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                               README for	
     U.S. DEPARTMENT OF COMMERCE--ECONOMICS AND STATISTICS ADMINISTRATION	
                 U.S. CENSUS BUREAU - GOVERNMENTS DIVISION	
	
           Data Base on Historical Finances of State Governments:
                         "State_Govt_Finances"	
                       Fiscal Years 1942 - 2008
                            August 2010
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This ZIP file contains the U.S. Census Bureau's internal data base providing 
historical statistics on the finances of state governments.  It is based on 
the statistics formerly published in the publication series, "State Government
Finances."  

It spans fiscal years between 1951 and 2008 (plus limited data for even years
between 1942 and 1950) and covers the finance topics of revenue, expenditure,
debt, and cash and security holdings.
	
For more information about the data base, refer to the included User Guide, a	
Microsoft Excel file called: _Finance_Publication_Data_Guide.xls

================================================================================
**** IMPORTANT IMPORTANT IMPORTANT IMPORTANT IMPORTANT IMPORTANT IMPORTANT ****
================================================================================

The Census Bureau implemented significant changes to its classification system
for statistics on state government finances effective with FY 2005 data. Some 
of these changes will be obvious (e.g., new variables, no more data for existing
ones, large increases due to expanded coverage of variable). Others, however, 
will not be as apparent.

For more information on these revisions please refer to the following:

  - Data base user document (_Finance_Publication_Data_Guide.xls)
  - Appendix 1 to the Government Finance and Employment Classification Manual
    (2006 edition), viewable on-line:

http://ftp2.census.gov/govs/class06/2006_classification_manual.pdf#page=420

====================	
UNIVERSE DESCRIPTION	
====================	
	
State government finance activities.  Activities of state dependent public
school systems are also included.

The difference between this data base and the State Aggregates one (commonly
called "Rex" and "Dac") is the source of data.  This one is based on the data
published in the former report series, "State Government Finances," since 1951. 
The State Aggregates one is based on data files produced since 1977 (plus 1972).
Thus, this one provides more years of data but less detail.

Note, however, that state government data for 1972 and 1977 and all later years
are identical in these two data bases.

US totals for 1959 exclude Hawaii. US totals for 1958 and earlier years exclude
both Alaska and Hawaii.
 
==========================	
SUBJECT MATTER DESCRIPTION	
==========================	
	
This data base contains statistics on over 650 finance items.  Note, however,
that data are not available for every one of these variables for all years.

These finance data are in thousands of dollars.

Revenue data are provided by source.  Expenditure data are shown by function 
(e.g., education, highways, and public welfare) and by type (e.g., direct, 
current operations, capital outlays).  The indebtedness data show debt 
outstanding at the end of the fiscal year as well as debt issued and retired 
during the year.  Cash and security holdings are shown by purpose and, for 
some years, by type of holding.	

The finance statistics are in terms of current dollar amounts as originally 
reported. They have not been adjusted for price and wage changes occurring 
through the years.
	
Data presented here are statistical in nature and do not represent an accounting
statement.  A difference between total revenue and expenditure does not 
necessarily indicate a "budget" surplus or deficit.

- For detailed descriptions and definitions of terms used in this series,
refer to our classification manual which can be accessed on-line here:	
	
            http://www.census.gov/govs/classification

Population data are in thousands; personal income data are in millions 
of dollars. Both are for the same year as the finance data.
 
Personal income data came from the U.S. Bureau of Economic Analysis (BEA).

=============	
YEARS COVERED	
=============	

This data base covers fiscal years 1942, 1944, 1946, 1948, and 1950 (limited 
detail) and 1951 to 2008.  National totals only are also shown for selected 
years between 1902 and 1940.
	
==============	
FILE FORMATS
==============	
	
The data base is in Microsoft Access 2000 format and is called
"State_Govt_Finances.mdb."  Its over 650 finance items are spread across 
four data tables.

Although this data base is in Microsoft Access 2000 format, you can easily 
query it using Microsoft Excel.  For instructions, see the enclosed file:

            How_to_Query_MS_Access_DB_in_MS_Excel.xls

The user guide is in Microsoft Excel 2000 format and is called 
"_Finance_Publication_Data_Guide.xls." It is an internal document that may 
have sections or features not relevant to your work. It also contains 
additional notes about the data.
	
=====================	
OTHER DATA USER NOTES	
=====================	

- This data base is an internal file of the U.S. Census Bureau. It is an archive
of the data items published in the report series, "State Government Finances," 
since 1951. Limited data are also shown for even years between 1942 and 1950.
These data are based on the periodic censuses of governments and annual surveys
of government finances.

- The data are based on information from public records and contain no 
confidential data.

- Additional information on nonsampling error, survey design, confidentiality, 
and definitions may be found: for 1992 and later years, on our web site 
(www.census.gov) and for earlier years, from the annual report series, "State 
Government Finances," and census of governments publication, "Compendium of 
Government Finances."

- Washington DC is included as an exhibit. Its figures are not included in the
US Total amounts. Fiscal year 2008 data were not available as of the above date.
 
- Numbers like "-11111", "-11333", and "-55555" are flags meaning that the data
item was not published in year cited (see User Guide for details).

- Data users who create their own estimates using these data should cite the
Census Bureau as the source of the original data only.

- Suggested citation: U.S. Census Bureau, Annual Survey of State Government
Finances and Census of Governments (years)

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Outreach and Education Branch	
Governments Division	
US Census Bureau	
U.S. Department of Commerce	
Washington, D.C.  20233-6800	
(301) 763-1586	
	
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