format as the county file, with data for all cities with populations of 25,000 or more. Both the county and city files are arranged by state, with the state summaries preceding the county or city breakdowns.