United States yearbook - 1982 (1)

Section 10
S tate and Local
Governm ent Finances
and Employment
This section presents data on revenues, expenditures, debt, gross assessed value of property,
and government employment within State and local governments. Nationwide statistics relating to
State and local governments, their numbers, finances, and employment, are compiled primarily by
the Bureau of the Census through a program of censuses and surveys. Every fifth year (for years
ending in “ 2” and "7") the Bureau conducts a Census of Governments involving collection of data
for all governmental units in the United States. In addition, the Bureau conducts annual surveys
which cover all the State governments and a sample of local governments.
Publications issued annually by the Bureau of the Census include a report on governmental finances
which presents figures for the Federal Government, nationwide totals for State and local
governments, by type, and State-local data by States. Also issued annually are a series of publications
on State, city, county, and school finances, and on city, county, and other public employment.
Financial data are published in the GF publication series; employment data in the GE series. There
are also a series of quarterly reports covering tax revenue, and finances of major public employee
retirement systems, as well as a series (GSS) of special studies. Recurrent Publications on Governments
describes the publication program.
Basic information for Census Bureau statistics on governments is obtained mainly by mail canvass
from State and local officials; however, financial data for each of the State governments and
for many of the large local governments are compiled from their official records and reports by
Census Bureau personnel. Financial data on the Federal Government are obtained by the Bureau
from the Office of Management and Budget and are published in the Budget (see page 243).
Governmental units.—The governmental structure of the United States includes, in addition to
the Federal Government and the States, thousands of local governments—counties, municipalities,
townships, school districts, and numerous kinds of "special districts." As shown by table 461, more
than 82,600 local governments were identified by the 1982 Census of Governments. As defined by
the census, governmental units include all agencies or bodies having an organized existence, governmental
character, and substantial autonomy. While most of these governments can impose
taxes, many of the special districts—such as independent public housing authorities, the New York
Port Authority, and numerous local irrigation, power, and other types of districts—are financed from
rentals, charges for services, benefit assessments, grants from other governments, toll charges,
and other nontax sources. The count of governments excludes seml-autonomous agencies through
which States, cities, and counties sometimes provide for certain functions—for example, “ dependent"
school systems, State institutions of higher education, and certain other “ authorities" and special
agencies which are under the administrative or fiscal control of an established governmental
unit.
Finances.—Unless otherwise stated, financial data relate to fiscal years. Most States end their
fiscal year June 30. This was also the practice of the Federal Government until 1976 when its fiscal
year, by an act of Congress, was revised to extend from Oct. 1 to Sept. 30. A three-month quarter
(July 1 to Sept. 30, 1976) bridged the transition. Beginning 1963, local government figures are for
fiscal years which close at various dates during the 12 months ended June 30 of the year specified;
figures for 1962 and earlier years are for fiscal years ended during the calendar year.
Nationwide government finance statistics must be classified and presented in terms of uniform
concepts and categories, rather than according to the highly diverse terminology, organization, and
fund structure utilized by individual governments. Accordingly, financial statistics which appear here
for the Federal Government and for individual States have been standardized and may not agree
directly with figures appearing in the original sources.
Statistics on governmental finances distinguish among general government, utilities, liquor stores,
and insurance trusts. General government comprises all activities except utilities, liquor stores, and
Insurance trusts. Utilities include local government water supply, electric light and power, gas
supply, and transit systems. Liquor stores are operated by 17 States and by local governments in
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