Annual Survey of Governments, 1991: Finance Statistics

For each governmental unit surveyed in the data collection, finance data are provided for revenues, expenditures, indebtedness and debt transactions, and cash and security holdings. Revenue data are listed by source, and expenditures are listed by function and type. Functions include education, administration, transit, and public welfare. Expenditure types include intergovernmental transactions, current operations, and capital outlays. Data also are provided for employee retirement systems operated by governments and for utilities operated by state and local governments.