I Siale Reports on Stale and Local GOlernment Finances and Local GOlernment Finances ... and...

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VOLUME 6

1967

Census ofGovernments

TOPICAL STUDIES NlJMBER 3

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Siale Reports onStale and LocalGOlernment Finances

U.S. DEPARTMENT OF COMMERCE C. R. Smith, SecretaryWilliam H. Chartener, Assistant Secretary for Economic Affairs

BUREAU OF THE CENSUS A. Ross Eckler, Director

BUREAU OF THE CENSUS

A. Ross EcklerDirector

Robert F. Drllry

Deputy Director

Walter F. Ryan

Associate Director

GOVERNMENTS DIVISION

David P. McNelis

Chief

Issued November 1968Library of Congress Card No. A6S-7201

SUGGESTED CITATION

U.S. Bureau of the Census, Census of Governments, 1967Vol. 6, No.3, State Reports on State

and Local Government Finances

U.S. Government Printing OfficeWashington, D.C., 1968

For sale by the Superintendent of DocumentsU.S. Government Printing Offic~

Washington, D.C. 20402

or any Department of Commerce Field Office

Price 51.00

prefaceThis report is one of several publications of Volume 6,Topical Studies, of the 1967 Census of Governments. Itupdates the similar publication, State Reports on Stateand Local Gov3rnment Finances, of the 1962 Census ofGovernments (Volume VI, Number 3). Discontinued serieshave been eliminated and about 125 new titles have beenadded. Annotations reflect the content of the latest issueavailable as of Augu"St"1968.

Thp.periodic census of governments is taken at 5-yearintervals as required by bw under Title 13, United StatesCode, Section 161. Ttl;.; 1967 census, similar to thosetaken for 1957and 19(;2,covers four major subject fields-governmental organization, taxable property values, publicemployment, and governmental finances.

Plans and specifications for this census were de-veloped by the Governments Division in consultation withother offices and divisions of the Bureau, other FederalGovernment agencies, and the Census Advisory Com-mittee on State and Local Government Statistics. Allen D.Manvel, as Chief of the Governments Division prior toApril 7, 1967,played an important part in the developmentof plans for the 1967 Census of Governments.

Sherman Landau, Assistant Division Chief, gavegeneral guidance and coordination to operational phasesof this census. Lynden Mannen, Senior Staff Adviser, wasresponsible for the planning and review of publications.

This report was prepared mainly by Lillian Rymaro-wicz under the general direction of Francis M. Twiss,Chief of the Finance and Employment Branch of theGovernments Division. The lntormatlon presented herewas developed chiefly by reference to the Bureau of theCensus Library holdings of more than 7,000 serial publi-cations on State and local government finances and ac-tivities. This research effort was aided by the Librarian,Dorothy Kaufman, and other members of the library staff.With their assistance items presented here were selectedand compiled from some 1,200available reports of Stategovernments.

The Administrative and Publications Services Divi-sion provided advice and service in the preparation ofcopy for publication. Publication copy was prepared inpart within the Governments Division, mainly by Helen D.Files.

Many State officials provided information and sug-gestions for this phase of the 1967 Census of Govern-ments. Their cooperation is gratefully acknowledged.

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1987 Census of Governments

CONTENTS

Page

Introduction . . . . . . . . . . . . . . . . . . . . . c • • • • • • • • • • • • • • • • • • • • • •• 1

State Government Finances:Page

Alabama. . . . . . . . . . 5Alaska. . . . . . . . . . . 5Arizona. . . . . . . . . . 6Arkansas. . . . . . e • • 7California .. , . . . . . . 8

Colorado .Connecticut .Delaware .Florida .Georgia .

Hawaii .Idaho .Illinois .Indiana .Iowa t •

Kansas .Kentucky .Louisiana .Maine .Maryland .

Massachusetts. . . . . .Michigan .Minnesota .Mississippi. . . • . . . .Missouri .

Local Government Finances:Alabama .Alaska .Arizona .Arkansas .California. . . . . . . . .

Colorado .Connecticut. . . . . . . ,.Delaware .Florida .Georgia .

910111213

1414151617

1819202122

2324252627

5555555556

5757575858

Montana .Nebraska .Nevada .New Hampshire .New Jersey .

New Mexico .New York .North Carolina . . . . .North Dakota .Ohio .

Oklahoma .Oregon. . .. . .Pennsylvania .Rhode Island. . . . . . .South Carolina . . . . .

South Dakota. . . . . . .Tennessee .Texas .Utah .Vermont .

Virginia .Washington. . . . . . . .West Virginia .Wisconsin .Wyoming .

HawaU .Idaho ., .Illinois .Indiana .Iowa III

Kansas .Kentucky .Louisiana .Maine .Maryland .

Page2829303131

3233353637

3839404242434445464,7

4849505152

5858595960

6061616162

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PageLocal Government Finances- -Continued:

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Massachusetts. . . . . .Michigan .Minnesota. _ .Mississippi. . . . . . . .Missouri .

Oklahoma .Oregon .Pennsylvania .Rhode Island .South Carolina . . . . .

Page6970707171

Montana .......... 65 South Dakota. . . . . . . 72Nebraska ......... 65 Tennessee ........ 72Nevada . . . . . . . . . . 65 Texas ........... 73New Hampshire ..... 66 Utah ... co •••••••• 73New Jersey ....... 66 Vermont . ........ 73New Mexico ....... 67 Virginia .......... 74New York ......... 67 Washington ........ 74North' Carolina . . . . . 68 ..West Vir~inia ...... 75North Dakota ...... 68 Wisconsin ........ 75Ohio ............. 68 Wyoming ......... 76

AppendixA. Guide to State Statistical Abstracts. . . . . . . . . . . . . . . . . . . . . . . . .. 77B. State-Issued Catalogs of Own Publications. . . . . . . . . . . . . . . . . . . .. 81C. Selected Bibliographies Issued by State Agencies. . . . . .. . . . . . . . . .. 85

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INTRODUCTIONThis report provides two separate descriptive

listings of periodic official State publications thatcontain statistics, respectively, (a) on finances of theparticular State government, and (b) on local govern-ment finances. These listings are concerned withrecurrent published sources--mainly annual, biennial,monthly, and quarterly publications--and do not coverspecial studies and reports which in some cases havepresented financial statistics not available in periodicsources. No attempt has been made to document theState sources used by the Census Bureau in compilingnational and statewide aggregates of State and localgovernment fmances. I Neither has it been the purposeto include an exhaustive listing of published Statefinancial reports. It is hoped, however, that the entriesfor each State indicate the scope of data generallyavailable for that particular State.

The entry for each official State publication showsthe name of the issuing agency and the title of the reportand provides a brief description of the data covered bythe issue reviewed. Most of these sources are issuedannually, but some are issued biennially and several atsome other interval. Frequency of issuance is shownparenthetically, except where this is evident from thetitle of the report itself.

ST ATE GOVERNMENT FINANCES

The firs~ section of this report presents, for eachof the 50 States, a descriptive listing of periodic officialpublications that contain statistics on finances of theparticular State government. The official State govern-ment sources described in this section have 'Jeenarranged under four headings: .

A. General Financial Report~. As is indt-cated by the listings and descriptiveinformation under this heading, there iswide variation among the States in thenature, scope, and coverage of the com-prehensive official reports on Statefinances. During the 1962to 1967 inter-censal period there has been an increasein summary information and detailavailable for all State funds. In a fewStates separate publications carry sum-mary information and detailed statisti-cal tabulations. For States with bi-ennial reports, the primary source forannual data was noted where possible.In the States where the primary officialpublication on State finances is thebudget document, this basic source islisted distinctively (see Bbelow), ratherthan under this initial heading.

lSee The Relation of Census Statistics ~n Governmenta+Finances to Original Sources, special publication issuedby the Bureau of the Census, February 1965.

B. Budget Documents. Basic annual andbiennial budget documents are listedunder this heading. The official oragency preparing the document is listedas the issuing agency (contrasted to theofficial or agency chnrged with thebudget making authority). For a numberof States separate publications providingsupplementary detail have been in-cluded, e.g., economic reports; detailon State operations, local assistance,and capital outlays; long range capitaloutlay needs; and "budgets as passedby the General Assembly," Also notedare several" summaries" and "digests"designed for more general distribution.However, no effort was made to providecomprehensive coverage tor everyState.

C. Tax Collection Reports. A number ofmonthly and quarterly reports, as wellas annual and biennial publications con-taining data on collections of majorState tax sources-vother than publi-cations covered under A or B, above--appear under this heading.

D. Other Selected Sources. This residualheading is used to list and describebriefly selected periodic reports whichprovide some data not available. insources shown under the three primaryheadings above. In most of the States,a considerable number and variety ofperiodic publications are issued byvarious departments, institutions, andagencies which contain at least somefinancial statistics. This bibliographyis not intended to cover all, or all ofparticular kinds, of these numeroussource documents.

In selecting publications for summarydescription under "D. Other SelectedSources," an effort has been made to in-clude sources that significantly supple-ment primary documents listed underheadings A, B, and C with respect tocertain types of data, such as thefollowing:

1. Fi'lancial statistics of particularState departments or agencies whichare not included or which are coveredless comprehensively in centralsources, such as university systemsor State boards of higher education;toll highway, port, and other trans-portation authorities; State liquor

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store systems; economic develop-ment agencies; and other semi-autonomousagencies.

2. Basic data or supplemental detail onindebtedness, or on nonguaranteeddebt; on State financial assets andholdings of securities; on capitalconstruction expenditure andfinanc-ing; and on State payments to localgovernments.

3. Data providing geographic detail __nState education programs, highwayprograms, public welfareprograms,State or Federal grant-in-aid pro-grams, and the like.

Annual statistics of revenue and expenditurewhich appear in the reports on State finances arecommonly for the State government's fiscal year, anddata on debt, balances, and financial assets are usuallyshown as of the end of the State's fiscal year. Exceptfor three States (as noted in the descriptive listingimmediately under the names of the three States-o-Alabama, New York, and Texas), this means the 12-month period ending June 30. However, in some casesthe fiscal year or period reported for particular fundsor agencies may diffe,r from the State fiscal year.

Each entry for an annual or biennial sourceshows in parenthesis, following the report title, thereference year, or years, of the most recent issueknownto be available' when this listing was preparedfor publtcatton-vl.e., late in August 1968. This entrywill generally indicate the usual interval betweencoverage pertod and publication date, but in someinstances there may be extensive variation inthe timingof a recurrent publication. In addition, for each itemappearing under "A. General Financial Reports," themonth and year that the report was received by theBureau of the Census Library is shownbelow the titleentry. The library has requested and presumably isscheduled to receive upon issuance substantially allrecurrent publications within the scope of this bibli-ography. However, in some cases there may be asubstantial interval betweenpublicationdate andreceiptof a particular State report.

For the "Budget Documents" Iisted under headingB, the date of submission of the budget report to theState legislative body is shownbelow thebudget title.

LOCAL GOVERNMEN1' FINANCES

The second section of this report provides asummary descriptive listing of periodic State publi-cations that contain statistics on local governmentfinances. Every State government regula:dy issuessome such data, but there is considerable interstatevariation in the nature and coverage of the financialinformation thus reported. There are a few Stateswhere rather extensive data on local governmentfinances are published by unofficial, nongovernmentalagenctes, generally based on information gathered butnot published by some State office. Several such

unoffiCial periodic sources are cited herein, supple-menting the listings that appear for official Publicattonsof the State concerned. However, there has been noeffort to locate and report all unofficial sources ofthis nature.

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In this section, the publications for each Statehave been grouped under three headings, as arplfcable:

A. General Financial Reports. MostStatesissue recurrent reports containing sta-tistics of local school finances, and anumber publish financial data for oneormore types of local governments--mainly for counties and for munici-palities. In the last 5 years, sevenStates initiated newseries on financialstatistics pertaining to all, or sub-stantially all, of their local govern-ments. This brought to one-third thenumber of States whichpublishcompre-hensive data on their political sub-divisions.Periodic sources that provide compre-hensive financial data for someparticu-lar type of single-function government,such as school districts or specialdistricts, are included under thisheading, as well as reports with abroader coverage.

B. Property Tax Assessment and LevyData. Most of the States issue one or'iiiOre periodic reports dealing withassessed valuation of property for localtaxation and local tax levies. (For someStates, reports detailing State activityin the area of property tax equalizationare included.)

C. Reports Conta:tningOtherTypesofData.Entries under this heading appear foronly about one-half of the States. Thesepublications typically provide data onsome limited aspects of local finance,such as indebtedness, nonpropertytaxes, or expenditure for certainfunctions or purposes.

The local government revenue and expendituredata whichappear in these State sources are commonlyfor local governments' fiscal years, and figures onlocal indebtedness and financial assets are shown asof the end of local fiscal years. For school districtsin most States, this means the 12-monthperiod endedJune 30. However, there is no such prevailing patternof fiscal year timing for other kinds of localgovernments.I Property tax data in State sourcesgenerally pertain to valuations set as ofsomeparticulardate within the reference calendar year and leviesextended against such valuations.

2The ir.dividual.State reports issued as Volume VII ofthe 1962 Ceusus of Governments summarize the timing offiscal y~ars which applied at that time to various typesof local governments in each state. state and LocalGovernment Special Studies No. 48, issued April 1965,brings together these data in a single publication.

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Immediately following the report title, each entryshows the reference year, or years, of the most recentissue knownto be available when this listing was finallyreviewed--i.e., late in August 1968. This entry willgenerally indicate the usual interval between coverageperiod end publication date, but in some instancesconsiderable variation in the timing of a recurrentpublication may be encountered. Ordinarily, the reportyear citation will directly reflect the most recentperiod covered by the source--for example, an annual"1967" financial report (or a biennial source for "1966to 1967") would include data for local governments'fiscal years ended in 1967. However, in some casest}t,e local figures in a particular source are not asrecent as the offiCial report date might suggest, andthis fact has been indicated as part of the publication-date entry.

ADDITIONAL" ST ATE PUBL ICATIONS

Three listings are included here to provideadditional sources on State publications. In AppendixA,there is a reprint of State statistical abstracts' whichprovide a one-volume reference for financial and otherdata for particular States. Appendix B presents acompilation of State-issued catalogs of their ownpublications and AppendixC provides selected bibli-ographies issued by various State agencies on topics ofState and local finance of particular significanceduringthe last 5 years.

3statistica1 Abstract of the United states. (1968)pp. 981-984.

"PRECECfNGPAGE BLANK . Ncgt~~~~overnment Finances

ALABAMA

(state fiscal year enos September 30)

A. GENERAL FINANCIAL REPORTSDepartment of Finance (State Comptroller, StateAuditor, and 8tate Treasurer), Annual Report. 1967.Report received January' 1968.The State comptroller summarizes gross receipts bysourcel grosa expenditures by character and object,and balances for all funds by agency accounts; alsoreports net disbursements by character and object, byfunction, and by principal activity. Separate reportsdescribe the complete transactions for each departmen~The auditor reports tax collections and departmentalreceipts in extensiv~ detail, including breakdown bycounty where applicable; the auditor's balances areanal;y'zedrelative to the cash balances shown by thetreasurer for each agency and fund account. Interestand bonn redemption requirements due in ~ach fiscalyear until retirement are shown for each issue out-standing at the close of the year.The treasurer's statement gives a condensed recapitu-lation of cash receipts, disbursements, and balancesfor all fund and agency accounts. State fund depositsoutside the Treasury, by institution, and securitiesheld, by type of fund, are listed. Information dndebt service is on a date of remittance basis.

B. BUDGET DOCUMENTSDepartment of Finance, Division of t.he Budget, ~_of Alabama Budget (Biemlial). 1968, 1969.Submitted May 1967.Includes a summary statement for the latest completefiscal year showing receipts, disbursements, andbalances, for all funds by fund, but such data are notshown for the current or budget years. General Fundrevenues are given by major source. The bulk of taxrevenue is detailed ip the 8tatement of the SpecialEducational Trust Fund. Other earmarked revenues,e.g\, Federal grants, are shown in a separate state-ment. On the expenditure side, the schedules showor~anizational units by appropriation nccount withactivity and character and object breakdowns. Interestrequirements and debt retirement schedules are givenby issue for all general and indirect obligation bondsoutstanding at the beginning of the biennium.

C. TAX COLLECTION, REPORTS1. See A. and B. above.2. Department of Revenue, Quadrennial Report. 1963

to 1966.Data on tax collections, by source, collectionexpense, and refunds are shown for each of the 4fiscal years covered. Includes figures on salestax collections and on estimated gasoline tax

ALABAMA--Contlnued

revenue, by county. (A monthly report ( ~Collection Journal, is also available.)

D. OTHER SELECTED SOURCES1. Alcoholic Brverage Control Board, Annual Report.

1967.Detailed data on operations and financial statis-tics of the State liquor stores system arereported with comparative data for the previousyear. Includes data on collections of beer taxesand State and county alcoholic beve~age licenses.(A condensed summary is published monthly.)

2. Department of Education, Annual Report. 1967.Statistical and financial report mainly concernsState programs for local schools including Statepayments to individual schools. Also includessummary statements of ~tate contributions andFederal recerpts for all institutions of publiceducation, by program.

3. Department of Pensions and S~curity, AlabamaSocial Welfare: Annual Re ort for Fiscal Year

Bimonthly; Nov.-Dec. issue is the agency's annualreport).Covers public assistance and other welfare pro-grams and activities, including summary anddetailed financial statements showing fund bal-ances; recedpbs by source; and expenditures byprogram, object, and county.

ALASKA

A. GENERAL FINANCIAL REPOR'rSDepart.ment of Administrati0n, Annual Financial Report.1967.Report received January 1968.A combined summary statement of receipts, expendi-tures, and balances includes all State and Stateagency funds except for the Alaska Housing Autho~ityRevolving Fund, certain,excepted operating funds ofthe University of Alaska, and the Alaska State Devel-opment Corporation. Supporting statements show gen-eral fund revenue in extensive detail by source; all"other fund revenues" are also included by majorsource. Expenditures are related to appropriationaccounts and are broken down by organization unit,activity, and cnarac ter and object. For most accountsa narrative description of the program is also given.Information on debt and debt transactions includesloans from the General Fund to other jurisdiotions,bond authorizations, borrowing activity during thereport year, and principal and interest reqUirementsthrough maturity of the indebtemless outstanding atthe end of the year. (The balance sheets and revenueand expenditure summary schedules are reprinted inYour State Finances for popular distribution.)

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B. BUDGET DOCUMENTSDepartment of Administration, Division of Budget andManagement, Budget Document (.Annual). 1969.Submitted January 1968.Combined statements on operating programs, sharedrevenues, and capital construction are shown by sourceof funds. Expenditures are shown by character andobject breakdown. Analysis is made of year-endbalances of major funds. Figures in the document areactual for the prior year and estimates for currentand budget years. Tables present detail on taxes,Federal grants, other revenue~and borrowing fur alloperating funds; for expanditures, detail is given byorganizational unit and program and by'character andobject. Data on distributions to local government arereported by individual unit. Capital outlay expendi-tures and estimates are shown by project and method offinancing.

C. TAX COLLECTION REPORTS1. Department of Administration, State Revenue

Sources. Actual and Estimated (Annual). 1967 to1973.Detail of State tax revenue and other State reve-nue in terms of actual amounts for each of the twomost recent fiscal years, and estimates for thecurrent year and each of the next 5 years. In-cludes information on tax bases, rates, andallocations.Department of Revenue, Statement of Licenses andTaxes Collected (.Annual); 1967.Reports fiscal year collections from all taxesadministered by the department, by source,compared to the prior year; also shows allocationby judicial district for the current year.

D. OTHER SELECTED SOURCESUniversity of Alaska, Financial Statements,Comptroller's Report (Annual). 1967.Covers operations from State funds, auxiliajY enter-prises, Federal research grants and contracts, and allother receipts for general or restricted purposes.Includes activities of the community colleges andseparately orggnized bureaus which are integral unitsof the university but are wholly supported by Federalc0ntracts.

I:.RIZONA

A. GENERAL FINANCIAL REPORTS

State Auditor, ~ual Report. 1967.

Report received January 1968.

ARI%ONA--Contlnued

A combined statement of cash receipts, transfers,disbursements, and balances appears for all funds andby individual funds for 3 fiscal years: Emphasis insupporting data is on flmds from own sources and oncosts to the State. Tables give tax collections bysource, Federal receipts by purpose, and all otherincome Qy source and fund. Expenditures are given byfunction, organizational unit, character and object)and county, where pertinent'. Includes State agencydebt transactions; also, cash and investment holdingsof each fund account balance.

B. BUDGET DOCUMENTS

Department of Finance1 Executive Budget (Annual).1969.

Submitted January 1968.Data, covering a 3-year span, are actual for the prioryear and estimated for the current and budget years.Summary statements include receipts, disbursements,and balances fo~ all funds; but the emphasis inschedules by indi~idual organizational units is on theGeneral Revenue Fund. General revenue is detailed bycollection agency and source; other funds are given bymajor source 'of receipt. Expenditures are shown intotal, but detail by activity and character and objectare limited to appropriated funds. For 1969 the budgetrequests made by the agencies are accompanied by theGovernor's recommendations. A narrative descriptionof program is included with the statistical summary ofeach agency.

C. TAX COLLECTION REPORTS

1. State Tax Commission, Annual Report. 1967.

This report replaces the biennial editionpreviously published. New features, as specifiedby statute, include a narrative description ofadministration and enforcement activities for thefiscal year and recommendations of proposed legis-lation for improvement of the tax system. Statis-tical tables cover administration and collectionsof the principal State taxes except highway-userand other special purpose revertues. Summarizesand shows in detail collections of income, generalsales, and tobacco and alcoholic beverage taxes,including data by county. For the most part, datacover a lO-year period of actual receipts andinch.lde estimates for t.le current year. Alsoincludes detailed data on State and local propertytaxes levied, tax rates, and assessed valuation.

2. State Tax Commission, Sales Tax Division, Statis-tical Statement (Annual). 1967.Net taxable income reported, tax rates, and netsales tax collections are shown by county and bytype of business. Also reports data on distribu-tions to counties, cities, and State funds. fAmonthly summary is also published.)

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D. OTHER SELECTED SOURCES1. State Highway Department, Annual Financial Report.

1967.

'.Summary and detail of receipts by source andexpenditures by program are reported by organi-zation units and by character and object. Con-struction expenditure is shown by individualproject and county location.

2. Arizona Power Authority, Annual Report. 1966.Shows ba'Laner, sheets and income and expense state-ments for 2 calendar years, operation budget forcurrent year, and statistical tables on purchasesfor resale, production~ distribution, and sales ofelectrical energy.

3. Department of Public Welfare, Annual Report. 1967.Data on sources of financing and State expendi-tures for all public welfare programs arereported, with State direct payments shown bycounty for major programs. (~lso issues a monthlyreport.)

4. Office of the Post Auditor, Federal-State FiscalResearch Officer, Report on Federal Grant-in-AidPrograms in the state of Arizona (Annue.l). 1967.Il'lcludesgrants-in-aid (formula grants), speclalproject grants, research contracts, traininggrants, and cooperative agreements which arechanneled through the State. Funds paid directlyto State agencies, local units, and privateorganizations are 'ilso listed. No breakd own isgiven for funds distributed to local units andprivate nonprofit institutions,

5. State Land Conmissioner, Annual Report. 1967.Reports inventory of lands and receipts theref1"om,incl,~ing Federal grants; distribution of income,by fund, and expenditure by character and object;balance sheet data for each appropriation account.

ARKANSAS

A. GENERAL FINANCIAL REPORT.'3State Comptroller, Finance and Taxation in ArkansasState, Counties, Municipalities and School Districts(Annual). 1966.Report received January 1967.The State portion of the report has summary statementson receipts, transfers, disbursements, and balances ofall State treasury fund accounts for each f~ld.General f'~nd revenues are given in detail and specialfunds by major sources; a separate statement, however,itemizes receipts from the Federal Government byfunction, State agency or program. Summarizes anddetails expenditures by function, activity, and

ARKANSAS- -COntinued -:\,

character and object, by agency. State aid paymentsare listed by individual units, by program; construc-tion outlays by project; and debt service and debtretirement obligations (for direct and nonguaranteedissues) by fi£~al year of maturity.

B. BUDGE'" DOCUMENTS1. Legislative Council, Budget Manual (Biennial).

1968, 1969.

Submitted January 1967.

There are no summary statements of revenues orexpenditures for any fiscal period. (See B.2.below.) Budget line items are broken down inminute detail by fund, agency, activity, andcharacter and object. The basic format showsactual expenditures and appropriations for 1966and agency requests, executive recommendations,and recommendations of the Legislative Council foreach of the 2 budget years.

2. State Comptroller (prepared for the LegidlativeCouncil), Summary of General Revenue BudgetRequests and Estimated Revenues for the 1967-69Biennium.

Submi tted January 1967.

Summarizes all State Treasury Fund receipts,expenditures, and balances for each year of theprior biennium. No estimates are given forrevenues of current or budget years. Also hassummaries of General Fund allotments for the lastyear of the prior biennium and the f-irst Yl:ar ofthe current biennium, estimated allocat:tous forthe current year, and requirements to meet thedepartmental requests for each of the budgetyears. For all indebtedness outstanding at theclose of the f'irst yea!' of the biennium, maturityschedules and interest requirements are given foreach fiscal y~ar to maturity.


1. State Revenue Department, Statement of GrossCollections of'Major Taxes (Monthly). --

State taxes for general and earlIlarkedpurposes bysource are reported for current month and fiscalyear to date, with prior year comparisons"

2, State Revenue Department, Biennial Report. 1965,1966.Reports general and special revenues from Stl'lt.etaxes for each of the 2 fiscal years. Also showscomparative data on gross tax collections bysource for 10 fiscal years. Includes descriptiveinformation of each major tax and summary histor-ical data on tax collection costs.

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ARKANsAs--Contl .....ed

D. OTHER SELECTED SOURCES1. State Treasurer, Biennial Report. 1965, 1966.

Shows summary statements of receipts, disburse-ments, and balances, for all funds. by fund.Reports detail of receipts, general and special,and disbursements of the State apportionment fund.Includes detail on investments in securities, byfund and by type of holding, and on bondedindebtedness.

2. Department of Public Welfare, Annual Report. 1967.Summary and detailed data on sources of financingand State expenditures are reported for all publicwelfare programs, including data on State cashassistance, by program and by county.

3. State Highway Commission, Biennial Report. 1965,1966.Reports detail of highway-user imposts, Federalaid, and other highway revenues, with monthlydistributions, by source and purpose. Expenditurasfor maintenance and construction in detail arepresented by project and by county. Shows Stateaid payments by program and by county.

4. War Memorial Stadium Commission, Accountant'sReport (Annual). 1967.Balance 3heet, surplus statement, and income andexpense statement are shown for the current andprior yeari transactions of the bond retirementfund are reported for past 5 years.

CALIFORNIA

A. GENERAL FINANCIAL REPORTSState Controller, Annual Report. 1967.Report received February 1968.Presents combined statements of financial conditionand operations for all funds, by fund groups, exceptfor the nonappropriated funds of the university. Com-parative summaries show for 2 years revenues of gov-ernmental cost funds, by source of income, and expend-itures therefrom by functi.on, activity, and characterand object. Separate tables present data to establishthe transition to a complete system of accrualaccounting beginning July I, 1967.Detailed schedules describe operations by individualappropriation account. Supplemental tables itemizereceipts from the Federal Government by program andrecipient agency and from investments by agency.Subventions and shared revenues are shown by countyand for some programs also by individual cities. Re-capi tulates borrowing transactions. of general obliga-tion and revenue bonds. (A preliminary report is gen-erally issued 3 months after the close of the fj.scalyear which gives cash basis summary statements for theGeneral Fund and All Other Government Cost Funds.)

CAL IFORNIA--Contlnued

B. BUDGET DOCUMENTS1. Department of Finance, Budget Division, Budget

(Annual). 1969. (Presented :f.nthree volumes'listed below.)Submitted February 1968.a. ~tate Support and Local Assistance

The introductory segment summarizes income,outgo, and balances (actual in 1967 and esti-mated for 1968 and 1969) of the general andspecial funds budgeted for "State Operations"and "Local Assistance." Other analyses show(1) trends in State tax collections since 1951,(2) cash and accrued revenues for the budg)tperiod, (3) summaries of the budget period,and (4) summaries of the budget estimates bytype of appropriation and relationships of the"budget; bill" to total expenditures from theState's own SOUl'ces of revenue. For all otherfunds (Federal grants and contract awardS,public service enterprises, bond, debt service,revolving, and trust and agenClY funds) summarydata show balances on hand for each fund group(by individual f·.md) at the close of 1966 and1967 and estimated expenditures from Federalfunds by program and agency for the.budgetperiod.Schedules for individual agencies give data ontotal operating expenditures from all funds byfund, function, activity, character and organi-zational unit for 3 years. Accompanying narra-tive describes workload, program objectives,and performance levels. Statements on localassistance include summaries and detail ofState subventions, redistribution of Federalfunds, and shared revenues by program and typeof local government.

b. Budget Supplement, Detail of AuthorizedSalarie~and Wages

t} • Capi tal Outlay Budget and Five YearConstruction ProgramGives a comparative statement of expendituresby program, function, organizational unit, andsource of financing with a separ~te statementfor Federal grants and contracts. Allprojects underway, planned, and projectedare listed with accompanying statementsdescribing need and priorities.

2. Department of Finance, Budget Division;·From theCalifornia State Budget (Annual). 1969.,Reprints the Governor's message and summary state-ments of the main budget document (item B.l.a. above)and the general analyses from the capital budget(item B.l.c. above).

3. Department of Finance, Economic Report of theGovernor (Annual). 1968.Expands on the recent economic situation and theprospects for the current and subsequent budgetyears affecting the tax base and demands for gov-ernmental services which are outlined in thevarious budget documents.

STATEGOVERNMENT FINANCES 9

CAL IFORNIA--Contlnued CAL IFORNIA- -Continued

4. Joint Legislative Budget Committee, Report of theLegislative Analyst (Annual). 1969.Each appropriation account in the operating andcapital budgets is commented on together withrecommended legislative action or proposal forreexamination of policy. An independent analysisis made of the economic forec'.sts underlying thebudget estimates and a review of the overallborrowing policy is also included. In addition,the programs financed wholly or in part by non-appropriated funds are described in greater detailthan in the formal documents.

C. TAX COLLECTION REPORTS1. State Board of Equalization

a. Annual Report. 1967.Presents statement of expenditures or theboard and summary data on collections of allState taxes. Also reports detail on revenuesfrom board-administered State and local salesand use taxes, alcoholic beverage excises,highway-user taxes, and taxes on insurancecompanies. Asses~ed valuation data are shownby city and county and by class of property,and property tax levies and average propertytax rates are presented by county. Includesdata on county ratios of assessed to full cashvalue of locally assessed tangible property.

b. Trade Outlets and Taxable Retaii Sales inCalifornia (Quarterly).Total sales tax permits and taxable sales byindividual county are presented with breakdownof transactions inside and outside cities.Data by type of business are shown in detailfor the State total and the 32 most populouscounties and appear by major category for allcounties and the 168 largest cities,

2. Franchise Tax Board, Annual Report. 1966.Reports summary ann'detailed data on returns andcollections of individual and corporation incometaxes. Includes information on bases, rates, andadministration of the State income taxes, statis-tics of income analytical data for the calendaryear, and historical statistics.

D. OTHER SELECTED SOURCES1. Department of Public Works, Annual Report. 1967.

This report supersedes the annual reports of theDiviAion of Highways and the Division of Bay TollCrossings which were prevf.ous'ly issued separately.Summary and detailed f"t.atement.sof financialcondi ..ion and transactions of the Divis'ion ofHighways are presented with separate statementsfor the various State toll bridge agencies andprojects. Includes data on State highway expendi-ture for construction and maintenance by countyand apportionment of revenues from motor vehiclefees and fuel taxes to cities and counties, bycounty, for the report year and estimates for thecurrent and budget years.

2. U~versity of California, Financial Report(Annual) • 1967.Includes combined statement of centrally adminis-tered programs and of all campuses showing incomeby major source, expenditure by program andcharacter and object, balances by type of assets,and outstanding indebtedness by purpose. Similardata appear for each institution and program.State lTeasurer, California Bonds, Statement ofBonded Debt of the State of California (S~mi-annual).Presents detail of State bonded debt as of thedate reported, by purpose, interest rate, andmaturity date, by issue. Also shows schedule ofannual interest and bond redemption requirements.

4. San Francisco Por-t Authority, Port of SanFrancisco Financial statement (Annual). 1967.Shows income and expense statement for 2 fiscalyears and balance sheet data as of the close ofthe fiscal year.

5. State Controller, General Fund Statement(Monthly).Presents cash receipts by source, cash disburse-ments by major functions, and data on cashcondition. Data on transactions for the month andthe fiscal year to date are shown with comparativedata for the previous year.

COLORADO

A. GENERAL FINANCIAL REPORTSstate Controller, Fiscal Digest (Annual). 1967.Report received January 1968.Summary and receipts, expenditures, transfers, andbalances of the cash and general revenue funds arepresented by function and activity or by agency.State assistance to countie8, cities, and town bypurpose is reported by individual unit. (Detaileddata are contained in unpublished statements andrecords; see also B.l. below.)

B. BUDGET DOCUMENTS1. State Controller, Budget Report (Annual). 1969.

Submitted January 1968.Part I presents combined statements of all Staterevenues by source of receipt and all Stateexpenditures by department, institution, andagency and means of financing(actual for pastyear and estimated for current and budget years).Also shows summaries with extensive breakdown ofGeneral Revenue and Capital Construction Fundsincome, e~penditure, and balances. For the

10 STATE SOURCES

COLORADO--Contl ..... d

General Revenue Fund an "adjusted expendituretrend" analysis notes changes in accounting andmethods of financing which affect comparabilityot data for an 8-year period.Part II supplies extensive detail on staterevenues includ5.ng historical data on taxreceipts, analysis of tax bases, and factorsunderlying needs for state services during andbeyond the immediate budget year. In Part III,agency budget schedules show expenditure data byprogram or activity and by object; generally, astatistical summar,y of workload and figures on themeans of financing is reported acoompanied by anarrative explanation. Debt transactions b3' issueof revenue bond indebtedness and State paymentsto retirement funds are also included.

2. State Controller, Capital Construction Budget(Annual). 1969.Presents detailed data, by project, on capitalconstruction programs summarized in the annualbudget. Includes requests of agencies, depart-ments, and institutions for capital outlayprograms for ensuing 5-year period, with statis-tical data and descriptive information on eachproject. Tables include capital constructionprojects in process by appropriations, expendi-tures, revenues annually from 1960 to 1968,agency requests not recommended by the budgetagency, and priority listings within groupingby function.

C. TAX COLLECTION REPORTS1. Department of Revenue, Annual Report. 1967.

Comparative statements of tax collections arepresented by source for 2 fiscal years. Summarydata on refunds, net collections, and administra-tive costs are reported, as well as data bycounty on income tax receipts, sales tax collec-tions by major business class, and for motorvehicle license receipts. Also includes histor-ical information on tax sources and trends.

2. Department of Revenue, Sales Tax StatisticsSummary (Monthly).Data appear on sales tax returns, gross and tax-able sales, and sales tax coIlections by county.State-wide summaries by major. business classes ofmonthly data are presented for current and prioryears.

D. OTHER SOURCES1. State Treasurer, Annual Report. 1967.

Summary statement of receipts, disbursements,transfers, and balances are reported by fund.Also shows detail of investment holdings, by fundand by type of holding. Includes balance sheetdata. (A quarterly report is also available.In addition this office publishes annually StateTreasurer Cash and Custodial Activi'ties, a --popular version of the above largely tabularpresentation.)

COLORADO- -Continued

2. Department of Highways, Financial Statement(.Annual)• 1967.Presents detail of departmental revenues by sourceand expenditures by project and by county. In-cludes data on finances of the Denver-BoulderTurnpike and on administrative operations of thehighway department. (A condensed summary ispublished monthly.)

3. Department of Public Welfare, Fiscal Report(Annual). 1967.Summa~r and detailed data on sources of funds andState expenditures for all public welfare pro-grams, are presented by program and county"

CONNECTICUT

A. GENERAL FINANCIAL REPORTState Comptroller, Annual Report. 1967.Report received April 1968.Presents combined balance sheet and summary statementof cash receipts and disbursements for all fundsexcept trust funds held by the State treasurer. Alsoseparate statements appear for each fund. Supple-mental tables show estimated and actual revenues fromtaxes, Federal grants, and other sources and expendi-tures by major function and characte~ and object.Agency detail is by appropriation account showing thetotal available, amount expended, and balance carriedforward. Also shown is a summary by character andobject. Capital outlays a~e given by project. Trans-act.ions of bond funds are in detail by issue for thecurrent year and cumulatively from the initialauthorization.

B. BUDGET DOCUMENTSDirector of Budget, Budget Report (Biennial). 1968,1969.Submitted Februar,y 1967.The "Budget in Brief: (Part I)" generally presentssummaries in combined 2-year amounts for the currentand budget bienniums. Exceptions are as follows:General fund revenues by source of receip.t shownfor each of 4 previous years and estimated for thecurrent and each budget year; State payments to localgovernments from State and Federal sources shown forthe past year by function and activity or program,and estimated for the current year and the budgetbiennium; and borrowing and debt service transactionsgiven armually for the current and budget periods.Part 2 presents in detail annual expenditure data forall agencies, by agency, function, activity, and·character and object. This section shows expendituresfor the previous year, estimates for the currentyear, and agency requests and executive recommenda-tions for each of the 2 budget years. Descriptiveinformation and statistical data on programs andacti~ities are included.

STATE GOVERNMENT FINANCES

CONNECTICUT --Continued

A separate tabulation provide~ detail by project oftotals for capital outlay described above. Anotherexhibit includes the proposed appropriation act.


1. State Tax Department, Research Division,Com arative statement of Certain State Tax

Monthly; June issue has fiscal year

Contains data on collections of substantially allstate taxes, by tax source, for the current monthand fiscal year to date compared to the prioryear.

2. State Tax Department, Sales and Use Tax Informa-tion (Quarterly).Statewide summary on sales and use tax trans-actions and taxes collected is presented bybusiness class. Total transactions and the numberof reporting establishments are given for eachtown.

D. OTHER SELECTED SOURCES1. State Treasurer, Report for the Fiscal Year.

1967.

Summary data on cash receipts, disbursements, andbalances, by fund, are presented with supplementaltables on revenues accruing to institutions. Cashand investments are shown by type of security andby fund. Includes also detailed data on debtoutstanding and debt transactions.

2. Commission of Finance and Control, Digest ofConnecticut Administrative Reports to theGovernor, 1966-67 (Annual).Includes condensed versions of program descrip-tions and costs of services of the several Statedepartments and agencies by functional groupings,e.g., public works, public protection, correctiveand associated agencies, conservation and naturalresources, health, public welfare, and education.Also reprints summary statements on State financesand State personnel.

3. State Highway Department, Financial Report for theFiscal Year. 1967.Summary statements of financial condition andoperations of all State regular and toll highwayfunds are presented, as well as detailed data onhighway expenditures by program, by project, andby character and objent.

4. Research Commission, Annual Report. 1967.Calendar year summary and project detail onprojects aided are presented by type of recipient.Also shows data on the State technical servicesprogram.

11

DELAWARE

A. GENERAL FINANCIAL REPORTSSee B.l. below.

B. BUDGET DOCUMENTS1. Office of Budget Director, Budget and Financial

Report (Annual). 1969.Submitted February 1968.Summary statements of receipts, disbul'sements andbalances of all funds for the previous year arepresented, along with supplemental detail state-ments for the general fund and for the "extra-budgetary" special funds. Appropriations andbudget estimates and recommendations relate onlyto general fund amounts.Detail of general fund revenues is shown for thepast year by source and by collection agency, andestimates are supplied for the current year andthe budget year. On the expenditure side, summaryand detailed d~ta are given by appropriation,function, agency, and character and object.Budget statements and schedules show disbursementsfor the past year, appropriations for the currentyear, and agency requests with executive recommen-dations for the budget year. Debt transactionsfor the past year are presented by issue, withopening and closing balances, interest rates, andmaturity dates. I

(2. State Planning Office (with the assistance ofBudget Director's Office), Adopted Annual CapitalBudget and Capital Improvement Program. 1968 to1973. I

~I

iFrequency of presentation is at the discretion ofthe Governor; the above edition is the fourthsince the initial presentation in 1961. Data in-clude revenue forecasts, capital program requestsby project, major functions, type of financing,and timing priorities as approved by the Governor.

C. TAX COLLECTION REPORTSDelaware State Tax Commissioner, Annual Report. 1966.

Presents descriptive information and detailed sta-tistics on State taxes administered by the departmentand on major tax bases. (Does not cover highway-use~taxes.) Shows tax collections by source for 2 years,with data by county for the principal taxes.

D. OTHER SELECTED SOURCESState Highway Department, Turnpike Section, JFKMemorial Highway Annual Report. 1967.

Presents detailed statements on receipts, disburse-ments, balances and investments of operating funds;construction outlays currently and cUlI'11lativelyfrominception; outstanding indebtedness and sinking funds.

i'I

1

12 STATE SOURCES

FLORIDA

A. GENERAL FINANCIAL REPORTSState Comptroller, Annual Report. 1967.Report received Februar,y 1968.Combined statement for all funds shows annual revenueby source and expenditures by function for a la-yearperiod. Supplemental tables show ~he following fora 2-year period: Revenue and nonrevenue receipts bysource; expenditures by function and character andobject, by department; and cash and security holdingsby fund.For the general revenue funds, detail is by appropria-tion account showing total amounts available andexpenditure by agency, activity, and character andobject. Separate statistical information on Statepayments from o~~ sources and by reallocaticn ofFederal funds to local governments by program andindividual county is reported with data also bymunicipality for certain programs. Capital outlaysare listed by project under purpose and organizationaluni t heads and by means of financing. (The summarystatements debcribed above are generally publishedwell in advance of the complete report.)

B. BUDGET DOCUMENTSBudget Commission. Report to the Legislature(Biennial). 1968, 1969.(Presented in two volumes.)Submitted Februar,y 1967.Volume 1 has summary statements and detail on receipts,disbursements, and balances for 2 prior years.Revenue estimates (with basic assumptions underlyingthem outlined in narrative) are given by source foreach year of the bienni1m. Estimated expenditures forthe current biennium an~ requested and recommendedappropriations for the budget period are given bydepartment or agency and appropriation account.In the basic budget format the department or agencyschedules show appropriations and expenditures foreach year of the current biennium; agency requestsand Budget Commission recommendations are shown foreach of the budget years by pertinent "appropriationcategor,y" (salaries, other personal services, employeeinsurance premiums, expenses, food products, operatingcapital outlay, debt service, and grants-in-aid).Workload statistics are frequently included, and theaccompanying text provides explanator,y material.Agency requests for buildings and other major capitalimprovements are listed by project with costs as sub-mitted by the agency and as recommended by the exec-utive for the budget biennium. An extensive programspanning a 20-year period is included for the Depart-ment of Education and the Board of Regents followingthe departmental presentations in volume 2.

C. TAX COLLECTION REPORTS1. State Comptroller, Annual Report. 1967.

FLORIDA •• Contl .....ed

Summar,y and detailed data on tax revenues,refunds, and distributions appear in the basicstatements and tables (see A. above). Separatetables present detailed data on State taxcollections, including sales tax collections bymonth, county, and trade classification; gasolinetax (lolletctionsand allocations by county; in-tangibles tax valuations and collections bycounty; and historical figures on selected taxes.

2. Florida Revenue Commission, Sales Tax Collectionsby Counties (Monthly).Figures are for current month compared to theprior month and to the same month of the prioryear. (Also includes gasoline tax collectionsand CO'l!nt~lapportionment.)

D. OTHER SELECTED SOURCES1. State Board of Administration, Report (Annual).

1967.Presents explanatory information and data onbonded debt, debt service accounts, and relatedtransactions, administered by the Board of Admin-istration for the State Road Department, theState Board of Education, the Florida DevelopmentCommission, and various other State agencies, aswell as certain county and school district debtand funds. Includes detailed data on debt issued,retired, and outstanding and on investments bytype of holding.

2. Florida State Turnpike Authority~ Financialstatements (Annual). 1967.Presl3nts detail of toll revenues and otherreceipts, expendi turl~S, debt, and balances, in-cluding data on investments by type of holding forthe calendar year.

3. Jacksonville Expressway Authority, Annual Report.1967.Gives income and expenditure statements for thefirst full year of operation. Also has totalconstruction costs of the completed facility anddetail on balances, reserves, and bonded in-debtedness.

4. State Treasurer, Bond Department, Securities Heldon June 30 (Annual). 1967.Detail on treasurer's holdings of securities, byfund and by type of hold ing •

5. State Board of Regentsa. Biennial Report. 1965, 1966.

Centrally administered functions--continuingeducation, capital outlay, and debtmanagement--are shown in summary and by indi-vidual institution. No summary statements aremade of the operations of the UniversitySystem as a whole, but separate reports areincluded for each facility.

,~=""-. ="'-4-':"'~"~T""= ~~V=-$.>"""",,,,;c

q"


FLOR IDA--Contlnued

b. C\lrrent Operating EjCPenditures by Funds(Annual). 1965.Analyses include totals for the system and foreach indiv~dual institution on expendituresfor various functions, administrative units,and selected programs. Also includes distri-bution of income by source and data on factorsaffecting level of outlays for 2 years.

6. state Board of Health, Financial statement(Annual). 1967.Covers operations of the state agency and the localhealth units. Data are by source of funds and pro-gram in summary and for individual government. Ex-penditures are shown by character and object.

GEORGIA

A. GENERAL FINANCIAL REPORTSstate Auditor, Annual Report. 1967.Report received March 1968.Presents combined statement of cash receipts, expendi-tures, and balances for all funds for a 2-year periodexcept units of the University System (see D.2.) andthe several state authorities and public corporations.1

Summaries report the following: Revebue and non-r~venue receipts by source; revenue distributions bypurpose and funds; payments by character and object;appropriation allotments by organizational unit; andbalances analyzed by cash and investment holdings bytype.Presents detailed schedules for departments and agen-cies on receipts by source, payments by character andobject, and balances, for 2 years; with supplementaldetail on agency revenue collections for 3 years; andexpenditure breakdowns, by activity and object, for 2years. Includes extensive data on State expendituresfor public assistance programs and for highway proj-ects, by program and by county; and on State grantsto local governments, by program, by county, and byschool system, for local school programs.

B. BUDGET DOCUMENTSGovernor, state of Georgia Budget (Biennial). 1968,1969.Submitted January 1967.Budget summary statements are limited to State fundaccounts and are given on an actual basis for the past2 years and estimated for the current year and 2budget years. These include analyses of fund ba1ance~tax revenues by source, and appropriations by organi-zational unit.In the departmental detail, the analysis of totalfunds available includes receipts from agency sourcesand from Federal and local governments, and an itemi-

GEORGIA--Contlnued

zation of nonrevenue transactions. Expenditures areobligations incurred for 2 previous years, estimatesfor the current year, and requests with the Governor'srecommendations for each budget year. These are givenby organizational unit, activity, and broad characterand object groupings. Capital outlay programs sub-mitted by individual agencies are listed by projectfor 5 years. Explanatory and illustrative materialsaccompanying individual budgets vary from statisticaldata on workload trends to an extensive table on "Fed-eral, State and local receipts and expenditures foreach local school system for fiscal year 1966." Alsoincluded is a schedule of lease authority contractpayments and of bonds outstanding. (Supplement to theState of Georgia Budget was issued by the new Governorin which changes from the original document are listeditem by item; there is no summary of total effect ofthe several revisions on previously budgeted revenuesand expenditures.)


Department of Revenue, Statistical Report (Annual).1967.

Summaries and detailed statistics on collections ofState taxes are presented by source and by county forthe fiscal year and 2 previous years. Statistics ofproperty tax valuations for S'cate and county purposesare given by classes and millage rates, by county.Data on sales and use tax collections are shown indetail by business classes. Includes extensive dataon administrative activities and costs, tax returns,refunds, and net tax revenue collections. (See alson.i . below.)

!(

D. OTHER SELECTED SOURCES

1. State Auditor, SummaEY Statement of Financial Con-dition and Receipts Allotments, 1967. (Annual).

Presents comparative data on State receipts fromtaxes, departmental fees and sales, by source, for20 years. Gives a summary statement of financialcondition at end of fiscal year. Data on budgetallotments from treasury receipts are reported bydepartment, agency, and program, for 20 years.

2. Regents of the University System of Georgia,Annual Financial Report. 1967.

Contains a consolidated statement of receipts andexpenditures for current operations by purpose, ofplant additions and improvements of centrally ad-ministered programs, and of the 30 administrativeunits. A separate report is given for each'unitwith extensive detail on sources of income (e.g.,research contracts and grants are listed by proj-ect) for educational purposes as well as auxiliaryenterprises. Expenditures are shown by purposeand character and oQject. Also included arestatements on outstanding indebtedness and onholdings of endowment funds.

14

II

STATE SOURCES

GEORGIA ... Contlnued

3. Department of Family and Children Services, AnnualReport. 1967.Expenditures for the various public welfare serv-ices are shown by program, by source of funds,and, in most instances, by county.

lIncludes the following: Georgia Tech Revenue Bonds,Trust Ac60untj WGST Georgia Tech Broadcasting Station;

'he various State Authorities--Highway, Building (Of-fice, Hospital, Markets, Penal, Schools, University),Jekyll Island State Park, Development, and Ports;Georgia Prison Industries Administration; and the Agri-cultural Commodity Commission. Separate reports are inthe files of the State Auditor.

HAWAII

A. GENERAL FINANCIAL REPORTSState Comptroller, Report for the Fiscal Year(Annual). 1967.Report received December 1967.Presents combined balance sneets and sununary state-ments of revenue and expenditure of all funds. De-tailed financial statements are shown·for each fundgroup and for each fund. Gives revenues by source andexpenditures by function, activity, and agency for thereport year and 2 previous years. Also includes dis-bursements by appropriation account with data onbalances; transactions of general obligation and rev-enue bond funds; and detail on cash and investments byfund and by type of holding.

B. BUDGET DOCUMENTS1. Department of Budget and Finance, Executive

Budget, Part 1, Operating Budget for the FiscalYear. 1969.Submitted February 1968.The summary of the total budget is limited to pro-posed expenditures from all funds for the budgetyear with data by function and organizational unitshowing spending at current le~ls of service,amounts required by workload increase, and recom-mended expansion. Budget proposals above thecurrent level are described in detail. Separatesununaries are given for each fund group by ac-counts within the categqry for the past ye~r andestimated for the budget year (except for thetrust funds for which actual revenue, expendi-tures, ~ld·balances are for the 3 past years).Revenues are given by source in extensive detailand expenditures by function, activity, andlimited character and object detail.Budgetary expenditure requirements are summarizedby function and fund, and detailed by departmentand activity, showing appropriation for currentyear, with estimated current services amount andGovernor's recommendation for the budget year.Extensive explanatory information and supportingstatistical data are provided.

HAWAII--Contlnued

Detailed data are reported on: Debt outstanding,debt service, annual interest and principal re-quirements, by years; debt limits, debt margins,and debt authorized but unissued; and borrowingprojections through 1973 required to support therecommended capital improvement program.

2. Department of Planning and Economic Development,Executive Budget. Part 2, Capital ImprovementsProgram. 1968 to 1974.

Presents recommended 6-year capital improvementsprogram; lists projects by function and agency,and project in detail; ~ shows annual and total6-year costs, with proposed method of financingand priori t:f.es. Governor's message 1 maps 1 andcharts outline purpose, nature, and location ofprojects and proposed financing.


Department of Taxation, Annual Report of the Directorof Taxation. 1967.Presents statistics on State tax collections, bysource, and on distributions by funds, for 2 fiscalyears and for 2 calendar years. Gives outline of theHawaii tax system and information on the organizationand activities of the department. Also includes dataon the following: Selected tax bases including realproperty tax valuations and tax rates; State taxsharing with local governments; and tax revenues ofcounties and city and county of Honolulu. (Alsoissues a monthly nRevenue Trendsn which summarizes taxcollection data for the current month and calendaryear to date.)

D. OTHER SELECTED SOURCES1. Department of Transportation, Harbors Division,

Annual Report. 1967.Provides a comprehensive report of receipts, dis-~ursements, debt and debt transactions, balances,and investments by type of holding.

2. He:.wlliiHousing Authority, Annual Report. 1967.Presents summary and detail of operating incomeand outlay by source of funds; analyses of bal-ance~. reserves, and outstanding indebtedness.Includ£s narrative on administration of program.

IDAHO

A. GENERAL FINANCIAL REPORTS1. State Auditor, Biennial Report. 1965, 1966.

Report received October 1966.Presents summary and detailed data on receipts bysource and expenditures by function, activity, andcharacter and object for the 2-year period. Reports

15STATE GOVERNMENT FINANCES

IDAHO--Cantlnued

balance sheet data for all funds, by fund groups,and balances and liabilities by rund , at end ofthe biennium. Also shows data on debt transac-tions and bonded debt outstanding at end of thebiennium.

2. state Auditor, Ana1)sis of Receipts and Expendi-tures, 1967 (Annual.This is an advance publication of summary state-ments to be included in the report for the currentbiennium.

B. BUDGET DOCUMENTS

Office of the Governor, Division of the Budget, Ex-ecutive Budget (Biennial). 196$, 1969. (Includesa separate Wage and Salary Supplement.)

Submitted October 1966.

Revenue: Summaries of revenue, by source, co11~ctionagency, and fund, show actual revenues for the previ-ous biennium and for the past year of the currentbiennium, and estimates for current year and the 2-year budget period.

Expenditure: Summaries and detailed schedules showbudget expendit~es and appropriations for the previ-ous, current, and budget biennial periods, includingactual expenditures for the most recent year, esti-mates for the current year, and agency requests forthe budget biennium, with recommendations by theBudget Committee and by the Governor. Summary dataare reported by function and by fund group. Budgetdetail are shown by department and agency or acUvity,by fund, and by character and object classes, withdescriptive information and detail of personal serv-ices. Separate schedules present building requests ofagencies and Budget Committee recommendations.


1. Tax Collector, Annual Report. 1967.

Summarizes total revenue from State taxes bysource compared to the prior year. Sales taxcollections are reported by extensive businessclassification for 2 years. Corporate income taxcollections are shown by broad industrial group-ings and receipts from individual income tax b,yselected income classes for 5 years. Also in-cludes data on monthly collections, withholding,refunds, and distributions to State funds.

2. State Tax Commission, Annual Report. 1967.

Data on property taxes and assessed valuations,including detailed data on general and specialState property taxes, are shown by levy and bycounty. (A 6-page supplement was issued to in-corporate subsequent personal property· assessmentand special tax levy data.)

'i

IDAHO--Contlnued

D. OTHER SELECTED SOURCES~. State Treasurer, Biennial Report. 1965, 1966.

Summary data on receipts, disbursements, and bal-anceS are presented ·by fund groups and individualfunds~ for the biennium. Includes statistics ofdebt outstanding, debt transactiolls, and cash andsecurities holdings, by type of holding.

2. State Li~uor Dispensary, Annual Repor1. 1967.Presents detailed data on operations and financialstatistics of the State liquor stores system andcollections of excise taxes and license fees.

3. Department of Public Asoistance, Biennial Report.1965, 1966.Presents annual data fo~ the 2 years on sources offinancing and State expenditures for all publicwelfare programs. Includes monthly data on majorprograms and annual data on major programs, bycounty.

ILLINOIS

A. GENERAL FINANCIAL REPORTS1. Auditor of Public Accounts, Biennial Report.

1965, 1966.Report received January 1967.Provides statement of receipts, disbursements,transfers, and balances in total for all funds inthe State Treasury, with subtotals for fund groupsshown by individual accounts. Supplemental tablesgive summary and detail for the following: Reve-nues by agency, fund, and source (by county forinheritance tax receipts); receipts and disburse-ments by transfer; warrants issued by purpose; andgeneral obligation indebtedness outstanding. Dataare for 2 years. Detail by department is for twodifferent appropriation bienniums. The reportshows unexpended appropriations at the beginningof the period, warrants issued for the 2 fiscalyears, separately, appropriations for the budget-ary biennium, and unexpended appropriations at theclose of the period. These data are given byorganizational unit, fund, and character andobject for both years.

2. Department of Finance, Annual Report. 1967.Report received February 1968.Odd-~umbered report years give figures for bothyears of the biennial appropriation. Summary ofrevenue and nonrevenue receipts, expenditures,transfers, and balances is shown by funds and eachaccount therein. Receipts are also shown in ex-tensive detail b,y fund and collection agency.Narrative and tabular information is presented forfunctions and operations of the Department ofFinance. •

16 STATE SOURCES

ILL INOIS--Contlnued

Summaries of expenditures for operations, capitaloutlay, aids and grants, debt servic€J and taxrefunds are shown by function, organizationalunit, and fund for the 2 years together with thebiennial appropriations. For each agency anddivision detail is given by fund, by program oractivity, and character and object showing bien-nial appropriation, expenditure for each year, andthe amount lapsed.

B. BUDGET DOCUMENTS1. Depar-tm-rrtof Finance, Illinois State Budget

(Biennial). 1968, 1969. (Supplement on Person-nel Detail.)Submitted April 1967.Summaries of estimated receipts, transfers, re-sources, and balances are presented by funds, forthe biennium. Comparative swnmaries of appropri-ations for the current biennium and as recommendedfor the budget biennium are shown by funds, char-acter and object, and agency. SUmmaries ofreceipts, by funds and sources, show amounts forfive previous biennial periods and for previous~Tear and estimates for the current year and thebudget biennium. Budget schedules for departmentsand agencies show appropriations for the currentbiennium by fund and by object, with charges forthe first year, estimates for the current year,and amounts recommended for the 2-year budgetperiod. Information and workload data areincluded on programs and activities.

2.

Summary of appropriations by funds and purpose anddetail of these by organizational unit are pre-sented for the biennium ending June 30, 1969.

C. TAX COLLECTION REPORTS1. Department of Revenue, Retailers' Occupation Tax

and Service Occupation Tax (Monthly reports; alsofiscal year report issued in August 1967 andcalendar 1967 issued in February 1968).a.

Each Count.lSupplies data on collections during the month(or year) from the State general sales taxes,by s~~mary business classes, county, and munic-ipalities within counties. Shows separatemonthly (or yearly) totals on State collec-tions of State use tax and county and munici-pal sales tax.

b. Detailed Classification Kind of Business(RepOl't No. 2).

Data on returns and collections of State gen-eral sales taxes are shown by kind of businessin detail, in total for Cook County and I~own-state Counties."

ILL INOIS--Contlnued

2. Department of Revenue, ~l Report. 1967.Presents historical summary of taxes collected(or supervifled) by the department. Retailers Ioccupation and service occupation tax is reportedby business categories. Statistics of taxablepro:perty vtll'uationby broad property classes andequalization factors are shown by counties. Alsoincludes descriptive and tabular data on taxbases, rates, and administrative and enforcementactivities.

D. OTHER SELECTED SOURCES1. Illinois State Toll Highway Commission, Annual

Report. 1967.Detailed data on receipts, disbursements, bal-ances, and financial condition of the State tollhighway fund are reported for the calendar year.Includes data on outstanding debt, debt service,cash and securities holdings, by type of holding,and historical data on construction costs, tollrevenues, and toll highway agency activities andoperations.

2. State Treasurer, Treasure~ls Report (Monthly).Present.s combined statement of "Regular and Reve-nue Funds and State Trust Funds" showing receipts,disburl!ements, transfers, warrants outstanding,and balances, by funds. Shows monthly data forcurrent and prior year and cumulative for thebiemlium compared to similar prior period.

3. S'Gate Housing Board, Annual Report. 1966.In addition to detail on centrally administeredoperations, includes data on all local housing~uthorities with detail by source of funds,

INDIANA

A. GENERAL FINANCIAL REPORTS1. Auditor of State, Annual Report. 1966.

Report received June 1967.

Includes summaries of receipts, disbursements,and balances for all funds, for fund groups, andprincipal funds. (Report does not cover nonap-propriated funds of universities and colleges.)

Revenue: Detailed data on receipts, transfers,and refunds of general fund are reported byagencies and sources. Shows receipts of motor-user taxes and distributions to State funds andto local governments. Presents abstract oftaxable property and taxes levied for the previ-ous year, in detail by county, with data oncollections of State property taxes and distribu-tions.


INDIANA--Contlnued

Expenditure: Summarizes expenditures of allfunds by character and object in detail. Alsoshows detailed statement by appropriation accountof al~otments and expenditures by agency,activity, and character and object.

B. BUDGET DOCUMENTS1. State Budget Agency, Budget Report (Biennial).

1968,1969.Submitted January 1967.Revenue: Presents Sl~ry and detailed data bysource on revenues in total and for general anddedicated funds, showing actual receipts for the2 previous years, estimates for the current year,and separate State agency and Budget Committeeestimates for the 2 budget years. Similarrevenue data on actual and estimated depart-mental receipts from tax collections, fees,Federal grants, and sources other tnan generalfund ~upport, are included in the detailedbudget schedule for each department.Expenditure: Summaries by function on totalexpenditure, operating expenditure (includinghighway construction), capital expenditure, andlocal aid are presented by program. Budgetsummaries for each major function are brokendown by organizational unit and activity, withsupplemental detail by object. The basic formatshows expenditures for 2 previous years, esti-mates for the current year, and agency requestswith Budget Committee recommendations for eachof the 2 budget years. Explanatory informationand supplemental statistical data are includedfor various programs and activities. A sepa-rate section on "Construction and Rehabilitation"summarizes by function and institution or agencywith supporting detail, data on constructionprojects other than highways and recapitulatescapital improvements carried in the basicoperating budgets.

2. State Budget Agency, State of Indiana BiennialBudget as Passed by t.he 1967 General Assembly(Biennial).Revises the summary tables of the budget docu-ment to reflect legislative action. (Availablein August 1967.)

C. TAX COLLECTION REPORTS1. Department of State Revenue, Annual Report.

1966.Recapitulates revenues collected by all Statecollecting agencies from 1948 to date. Detailsincome and sales tax receipts monthly for 2years.Presents data on collections by individualcounties for sales tax by major business classes,income tax collections, and the distribution ofthe intangible tax. Also giver Jescriptive andtabular material on administl·ation and enforce-ment.

17

INDIANA--Contlnued

D. O'I/HERSELECTED SOURCES1. Indiana Toll Road Commission, Annual Report.

1967.Reports detail of cash receipts, disbursements,transfers, and balances for tr.e agency fiscal..year ended December 31 compared to 2 prior years.Includes balance sheets, operating statements,and detail on construction costs, debt, debttransactions, and cash and investment holdi~s,by type of holding.

2. State Office Building Commission, Annual Report.1967.Shows operating statements of facilities leased tothe State. Also gives outstanding indebtedness,interest, and bond redemption requirements.

3. Indiana Ports Commission, Annual Report. 1967.Facilities to be operated by this agency are inthe planning stage. The report describes plansfor financing and construction phase.

4. State Highway Comml.ssdon, Annual Report. 1967.Gives summary and detail of receipts for highwayand related activities and disbursements byprogram, project, source of funds, and county.

IOWA

A. GENERAL FINANCIAL REPORTSState Comptroller, Receipts Statement (Annual).1967.Report received October 1967.Summaries of receipts and transfers are presented byfund groups. Dets.il of receipts are shown by fU'ld,agency, and source. (Detailed annual expenditure dataare contained in unpublished statements and records.See also items B. and D.l. below.)

B. BUDGET DOCUMENTSState Comptroller, Budget ReT~rt (Biennial).1968, 1969.Submitted January 1967.Presents comparative summaries of general revenuefunds receipts, appropriations, and expenditures orrequests for the past, current, and budget bienni4lperiods. .Shows estimated amounts for the current biennium andthe current (second) year, with actual amounts for theprevious year of general revenue receipts by source,and general revenue expenditure, by department andagency or activity. Budget schedules for each

18 STAi'E SOURCES

IOWA--Contlnued

department include appropriations, agency receipts bysource, transfers, expenditures by character andobject, and balances for each agency, activity, orseparate appropriation account. Basic format callsfor estimates for the current biennium and currentyear, with actual amounts for the previous year, anddepartmental askingswith the Governor's recommenda-tions for the budget year, both annual and 2-yearamounts.Separate sections present statistical data on bal-ances, receipts, and expenditures of "t:cust funds" and"special funds" for which no appropriations arenecessary. These schedules show only estimates forcurrent biennium with actual amounts for the past yearand estimates for the current year.

C. TAX COLLECTION REPORTS1. Sales Tax Commission, Vivision of Retail Sales

and Use Tax. Retail Sales and Use Tax (Annual).1967. (Also issued Quarter~.)

Annual figures are collections made during thefiscal year. Includes statewide summaries bybusiness classification of sales tax receiptsand use tax broken down by consumer, retailer,and motor vehicle. Total sales and consumerand motor vehicle use tax collections are shownby individual county with total sales receiptsdetailed by municipalities therein. A break-down by major business classification is alsogiven by county.

2. State Tax Commission, Income Tax DiviSion, AnnualStatistical Report. 1967.

Presents data on returns and tax collections forindividuals and corporations by occupationalgroups, income classes, and county. Also includesdata on gross and net taxable income, credits,deductions, and the like.

D. OT~R SELECTED SOURCES1. Treasurer of State, Report (Biennial). 1965,

1966.

Summarizes receipts, expen~itures and balances,by fund groups and fund for, each of the 2 years.Shows detail of receipts, by source, generalrevenue, and trust funds.

2. Iowa Liquor Control Commission, Annual Repor:.1967.

Shows balance sheet, income and expense statements,and other information and statistical aa~a on theState liquor stores system. Includes data on lawenforcement activities and on allocations fromsales tax on liquor and wines for distributionto cities, towns, and counties.

IOWA--Contlnued

3. Iowa Highway Commission, Statistical and FinancialReference (Annual). 1967.Includes summary and detailed data for highwayfunds, program, and character and object, in-cluding allocations for local governments. Sho~sexpenditures for highway construction and forprimary road maintenance, by county. Also givesextensive historical information and considerabledetui1 by organization unit and by project onplanni~g, facilities management, and developmentoperations.

4. Department of Social Welfare, Annual Report.1967.Preserrts summary statement of revenue, expen.ri>ture, and ba Lances of Federal, State, arid localfunds, by program. Shows detail of revenue, bysource, and expenditure for assistance and admin-istration, with data for major programs by county.

KANSAS

A. GENERAL FINANCIAL REPORTSDepartment of Administration, Accounvs and ReportsDivision, Annual Financial Report. 1967. (Pre-sented in two volumes.)Report received November 1967 (Vol. 1) and April1968 (Vol. 2).

The first volume contains combined balance sheet,cash receipt, appropriation, and expenditurestatements for all funds, excluding transactionsof the Kansas Turnpike Authority, in total by fundgroups, and individual funds for 2 years. Summa-ries include the fo~lowing: Revenue by sourceincluding extensive detail on State taxes,licenses, and income related to State agency oper-ations; Federal aid by purpose; all other nonoper-ating revenue, refunds, and transfers by agency andfund; and total operating and nonoperating expendi-tures by function, fund, and agency.In the second volume, supplemental aata includedetail for 2 years on: Expenditures by activityand major object class; distribution of sharedtaxes and other payments to ]oca.L goverrunents byindividual unit; and Federal aiJ receipts with re-allocations to local governments by function.

B. BUDGET DOCUMENTS1. Department of Administration, Budget Division,

Budget Report (Annual). 1967.Submitted January 1968.The budget includes expenditures from all Statefunds deposited with the State treasurer exceptfor those of the Turnpike Authority but does notreport complete transactions of all funds. Forthe General Revenue Fund, sources of revenu6S are

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KANSAS--Contlnued

detailed for tne 2 past years and estimated forthe current and budget years. Actual and esti-mated receipts from Federal sources are given forthe same period by function &ld agency.Basic format shows expenditures for 2 previousyears, estimates for the current year, and agencyrequests with the Governor's recommendationA forthe budget year. Summary schedules show expendi-tures of ~ll funds, and for particular funds, bycharacter and object and by function and agency,Separate summaries are included on the State edu-cational and charitable institutions, hospitalbuilding programs, and on State aid to localgovernments. Detailed budget schedules for eachorganizational unit give agency receipts, appro-priations by fund, and expenditures by charact€rand object.

2. Office 0f Economic Analysis, Fifth Annual EconomicReport of the Governor. 1967.OUtlines the economic assumptions of the Statebudget document; summarizes the State governmentfinancial situation for 1966 and 1967; and reviewsState agency activities affecting economic devel-opment.

C. TAX COLLECTION REPORTSDepartmen t of Revenue, Annual Report. J.967.Reports data on collections of principal Statetaxes by source for the two most recent years.Includes information and s~pplemental statisticson tax rates and bases and tax administration.(Does not cover State taxes on motor vehiclesand property levies.)

D. OTHER SELECTED SOURCES1. Kansas Turnpike Authority, Annual RepC'rt. 196'7.

Detailed data on toll revenues and other receipts,balances, and dfsbursements for the calendar yearare shown separately for the Kansas Turnpike andthe Kansas City Expressway and in totals for both.Data a1'2given on debt outstanding, debt trans-actions, and on casn and securities holdings bytype. Includes descriptive information andhistorical data on activities and construction.

2. Department of Administration, Budget Division,~arision of the Governor's Budget Report forFiscal Yegr 1969 with Expenditures Authorizedby the 1968 Legislature. 1968.Revises summaries and detailed schedules ofrevenue and expenditure presented in the originalbudget document to reflect changes made by theGovernor and by legislative action.

J. Department of Social Welfare, Financial Statements(Annual). 1967.Includes data on all public assistance programsand work experience and training programs foryouth, the disadvantaged, &ld the handicapped.Details receipts by source and expenditures bycharacter and object and by county.

KENTUCKY

\

~

~1A. GENERAL FINANCIAL REPORTS

Department of Finance, Financial Report (~.1nual).1967.


Presents summary and detail of cash receipts, expendi-tures, and balances for 2 years of the major operatingfunds, including the Kentucky Turnpike Authori+'y andauxiliary enterpris~s of certain State agencies. Non-revenue receipt and expenditure items are listed byfund and activity. Shows transactions of generalobligation and revenue bond proceeds and debt serviceaccounts. Fund balances are shown by cash and invest-ments by type of holding.

l11I

I

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Revenue: Summaries of revenue in total and for fundgroups are shown by source, for 2 years. Detaileddata on estimated and actual receipts are given byfunds and sources.

Expenditure: Summaries of net expenditures are shownby fund groups and by departments. Comparativesummaries of expenditures are presented by fund groupsand function for 2 years. Detailed statements ofappropriations, allotments, and expenditures are shownby funds, by department and agency, activity, oraccount. Detail of capital construction fund allot-menta and expenditures are given by departments,institutiOns, and project accounts.

B. BUDGET DOCUMENTSDepartment of Finance, Budget Division, ExecutiveBudget (Biennial), 1969, 1970.Submitted February 1968,

Revenue: General and road fund revenues,including de-tail of tax revenue, are reported by source, for 2previous years, with estimates for the current yearand the 2 budget years. Departmental receipts fromFederal grants, fees, charges, and other sources notincluded in general funds are summarized in thedetailed budget schedules.

Expenditure: Summary of expenditures is given byfunction and agency or activity. Summaries anddetailed schedules show expenditures for 2 previousyears, estimates for current year, and agency reque~tswith the Governor's recommendations for the 2 budgetyears. Budget schedules for departments, agencies,institutions, and activities are grouped by majorfunctions and are broken down by activity and bycharacter and object, with summary data on amountavailable from general fWld appropriations and fromall other sources. Descriptive and explanatory infor-mation on programs and activities is included.Schedules are provided on the following: Capital con-struction financed from general fund appropriations;receipts and expenditures of county fee accounts inthe State Treasury; receipts from truck licenses ~~ddistributions to coanties; and county costs financedfrom general fund appropriations.

20

STATE SOURCES

KENTUCKY --Continued

C. TAX COLLECTION REPORTSDepartment of ReverlUe,~ua1 Report. 1967. (Includesstatistical appendix.)Presents summary and detailed data on State taxcollections, and nontax receipts, by funds and sourcesfor 2 years. state tax receipts from selected source~are shown by county. Extensive analytical and histor-ical data are presented on individual income taxes,sales and use taxes, and other major State sources.Also shows data on taxable property valuations, Stateand county tax rates, and State tax levies for thecurrent and past years. Includes information on taxadministration and analyzes trends in collection.

D. OTHER SELECTED SOURCES1. Kentucky Turnpike Authority, Audited Financial

Statements and Other Financial Information(Annual). 1967.

Detailed statements of operations including tollrevenues and other receipts, capital outlay andother disbursements, debt and debt service,balances and investment holdings, by type of hold-ing are issued for the following facilities:a. Kentucky Turnpike (Initial Turnpike)b. Eastern Kentucky Toll Roadc. Eastern Kentucky Toll Road Extensiond. We8tern Kentucky Toll Roade. Central Kentucky Toll Roadf. State Bridge Project No. 19

2. Department of Finance, State Property and Build-ings Commission and County Debt Commission,Financial Report of Bonded Indebtedness (Annual).1967.ShOws sources and app1icattons of funds forrevenue, mortgage, and general obligation bonds ofthe Armory Corporation, Department of Highways,Turnpike Authority, University of Kentucky, andthe State Colleges. Reports outstanding indebt-edness and debt service requirements throughfiscal year 1971. Gives county by county totalsof receipts, funds available, expenditures, andbalapces of county sinking funds.

3. State Road Fund, Report of Audit (Annual). 1967.Detailed statements of actual revenues for 2 yearsare compared to budget receipts. Expenditures areshown by project, character and object, andcounty. Account balances are analyzed by encum-brances and cash and investment holdings.

4. Department of Fish and Wildlife Resources,.Financial Statement (Annual). 1967.Receipts and disbursements are shown from allsources in summary and by detailed divisionaccount. Shows particular detail for the con-struction and land acquisition funds.

LOUISIANA

A. GENERAL FINANCIAL REPORTSDivision of Administration, Budget Office, FinancialState~n1 (Annual). 1967.Report r-ecedved February 1968.Presents combined statement of receipts, disburse-ments, and balances for all funds by individualaCCOWlG for 2 years. Shows summaries of revenuesources, nonrevenue transactions, expenditures bycharacter and object, and general obligation and Stateagency borrowing and debt service operations.Revenue: Detail of taxes, Federal grants, and otherrevenue and nonrevenue receipts is shown by fund, withcomparable totals, by source, for previous year. Sum-mary of general fund receipts is given by agency andinstitution. Fund statements show detail of agencyrevenue collections and receipts.Expenditure: Sumnhries of all expenditures arepresented by function, agency, activity, and fund for2 years. Data on aid to local governments are shownby purpose or program and by type of receivinggovernment. Fund statements show expenditures bypurpose and by character and object.

B. BUDGET DOCUMENTS1. Division of Administration, Budget Section,

Executive Budget (Annual). 1969.Submitted May 1968.Presents consolidated statements by funds,summarizing revenues and receipts, by sources;transfers; funds available; total fund require-ments (for budgeted and nonappropriated expendi-tures for State operations, debt retirement, andcapital outlay) by function or purpose; antici-pated bond proceeds; and balances for the pastyear and estimates for the current and budgetyears.Revenue: Summary of revenue is shown by sourceand fund for 2 previous years, with estimates forcurrent and budget years. Includes detail onFederal aid and on distribution of budgetedreceipts by purpose.Expenditure: Summarized total expenditure byfunction and activity for the previous year,estimates for current year, and recommended forthe budget year. Comparative statements anddetailed budget schedules show actual amounts forthe previous year, estimates for current year, andagency requests with the Governor's recommenda-tions for the budget year. Schedules for depart-ments, agencies, and institutions are broken downby char~cter and object, with data on personalservices, means of financing, and vxtensiveproeram informatiov.

2. Division of Administration, Budget, Fiscal Year1967-68 (Annual).Reflects the changp.s made by the legislature fromthe State Executive Budget. Revenue ana expendi-ture data of all operating funds are on a cashbasis.

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LOUISIANA •• Contlnued

C. TAX COLLECTION REPORTSDepartment of Re"enue, Annual Report. 1967.Reports tax col1er!tions by source for 2 years.Summarizes data on distributions to local governmentsand to State funds and on distribution by purpose.Co11e~tions of sales tax are shown by parish (county)and severance tax collections by product and parish.Includes information on tax bases, administration, anddepartmental expenses. (An unpublished monthly state-ment with similar information is available.)

D. OTHER SELECTED SOURCES1. Board of Commissioners of the Port of New Orleans,

Annual Report. 1967.Presents comparative statement for 2 years ofrevenue, operating expense, debt service require-ments, and debt outstanding by issue.

2. Greater Baton Rouge Port Commission, AnnualReport. 1967.Reports detailed data on operations and financialposition for year ending October 31st with compar-ative data for the prior year.

3. Department of Public Welfare, Annual Report.1967.Summary and detailed data on sources of financingand State expenditures are given for all publicwelfare programs, including data on expendituresfor public assistance, by program and by parish.

4. State Department of Public Education, HigherEducation Annual Rep'~' 1967.Shows combined and individual statements for thenine institutions of higher ~ducation and sixspecial schools. Includes extensive detail onoperations from State funds; commercial typeenterprises, and Federal government funds.

MAINE

A. GENERAL FINANCIAL REPORTSDepartment of Finance and Administration, Bureau ofAccounts and Control, Financial Repor~ (Annual).1967.Report received January 1968.Presents 00mbined statement of revenues, expenditures,and balances for all State funds with the exception ofthe State Turnpike Authority. Individual statementsfor principal operating funds show revenues and expend-itureo in terms of appropriation accounts. Incomeand expense detail are included for the State liquorstores system, airport, and toll bridges and ferries.Summary and detail of revenue are given by principalsources and fund groups.

21

MAINE--Contlnued

Summary of expenditures of operating fuuds, includingenterprises, is given by function and fund groups.Comparative expenditures are shown by function andagencies, for operating fund groups and for expendi-tures of general bond funds. Also includes detail ondebt service and retirement transactions.

B. BUDGET DOCUMENTSDepartment of Finance and Administration, Bureau ofthe Budget, Budget Document (Biennial).1968,1969.Sub~tted January 1967.Statements and schedules of revenues and expendituresshow actual amounts for previous year, estimates forcurrent year, and agency requests with budget recom-mendations for each of the 2 budget years. Includesa consolidated statement of revenues and expendi-tures for general, highway, and special revenuefunds. Detail of taxes, Federal and other grants,agency receipts, and transfers, is given by sourceand fund. Sum~ries of expenditures are shown bycharacter and object and by function, agency, andactivity, for major funds. A separate schedule isgiven on the capital construction and improvementprogram with particular emphasis on bond financing.Also includes statements ~~ public service enter-prises and auxiliary enterprises of the Universityof Maine and the State Colleges, and on debt servicerequirements for all indebtedness.

C. TAX COLLECTION REPORTS1. Bureau of Taxation, Report (Biennial). 1965, 1966.

Biennial publication comprises al~ual reports for2 years. Covers local and State valuations oftaxable property as well as administration andcollections of principal State taxes. Reportsdetailed data on gross collections, refunds, andnet collections of most State taxes. Includesinformation and statistics on tax sources, rates,administrative activities, and expenditures.

2. Bureau of Taxation, Sales and Use Tax Assessments(Monthly, fiscal year totals are presented inAugust issue).Reports data on taxes assessed on sales for speci-fied month and on cumulative amounts for year, byeconomic areas, with comparative figures for prioryear. Current month totals are also shown forselected cities and towns.

D. OTHER SELECTED SOURCES1. Treasury Department, Report of the Treasurer

(Biennial). 1965, 1966.Data on bonded debt outstanding and on cash andsecurities owned are reported by fund and type ofholding. Descriptive and ta1ular material isincluded on income from investment and trust fundsfor all funds except the Maine Retirement System.

STATE SOURCES

22MAINE--Continued

2. Maine Turnpike Authority, Financial Report(Alll1ual). 1967.Income and expense statements, balance sheets, anddetail on traffic and operating revenues for 2years are reported separately for the initial turn-pike and the Portland Extension. Cwnulative dataon capital outlay expenditures and data on debtoutstanding, debt transactions, and balances arealso included.

3. State Highway COmmission, Annual Report. 1967.Shows receipts by source (including tqll bridges);Federal fund apportionments since 1946; expendi-tures by character and object and project; andState aid payments by county and town.

4. State Liquor Commission, Financial Report(Annua'l }, 1967.Presents operating income and expenditure state-ments and balance sheet analyses compared to prioryear. Also shows collections from liquor andbeverage licenses.

MARYLAND


Comptroller of the Treasury, Annual Report. 1967.

Report received February 1968.

Contains statement of receipts, expenditures, andbalances for all funds with individual statementsfor each major fund and ~ccount. Detailed tables giverevenue by source and agency, 'collections from majorsources by county, and payments from the Federal Gov-ernment by p~OS0 and receiving agency. Appropri-ation accounts are summarized by agency and fund. In-vestments are lis'i;edby type and fund.

Cash disbursements are given by function, agency,fund, and ,selected character and object detail. Sepa-rate statements give county reimbursements by countyfor State services by purpose; state distributions ofrevenue to local goverr~ents by unit and source; andState grants by purpose including .allocation of Fed-eral funds. Expenditures from bond proceeds and fordebt service are limited to general obligation in-debtedness. (Monthly balance sheets and an annualsummary of general fund operations are issued also bythis office.) " ,

B. BUDGET DOCUMENTS

1. Director of Department of Budget and Procurement,The Maryland State Budget. 1969.

Submitted February 1968.

MARYL AND- -Continued

Presents summaries showing amounts for current andbudget year for the following: General fundbudget; operating budgets for all funds, byobject; operating budgets by fund groups, byfunction, departnent, agency, and activity;Comptroller of, t,'leTreasury financial statementsfor all funds; ~nd budgets and financial state-ments of the State toll bridge and tunnel agen-cies. Also supplies tables on general obligationand revenue bond debt transactions.Revenue: Estimated taxes and other revenues areshown by sources, department and agency, and byfund, for the current year and budget year. In-cludes detail on Federal and miscellaneous depart-mental funds. Cash receipts for the previousfiscal year are detailed by fund group.Expanditure: Detailed operating budgets fordepartments and agencies show expenditures forprevious year, appropriation for current year,and allowance for budget year, by function andactivity, funds, and object. Includes extensiveinformation and data on objectives, program andperformance, personal services, receipts fromagency collections and sources, and the like.Detail on State aid and distributions to localgovernments is given by type and county. Oapitalimprovement budget provides data for budget yearonly.

2. Executive Department (with State Planning Depart-ment), Capital Budget and Departmental Projectionsof Oapital Needs For a Five Year Period (Annual).1969.Presents current budget year swnmary, excludinghighways, of major capital projects under con-struction or for which funds have been appro-priated, by function and method of financing.Tables detail effect on operating budget by yearthrough completion. Also includes data on poten-tial needs of c6nstruction funds created by appro-priations for planning.

3. Director of Department of Budget and Procurement,Fiscal Digest (Annual). 1969.Report received July 1968.Estimated revenues for current year are reportedby fund groups and sources. Summarizes appro-priations for operating purposes for' current year,by fund groups and by function and agency. Givesdetail of appropriations for operating purposesfor the fiscal year and of appropriations andloan authorization acts for capital improvementsby project. Also has tables on distribution ofState funds (including Federal funds channakedthrough the State) to local units.

C. TAX COLLECTION REPORTS1. Items A. and B.1. include detailed data on State

tax c(;l1ections.2. Comptroller of the Treasury, Statistical Report

of the Retail Sales Tax Division (Annual). 1967.

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MARYlAND- -Continued MASSACHUSETTS--Contlnued

Covers gross and net collections of retail salesand use taxes by geographic area, business class,and by month for the current and prior fiscalyear. Includes summary annual data, by politicalsubdivision and class of business for a 10-yearperiod. Shows comparative data on gross and netreceipts from cigarette tax stamp sales by monthfor 2 years.

D. OTHER SELEOTED SOURCES1. State Roads Commission of Maryland, Toll Facili-

ties Division.a. Bridge and Tunnel Revenue Bonds, Financial

Report (Annual). 1967.Includes the following statements: Operationsfor each of the three toll bridges and tolltunnel for fiscal year ending September 30;general and administrative expense data;construction data cumulative from date bondswere sold; balance sheet information andannual maturities of debt; and historical dataon income and traffic volume.

b. John F. Kennedy Memorial Parkway FinancialReport.Fiscal year ends June 30. Detail as in D.l.a.above.

2. State Roads Commission, Financial Report(Biennial). 1965, 1966.Shows receipts, disbursements, and balance sheetdata for State highway operations including thosefor the toll bridge and tunnel facilities. Alsosupplies combined statements for State, county,and municipal road receipts and expenditures;expenditures by individual unit, project, andcharacter and object; indebtedness; Federal aid;and historical data.

3. State De artment of Welfare Re ort to theGovernor Annual. 1967.Includes detail of expenditures, by p~ogram, bycounty, and by source of funds as well as data onstate grants to counties and on State adminis-trative costs, by sources of funds.

MASSACHUSETTS

A. GENEML FINANCIAL REPORTSExecutive Office for Administration and Finance,Comptroller's Division, Massachusetts Financial Report(Annual). 1967.Report received March 1968.Shows statements of receipts, disbursements, andbalances from State funds (own sources), Federalfunds, and Metropolitan District Funds by fund andindividual account. Summary of investments is givenby type and by fund. Also includes data on directand contingent debt transactions and on short-termborrowing in anticipation of Federal funds.

Revenue: Contains the following for each of the last3 fiscal years: Summary of tax revenue by source;distributions to cities and towns and to State funds;and detail of revenue and nonrevenue receipts byfunds, departments and agencies, and sources.Expendi ture: Includes the following: Summaries ofexpenditure by function and activity and by characterand object; statements of appropriations, expendi-tures, and unencumbered balance by function andactivity, by agency; and totals by character and ob-ject, for each agency, fund, and fund group.

B. BUDGEI' DOCUMENTSGover~or, Executive Budget Recommendations. 1969.Submitted January 1968.This edition is the first to incorporate all funds,irrespective of source, into the budget document.Data previously reported in supplemental tables (e.g.,Federal funds) are included in revenues, disburse-ments, and balances for the past year and estimatedfor the current and budget years. Summaries and detailon receipts continue to include breakdowns by source,fund, and agency; on expenditures, data a.re byfunction, agency, and character and object.Individual agency or activity schedules give totalfunds available from each appropriation account andother credits for the past year, amounts availablefor the current year, and totals requested with theGovernor's recommendations for the budget year. Alsoshows total expenses, reserves and balances for eachof the 3 years covered for each account. Includesprogram description with particular emphasis onauthorized personnel, special repair projects, andequipment purchases. Also supplies extensive detailon borrowing transactions of the past year and onproposed direct bond issues and contingent liabilitiesfor the current and budget years.

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!C. TAX COLLECTION REPORTS

See A. and B. above.

D. OTHER SELECTED SOURCES1. Report of the Treasurer and Receiver General

(Annual). 1967.Presents data on direct and contingent debt byissue and purpose, debt and debt service transac-tions for the year, and on annual principal andinterest requirements to date of maturity.

2. Massachusetts Port Authority, Financial Statement(Monthly; June issue includes data for fiscalyear) •Reports revenue and current expenses for the monthand for the fiscal year to date, with comparativedata for the previous year. Provides data on re-ceipts, disbursements, and balances, by construction,operating, debt service, and other funds. Invest-ment detail is given by fund and type of holding.

24 STATE SOURCES

MASSACHUSETTS- ..Continued

3. The Massachusetts Turnpike Authority, InitialTurnpike. Quarterly Report.Balance sheet and revenue and expense statementsare presented for the quarter covered. Fourthquarter report includes data for calendar year.Tables show the following: Construction costanalysisj cash balances and investments by typeand fundj and statistics of revenues and trafficfor 2 years. (Data for the Boston Extension,Lt. William F. Callahan, Jr. Tunnel, and the EastBoston 'l'wmel are contained in a separate auditreport.)

4. Department of Finance, State Insurance Fund(Annual). 1967.Presents detail on operations and investments ofthe State program to insure against damage or lossof State and local government properties.

5. Department of State Auditor, Boston ArenaAuthority (Annual). 1967.Reports operating revenues and expenditures for2 years and detail on bond proceeds and debtservice transactions.

MICHIGAN


1. Department of Administration, Financial Division,Financial Report of the State of Michigan(Annual). 1967.

Report received February 1968.

Presents swnmary of receipts, disbursements, andbalances for the State's General Fund, otheroperating funds, and bond proceeds accounts for 2years. Revenues are given by principal sources,and expenditures are sun~rized by function.State payroll costs are detailed by fund andorganizational unit. Payments to or for localgovernments are given by purpose and nature ofprogram.

2. Department of Administration, Accounting Division,Detail, Financial statements, All Funds (Annual).1967.

Report received March 1968.

Shows complete transactions of all separatelyconstituted funds including nonrevenue receiptsand adjustments, direct and transfer expenditures,and liabilities and reserves against year-endbalances. Also includes detail by appropriationaccount, expenditures by character and object,and payments to local governments by progrron andcounty.

MICHIGAN--Contlnued

B. BUOOET DOCUMENTS1. Executive Office, Budget Division.

a. The Executive Budget (Annual). 1969.Submitted February 1968.This document summarizes two extensively de-tailed preparations (1. Sta'~e operations andlocal assistance and 2. capital outlay) de-scribed below. It also includes summary dataon economic assumptions underlying the budgetestimates.Combined statement presents data on receipts,expenditures, and balances of all operatingfunds. Revenues classified by major sourceand expenditures by function are shown for 3past years and estimated for the current andbudget year. Detail by agency, activity, oraccount also shows current year appropri-ations, agency requests, and the Governor'srecommendations for the budget year. Summaryand supporting tables supply detail on Stateoperation, local assistance, and capital out-lay expenditures,

b. Detail of State Operations and Local BenefitsBudget.Individual schedules for organizational unitsinclude workload statistics and description ofprogram at the current level and describe anyvariations from the prior year. Summarytables include: total expenditures by char-acter and object for 2 past years and esti-mates for the current and budget years; totalcosts and means of financing by major programfor current and budget yearsj and average~umber of equated positions by major programfor the current year as requested by agencyand recommended for the budget year.

,\

!

c. Detail of Capital Outlay Bu~et,.Includes detail of expenditures by appropri-ation account for the 2 past years and esti-mates for the completion of the project.Summary statements give appropriations andexpenditures by department, fund, and broadpurpose for 2 past years; appropriations andexpenditures for the current yearj and agencyrequests and Governor's recommendations forthe current year. Narrative statements onagency assessment of priority and budgetrecomn~ndations are included.

2. Executive Office, Budget Division, Statement ofLong-Range Capital Outlay Needs for the Five-YearPeriod 1969 throUf.h 1973 (Annual).Report received July 1968.Presents tabulation by fund, function, institutionor agency, and project of requests for capitaloutlay projects for the 5-year period. Also, In-cludes supplemental information submitted by certainagencies concerning their capital needs ~~d as~ry of the requested general fund amounts, byfunction, with summary data on budget recommenda-tion and legislative appropriations.


MICHIGAN--Contlnued

3. Executive Office, Budget Division, Statement ofLegislative Appropriations (Annual). 1968.Compares summar,y and detailed statements by fundgroups of final total appropriations, includingsupplementals for the past year, with theGovernor's budget recommendations and the originallegislative appropriations for the current year.

C. TAX COLLECTION REPORTS1. Department of Treasur,y, Annual Report. 1967.

This report is the first to combine the formerState Treasurer and Department of Revenue reports.Narrative reports review the trends in tax collec-tion and administration during the P&st year anddescribe the history of the State's outstandingdebt for the past 35 years. Statistical tablesdetail sales, business activities, intangibles,cigarette, and inheritance tax collections bycounty.

2. Department of Revenue Division, Department ofTreasury, Research and Statistical Bulletin(Monthly; July issue presents data for June andthe fiscal year).

Presents summar,y data on revenue collections ofthe department, by source, for the previous month;cumulative amountd for the fiscal year; and com-parative data for the prior year. Also showssales tax collections by t~?e of business and bycounty and selected cities (10,000 or over) foreight major business categories.

D. OTHER SELECTED SOURCES1. Michigan Liquor Control Commission, Financial

Report (Annual). 1967.

Presents data on operations and financial statis-tics of '~he liquor monopoly system. A monthlysummary is also available.

2. Mackinac Bridge Authority, Financial Statementand Report of Traffic and Revenue (Annual).1967.

The following statistical tables are included:Income and expense; traffic volwne and tollrevenues; transactions of bond interest andsinking-funds; and outstanding indebtedness.

3. Department of State Highways and County RoadCommissioners, Annual Report. 1967.

Presents particularly detailed expenditures of theState Highway Department for the fiscal year 1967and on roads and streets by counties, incorporatedcities, and villages for calendar year 1966.Includes detail on sources of revenue and trans-actions of the bond funds.

25

MINNESOTA

A. GENERAL FINANCIAL REPORTSstate Auditor, Biennial Report of the State Auditor.1965, 1966.

,.Report received Januar,y 1967.Presents summaries for all funds, by fund, of re-ceipts, disbursements, transfers, balances andreconcilement with Treasurer' s bakancec for the 2years. Also shows summar,y of cash and investments, byfunds, and detail of investments, by type. Includeshistorical data for selected items from financialstatements.Revenue: Summar,y of receipts is shown by function andfund groups. Provides detail of taxes and other re-ceipts, by source for the 2 years and by quarters forthe 2 years. Also shows detail on property tax valu-ations and ,tax levies for State purposes by county.Expendi ture: Summar,y of net d.isbursements is shown byfunction, fund groups and cha'~acter and object for the2 years and by quarters for the 2 years. Detailedappropriation statements include data on disburse-ments, transfers, and balances, by department andagency, function and activity, fund or account, andnet disbursements by character and object. Netdisbursements from all funds are shown by quarters,as \~ell as in sunmary by function and fund groupsfor each fiscal year. Data on debt transactions andon loans to local governments are given by fund andcounty.

B. BUDGEI' DOCUMENTSDepartment of Administration, Budget Division. Thefollowing three documents submitted in January 1967constitute the State's budget presentation for 1968,1969.1. Proposed Biennial Budget Detailed Estimates.

Schedules for each agency and activity include anarrative summar,y, a listing of expenditures by adetailed character and object classification, anda summary of the means of financing.Statements show expenditures and financing for 2previous years, estimates for the current year,and department requests and the Governor's recom-mendations for each of the 2 budget years. Thereare no overall summaries in this prese.rtatdon,

2. Budget Address.In addition to the Uovernor's message this reportincludes summary financial statements for allfunds by fund for the 5-year period 1965 to 1969.Compares recommendations for present budgetperiod with the prior biennium. Also detailsexpenditures from the general revenue and incometax funds by major activities end includes data ondistributions to local governments.

3. Legislative Building Commission (issued with con-currence of the Governor), Report.Presents summary of capital outlay expenditures,by agency and installation, with recommendationsfor the fortheoming biennium. Detailed datagive agency requests and recommendations of thecommission by project.

26

"

STATE SOURCES

MINNESOTA--Contlnued

C. TAX COLLECTION REPORTS1. Department of Taxation, Report (Biennial).

1965, 1966.Presents summary and detailed statistics on allState and local taxes for the 2 years. Includesexplanatory information and data on tax bases andra~es. Shows collections and distributions bycounties of gross income, motor fuel, and inher-itance taxes. Also includes data on State andlocal taxp.ble property valuations, rates, levies,and collections by broad class of proper-ty,

2. Department of Taxation, ~a1ysis of Min.~esot~Income Tax Returns (Annual). (Individual andfiduciary returns for 1964; corporate returnsfiled during calendar year 1965. Report wasissued in January 1968.)Presents summaries and detailed data on Stateindividual and corporation income taxes coveringreturns, assessments, collections, distributionsto local schools, and administrative costs.Reports analytical data by type and status oftaxpayer, by income group, with distrib'ltions bycounty area. Includes explanatory infnrmation andcomparative historical statistics.

D. OTHER SELECTED SOURCES1. State Auditor, Quarterly Report. (Report for

period ended June 30 includes fiscal year date.)Presents summary data on receipts, disbursements,transfers, and balances, by fund groups and funds,for the fiscal year to date. Reports data onbonds and certificates of indebtedness out-standing, by purpose and issuel with scheduleof maturities.Shows receipts, by sources, for tile quarter andcumulative for the fiscal year, with comparativedata for the previous year. Reports disburse-ments, by character and object, fo!' the quarterand cumulative for the fiscal year, with compar-ative data for the previous year.

2. Department of Highways, Financial Services Reports(Annual). 1967.Detail of departmental receipts is presented bysource and fund, including month~ net collectionsof highway-user taxes, Federal and county grants,borrowings, and transfers. Disbursement data areshown in great detail by fund, activity, andobject, including apportionment of motor-usertaxes to counties and municipalities for highwayand street purposes. Also includes schedules ofannual maturities and interest payments on Statehighway'bonds by issue.

3. Department of Administration, Fiscal Facts AboutMinnesota Government (Biennial). 1967.Designed for popular distribution, this reportincludes condensed versions of summary statementsdrawn from the Budget Address (item B.2. above).

MINNESOT .~--Contlnued

4. University of Minnesota, Financial Report(Annual). 196'7.

Provides detail on income from all sources and o~expenditures for all puropses, including data onauxiliary enterprises and sponsored research.

5. State College Board. Financial Report (Annual).1967.

Consolidates statements of all operations for thesix State colleges and also contains separatereports for 'each institution.

MISSISSIPPI


1. State Auditor, Annual Report of the Auditor ofPublic Accounts, 1967.Report received November 1967.

Presents summary by agency accuunt of receij,ts,expenditur~s, and balances which flow tl~ough theState Treasury. (All Federal funds received arerecorded as expended. Tuition payments and aux-iliary enterprises of State institutions are ex-cluded.) Appropriation summary by agency or ac-tivity gives total appropriation for the currentbiennium, the first year's expenditures and encum-brances, and tho available appropriation balancefor the second year. A narrative description in-cludes a la-year comparative summary for eachmajor source of general and special revenue andeach major functional expenditure grouping.

IIj.,~~For each account in the "governmental cost funds,"

total expenditure is given by an extensive char-acter and object breakdown. Memorandum accountsdetail State and Federal apportionments of fundsfor the several educational programs by county.Also shows detail by program and individual unitfor SUbventions and shared revenues going to coun-ties, cities, and districts. Reports data on bondproceeds and debt service and redemption trans-actions as of March 31.

2. State Treasurer, Biennial Report. 1966, 1967.


Presents summary and detail of general fund andspecial fund receipts, disbursements, transfers,and balances by fund group and agency for each ofthe 2 years. General fund and special fund rev-enues are listed by major source; disbursementsare by department or agency,' and '['unction,activ-ity, or fund for each of the 2 y~ars, Biennialtotals appear for general and revenue bond trans-actions by issue,


MISSISSIPPI--Contlnued

B. BUDGET DOCUMENTSCommission of Budget 'nd Accounting, Biennial BudgetReport. 1969, 1970.Submitted December 1967.Revenue: Presents summary statement of receipts bysource, for the general fund, including data on Statetaxes earmarked for a'llocation to local governments.Shows actual amounts for first year of current bi-ennium with estimates for second year and for the 2budget years. A summary table for each agency give~totals of State appropriations, Federal funds, andother funds accruing to the agency outside of Stateaccounting for the biennium. Budget schedules detailsuch receipts by character and purpose for the 5-yearperiod.Expenditure: Basic format shows appropriations forcurrent biennium, expenditures for the first year,estimates for the second (current) year, and agencyrequests (or estimates) for the budget biennium. Alsoshows agency totals for current, prior, and biennialappropriations with Budget Commission's recommen-dations for the budget period. Presents budget sched-ules for departments and agencies by activity and bycharacter and object. Includes data on State aid tolocal governments and on debt service. Informationalstatements vary but most include statistical workloaddescriptions.Debt: Summary and detailed data on general and rev-enue obligations outstanding are reported, by purpose,as well as annual maturities and interest requirementsto maturity.

C. TAX COLLECTION REPORTS1. State Tax Commission, Selected Facto~s Indicative

of State and County Business Activit{e~ (Annual).Calendar 1966.Presents summary data on Tax Commission collec-tions and miscellaneous tax collections and re-ceipts of other State agencies, by source, withaa~a on distributions to local governments and toState funds. Shows extensive historical and ana-lytical statistics of principal taxes with geo-graphic distributions as to selected taxes. Dataon collections of sales taxes and on gross salesare reported by business classes, by county and bymunicipalities. Extensive data on income taxesare shown by industry groups and county. Also in-cludes an index of taxpaying ability for countieswi th supporting detail.

2. Motor Vehicle Comptroller, Biennial Report. 1966,1967.Supplies various schedules of the petroleum taxand motor vehicle tags and privilege tax divisionsshowing tax rates; gross and net tax collectionsby county and municipality; distributions to Statefunds and to local governments, by county, foreach of the 2 years. Also ;includes data on activ-ities and on administrative expenditures by objectand year. Tables generally present annual datafor the 2 years, with supplemental data by month.Includes extensive explanatory information andcharts.

27

MISSISSIPPI--Contlnued

3. Alcoholic Beverage Control Division, state TaxCommission, Annual Report. 1967.This is the first report on operations of the Bev-erage Control Division which began July 1, 1966.Includes detail on revenues from permit fees,excise and sales tax collections, and on thewholesaling operations.

D. OTHER SELECTED SOURCES1. State Department of Public Welfare, Biennial

~eport. 1966, 1967.Provides detailed financial statements of receiptsby source and program, and expenditures by pro-gram, object, and county.

2. State Highway Commission, Biennial Report. 1966,1967.Includes extensive detail on receipts by sourceand expenditures by purpose or project, andcounty. Also carries projections of receipts andoperations by counties for 1968 and 1969. Oper-ations of the Bay st. Louis and Pascagoula TollBridges are also included.

3. The Mississippi River Bridge Authority, AnnualRepor!. 1966 (year ending October 31).Reports construction costs data and statement ofincome, operation, and debt service.

4. Mississippi State University, Financial Report.1967.Shows current income, expenditures, and balancesfor all funds in extensive detail. Also presentsstatements of bonded indebtedness and investmentholdings.

MISSOURI


Department of Revenue, Annual Report. 1967.

Presents the following: Combined statement of re-ceipts, expenditures, and balances of all funds, byagency, and individual fund; appropriation balancesheets in total and by fund, agency and activity, andcharacter and object; analysis of fund balances bycash and type of investment; and historical data forselected items.

Detail on receipts is given by source, fund, andagency and includes listing of nonrevenue trans-actions. Expenditures are shown by function, agencyand activity, character and object, and fund. Gaso-line and intangible tax distributions are given byindividual unit. Debt transactions are reported forState guaranteed bonds only.

28 STATE SOURCES

MISSOURI--Contlnued

B. BUDGET DOClI1ENTSGovernor, Executive Budget (Annual). 1969.Submitted January 196$.Revenue: Includes data on receipts from taxes andother State sources, by major source, and from Federalgrants, by function, for 2 previous years, and esti-mates for current year and the budget year.Presents emergency and supplemental budgets for thecurrent year by function, agency, activity, fund, andobject, showing original recommendations and appro-priations, current requests, and the Governor's recom-mendations.Operating budget: Detailed schedules for departmentsand agencies show expenditures both by program andactivities and by character and object. Format gen-erally shows amounts for previous year, plannedamounts for the current year, and Governor's recom-mendations for the budget year. Includes informationon workload and means of financing.Capital improvement budget: Summary of proposed cap-ital improvements by department and function showsagency request for the year and the Governor's recom-mendation, Includes a detailed listing of proposedprojects by department and fund, with facility de-scription and justification and by priority,

C. TAX COLLECTION REPORTS1. See A. above.

2. Department of Revenue, Division of Collection.a. Report of Collections for Month.

Reports receipts into state funds for themonth, by fund, showing data by tax sourcesfor general revenue, highway department, andspecial tax revenue funds,

b. Report of Sales and Use Tax Collections(Quarterly; also annual).Supplies data on sales and use tax collectionsand number of returns, by county and other di-Visions, for the quarter (or fiscal year).Shows comparative State totals for previousperiods, as well as summary data by industrygroup.

3. Department of Liquor Control, Annual Report.1967.

Presents detail on administration and collectionof licenses, permits, and gallonage taxes.


1. Department of Public Health and Welfare, AnnualReport of the Division of Welfare. 1967.

MISSOU~I--Contlnued

Covers public aSSistance, administration, andother welfare programs and activities. Summaryand detailed statements supply data on appro-priations and other sources of financing and onexpenditures by program, object, county, andmonth. Includes extensive explanatory informa-tion, charts, and data on activities.

2. Department of Public Health and Welfare, AnnualReport of the Division of Mental Diseases. 1967.Reports revenue by source and institution andappropriations and expenditures by institution,activity, and character and object. Includes de-tailed data on employment and patient statisticsby county.

3. State Treasurer, The Funds of the State ofMissouri (Monthly; July issue has fiscal yeardata) •

Reports data on cash receipts and disbursements,transfers, and balances by funds in detail, forthe month. Shows receipts from major tax sourcesfor the month and the fiscal year,' with compara-tive data for the previous year. Also includesdata on state bonds (guaranteed) authorized,issued, and outstanding.

4. University of Missouri, Financial Report (Annual).1967.Consolidates statements for all campuses, funds,and ac~ivities on receipts, expenditures, bal-ances, outstanding indebtedness and investmentholdings. Also gives data by individual programsand facilities.

MONTANA


See B. below. Detailed annual data are contained inunpublished statements and records.

B. BUDGET DOCUMENTS

Budget Director, Executive Budget (Biennial). 196$,1969.


Presents su~ary of income, expenditures, transfers,and balances for all funds, by organizational unitsand by funds or accounts, for past 3 years with esti-mates for current and budget years.

For the General Revenue Fund, detail of revenues bysource is given for 10 past years and is estimated forcurrent and budget years; appropriations by agency oractivity are given for the same period.

STATE GOVERNMENT FINANe,s 29

MONTANA--Contlnued

Detailed budget schedules for departments, institu-tions, and agencies show amounts for three biennialperi,ods by year on expenditures for the past 3 years,esthtltes for the current year, and budget recom-mendations for the 2 budget years. Shows summary dis-tributions by function and activity, character andobject, and funds and financing, including data oncollections related to the operational activities.Presents supplemental detail of personal services andother objects. Most of the narrative descriptions ofprogram include statistics on workload and perform-ance.

C. TAX COLLECTION REPORTSState Board of Equalization, Biennial Report. 1965,1966.Reports detailed data on collections of State taxesfor each of the 2 years, with extensive historical andanalytical data as to the principal tax revenuesources. Includes information, charts, and data ontax policies and administration, tax bases and rates,and distribution of tax revenues. Also includessummary and detailed statistics of State and localtaxable property valuations and tax levies.

D. OTHER SELECTED SOURCES1. Montana Liquor Control Board, Annual Report.

1967.Includes detailed statistics on operations andfinances of th~ State liquor stores system and oncollections of State and county taxes on liquorand beer.

2.

Reports data on highway department expenditures,by program and activity and by character andobject, and on departmental receipts, by sourcefor the month and cumulatively for the fiscalyear.

3. Department of Public Welfare, Report (Biennial).1965, 1966.Summary and detailed data are given for each ofthe 2 years on financing, by source, and on ex-penditures for public welfare activities, byprogra~ s~d by county for principal programs. In-cludes informa~!0n and supplemental data on'pro-grams and activiti~~.

4. Department of State Lands and Investments,Biennial Report. 1965, 1966.

Summary and detailed data are shown for each ofthe 2 years on the State lands, investments, andother assets; receipts, by source; distributionsto local governments and to State funds; and otherdisbursements of the funds administered by depart-ment.

MONT ANA--Contlnued

5. State Water Conservation Board, Accounting Report(Annual) • 1967.Financial statements give receipts by source, ex-penditure detail by project, balances, and in-debtedness. Also includes statement on operationsof the State Planning Board.

NEBRASKA


Department of Administrative Services, AccountingDivision, Biennial Report. 1966, 1967.

Report received March 1968.

Summaries ~f receipts, disbtu'sements, t~ansfers, andcash balances are presented by funds. A summary ofbiemlial appropriations by agency shows expendituresfor eaoh of the 2 years and unexpended balances. Alsoincludes detailed financial statements on State Build-ing Fund and State Office Building Fund.

Tax revenues and other receipts are detailed by fundsand sources for each of the 2 years by agency. Annualexpenditures are reported for the 2 years by depart-ments and_agencies, activities, ann character andobject. (A similar report is published for even-numbered years.)

B . BUDGET DOCUMENTSDepartment of Administrative Services, Budget Officer,Executive Budget (Biennial). 1968, 1969.Submitted January 1967.

Budget summaries and schedules show estimated expendi-tures for the current biennium and agency requestswith Governor's recommendations for the budgetbiennium. Only limited revenue statistics arepresented.

Summary bttdget tables for each agency give expendi-tures by activity for operating aotivities and foroapital oonstruotion by project.


State Tax Commissioner and State Board of Equali-zation and Assessment, Annual Report. 1966.

General fund tax collections are reported by sources.Shows detail of gasoline tax collections anj refunds,by month, and distributions to counties, by county.Presents data on state estate taxes, grain and seedtax revenues and distributions, and public power dis-trict paymerlts in lieu of property taxes.

-1

!

30 STATE SOURCES

NE BRASKA--Contlnued

Summary uata on expenditures from all sources(except uni versi t;:r and normal schools income,soldiers relief, and gas tax and school appor-tionments) are shown by agency and by characterand object.Detailed statistics of State and local propertytaxation include data on assessed valuations,rates, and levies, by type of property, county,and municipality. Includes historieal data forselective items.


Includes the fo110~ng data: Summary of receipts,expenditures, transfers and balances of all Statefunds, for the biennium, by fund groups; receiptsby fund and source for each year of the biennium;and distribution of gas tax to counties, bypurpose and county.

2. State Treasurer, Treasurer's Report (Monthly).Supplies data for the month on receipts, payments,transfers, and balances for fund groups, by fund.Summarizes cash accounts for all funds, and reportsinvestments and investment transactions by fund.

3. Department of Public Welfare, Annual Report. 1967.Detailed data on fund balances, receipts by source,and public welfare expenditures are reported byprogra'JI,county, and object. Includes extensiveexplanatory information, historical statistics,and analytical data.

4. Department of Roads, Bureau of Highways, Semi-Annual Report.Presents summary and detailed data on income, bysource, and application of funds for highwaypurposes, by progr~m and by character and object.

NEVADA

A. GENERAL FINANCIAL REPORTSstate Controller, Annual Report. 1966.Report received June 1967.Revenue: Summary of "goverru:lental revenue" is pre-sented by principal sources. Shows detall of taxes,Federal grants, departmental revenues and transfers,and other revenue and nonrevenue receipts, bysources. Data on transfers and other fund rece1ptsare shown by sources, and funds.Expendi tures: Summary of "governmental expenditures"is presented by function and activity, showing capitalaccounts by purpose or project. Detail of expendf.-tures, refunds, and other disbursements is shown byfunction, agency, and activity. Detailed data on fundtransfers and disbursements are reported by funds.Statistics of State payments to local governments areprovided with data by county for principal programs.

NEV ADA--Contlnued

Other: Includes schedules on the following: Re-ceipts, disbursements, transfers, and balances forfund groups, with data on general fund appropriationsand related transactions and general obligation debtoutstanding by purpose and issue; holdings of cashand securities by type.

B. BUDGET DOCUMENTSDepartment of Administration, Budget Division,~ecutive Budget (Biennial). 1965, 1969.Submitted January 1967.There are no combined financial statements. Generalfund revenues are given by major source for 3 prioryears with estimates for the current and budget years:General fund expenditures by function appear for thesame period. Revenues f~om other funds are notsummarized but are included as expenditure offsets inthe agency budgets.Individual agency schedules give total funds a.vailablefrom appropriations and all sources of revenue andinclude expenditures by activity and by character andobject. Data are for the past year with estimates forthe current year, agency requests, and the Governor'srecommendations for the budget years. Workloadstatistics and descriptions of program are included.Capital improvements are listed by project, institutionand agency, and by means of financing as requested forthe biennium and as recommended, without reference toannual expenditures. Also includes transactions ofgeneral obligation bond funds.

C. TAX COLLECTION REPORTS1. Tax Conunission~ Annual Report. 1967.

Contains the following data: Comparative scheduleof all taxes collected by the Tax Commission inthe last 3 fiscal years; descriptive informationand detailed data on collections, refunds,administration, and distribution of cigarette,liquor, and gasoline taxes and general sales anduse tax; extensive information on State and localproperty taxation, including data on assessedvaluations, assessment ratios, taxes levied, anddelinquent taxes, by county; and detail of Stateand local property tax rates by type of govern-ment, county, and city.

2. Tax Commission, Taxable Salefl! Sales and Use TaxCollected and Percentage at Totals by Busines~(Annual). 1967.

D. OTHER SELECTED SOURCESstate Treasurer, Report of the Treasurer (Anllual).1967.Reports summary data on receipts and disbursements, bymonth, and on fund balances.ShoWG detail of cash and security holdings, by type ofsecurity and tuna, as wall as detailed data on Statebonds outstanding.

i·-1

, I

ISTATE GOVERNMENT FINANCES

NEW HAMPSHIRE

A. GENERAL FINANCIAL REPORTSComptroller, Annual Report. 1967.Report received December 1967.Presents consolidated statements for all funds and byeach individual f~~d of receipts, expenditures, andcash balances. Supporting tables show general revenuefund receipts by major source, expenditures by func-t.ion, and transactions of the State Liquor Control andRacing Commissions.Supplies extensive detail 0n taxes, grants-in-aid,departmental receipts, tran~fers, and other revenueand nonrevenue receipts by source and fWld. Expend-iture breakdown is by character and object, activity,fund, and organizational unit. Also presents data oncurrent expenses, fixed charges, debt service, andcapital outlay by function and fund.Data on general and revenue bond funds include author-izations unissued, sources of funds for debt redemp-tion, and sinking fund transactions. Gross and netdebt outstanding appears by purpoEe and issue.

B. BUDGET DOCUMENTSGovernor j3udget (Biennial). 1965, 1969.Submitted February 1967.Re.venue: Comparative figm'es on general fund "unre-stricted revenues" show amounts for previous year andestimates for the current year and the 2 budget years.Restricted revenues are not summarized but appear inbudget schedules as offsets to expenditures.Expenditure: Summarized expenditures requested andrecommenued, including data on total expenditures,restricted revenues and balances, and net appropria-tions for each of the 2 budget years, by department oragency. Departmental budgets present data, by organi-zational unit and activity, on funds available and onexpenditure by character and object. Schedules showamounts for each of the 2 budget years. Capitalimprovements are listed separately by item balancesavailable and total requested and recommended for thebiennial period.Debt: Provides data on bonds authorized, issued,lapsed, ~nd unissued at close of previous year, bypurpose and funds from which redeemab'le; and bondedindebtedness outstanding at close of previous year, bypurpose and funds from which payable.

C. TAX COLLECTION REPORTSItem A. above includes detailed data on ~tate taxcollections.

D. OTHER SELECTED SOURCES1. Treasurer, Annual Report. 1967.

The following data are included: Summary state-ment of receipts, disbursements, and balances, byfur,d, for 2 years; cash receipts from taxes,

31 , I

NEW HAMPSHIRE--Conth1Ued

Federal grants, charges and other sources, andsummary of appropriations for operations by fund,department or agency, and function; investmentsheld as custodian, by fund and by detaileddescription of securities held; and bor.ded andtemporary debt transactions during current yearand scheduled maturities.

2. State Liquor Commission, Annual Statement ofOperations., 1967.Detailed data on operations and other statisticsof the State liquor stores system are shown withcomparative data for the previous year. Includesdata on collection of beer taxes, licenses, andpermits.

3. Department of Public Works and Highways, AnnualReport. 1967.Shows Federal and State aid h:',ghwayexpenditure byprogram, project, and town. Includes data onoperations and finances of turnpike facilities.

4. Department of Administration and Control, FiscalFacts (issued in advance of the legislativesession biennially). 1965, 1966.Presents comparative data on major revenues andexpenditures for the fiscal years and the 2previous years with descriptive material on trendsin collection and costs. Shows summaries andlimited detail on finances of principal funds wit.hdetail on agency lapses for the 4 y.ears. Alsoincludes comparative data on debt outstanding anddebt service for 4 years and detail on bondsauthorized, unissued, and outstanding at close ofeach fiscal year.

NEW JERSEY

A. GENERAL FINANCIAL REPORTS1. See B. and D.l. below.2. Department of the Treasur,y, Division of Budget and

Accounting, Fiscal Report (Annual). 1967.Report received November 1967.Comparative balance sheets cover General Treasuryand dedicated trust and pension funds, by fundfor the current and prior year. Also show state-ments of borrowing transactions and outstandingdirect and contingent debt by purpose and issuefor 2 years.Statement of revenues is shown by department,agency, and source, as arrtdcdpa ted for the fiscalyear and realized to date with distributions tospecific appropriations.Summarized appropriations and available funds,expenditures, and'unobligate~ balances by depart-ment, agency, activity, and appropriation accountfor 2 years.

,I

32 STATE SOURCES

NEW JERSEY --Continued

B. BUDGEI'DOOUMENTSGovernor, Budget Message (Annual). 1969.Submitted February 1968.Year-end consolidated balance sheets are shown for 2past years. Revenues are given by source, expendi-tures by functions, and cash balances by funds, actualfor past year and estimated for current and budgetyears. Also recapit~lates capital construction bymeans of financing, programs financed from Federalfunds, and expenditures financed from bond proceed.s,An exhibit is included which illustrates the "plan-ning, programming, budgeting system" which is understudy for possible adoption for the next State budget.Budget schedules are arranged by organizational unit,programs or activities, and character and object.Narrative and worklo&d data accompany each presenta-tion. Ex-penditures are by appropriation accountshowing: The init:f.alsum appropriated, the defi-ciencies or supplementals, transfers frcm, otheraccounts, and nonappropriated revenues, ·!;otalexpend-itures for the current year, 8,ndagency request withrecomme.ldation for the budget .:elU'. Recapitulationappears f'orState operations, State aids, and capitalconstruction.

C. TAX COLLECTION REPORTS1. Department of the Treasury, Annual Report of the

Diyision of Taxation. 1967.Historical data are reported on gross and netcollections of State taxes, by major source.Presents comparative statement on costs of collec-tion, by tax source, in the last 3 years. Showsextensive detail, including collection by type ofbusiness and by county, for the first full year ofthe new sales and use taxes. Report contains da'he.on state and local property taxation, includingassessed values, levies, and rates; equalizedvaluations for State school aid, by individualunit; and apportionment of library assistance.

2. Depa.":'tmentof the Treasury, Report of the MotorFuels' ~ Bureau (Annual). 1967.Shows monthly gasoline and special fuels taxcollections and detail on administrative costs.

3. Department of the Treas\Il'Y,State Tax Revenues(Month~').Presents summary statement of State tax revenuesfor the month speCified, the previous month, cumu-lative for the fiscal year~ and comparative datafor the previous year.

D. OTHER SELElJTED SOURCES1. State Auditor, Report on State Treasurer's

Accounts (Annual). 1967 • -

The following statements are presented: Consoli-dated receipts, disbursements, transfers, and

NEW JERSEY--Contlnued

balances, by fund; General Treasury comparativebalance sheet detail of receipts, disbursements,and transfers, by departments; consolidatedlisting of securities by fund and type of secu-rity; general obligation debt transactions; andindebtedness outstanding at end of year by issue.

2. New Jersey Turnpike Authority, Annual Report.1967.Report is on calendar year basi's. Presents dataon revenues and other receipts, expenditures,debt, and fund balances, including investmentsecurities by type. Also includes operatingbudgets for the current and the ensuing year andother related stati~tics.

3. New Jersey Highway Authority, Garden State Parkway(Annual). 1967.Report is on calendar year basis. Suppliesfigures on revenues, expenses, expenditur~ forconstruction, debt, and debt t~ansactions. In-cludes data on fund balances and on investmentsby type of holding.

4. Department of Conservation and Economic Develop-ment, Fiscal Report (Annual). 1967.Presents financial statements on operating incomeand expenditures, on proceeds of bond funds, anddebt service and bond redemption accounts.

5. Department of Transportation, Financial Report(Annual). 1967.Includes extensive detail on the State HighwaySystem, Delaware River Toll Bridge Commission,Division of Railroad Transportation, and theBureau of Aeronautics. Statements cover appro-priatjon balances, commitment balances and expend-iture by project, class of work, county, and bystage in planning or construction process.

6. State Investment Council, Annual Report. 1967.Summarizes investment income for the year by fundsarranged by groupings, e.g., institutional funds,~onstruction funds, and pension and annuity funds.Lists portfolio holdings by title, par value, costprice, coupon rates, yield, and maturity date.

NEW MEXICO

A. GENERAL FINANCIAL REPORTS1. Department of Finance and Administration, Finan-

cial Control Division, Annual Financial Report.1967.Report received February 1968.Presents sununary data on revenue" expenditures,appropriations, and balances for the past 3 fiscalyears and estimates for the current year for com-bined budgetary accounts. Special appropriationsare given for the report year.


NEW M';;XICO --Continued

Tables on actual revenues by source and actualexpenditures by agency, function, and activity,and by character and obje~t are shown for thereport year.

2. State Treasurer, ~iennial Report. 1965, 1966.Report received October 1966.Revenue: Statement of revenues and transfers ispresented by source, department or agency, andactivity for each year of the biennial period.Expenditure: Warrants issued and transfers areshown by department or agency, function, andactivity for each year of the biennium.Debt: Bonded debt outstanding at end of eachfiscal year is reported by purpose, source ofpayment, interest rate, and date of issue.Other: Shows cash and investment balances byfund, including detail of investment holdings.

B. BUDGET DOCUMENTSDepartment of Finance and Administration, ExecutiveBudget (Annual). 1969. (·Presented in two parts:Book I and Book II.)Submitted January 1968.The overal.I budget policy established by the 1967Stat(~ Legislature (designated as BASE--budgeting aheadfor sound expansion) involves appropriations for a2-year period and provides for an annual legislativereview of r-rojected needs d(,veloped for a 10-yearperiod. Book I contains all agency historical dataand agen~y requests within the appropriation. Itcovers actual data for 3 past years, amounts budgetedfor 1968, and appropriated for 1969 by agency andactivity. Detail includes total f~~ds available byfund broken down by appropriated and nonappropriateditems and expenditures by character and object.Narrative material describes program and workload.Book II summarizes the current year's budgeted Rmountsby function and agency, the initial appropriations,and the deviations recommended for the budget year.The projected State program for 1970 to 1973 (inclu-sive) and 1978 is outlined by agency in terms ofnumber of employees, line items of expenditures, anda statement of obj(\lctiveswith related information onprogram and performance. 'rhe percent change in pro-jected expenditure level from 1968 to 1978 is summa-rized by agency and broad fund groupings. An exhibiton a plan for improving education presents receiptsfor school purpose based on several assumptions 8ndan analysis of need.


Bureau of Revenue, Biennial Report. 1965, 1966.Reports current and historical data on taxes admin-istered by the agency. Includes calendar year dis-tributions of sales tax collections by individualcounty and city.

33

NEW MEXICO--Contlnued

D. OTHER SELECTED SOURCES1. Department of Public Welfare, Annual Report.

1967.Covers public assistance and other welfare pro-grams for 2 years, including summary and detailedexpenditures, by source of funds, program, object,and county. Includes information on policychanges and relevant legislation, charts, andworkload statistics.

2. New Mexico State Highway Commission, Revenue andExpenditures (Annual). 1967.The following summary and detailed statements areshown: Highway Commission revenue by source;expenditure, by activity; cash balances; taxreceipts by month; expenditure detail by depart-ment and a~tivity and by character and object;and construction and right of way expenditures bytype of system.

3. Commission of Public Lands, Annual Report. 1967.

Includes the following data: balances; revenuell:'{ source; expenditures by purpose and characterand c'tljcot;and distributions of income fromState lands to designated accounts.

4. State Penitentiar.y, Annual Report. 1967.

Detail includes income from investments of Stateland managed by the system and receipts anddisbursements of the prison industries funds.

NEW YORK

(State fiscal year ends March 31)

A. GENERAL FINANCIAL REFDRTS

State Comptroller, Annua~ Report. 1967.


SWnmB.I'iesinclude the following: (1) lO-year state-ment or State revenues, expenditures, and year-endstanding relative to national indicators for the sameperiod; (2) consolidated statement of all State rundsand memorandum accounts for special funds (Federalaid, earmarked taxes, licenses, fees, and bond re-ceipts), institutional revenues, and operations ofseparately constituted public authorities for 2-yearperiod; and (3) operations of separately constitutedpublic authorities for the current year.

Revenue: Provides comparative data on taxes and otherrevenues by sources, and distribution by funds, for2 years. Shows detail of revenues by sources andfund allocations for the fiscal year.

34 STATE SOURCES

NEW YORK--Contlnued

Expenditure: Detail is given for the three accountsin the General Fund (state purposes, local assistance,and capital construction), by department, characterand object,and by appropriations in force for thefiscal year. Comparative sunmary shows general fundexpenditures for 2 years. Provides data on assist-ance to local governments by counties, funds,function, and program or activity. Also shows Federalaid distributed to local governments by major programsand county.

Debt: Presents summary and detailed data on fullfaith and credit state debt authorized and out-standing, and on debt operations during the fiscalyear. Includes data on term and character of obli-gations, purpose, issue date, interest rates, andmaturities and on debt service. Also gives out-standing obligations under lease purchase arrange-ments.

B. BUDGET DOCUMENTS

1. Governor, The Executive Budget (Annua~). 1969.


Summarizes budget appropriations and financialoperations for major fund groups, for the pastyear and estimated for the current and budgetyears. Narrative description is given of theState financial pl.'3.nfor the current and budgetyears. Also includes exhibit tables on nonappro-priated fund transactions.

Revenue: Summary data are shown by major sourcesfor the past year with estimates for the currentand budget years. Historical statistics andadditional detail are given for principal Statetnxes and nontax revenue classes.

Expenditure: Summarizes expenditures from allsources--main budget funds, Federal funds, andother funds--showing actual amounts for the pastyear and estimates for the current and budgetyear. Main budget funds comprise State purposes,local assistance, capital construction, war bonusand mental heal th bond account, and highwayaccount funds. Summaries of'appropriations forthe current year and recommended amounts for thebudget year are shown by fund groups, department,and activity or program. Detailed budgets fordepartments and major agenCies, by major fundgroups, show appropriations for the current year,recommendations for the budget year, and data onchanges. The bUdget presentations include organi-zation charts, information on purpose of theagency, source of f·unds for financing programs,program amounts and object detail, deacrdptdon ofprograms and workload information, recapitulationof appropriations, data on positions, and summaryof changes in persona.l services, madrrtenanee andoperation, and maintenance undistributed lump sumappropriations. Extensive data are provided onState aid revenvo distributions to local govern-ments.

NEW YORK--Contlnued

Debt: Section on debt service presents data onbonds issued and outstanding, by purpose, withdata on sinking-fund requirements for term bonds,and data for serial bonds on term, interest rate,and appropriations required for interest andprincipal.

C. TAX COLLECTION REPORTSDepartment of Taxation and Finance, State Tax Com-mission, Annual Report, 1967; plus Statistical Sup-plement to the Annual Report. 1967.Presents summary and detailed statements on State taxrevenue compared with prior years. Corporationfranchise and business taxes are shown by industry andtype of business. State and local sales and use tax,estate tax, and mortgage tax collections are reportedby county. Provides a detailed description of theState tax system and other related statistics, in-cluding administrative costs of the commission byobject. (See also D.3. below.)


1. Power Authority of the State of New York, AnnualReport. 1967.

Presents detailed statements of receipts, dis-bursements, debt and debt transactions, andbalances of cash and investments, by project.Includ'3S maps, pictures, and construction progressreports.

I

t2. New York State Thruway Authority, Annual Report.

1967. ·

Presents detailed 8tatements of revenues, oper-ating expenses and other expenditures, debt, cashbalances, and investments by type. Includestraffic statistics, construction progress andexpendi ture da'ba, maps, and extenst ve informa'tionon operations of the authority.

3. Department of State, New York State Bulletin(Monthly) •

Includes summary data for the previous month onbalances, receipts, disbursements, and transfersof State funds by fund. Includes also a state-ment on general fund financial operations for themonth ano cumulative for the fiscal year, showingdata on major tax revenues by sources, and ex-penditures by department. April 15 issue providesfiscal-year data.

4. New York Higher Education Assistance Corporation,Annual Report. 1967.

Presents data on administration and operation ofthe program since its inception, current yearbalances, and assets and liabilities. Includesdetailed income and expense statements.


NEW YORK--Contlnued ~ORTH CAROLINA--COIltlnued

5. New York State Atomic and Space DevelopmentAuthority, A.Lnual Report. 1967.Presents income and expense statements and detailof assets and investments' (property, plant, andequipment) •

6. New York State Housing Fin~1ce Agency, AnnualReport. 1967.Describes the financing program for the fiscalyear ending October 31 of housing facilities atthe State's higher educational and mental healthinstitutions, the middle income housing program,and nursing homes for the aging. Lists by issuethe debt service and debt redemption requirementsfor the current year and outstanding indebtednessat the end of the prior year.

7. Metropolitan Commuter Transportation Authority,Annual Report. 1967.Presents consolidated statements of financialposition, sources and applications of funds, andresults of operations.

NORTH CAROLINA

A. GENERAL FINANCIAL REPORTSState Auditor, Annual Report. 1967.Report received March 1968.Contains the following data: Summary of total rev-enue, expenditure, transfers, and balances for allfunds, by fund groups; detail of investments by typeof security and fund; and an analysis of general fundsurplus and of Treasurer's cash balances with a rec-onciliation to budget accounts.Revenue: Details generalfrom taxes, other revenuefund groups and sources.collections, refunds, netceipts, by department and

and special funds revenuesand nonrevenue sources, byIncludes data on gross taxcollections, and other re-institution.

Expenditure: Details expenditures from general andspecial funds, by department and agency, function, andactivity. Includes data on transfers, capital outlay,debt service, and aid to local governments by fundgroups.Debt: Includes schedules on: General and revenuebonds outstanding by purpose; sinking-fund offsets;sources of revenue for debt redemption; and annualmaturities of principal and interest.

B. BUDGET IXXJ L'MENTS

Department of Administration, Budget Division, !h2Budget (Biennial). 1968, 1969.

Submitted February 1967.

The budget is published in four volumes. Volume I("A" budget) contains requests and recommendations foroperating funds on already established programs andactivities at the same level of service as the currentbiennium, with normal growth taken into account. Vol-ume II ("B" budget) contains requests and recommen-dations to finance improvements or expansion of ex-isting programs and to establish new programs. Italso supplies summaries of total appropriations re-quested by each agency. Volume III is the capital im-provements budget and contains requests and recommen-dations by project and means of financing. Volume IVis a digest of the State Budget in terms of sources ofState revenue and purposes of expenditure. The basicformat of volumes I and II shows actual expendituresfor the prev:!.ousyear, estimates for the current year,and requested and recommended amounts for the budgetbiennium. Volume III shows requests and recommendedcapital outlay totals for the budget biennium as wellas total cost of the project with an analysis of "an_ticipated supplementation by Federal funds or privatesources."Revenue: Reports revenues by major fund groups and byprincipal sources showing actual amounts for the pastyear and estimates for the current year and for eachyear of the budget biennium. Includes explanatory in-formation and summaries.Expenditure: Summary data are reported for the gen-eral fund, highway fund, and agriculture fund and forfunctional classes. Summary and detailed statementsare presented by function, agency, and organizationalunits. Detailed budgets, organized by function, de-partment, agency, and activity, present in detail databy purpose and object. Extensive information appearson program and performance, with workload statisticsand other supporting data. A separate detailed state-ment on new personnel recommendations, by agency andposition, is included.

I

I

~h

C • TAX COLLECTION REPORTS1. Department of Tax Research, Statistics of Taxation

(Biennial). 1965, 1966.Presents explanatory information and statisticaldata on the State and local tax system in NorthCarolina. Report covers the following four areas:(1) The overall view of statewide revenues, bygeneral, highway, and agricultural funds and pay-roll taxes; (2) detailed data on State tax collec-tions for general purposes, including sales anduse taxes, franchise taxes, and corporation taxesby tYPe of business and county in Which paid;(3) revenues of the State Highway Fund; and(4) tax revenue a for local governments. In thefinal category, data include local governmentshares of State taxes by local unit and type oftax for the 2 years, total tax levies by the in-dividual units, and nontax revenues (e.g., profitfrom beverage control stores).

2. Department of Revenue, Comparative Statement ofCollections (Monthly). --Reports collections (after refunds and reservesfor distribution to local governments) from theprincipal State taxes, by source, for the monthand the fiscal year to date, with comparative datafor the previous year.

36 STATE SOURCES

NORTH CAROLINA--Contlnued

3. Department of Motor Vehicles, Comparativ.e state-ment of Net Collections (Monthly).Reports data on collections of state license taxeson'motor vehicles, drivers, and related licensetaxes, by source, for the month and the fiscalyear to date, with comparative data for the pre-vious year.

D. OTHER SELECTED SOURCES1. State Board of Eduoation, State Nine Months School

~ (Annual). 1967.Summarizes State payments to finance local publicschool operations. Includes data on appropri-ations by purpose, other revenue by source, andbalances, as well as detail of expenditures byschool activity, CQunty, and city.

2. Department of Revenue, Beverage Tax Division,Amount of Beer and Wine Taxes Allocated to Coun-ties and Munici~a1ities (Annual). 1967.Presents summaX'y and det.ailed data, by type oftax, count.y, and municipality, on State tax rev-enue from beer and wine excises allocated to localgovernments for the 12-month period endingSeptember 30.

NORTH DAKOTA

A. GENERAL FINANCLI\L REPORTSState Treasurer, Annual Report. 1967.Report received October 1967.

Presents statements of collections, disbursements,transfers, and balances for all funds by fund. De-tails tax collections, by principal sources, and ana.:.lyzes balances by cash and investment holdings, fund,and type of securities held. Historical data areincluded for selected items.

Includes data on general and special funds, receipts,by source, and expenditures, by function and organi-zational unit. Shows transactions of bond funds byissue outstanding at the beginning of the period aswell as sinking fund offsets for issues outstanding atthe close of the period.

B. BUOOET DOCUMENTSDirector of Accounts and Purchases, AppropriationsRequested and Reccromended (Biennial). 1968, 1969.


Revenue: Tax and other general revenue collectionsare shown for the past 3 fiscal years, by principalsources, and estimated for the budget biennium.

NORTH DAKOTA--Contlnued

Expenditure: Detailed budget statements show presentbudget allowances for the current biennium, proposedbudget, and Budget Board allowances for the budget bi-ennium by funct.ion, department or agency, activity,and character and object. Comparative tables s~~-marize present and propcsed budgets by general andspecial funds, departmen~, and agency or activity.Introductory tables present historical data on generalexpenditure by function.

C. TAX COLLECTION REPORTS1. Tax Commissioner, Biennial Report. 1965, 1966.

Presents detailed statements on collections ofmajor taxes by source and county, for each year ofthe biennium. Sales and use tax collections arereported by business class. Also includes histor-ical data on State general property tax collec-tions.

2. State Auditor, Biennial Report. 1965, 1966.Reports collection and distribution of motor ve-hicle, motor fuel, 8~d special fuel taxes. Alsoshows data on refunds and administration.

3. Tax Department, Sales and Use Tax StatisticalReport. 1967.Presents extensive summary by business classifi-cation statewide, and by major business groupingsfor counties, cities, and other local areas for 2calendar years.

D. OTHER SELECTED SOURCES1. Public Welfare Board, Biennial Report. 1965,

1966.

Reports the following: Summary of appropriations,receipts, refunds, encumbrances, and balances, byprogram, during the biennial period; detail of en-cumbrances and balances, by source of funds and byprogram; and administrative and service programexpense distribution by activity, source of funds,and county.

2. State Insurance Funds.

a. State Hail Insurance Department, AnnualReport. 1967.

b. State Fire and Tornado Fund, }nnual Report.1967.

c. State Bonding Fund, Annual Report. 1967.

These separately issued reports detail oper-ating receipts, disbursements, and balances aswell as data on risk and losses allowed, bycounty, and profit and loss statements, bycounty.


NORTH DAKOT A--Contlnued

3. Commissioner of University and School Lands,Biennial Report. 1965, 1966.Provides statements of receipts, disbursements,and balances of the permanent and interest and in-come funds during the biennial period, and allo-cations for each of the State land grant institu-tions and the common schools. Shows detail ofinvestment holdings, by type, for specifiedpurposes. Also supplies data on administrativeexpenses by object for each year.

4. State Highway Commissioner, Biennial Report.1965, 1966.Shows receipts by source, e~penditure by purposeand project, and individual county unit, withparticular detail on Federal receipts.

5. State Board of Higher Education (and the Institu-tions and Departments under its jurisdiction),Annual Report. 1967.Presents combined and separate financial state-ments for the two State universities and theirseveral facilities, the five State colleges, theschool of forestry, and related enterprises andactivities.

OHIO

A. GENERAL FINANCIAL REroRTS1. Department of Finance, Annual Report. 1967.

Report received September 1968.Reports total revenue and nonrevenue receipts, ex-penditures,and cash balances for all funds andseparately for each fund. Presents surronarystate-ments for a 3 year period of tax collections,agency receipts related to operations, Federalpayments, and other revenues and operating expend-itures by fund, agency, and activity.

Additional summaries for the report year givetransfers and revenues allocated by transfer, aswell as total expense by agency &nd by characterand object compared to total adjusted appropri-ations from all funds. A detailed schedule foreach department gives encumbrances payable, de-partmental appropriations, expense, and unencum-bdred balances for each appropriation account byfund.

2. Auditor of State, Annual Report. 1967.

Report received August 1967.

Presents consolidated statement of receipts, war-rants issued, transfers, warrants outstanding, andcash balances for all State funds, by fund, as wellas detail 0f agency appropriations, agency reve-nues, expenditures, and balances.

37

OHIO--Contlnued

Revenue: Includes the following data: Summaryrevenue figures by source and allocations by fundand fund groups; an analysis of Federal grants bypurpose; and detailed data on earmarked revenue byagency and activity.Expenditure: Contains the following d4ta: Analy-ses of expenditures by character and object; capi-tal expenditures, by project, with total appropri-ations, allotments, encumbered balance, and ex-penditure by purpose and geographic location forall departments and funds; and a 5-year summary ofState subsidies and expenditures and detailedanalysis by purpose and recipient for the currentyear.Debt: Presents consolidated statements of Statebonded debt authorized, issued, redeemed, and out-stending and of reserves available for bond re-tirement.

B. BUDGET DOCUMENTSDepartment of Finance, Executive Affairs Division,Executive Budget (Biennial). 1968, 1969.Submitted February 1967.(Summary statements are revised after the close of the

legislative session. General distribution of the doc-ument is withheld until this information is available.Reference here is to the "revised budget.")Presents a combined statement of beginning and endingbalances, total income, and total expense by characterand object for all funds, by fund, for 2 past yearsand estimated for the budget years. Details taxes bysource, intergovernmental revenue, and receipts byagency for 4 past years and the budget years for allfunds. Includes an exhibit of assistance to localgovernments and other subsidies. The individualschedules for each agency are grouped by function andgive character and object detail for each fund for 2past years and for each of the budget years.

C. 'l'AXCOLLECTION REPORTS1. Department of Taxation, Annual Report. 1967.

The following data are reported: Summary collec-tions of major revenue sources, with detailedschedules of tax collections administered by thedepartment, for recent years; sales and use taxesby business class and by county; motor fuel taxescollected annually for 10 years and monthly forpast 2 years; and beer and malt beverage tax col-lections for 10 years and quarterly data for past2 years. Includes descriptive data on State taxsources, summary of recent tax legislation, andinformation and statistics on State tax adminis-tration.


1. State Treasurer, Annual Report. 1967.

38

OHIO •• Contlnued

Presents summary of receipts, expenditures, tr~ns-fers, and balances, by fund with detailed data onrevenues, by department or agency, by source, andby activity, for 2 years. Provides an analysis ofFederal grants by function in addition to re-ceipts, disbursements, balances, and investmentdata for trust, agency, and sinking funds. Alsoincludes a statement of bonded debt by purpose.

2. Department of Liquor Control, Annual Report.1967.Presents detailed statements on operations and fi-nancial statistics of the state liquor monopolysystem for the calendar year. Includes collec-tions of state beer, malt beverage, gallonage,sales, and beverage excise taxes and licenses aswell as data on distribution of profits and otherrelated statistics.

3. Ohio Turnpike Commission, Annual Report. 1967.Figures are given on tolls and other revenues,expenses, debt, and balances, including investmentin securities, by type of holding. Also containsstatistics on traffic and services.

4. state Bridge Commission of Ohio, Annual Report.1967.Supplies data in total and for each of the sixbridge facilities on tolls and other revenues,expenses, operations, and transaction of construc-tion and debt service.

5. Departme~t of Public Welfare, Annual Repor~.1966.Summarizes expenditures of the department bysource of funds, object, and program. Suppliesdetail of expenditures by program and county. In-cludes caseload statistics and historical data byprogram for 15 years, with monthly data for thelast 2 fiscal years.Department of Finance, Annual Report to the Tax-payers. 1967.Includes income and expense statements for allfunds and for selected activities--bond financing,liquor control, highways, distribution of sharedtaxes, and subsidies--by pro~ram. Also has narra-tive on services to the public.Department of Highways, MontHly Financial State-ment as of October 31t 1967 for the Fiscal yearending June 30, 1968 Monthly).Gives figures for the current month and fiscalyear to date on receipts, expenditures, and bal-ances by fund and purpose of disbursement.Board of Regents, Planning and Coordination ofPublic Higher Education in Ohio (Annual Report).1967.Statistical information supplies detail on Statefunds for higher education, including figures onoperating income and expenditures for State uni-versities, illunicipaluniversities, and communitycolleges. Information is also given by institu-tion and for broad purposes, e.g., income and ex-penditures for research, for public service pro-grams, auxiliar,y enterprises, and student aid.

6.

7.

8.

OKLAHOMA

A. GENERAL FINANCIAL REPORTSSee B. and C.l. below. Basic annual data are obtainedfrom unpublished sources supplied by the ExecutiveDepartment, Division of the Budget.

B. BUDGEI' DOCUMENTSExecutive Department, Division of the Budget, Budget(Annual). 1969.Submitted January 1968.This is the second presentation of an annual budgetformerly submitted biennially. The document carriesextensive financial statements for the past fiscalyear including the following: Receipts of all funds bysource and fund; detail on receipts from the Federalgovernment for 2 past years; expenditures throughState treasur,y funds by agency, function, and charac-ter and object; direct apportionments for publicschools by purpose and source; apportionment of high-way revenues by source and by individual unit forcounty, city, and town road purposes; and transactionsof general obligation and agency borrowing and debtservice funds. A brief statement is made of estimatedgeneral and special fund revenues and balances for thecurrent and budget years. Summar,y figures are pro-vided on actual appropriations for the current yearand requested and recommended appropriations for thebudget year by agency and activity.The detailed schedules are organized by department andactivity. Each schedule presents data for the pastyear, estimates for the current year and requested andrecommended amounts for the budget year. Data in-clude the following: Funds available from appropri-ated and nonappropriated sources; expenditures by ac-tivity and character and object; workload da~a wherefeasible; and narrative information on program andperformance. A separate section on capital outlaysupplies a description of each project requested, bydepartment, together with estimated cost and a desig-nated priority within the department.

IIr

IC. TAX COLLECTION REPORTS1. Oklahoma Tax Commission, Biennial Report. 1965,

1966.Includes historical data on State tax collectionsfrom principal sources annually since 1916 andgives monthly data for each of the 2 years cov-ered. Details collections by county for gasoline,gross production, and franchise taxes and showsdistribution of State taxes to local governments,by county, source, and purpose. Provides informa-tion on administrative costs and enforcement ac-tivities. A separate supplement gives extensivedata on assessed valuations and levies for localproperty taxation by county.

2. Oklahoma Tax Commission, Sales and Use Tax Statis-tical Report (Annual). 1967.Gives statistics on returns and collections ofState sales and use t~xes by city, county, month,and business classes. Includes historical data,maps, and figures on collections earmarked forassis~ance programs by county.


OKLAHOMA--Contlnued

3. Oklahoma Tax Commission, Report of the MotorVehicle License Division (Annual). 1967.Details collections of motor vehicle license taxesin the past 4 years by type of registration andcounty and shows distributions to local govern-ments by source, purpose, and receiving unit.

4. Tax Commission, Payments to Local Units of Govern-merrc (Annual). 1967.Summarizes distributions of State taxes to localunits of governments by type of receiving govern-ment, source, purpose, and county, for the reportyear.

D. OTHER SELECTED SOURCES1. State Treasurer, Annual Report. 1967.

Summarizes deposits, disbursements, transfers, andbalances by fund and account. Reports debt trans-actions for generc1 obligation and nonguaranteedState agency bonds, and detail of investments byagency and type of holding.

2. Grand River Dam Authority, Accountants' Report(Annual) . 1967.Provides balance sheet data, income and expensestatement, a schedule of annual maturities ofbonded debt, as well as detail of investments byfund and type of holding for 2 calendar years.Also includes a statement of administrative costsand other related statistics.

3. Oklahoma Turnpike Authority, Annual Report. 1967.Contains statements of toll revenue and other in-come and operating expenses, financial condition,and construction statistics for each of the tollfacilities for the last month in the year and forthe calendar year, from date of opening of eachtoll road. Also shows schedul,e of annual maturi-ties of bonded debt with interest rates. (Monthlyreports also are furnished for bondholders.)

4. Department of Public Welfare, Annual Report.1967.Summarizes receipts, disbursements, transfers, andcash balances and details expenditures, by programand county. Historical data are included for se-lective programs.

5. Industrial Development and Park Department, Divi-sion of State Parks, Audit Report (Annual). 1967.Shows consolidated statements of revenue bysource, expenditures by character and object, bal-ances, and outstanding indebtedness in addition toseparate statements for each facility.

6. Commissioners of the Land Office, Statement ofFinancial Condition (Annual). 1967.Consolidated balance sheets and schedules ofinvestments are furnished as well as statementsof income earned and distributed by purpose.

OREGON

A. GENERAL FINANCIAL REPORTS1. Secretary of State, Biennial Report. 1965, 1966.

Report received May 1967.Analyzes the State's cash position at the close ofeach of the report years and summarizes receipts,transfers, and disbursements of the agency andtrust funds. Details revenues by source and ex-penditures by activity and character and objectfor the secretary of state's office.Revenue: Presents general fund revenue, bysource, showing amounts received in each of thepast 3 years, and estimated revenue for the appli-cable biennial budgets.Expenditure: Relates general revenue fund ex-penditures to total amounts available from appro-pri~ted and other sources for each of the 2 yearsby function, department or agency, and object.Provides separate statements of allocations ofState revenues to local governments by purpose andindividual unit.

2. Departlllentof Finance, Supervision of btate Ex-penditJ!!:illl.(Biennial). 1966, 1967.This is a new report required by statute not laterthan December 1 following the close of the bien-nium to detail actions of the Emergency Board andother agencies affecting deviations from budgetaryproposals during the 2 years. Data show by agencyand appropriation account the expenditure authori-zation, the revision, net allotments, and unallo-cated balance together with explanatory naterial.

3. Secreta~J of State, Monthly Report. (Issues arenumbered conserltively. See numbers 12 and 24 foryear-end statements.)Summary statements of cash position of the GeneralFund and of receipts and expenditures, "exclusiveof self-sustaining funds," in the current bien-nium, are compared with budget estimates andappropriations.

B . BUDGET DOCUMENTS1. Department of Finance, Budget Division, Biennial

Budget Report. 1968, 1969.Submitted January 1967.

Combined receipts, disbursements, and balances forall funds and separat.ely for property tax relief,State operations, and aid to local government aresummarized for the past biennium and estimated forthe current and budget biennium. Data describedbelow cover these same periods. Fiscal year fig-ures are not given.

Revenue: Supplies a summary of tax and other rev-enue receipts by source for general and otherft'nds and detailed schedules by department andagency showing revenues and transfers.

40 STATE SOURCES

OREGON- -Continued

Expenditure: Provides summaries of expendituresfrom general and other funds, by function, agency,and characteI' and object. Schedules for depart-ments or agencies present summary and detaileddata by function, program, activity, and object.Includes extensive information on program and per-formance. Capital construction section summarizesproposed building program for the biennium, byfunction and project, with summary data on financ-ing.Debt: Recapitulates State bonded debt as of No-vember 10, 1966, with projection to July 1, 1967,and June 30, 1969, by charanter and purpose. In-cludes data on sinking-fund offsets, net debt, andinterest and principal requirements for thebiennium.

2. Department of Finance, Budget Division, CapitalConstruction Program. 1967 to 1973.Available March 1966.Capital construction program and expenditure sum-maries, are pro'lided by function or agency and byfUllJ groups, showing estimates for past and cur-rent bienniums, agency requests and Governor'srecommendations for the budget biennium, and rec-ommendations for the next 2 biennial periods. Rec-ommended programs are grouped by projects forstudy stage, planning, and construction.

C. TAX COLLECTION REPORTSState Tax CommiSSion, Biennial Report. 1965, 1966.Summarizes State tax collections by source for each ofthe 2 years and includes data on administration. Ex-hibits data on property tax valuations, tax rates, andlevies, for State and local purposes.

D. OTHER SELECTED SOURCES1. Liquor Control Commission, Annual Report. 1967.

Detailed statements of operations of the Stateliquor monopoly system are given for 2 years. In-cludes cpllections of licenses, permits, and priv-ilege taxes and distributions of profits and taxrevenue to local governments by county and city.

2. State Treasurer, Biennial Report. 1965, 1966.Contains the following exhibits: Summary state-ment of receipts, disbursements, transfers, andbalances by fund for the bien.,iumj detail of in-vestment holdings by fund and type of holdingj andschedule of annual maturities of principal andinterest of State bonded debt (includes Stateagency revenue bond issues).

3. Oregon State Board of Higher Education, Report ofthe Comptroller (Amlual). 1967.Providos summary of income. and expenditures, byir.stitution, and consolidated statement of finan-cial condition for all State institutions ofhigher education. DeliaH is given on operations

OREGON- -Continued

financed from State funds, revenues of auxiliaryenterprises, and research contracts. Includestransactions of general obligation and revenuebond funds and debt service and bond retirementreserve funds.

PENNSYLVANIA

A. GENERAL FINANCIAL REPORTSAuditor General, Fiscal Report, 1965-66.Report received August 1967.Summarizes cash receipts, disbursements, transfers,and balances for all funds and by individual f~,d anddepartment. Balances are broken down by cash and in-vested f'unds.Revenue: Compares cash receipts by fund for 2 years.Details data on taxes and other revepue and nonreve-nue receipts, by source and fund for all funds.Expenditure: Details data on appropriations, credits,and net expenditures by fund, department or agency,function and activity, and character and object. Sep-arate schedules by program and county are shown asfollows: public assistance payments; State aid pay-ments to school districts; and data on liquid fuel taxdistribution.Debt: Analyzes debt outstanding at close of pastbiennium by purpose, sinking fund reserves, and netdebt. Also gives schedule of annual maturities.

B. BUDGET DOC lMENTS1. Governor's Office, Budget Bureau, Budget Report

(Annual). 1969. (Presented in two volumes.)Submdtted May 1968.

.There are no combined or summary statements forall funds. In the General Fund Budget (volume 1)revenueD are oetailed by source, expenditures bypurpose, and balances by appropriation account forthe past year, and are estimated ~or the current

.and budget year. The Special Fund Budget (volume2) carries similar information separately for eachfund subject to budgetary control--motor license,fish, game, banking, farm products, horse racing,and boating funds. It also includes the variousspecific appropriations from other special fundsand data on the debt service and sinking funds.State authorities are excluded; data on the vari-ous continuing appropriations and funds exemptfrom the budgetary process (about 60) are givenfor the past year only in an exhibit table.The bas~c budget format for each organizationalunit gives a statement of total funds availablefrom State appropriations, Federal funds, andother special sources. (Receipts not reflected inagency totals are summarized in an exhibit.) Ex-penditures are given by function, program, andlimited character and object. Descriptive state-ments are presented with statistical data on work-load and program.

•STATE GOVERNMENT FINANCES

PENNSYi.. VANIA--Contlnued

2. Governor's Office, Budget Bureau, Capital Budget.1966 to 1971.Part 1 contains the Governor's capital outlay rec-ommendations fur the biennuum by department oragency and by project. Part LA lists, by depart-ment or agency, projects from prior periods whichhave not been completed, with code symbols as tostatus. Part 2 shows recommendations of the StatePlanning Board for the biennium, as well as de-partmental requests for the two subsequent bien-nial periods, by department and by project.

J. Governor's Office, Budget Bureau, Budget Circular(Annual). 1967.Presents general fund budget as p~ssed by the leg-islature \~ith actior. by the Governor. Includes asummary of deficiency and regular appropriationsand of restricted receipts.

C. TAX COLLECTION REPORTS1. Department of Revenue, Statistical Data Sheet

. (Monthly).Covers the general fund and six major specialf'unds, Provides data as follows: Summary of rev-enue receipts by fund for fiscal year to date andpast 5 years; tax revenue and nontax revenue, byfW1d and source, for the month and fiscal year todate, with comparative monthly data for previousmonth and year; and comparative data on estimatedand actual general fund revenue receipts bysource, for the month and fiscal year to date.

2. Department of Revenue, Month£y Report Transmittals(year-end statement) (Annua~. 1967.Gives extensive detail for the current month andfiscal year to date for all treasury receipts byfund and source of revenue.

D. OTHER SELECTED SOURCE.':l1. Pennsylvania Liquor Control Board, Fina1~cial

Statements (Annual). 1967.Details data on operation and financp.s of theState liquor monopoly system, Buu other relatedstatistics. Includes data on control board col-lections of State emergency and sales taxes andlocal licenses.

2. State Public School Building Authority, AnnualReport. 1967.Statements of receipts, disbursements, transfers,balances, debt and investment in securities, bytype and fund are given for the State as a whole.Does not supply data by individ~l unit.

3. Pennsylvania Turnpike Commission, Annual Report.1967.Statements of operations of the toll turnpike showdata for 2 years. Presents detail of changes infW1ds, by fund, showing receipts, disbursements,transfers} balances, debt, and security holdingsby type, for the fiscal year ending May 31.

41

PENNSYL VANIA--Contlnued

4. General State Authority, Semi-Annual Report.JW1e 1967.Supplies detailed statement of receipts, expendi-tures, transfers, debt, ann balances by fund forthe 6 months ended June 30 and for the fiscalyear. Exhibits investment securities by type ofholding, as well as schedule of annual debt ma-turities and interest requirements to maturity.Describes construction projects completed, W1derconstruction, and cancelled by project and sourceof funds.

5. Highway and Bridge Authority, Semi-Annual Report.JW1e 1967.

Reports authority transactions for the 6 monthsended June 30, and for the fiscal year, includingreceipts, disbursements, transfers, debt, and bal-ances by fW1d. Provides data on investment secu-rity holdings, by type; scheduled annual maturi-ties of debt and interest requirements to matu-rity; and construction projects completed, inprogress, and cancelled by project.

6. Department of Highways, Fltatistical Supplement(Biennial). 1965, 1966.

Contains summary and detailerl statements of trans-actions of the department, by fW1d, for each yearof the biennium, including tax collections, Fed-eral grants, administration costs, constructionand maintenance, debt service, and allocations tolocal governments by cOW1ty.

7. Department of Public Welfare, Public Welfare Re-port (Annual). 1967.Provides summary and detailed statements of ex-penditures and commitments, by source of fW1ds,program, object, and cOW1ty. Includes supplemen-tal statistics by program and activity.

8. Office of Administration, Bureau of AccoW1ts

a. General Fund--Status of 1967-1968 Appropri-ations, Prior Fiscal Years' Approp~iationsCarried Forward and Restricted Receipts(Monthly).

Reports cumUlative data by department oragency and by purpose showing current andprior years' appropriations, augmentations,lapses, commitments, expenditures, and balanceavailable.

b. Special Funds--Status of 1967-1968 Appropri-ations, Prior Fiscal Years' AppropriationsCarried Forward and Restricted Receipts(Monthly) •

Reports cumUlative data showing current andprior years' appropriations,. augmentations,lapses, commitments, expenditures, and balanceavailable by fW1d and purpose.

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42 STATE SOURCES

RHODE ISLAND

A. GENERAL FINANCIAL REPORTSDepartment of Administration, Office of StateController, Annual Financial Report. 1967.Report received September 1967.Combined statements of cash receipts, expenditures,and balances are shown for all funds ~nd by individualfunds. (Excludes only those moneys of the universityand State colleges, e.g., tuition and fees which arenot deposited with the State Treasury.) Includestransactions rel~ting to general obligation and agencyborrowing, debt service, and sinking funds. Also,analyzes assets and liabilities for each account.Revenue: Provides comparative statements of revenueof general and special revenue funds by sources forthe past 2 years. Details data on taxes, Federal aid,and other revenue receipts by source, fund, and de-partment or agency. Relates actual with estimatedrevenue for general purposes and specific pU!poses forthe year. Includes a schedule of Federal grants-in-aid by fund, department, and purpose.Expenditure: Compares expenditures and encumbrancesof general and special revenue funds, by department oragency for the past 2 years. Supplies detailed state-ments for the general fund of appropriations, avail-able funds, expenditures, encumbrances, and unenct.....-bered balances; by department, agency, activity, andcharacter and object. Summarizes expenditures of allfunds, and for fund groups, by character and object.Exhibits comparative statements of State payment~ inbehalf of, or State distributions to, local govern-ments by program or purpose and by city and town.A condensed financial report highlighting the prinCi-pal operations is also available.

B. BUDGEI' DOCUMENTSDepartment of Administration, Budget Division, StateBudget (Annual). 1969.Submitted February 1968.Schedules of amounts available and programed for twopast years and estimated for current budget years withcomparison of general fund free surplus for the sameperiod are provided.Revenue: Summarizes taxes and other revenue receiptsby source and department, showing actual amounts for2 previous years and estimates for the current andbudget years. Statement of Federal grwlts-in-aidreceived and estimated to be received is given sep-arately.Expenditure: Summarizes expenditure figures by fund,department, and character and object. Detailed sched-ules on program and financing are presented by depart-ment and agency, function, activity, and character andobject. Format shows actual expenditures for each ofthe 2 previous years, estimates for current year, andrecommendations for the budget year. Separate sched-ule recapitulates annual amounts expended or to beexpended on behalf of, and distributed to, cities andtowns by purpose and source of funds (but not by unitof government).

RHODE ISLAND •• Contlnued

Debt: Includes the following data: Condensed state-ment of bonded debt outstanding by purpose; require-ments for budget year, sinking-fund reserves, and netState debt; detailed schedule of annual maturities ofprincipal and interest; and bonds authorized but notissued.

C. TAX COLLECTION REPORTS1. See A. above.2. Department of Administration, monthly reports

(July 1967 issues carry fiscal year totals).a. Sales Tax Collections, by Kind of BUSiness.b. Sales Tax Collections. by City or Town and

()o'fllty•

D. OTHER SELECTED SOURCESGeneral Treasurer, Annual Report. 1967.Summarizes receipts, disbursements, transfers, andbalances by fund and by appropriation account. Ana-lyzes investment holdings by fund and type of securityand outstanding indebtedness with sinking fund re-serves.

SOUTH CAROLINA

A. GENERAL FINANCIAL REPORTSComptroller General, Annual Report. 1966.Report received June 1967.Presents a consolidated summary of receipts, disburse-ments and cash balances of general and special fundsby fund groups related to appropriation accounts.Revenue: Details taxes and other revenue and nonrev-enue receipts by fund and account groups, departmentor agency, and source.Expenditure: Details expenditures from prior and cur-rent appropriations by department or agency, function,activity, and character and object. Shows separateschedules of State grants and shared revenues distrib-uted to local governments, by source of funds andC01.Ulty. Recapi tula tes appropriations, refunds, trans-fers, and expenditures by department.Debt: Supplies statements of bonds, notes, and cer-tificates issued, retired, and outstanding: bypurpose, date of issue, and rate of interest.

B. BUDGEI' DOCUMENTSState Budget and Control Board, The South Caroli~State Budget (Annual). 1969.Submitted January 196e.


SOUTH CAROLINA--Contlnued

General and special fund statements of receipts,eXpendi turea, and balances are included with sup-porting exhibits on school, highway, and institutionalbudgets. Data cover in general, the 2 past years,estimates for the current and budget years, and theBoard's reconunendations for the budget years.. Pro-vides a summar,y of revenues by source, expenditures byfunction, and outstanding indebtedness by purpose.Schedules for individual departments show expendituresby program and activity and by character and object.Personal services are detailed by position listing.Recapitulation is made of source of funds and, wherepertinent, detail is given on revenues derived fromoperations. Workload data frequently are included in

,'I the description of program. The separate section onpermanent improvements contains opening balances,appropriations, and actual and estimated expendituresfor the 3-year period for projects previously author-ized. Requests for the budget year are described inthe justification statement. No recommendations aremade to the legislature, but projects are assignedpriority within each department.

C. TAX COLLECTION REPORTS1. Tax Commission, Annual Report. 1967.

Presents summaries of State tax collections bysource, and administrative expense by object, forthe past 2 years. Details tax collections fromprincipal sources by month, county, and busfneasclass. Includes data on allocations of Statetaxes to local governments by type of governmentas well as charts, information on tax sources, andextensive data on property tax assessments.

2. Tax COmmission, Comparative Revenue Statement(Monthly).Reports data on collections of State taxes onincome, inheritance, general sales and use, alco-holic beverages, motor fuels, and the variouslicense taxes administered by the commission, inthe month and the fiscal year to date, with com-parative data for the previous year. (June issuepresents fiscal year data.)


SOUTH CAROLINA ..-Contlnued,

3. South Carolina Public Service Authority, AnnualReport. 1967.Report contains the following: Balance sheet andincome and expense statements; data on debt trans-actions and on security holdings, by type ofsecurity; statistical tables and detail on pro-duction, distribution, and purchases for resale ofelectric energy; and figures on construction andplant held for future use.

4. State Highway Department, F:i.nancialReports(Annual). 1967.Shows receipts by source of funds, expendituresby program, character and object, and ir1ividualproject, and detail on bond proceeds and sinkingfunds.

5. State Budget and Control Board, Division of C~n-eral Services, Annual Report. 1967.statements on income and expenses relate to cen-tral services for State and local governments.Includes statistics relating to operations of theState Insurance Fund, the State Building Fund,SinkiI.t;funds, and revolving funds.

6. State Ports Authority, Annual Report. 1967.Report shows: Statement of income and expensesfrom operations of all facilities; transactions ofbond proceeds and debt service funds; and consol-idated balance sheet for 2 years.

7. Wildlife Resources Department, Annua1 Report.1967. .

Shows receipts by source and county and expendi-tures by project and fund. (Includes Game andFish Revolving Fund and the Outdoor RecreationDivision. )

SOUTH DAKOTA


1. Sta te Treasurer, Annual Report. 1967. State Treasurer and State Auditor, ~ual Report.1967.

Sununarizes receipts, disbursements, transfers, andbalances by fund and appropriation account. De-tails debt transactions by issue for current yearand schedule of maturities. Includes data ondistribution of State tax revenues to local gov-ernments by type of receiving unit.

2. State Department of Public Welfare, Annual Report.1967.

Details financial statements of receipts, bysource and program and expenditures by program,object, and county.

Report received Januar,y 1968.Combined statement of receipts, disbursements, trans-fers, and balances is shown for all funds with.aseparate exhibit of Federal grants-in-aid by programand recipient agency. Analyzes assets of all funds bytype of holding.Individual schedules are by department or agency andgive data for 2 years. State tax revenue is detailedby source as are all other revenue and nonrevenue re-ceipts. Expenditures are shown by function, activity,fund, and character and object.

44 STATE SOURCES

SOUTH OAKOT A--Contlnued

B. BUDGET DOOUMENTS1. State Budget Officer, Governor's Budget Report

Fiscal Biennium July 1. 1967 to June 30, 19691Annual). 1968.Submitted January 1967.(The document is the first annual presentation andcarries requests and recommendations for 1 yearonly, despite the title.) A comple~e financialstatement is given for the general fund for 2 pastyears and with estimates for the current andbudget years. Expenditures are summarized for allfunds and separately for the general fund byfunction and agency for the same period.Individual schedules for each organizational unitgive total expenditures by program, by means offinancing (sepa~ate for general fund and otherfunds), and by character and object. Data are for2 past years, estimated for the current year, andrequested and recommended for the budget years.Also includes description of program.

2. State Budget Officer, Capital Improvements BudgetFiscal Biennium July 1. 1967 to June 30, 1969(Annual; see B.1.).The summary of recommendp.d capital improvementsand financing is limited to tl,eLudge t year and islisted by project. Agency requests are summarizedfor the current biennial period and for a 4-yearperiod by general fund financing an1 by othermeans. Annual detai~ is given for general fundappropriations and expenditures for the past 10years. Maps and sketches accompany extensive de-scriptions of need for the projects recommendedfor the budget year.

C. TAX COLLECTION REPORTS1. Department of Revenue, Annual Report. 1967.

Details State tax collections by source, withcomparative data for the previous year. Includeshistorical table of sales tax collections bycounty for the past 5 years. Contains extensivedata on State and local property taxation, in-cluding statistics of assessed valuations for realand personal property, by county.

2. Department of Revenue, Sales and Use Tax Statis-tical Report (Quarterly).Total collections are given by county, for the tenlargest cities, and for all other cities havingover 500 inhabitants. A State summary suppliesdata by clase of business.

D. OTHER SELECTED SOURCES1. Der&rtment of Public Welfare, Annual Report.

1967.Summarizes public welfare expenditures by programand source of funds and details expenditures byprogram and county.

SOUTH DAKOT A--Contlnued

2. South Dakota Cement Oomndasdon, Annual Report.1967.Includes operational and balance sheet data forthe calendar year of the State-owned cement plant.

TENNESSEE

A. GENERAL FINANCIAL REPORTSComptroller of the Treasury, Division of State Audit,and Department of Finance and Administration, Divisionof Accounts, Annual Financial Report. 1967.Report received March 1968.Data are presented in three sections: The first con-tains combined and individual statements of the vari-ous State Treasury funds and fund groups which reportrevenue and nonrevenue receipt~ by source, disburse-ments by agency, and balances; the second sectionshows receipts, disbursements, and balances of fundsaccruing to ~he several State colleges and universi-ties from tuition, fees, Federal payments, and othersources, detail on revenue collection by county, anddistribution of State funds to 10Cbl governments; thethird provides historical information for the reportye~r and 3 prior years on selected items from thevarious financial statements. The summary below con-solidates the entire report.

I

\I

~

I

Revenue: Summarizes total revenues of all funds b~'source and fund, details estimated and actual revenuesby fund, department or agency, and source. Separatestatements include the following: Revenue from taxes,licenses, and fees by source and by fund, by countyfor ,all major taxes collected; Federal grants-in-aidby department, function, and program; and receiptsfrom auxiliary enterprises of State agencies.Expenditure: Presents consolidated statements ofappropriations by expenditures and department, andsummary data on disbursements by object. Detailsappropriations and expenditures by fund, function, andactivity. Separate statements show State aid to localgovernments by source of funds and by county andmunicipality. Also reports capital outlay by agencyand project.Debt: Includes statements on: General bonded debtissued, retired, and outstanding by purpose andsinking fund offsets; schedule of fiscal year maturi-ties of principal and interest; and schedule of rev-enue bonds and notes of institutions of higher educa-tion by purpose. •

B. BUDGET DOCUMENTSGovernor, The Budget Document (Biennial). 1968, 1969.Submitted January '~67.There are no overall statements of cash balance orcondition for the period covered by the budget. Gen-eral fund reserves and departmental revenues are

..


TENNESSEE--Contlnued

offset against programed expenditures to obtain theactual expenditures or appropriations from StatefWlds. Balance sheet data are available for 2 pastyears and estimated for the current and budget yearsfor the highway and sinking funds but are availablefor only the 2 past years for the bond proceeds andtrust funds.Revenue: Statement of revenues is given by fund,department and agency, and source, showing actualamounts in previous year, and estimates for the cur-rent year and each of the 2 bu.dget years. Informationis included on distribution to legally designatedfunds or functiollS.Expenditure: Summarizes and details actual expendi-tu~es from ap~ropriations in previous years and esti-mates for current year and the 2 budget years, byfund, departments and divisions, function and activ-ity I and character. Includes summaries of grants-in.,aid and capital outlay expenditures, by principalprograms. Individual schedules provide detailed dataon total programed expenditures from State appropri-ations and all other sour ces by departments and divi-sions.Debt: Shows detail of outstanding debt by purpose ofissue together with sinking-fund offsets. Also in-cludes schedule of annual maturities of principal andinterest.

C. TAX COLLECTION REPORTSDepartment of Revenue1. Report for,the Biennium. 1965, 1966.

Presents summary and detailed statistics of taxcollections by source and fund for each of the 2years and on apportionment of State,taxes to localurlns by county and city. Includes information ontax sources, departmental organization andachievements, and on administrb~ive costs byobject.

2. (Mm~~ative Statement of Collected Revenueson ly).

Presents summaries of tax collections, by princi-pal sources, durir~ the month and cumulative forthe fiscal year, with comparative data for 2 prioryears, showing eross collections, refunds, and netcollections. Details State tax collections, bysource, during the month and cumulative for thefiscal year, with comparative data for the previ-ous year. Gives collections of principal Statetaxes, by county, for the month and cumulative forthe fiscal year.Sales and Us€ Tax Collections, by Code (Monthly).Collections of sales and use taxes are reported bybusiness class for the current month with prioryear comparative figures.

3.

D. OTHER SELECTED SOURCES1. Department of Public Welfare, Annual Report.

1967.

45

TENNESS~E- -C<»ntlnued

Summarizes and details statements of availablefunds, b~' source, and of public welfare expendi-tures by program, object, and county and includesdata on vendor payments by program and by county.

2. Report of the Treasurer (Annual). 1967Consists of balance sheet, schedule of fund bal-ances, and detailed statement of bonded in-debtedness, by purpose of issue with detail ofinvestments in securities, by type of holding andfund.

TEXAS

(State fiscal year enns August 31)

A. GENERAL FINANCIAL REPORTSC0mptroller of Public Accounts, Annual Report--Re-cei ts and Disbursements of State Funds. 1967.

Presented in two volumes, Part 1.A. and 1.B.)Report received September 1967.

The first volume has a recapitulation of all fund ac-counts shOwing receipts, disbursements, and balances;the second volume carries the supporting detail. I

(

II

State receipts are given by major source and includean extensive analysis of taxes, licenses, and fees;Fede~al aid is shown by purpose and receiving agency;and all other revenue and nonrevenue receipts by typeand fund. Expendi tures are summarized by direct pay-ments and transfe::'sand by flIDction, fund, andcharacter and object. Balances are broken down bycash and investment holdings.

B. BUDGET DCXJUMENTS

Governor, Executive Budget (Biennial)', 1968, 1969.

Submitted December 1966.

There are no overall summaries of financial trans-actions for all funds or for the general fund. In-dividual budget schedules include data on means offinancing the particular agency or activity. Ex-penditures are summarized for all funds and for thegeneral fund by major budget articles in biennialtotals, estimated for the current bfennfua, and re-quested and recommended for the budget biennium.

Presents detailed statements of expenditures showingactual amounts for the past 2 years, appropriationsfor current year, and requested and recommendedamounts for each of the 2 budget years, by fundgroups, agencies, function or activity, and characterand object. Supplies extensive detail on salaries andwages. Includes program information, historical data,and workload statistics for various activities.

46 STATE SOURCES

TEXAS--Contlnued

C. TAX COLLECTION REPORTSSee A. above.


1. Sta tc Treas'ul'er,Annual Report. 1967.Summar,y st~tements by fund of receipts, expendi-tures, transfers, cash balances, warrants out-standing, and net balances are shown for allaccounts. Also exhibits detail of investmenttransactions and of holdings by type of allfunds.

2. state Highway Department, Biennial neport. 1965,1966.

Summarizes and details departmental receipts bysource, fund, and county and expenditures by fund,program, character and objec t, and county. (Anannual statement is also published.)

3. Texas Turnpike Authority, AlUmal Report. 1967.

Balance sheet and revenue and expense state-·ments, by fund in total and separately for eachfacility are presented for the calendar year wi~hestimates for the current year. Cash balances andinvestments are shown by type and fund. Includesinformation on traffic and on authorityactivities.

4. Department of Public Welfare, Annual Repo:~.1967.

Details categorical assistance payments by number,month, program, and by county and child welfareexpenditures by purpose, source of funds,andobject.

5. The University of Texas 3,ystem, Financial Report(Annual). 1967.

Furnishes combined statements for all componentsand individual reports for each institutiongiving transactions of current and plant fundsby source of income and expenditures by purposeand by character and object. Analysis is made ofbalances and investment holdings.

60 The Texas A & M University 3,ystem, FinancialReport (Annual). 1967.

See D.5. above.

7. Lower Neches Valley Authority, Annual Report.1967.

Consists of income, expense, asset, and liabilitystatements for calendar year compared to prioryear.

UTAH

A. GENERAL FINANCIAL REPORTSDepartment of Finance. Report of Fiscal Operations(Annual). 1967.Report received October 1967.statement of fund changes from the prior year includesa summary of receipts, disbursements, transfers, andbalances, by fund groups, for all funds for 2 years.Revenue: Provides detailed data on taxes and oiherrev~nue and nonrevenue receipts, by fund, by depart-ment, and by source.Expenditure: Summar,y statement of appropriations tostate departments and agencies shows departmen~collections, adjustments, allotments, and availablebalance at close of the year. Supplies statements ofallotments and eAPenditures in detail, by fund, bydepartment or agency, by program and activity, and bycharacter and object.

B. BUDGET DOCUMENTSGovernor, Biennial Budget. 1968, 1969.SUbmi tted January 1967.The "detail of plan for financing" provides sununariesof balances, receipts by source, and expenditure byfunction of all general and special fund appropri-ation accounts for the past year and estimates forthe current year and the 2 budget years. It includesa recapitulation of the building bond and debt servicefunds for the same period. For the operating budget,a sununary is given of program costs by departmentalgrouping for each budget year based on varying work-load assumptions.Revenue: Summary of revenue by funds and sources,shows actual data for the past year and estimates forthe current year and 2 budget years. Details col-lections of each agency, by source, and by fund allo-cations, actual for the past year and estimates forthe current year and the 2 budget years. Reportsdetailed data on receipts from the Federal Governmentby purpose and agency.E:'q)enditure: Schedules detailed expenditures by func-tion, activity, and character and object showingannual data for the past 3 years, estimates for cur-rent year, agency requests for the 2 budget years, andthe Governor's recommendations. Agency presentationsprovide information on program and performance and onworkload data where pertinent.

C. TAX COLLECTION REPORTSstate Tax Commission, Biennial Report. 1965, 1966.Contains the following data: State tax receipts forthe past 3 fiscal years by fund and by sources; col-lections of "uniform local sales and use tax" withdistribution to participating units by county andmunicipality; statistics for 2 previous years on stateand local property taxes and assessed valuations;refunds of motor fuel taxes; and includes historicalstatistics, with explanatory information, on taxpolicy, administration, and legislative recommenda-tions of the cowmission.

I

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UT AH- -Continued

D . OTHER SELECTED SOURCES1. Utah Liquor Control Commission, Annual Report.

1967.Details data on operations and financial statis-tics of the State liquor stores system with com-parative data for the previous year. Includesdata on collections by the system of State taxes,licenses, and permit fees and on distribution ofspecified revenues to local govel~ents by in-dividual unit.

2. Department of Finance, State Road Annual Report.1967.Provides data on: Income from all sources withextensive detail on Federal aid; expenditures byproject, and by character and object; and appor-tionments to individual counties and cities.

3. Utah State Uni versi ty, Financial Report (Annual.}.1967.Contains the following statements: operations,incLuding those of auxiliary enterprises, byfunds and source of income; transactions of bondfunds and debt service funds; and detail oninvestment holdings.

VERMONT


Treasurer and Direc~or of Finance, Annual Report.1967.

Report received July 1968.

Supplies surrunarystatements of cash revenues, dis-bursements, and balances for the past 5 years for thegeneral, bond, highway, revolving, and Liquor ControlBoard funds, together with descriptive text. Includestables of revenue by source, expenditure by function,and an analysis of investment holdings for these fundsfor the same period. Also contains a detailed state-ment of holdings by type of security for trust andagency funds in custody of the State treasurer at theclose of the report year.

R~venue: Details taxes and other revenue receipts byfund, department or agenoy, and source--both on cashand accrual accounting bases.

Expenditure: Summarizes cash disbursements and encum-brances by fund and gives detail on appropriations andexpenditures by function, agency, activHy, characterand object, and fund.

Debt: Includes surrunariesof debt issued, redeemed,and outstanding by purpose of issue; bonds authorizedbut not issued by purpose; and annual maturities andinterest requirements.

VERMONT --Continued

B . BUDGET DOCUMENTSGovernor, Biennial Budget. 1968, 1969.Submitted January 1967.Surrunarystatements for the general, highway, and fishand game funds give totals for 5 past years, withestimates for the current year and '~he 2 budget yearsof receipts by source, appropriations by agency oractivity, and expenditures by character and object.Also includes a schedule of debt service requirements.Operating expenditures are shown in total and also netof receipts accruing to the agency from operations andfrom Federal grants for a "net cost to the Statell(i.e., a figure representing spending financed fromState appropriations).Detailed schedules show appropriations f.or and expend-iture in previous year, estimated amounts for currentyear, and departmental requests and Governor's recom-mendations for the 2 budget years by fund, departmentor agency, function and activity, and character andobject. Memorandum accounts are included on the oper-ations of the revolving funds and the activities ofthe Liquor Control Board.

C. TAX COLLECTION REPORTSCommissioner of Taxes, Biennial Report. 1965, 1966.Contains statistics of State tax collections in thepast 2 biennial periods, and for each year of thecurrent biennium, by sources. Includes informationon tax sources, organi?ation and operations of theagency, and administrative expenses, by object. Alsoprovides extensive data on State and local propertytaxation and assessed valuations.

D. OTHER SELECTED SOURCES1. Vermont Liquor Control Board, Annual Report.

1967.Details operations of the State liquor stores,including data on collections of Stat.e alcoholicbeverage taxes and beer and wine licenses forcities and towns.

2. State Highway Board, Biennial Report. 1965, 1966.Includes tables on: Highway receipts by source;expenditures by program and by character andobject; const.ruction expenditure by project andtown; and apportionment for town and state aidhighways by county and by town.

3. Department of Social Welfare, Biennial Report.1965, 1966.Details receipts by source of funds and expendi-tures by program and geographic distribution.Narrative description of activities includesdata on workload and statements on policy. (Acondensed annual report is issued f.orthe odd-numbered years. )

48 STATE SOURCES

VERMONT --Continued

4. vermont Development, Biennial Report. 1965, 1966.Shows income and expenses for activities relatedto central planning for industrial development.(The Department also issues the quarterly publi-cation, Vermont Life.)

VIRGINIA

A. GENERAL FINANCIAL REPORTSComptroller, Report of COmptroller (Annual). 1967.Report received Januar,y 1968.General balance sheets and financial statements appearfor all funds (including departmental and inst:i.tu-tional loan funds, and State student ~oan funds admin-istered by State university and colleges) showingoperations for the fiscal year, means of financing,disbursements and balances, by fund groups.Revenue: Taxes and other revenue r~ceipts of allfunds and of the general fund, are detailed by source,for the past 2 years. Comparative summar,y statementof revenues and receipts of the general fund, by majorsource, gives data for the last 10 years.Expenditure: Summarizes expenditures of all agenciesof state government, by character and object, for thepast 2 years. Appropriations and expenditures aregiven in detail for the general and special funds, byorganization units, by fund, by function and activity,and by program. Includes data on distribution ofState revenues to cities and counties for general andspecified purposes, and on capitation taxes distrib-uted to local governments, by city and county.Debt: Reports debt transactions and state generaldebt outstanding.

B. BUDGET DOCUMENTS1. Governor's Office, Office of Administration,

Division of the Budget, ~ (Biennial). 1969,1970.Submitted Januar,y 1968.Summar,y tables give biennial totals of estimatedrevenues for the current and budget periods bymajor source and funds; appropriations for oper-ations and capital outlay with requested and rec-ommended amounts for the budget period byfunction; and opening and closing balances for allfunds. Also lists by agency and activity thecurrent biennial appropriations compared to theGovernor's recommendations for the budget period.Revenue: General fund revenue detail is given bysource for 2 past years and estimated for thecurrent and 2 budget years. Special fund revenuesappear by agency and by source including receiptsfrom Federal funds and income from auxiliar,yenterprises for the same period.

VIRGINIA--Continued

Expendi tures: No annual summardee . Detailedschedules by organizational unit, however, showappropriated amounts for each year of the currentbiennium, expenditures for the past year, andrequests and the Governor's recommendations foreach of the budget years, by activity, by char-acter and object, and by fund. Narrative descrip-tions accompanying the statements generally in-clude statistical data on workload. A separatesection on capital outlay lists agency requests byproject with the Governor's recommendations andthe means of financing.

2. Governor's Office, Office of Administration,Division of the Budget, Analysis of ADpropri~ations and Revenues, 1968-1970 Biennium (IssuedJuly 1968).These statements revise the data in the originalbudget to reflect more recent actual receipts andthe action taken by the General Assembly on theGovernor's recommendations for the two biennialperiods. Includes overall summaries of generaland speCial fund receipts by source and appropri-ations by function, activity, and fund. Separatestatements show State aid benefiting localities byfunction, activity, and fund; also capital outlayappropriations for the budget period by function,activity, and fund.

C. TAX COLLECTION REPORTS,\

\1. Department of Taxation, Annual Report. 1967·

Covers collections of specified State taxes, bycounty and city. Also includes data on propertyassessed values and levies for State and localpurposes. See also A.l. above.

I

~,

2. Office of the Comptroller, Report of General F~,dReyenues (Monthly).Summarizes general fund revenues from principaltaxes and other sources, showing estimates andcumulative collections for the f1scal year, andcomparative data for the prior year.


1. Alcoholic Beverage Control Board, Annual Report.1967.

Details statistics on operations and finances ofthe State liquor stores system. Includes data oncollection of State taxes and licenses, and dis-tribution of prof~t and wine tax to local units.

2. Department of Welfare and Institutions, .AnnualReport. 1966.

Details data on public assistance and other wel-fare activities (correction, parole, and youthservices) by source of funds. Reports expend5turesby program and by county and city.


VIRGINIA- -Continued WASHINGTON--Contlnued

3. Department of Highways, Toll Revenue Bond Funds,Annual Report. 1967.Contains the following: Income and expense state-ments, balance sheet, and debt statistics for thetoll bridges and tunnel; c\unulative data on con-struction fund transactions; and data on opera-tions and on securities holdings. (A separatereport is available for the Richmond-PetersburgTurnpike.)

4. state Treasurer, Annual Report. 1967.Includes the following data: Cash receipts, dis-bursements, and balances of all funds; extensivedetail on borrowing transactions; operations ofthe sinking funds; and outstanding indebtedness ofstate agenCies.

5. Virginia state Ports Authority, Annual Report ofthe Board of Commissioners. 1967.Presents statements of operations, expendituresfrom bond proceeds, and assets and liabilities for2 years.

6. state Library, Extension Division, Statistics ofVirginia Public Libraries (Annual). 1967.Shows revenue and expenditure from State, locar,and Federal funds for State, regional, municipal,and town libraries in total and by individualunit.

WASHINGTON

A. GENERAL FINANCIAL REPORTSSee B.l. below. Annual financial data are obtainedfrom unpublished sources.

B. BUDGET DOCUMENTS

1. Central Budget Agency, Budget (Biennial). 1968,1?69.


Summary of revenues, expenditures, transfers, andbalances, by fund, shows actuals for the previousbiennium and estimates for current and budgetbienniums for all appropriated funds. Includestables showing actual and estimated balance sheetsat the close of these periods for the bond, re-volving, and trust and agency funds.

Revenue: Supplies figures on actual treasury taxrevenue and oth€r revenue and nonrevenue receiptsin the previous biennium and estimates for thecurrent and budget bienniums, by source and byfund or account. Also shows actual and estimatedgeneral bonded indebtedness issued, retired, andoutstanding.

Expenditure: Presents actual annual operating ex-penditures for the past 2 years, estimates for thecurrent year, and proposed expenditures for eachyear of the budget period by fund, activity, pro-gram, and character and object. Includes data ondistribution of State revenues to political sub-divisions, by source of funds, but not by type ofgovernmental unit. A separate capital improvementsection analyzes the reappropriations for projectsunderway, funds available for two succeedingbienniums, and estimated annual expenditures byproject and source of funding for the period 1961to 1973.

2. Central Budget Agency, WaShington, A state ofChange (Budget in Brief; biennial). 1968, 1969.

This is a new serial publication. Data reflectlegislative action on the budget presented to theState legislature and update the financial infor-mation for the past biennium. Only biennialtotals are giVen on receipts by source and dis-bursements by function and agency for the pastbiennium and on estimated available funds and ap-propriations for the 2-year budget period.


1. Tax CommiSSion, Annual Report. 1967.

Details data on collections of State taxes, bysource and fund, with comparative data for theprevious year. Includes historical and analyticaldata as to net tax revenue by source. Breaks downretail sales, and business and occupation taxes,by kind of business and county. Also suppliesdata on property tax valuations, levies, and ratesby class of property and unit of government.

I

~,

I2. Tax Commission, Research Division, Revenue From

Excise Taxes (Quarterly Report).

Summarizes data on allocations of excise tax col-lections to State funds by tax source and fund.Shows tax liability accrued during the lastquarter, and other specified periods, for retailsales tax and business and occupation tax, bykind of business and county; use tax; publicutility taxes by type; and cigarette, tobaccoproducts, and miscellaneous excises.


1. Washington State Liquor Control Board, AnnualReport. 1967.

Details data on operations and finances of theState liquor stores system, including figures onc,ollection of State 'sales, beer, wine, and licensetaxes , and distribution of profits to counties andcities.

50 STATE SOURCES

WASHINGTON •• Contlnued

2. Washington Toll Bridge Authority. Annual State-ments for 1967:a. Tacoma Narrows Toll Bridge.b. Vanoouver-Portland Interstate Toll Bridge.

c. Spokane River Toll Bridge.d. Port Washington Narrows Toll Bridges.e. Fox Island Toll Bridge.f. Washington State Ferries.g. Biggs Rapids Toll B~idge.h. Longview Toll Bridge.i. Second Lake Washington Toll Bridge.Reports include data on: Balance sheets, revenueand expense statements; detailed traffic statis-tics; debt outstanding, debt transactions, andbalances; and investments as of the end of thefiscal year.

3. Central Budget Agency, Financial Report, AllBud et Funds Statement of aerations 1965-1967(Monthly (Nos. 12 and 24 have fiscal yeardata. )Provides the following statements: Summary of gen-eral fund for the month; general fund and othertreasury funds income by source and outgo by func-tion, for the month and for the biennium to date;and bonded indebtedness by purpose, showingamounts outstanding and amounts authorized but notsold.

4. State Treasurer, Monthly Financial Report. (Fiscalyear statistics for 1967 appear in the December1967 issue.)Provides statement of fund receipts, disburse-ments, transfers, and balances by fund group andfunds and by general accounts with detail on in-vestment income by fund groups and fund.

5. State Highway Commission, Biennial Report. 1965,1966.Inoludes extensive detail on highway receipts andexpenditures from State, looal, and Federal fundsand from bond issue proceeds. Also contains sum-mary data on the toll bridge and ferry operations.

WEST VIRGINIA

A. GENERAL FINANCIAL rEPORTSDepartment of Finanoe and Administration, AnnualReport. Statement of Gross Receipts and Disbursements.1967.Report received February 1968.

WEST VIRGINIA •• Contlnued

Summarizes cash ~eceipts and disbursements for allfunds by fund. Shows net cash receipts, disburse-ments, transfers, and balanoes for each State fundbroken down by cash and investments by type ofholding.Revenue: Details net tax and other revenue receiptsby source and by fund and fund groups.Expenditure: Includes the following statements: Netdisbursemehts by fund and fund groups, character andobject, function, and activity; State aid payments tolocal governments for specified and unspecified pur-poses by type of receiving unit; and extensive detailon personal services and other object classes.Debt: Shows State general debt outstanding by pur-pose, new issues and redemptions during the year, andsinking-fund offsets.(The State Treasurer issues a condensed statement of

receipts, disbursements, and balances and a detailedsummary of State debt transaction for popular distri-bution. )

B. BUDGET DOCUMENTSBoard of Public Works, Budget Document (Annual).1969.

Submitted ,Tanuary 1968.

There are no consolidated receipts, disbursements, and.balanoe statements for all funds. A swmnary statementis given for the general revenue fund with an openingbalance for the current year, and estimated receipts,disbursements, and balances for the ourrent and budgetyears. Cash balances and assets for all funds aregiven at the olose of the past year.

iI~I

Revenue: Detail is given for all funds by fund,source and activity, and agency, for the past 3 yearsand estimated for the ourrent and budget year.

Expenditure: Budget format shows actual expendituresfor previous year, appropriated amounts for currentyear, amounts requested and recommended for the budgetyear, and increase or deorease. Relates eA~endituresto appropriations by funotion and fund group. II"-cludes condensed statement for all funds by fund groupand by character and object. Detailed budget sohed-ules for departments, institutions, and agenoies showdata by fund, function and aotivity, and character andobject and include information on programs and activ-ities.

Debt: Statement appears on general bonded indebted-ness and special revenue bonds by purpose and issue atclose of previous year.


1. State Tax Commissioner, Biennial Report. 1965,1966.

,"


WEST VIRGINIA--COHtlnued WEST VIROINIA--Contlnued

Includes historical summaries of tax collectionsby major source and detail (in many instances bycounty) of state property, inheritance, gasoline,use, consmner sales, business, and occupation byclass, cigarette, and soft drink taxes. (See alsoA. above.)

2. State Tax Commissioner, Business and OccupationTax and Transportation Privilege Tax Receipts(Monthly) •Provides data by kind of business, occupation, andtransportation for current month compared to theprior year. Fiscal and calendar year totalsappear in the June and December issues, respec-tively.

3. Department of Motor Vehicles, Annual Report.1967.Registrations and fees are shown by county fortype of vehicle or kind of operator.


1. West Virginia Turnpike Commission, Semi-AnnualReport. December 1967.

The following data are reported: Balance sheetand revenue and expense statements for the 6-monthperiod; statistics of tolls and traffic with com-parable data for the previous year; cumulativeconstruction costs; and cash balances and invest-ments, by type of securities and fund.

2. West Virginia Liquor Control Commission, AnnualReport. 1967.

Summarizes operations and finances of the Stateliquor stores system. Includes data on collec-tions by the commission of State and municipalconsumers sales taxes.

3. West Virginia State Department of Public Assist-ance, Statistical Data Supplement to the AnnualReport. 1967.

Summarizes and details revenues by source offunds, and expenditures by program, activity, andby county. Includes administrative costs bycounty and by object, and State payments to coun-ties for general relief and boarding care, bycounty.

4. Department of Natural Resources, Annual Report.1967.

Consists of the foilowing data: Operating state-ments for the game and fish, forestry, and waterresources funds, and the Public Land Corporation;reports on the several State facilities and rev-enue bond construction accounts; and memorandumstatements on related projects administered by theEconomic Development Administration.

5. State Road Commission, Annual Report. 1967.Includes operations of toll bridges and extensivedetail on revenues, expenditures by project,source of fund, and location, and an analysis ofcash balances and encumbrances as well as trans-actions of bond proceeds and debt service andretirement funds.

WISCONSIN

A. GENERAL FINANCIAL REPORTS1. Department of Administration, Bureau of Finance,

Annual Fiscal Report. 1967.Report received December 1967.Condensed statement arranged by State budgetaccounts shows revenues by major source, interfundtransfers, expenditures by broad purpose, andbalances. for 2 past years.Revenue: Details tax revenues for all funds byState's share and localities' share, fund, andsource and distribution by function for past 2years. Also includes detail of program revenuesby agency and earmarked revenues by purpose.Expenditure: Summarizes and details data onexpenditures by agency, program, and appropriationdesignation for past 2 years.

2. Legislative Audit Bureau, Audit Report (Annual).1967.Report received April 1965.Contains the following data: Analysis of consoli-dated balance sheet by cash, investment holdings,encumbrances, lapsed and continuing balances forall funds; receipts and expenditures for allfunds; and summary of agency borrowing, debtservice, bond redemption, and outstandingindebtedness.Revenue: Summarizes and details data on taxesand other revenue receipts for general, special,and segregated funds by source, fund, and depart-ment or agency WiUl a separate schedule of Federalaid by purpose and fund. Includes extensivedetail on tax delinquencies for a 5-year period.Expenditure: Summarizes general State activities,by function, including distributions to localgoverr~ents for general and specified purposes.Detailed schedules show expenditures by fund,department or agency, and activity and include abreakdown by character and object for departmentand institution general fund expenditures.

B. BUDGET DOCUMENTSDepartment of Administration, Bureau of Budget andManagement, state Budget (Biennial). 1968, 1969.

52 STATE SOURCES

WISCONSIN •• Contll'l.led

Submitted February 1967.The budget is presented on a program basis encompas-sing ten areas: public education; welfare and health;occupation, industry, and trade; general government(subdivided by executive, legislative, and judicial);conservstion; public safety and defense; retirementand insurance; building; miscellaneous appropriations;and transportation. Under each heading the activitiesof the agency are described in terms of purpose,administrative ends and means, scope, past accomplish-ments, and future objectives. Data generally cover 3past years, estimates for the current year, requestsfor each budget year, and Governor's recommendationsfor each budget year. Total expenditures (programcost) are given for continuation of current operatinglevel, for change in workload and operating level, andfor expansion of services. Costs are broken down bysource of financing: appropriations from general pur-pose revenue, program revenues (generated by agencyactivity), and segregated revenues.Fund condition statements summarizing revenues, pro-gram expenditures, and balances are given separatelyby fund for all fundG including revolving, trust, andagency funds. A summary of general purpose revenuesis given by source and by distribution for State oper-ation and local assistance. Program revenues aredetailed by agency. Expenditures from all funds aresummarized by department and activity within the pro-gram area. Period covered by the summaries is thesame as that given in the program detail.

C. TAX COLLECTION REPORTS1. Department of Taxation, Taxes and Aids (Annual).

1967.Details State tax collections by source and countyof origin and portion shared by local governments.State aids paid to political subdivisions areshown by type of program and by type of receivinggovernment on a calendar year basis. Statisticaltables relate total distributions of State aidsand shared tax payments to local tax collectionsby individual units within each county.

2. Department of Taxation, Biennial Reports. 1965,1966.Details collections of State taxes by majorsource, with extensive historical and analyticaldata on the principal tax revenue sources. In-cludes organizational chart, descriptive informa-tion, and detailed statistics on State and localproperty valuations, tax levies, and rates.

D • OTHER SELECTED SOURCES1. State Treasurer, Monthly Report.

Shows receipts and disbursements for the month byfund, as well as cash balances and investments atend of month by fund.

2. Investment Board, Annual Report. 1967.Shows investment transactions and earnings byfund, and lists securities held by each fund.

WISCONSIN •• Contlnued

3. Wisconsin Building Corporations. Annual State-ments:a. State Agencies Building COrporation.b. Wisconsin University Building Corporation.c. State Colleges Building COrporation.Each separate report includes income and expensestatements by source of funds and detail on bondproceeds, construction accounts, sinking-fundtransactions, and outstanding indebtedness.

4. State Board of Health, Annual Report. 1967.Details receipts by source of funds, expendituresby program and by character and object, and bal-ances by cash and encumbrances outstanding for 4past years. Also describes program and workload.

WYOMING

A. GENERAL FINANCIAL REPORTSState Auditor, Biennial Report. 1965, 1966.Report received November 1966.Summarizes cash receipts, disbursements, transfers,and balances of all funds for each of the 2 years andprovides detailed statements of cash receipts, dis-bursements, and balances for all funds, for thebiennium and for each of the 2 years. Historicaltables of Treasurer's cash receipts, disbursements,and balances since 1950 are also included.Revenue: Relates actual revenue receipts of the gen-eral fund by source to estimated revenues for each ofthe 2 years.Expenditure: Summarizes cash expenditure from allfunus, by fund,and details appropriations and dis-bursements, by function and activity, of the generalfund for each of the 2 years. Summarizes and detailsstatements of appropriations, disbursements, andbalances, by fund, by agency and activity, and byappropriation accounts, for the biennium and for eachof the 2 years.Debt: Details statement of bonded debt by character,purpose, term, issue and maturity dates, and interestrates.

B . BUDGET DOCUMENTSGovernor, Executive Budget (Biennial). 1968, 1969.Submitted January 1967.There is no combined statement of receipts, expendi-tures, and balances for past, current, and budgetyears. A br:Lef summary of the budget period givesbiennial totals for estimated general fund income,yields of possible tax rate increases, and total


WYOMING •• Contlnued

recommended appropriations. Presents a summary oftotal budgeted funds for operation and capital outlayfor the current biennium and requested for the budgetbiennium by general fund appropriations, Federalfunds, and other nonappropriated income. TheGovernor's recommendation covers only the general fundportion.Individual schedules give detail on revenu~ qourcesand total budget expenditures for the past biennium,estimates for the current biennium with actual datafor the first year and estimates for the current yearand agency requests with Governor's recommendationsfor the budget biennium. Expenditures for the sameperiod are also given by activity and character andobject. Descriptive material explains program contentand, in some instances,provides workload statistics.

C. TAX COLLECTION REPORTSState Tax Commission, Department of Revenue, AnnualReport. 1967.Furnishes the following data: Gross and net collec-tions of principal State taxes; sales and use taxes,by month, county, and business classification; data oncollection of cigarette and aviation gas taxes bycounty of origin and distribution to local goveI~mentsby type of receiving unit; historical data on collec-tions from selected tax sources; and statistics on taxadministration ~'d on administrative costs.


Details cash receipts, disbursements, and balancesof the general and miscellaneous funds. (Includes

53

WYOMING·-Contlnued

a listing of transfer receipts and expenditures bytransfers.) Summarizes investments of the perma.nent land funds and distribution of the land incomefunds.

2. Wyoming Liquor Commission, Biennial Report. 1965,1966.Details operations and finances of the Stateliquor and beer excise taxes and licenses for the2-year period.

3. State Department of Public Welfare, BiennialReport. 1965, 1966.Summarizes and details statistics of revenue bysource of funds; and on expenditures for publicwelfare activities by program and county. Includescharts and supplemental information on programsand activities.

4. State Highway Commission, Biennial Report. 1965,1966.Summarizes and devails data on revenue by sourceand fund and expenditures by program, organiza-tional units, and character and object for each ofthe 2 years. Construct50n and maintenance expend-iture are shown in detail by county as ...rell asstatistics by county of the activities of thehighway patrol.

5. Game and Fish Department, Annual Report. 1966(calendar year).Shows receipts by source for a 5-year period forthe State as a yrhole and distribution by countiesfor the current year as well as expenditures byproject, program, and character and object.

" :

t'ERECEDING PAGE BLANK . NOT FILMED"

Local Government Finances

ALABAMA ALASKA--Contlnued

A. GENERAL FINANCIAL REPORTS C. REPORTS CONTAINING OTHER TYPES OF DATA1. Department of Examiners of Public Accounts,

Financial Statement, All Counties (Annual). 1967.Local Affairs Agency, Office of the Governor, AlaskaLocal Government (Monthly).

Type of government: Counties. TYPe of government: Boroughs and municipalities.Total receipts and expenditures by funds (general.,road and bridge, gasoline, public highway andtraffic, other) are shown for indj.vidual countiesfor 2 years. Also gives detail of'revenue fromState, local, and all other sources and data onoutstanding indebtedness.(This office has detailed audit reports foz' eachcounty and municipality for the past fiscal year.)

Contents vary. Data reported during 1967 includedproperty tax rates and levies mid sales tax rates forthe past 3 years; operations L,f school systems; localgovernment contracts with State Police; and Statepayments to local units.

ARIZONA

2. state Board of Education, Annual Report •••Statis-tical and Financial Data. 1967. A. GENERAL FINANCIAL REPORTSType of government: School districts. Superintendent of public Instruction, Annual Report.

1967.Data cover detail for individual districts onrevenue by source, expenditure by program, in-debtedness, debt transactions, and balances. In-cludes separate statements by county on trans-actions from State revenues by program, Federalfunds, county and city funds, and local revenuesnot handled by custodians of school funds.

TYPe of government: School districts.Detail for individual school districts includes thefollowing: Revenue by fund and source; expenditureby extensive character and object breakdown; debttransactions and outstanding indebtedness; cash bal-ances by fund; State expenditure by program; and Fed-eral aid distributions approved by the department.

B. PROPERTY TAX ASSESSMENT AND LEVY DATAState Revenue Department, Ad Valorem Tax Assessments(Biennial). 1965, 1966.

B. PROPERTY 'rAXASSESSMENT AND LEVY DATA

Type of government: Counties.1. State Board of Equalization, Minutes (Annual).

1967.Type of government: Counties.

Reports county by county total assessed:valuation byclass of property, homestead exemptions, arvt netassessed valuation. Also gives tax rat~s for Statepurposes and for local governments by type of unit.

ALASKA

Presents data for individual counties on the as-sessed value of real and personal property asequalized by the State Board of Equalization withs~parate amounts shown for each class or type ofproperty, and exemptions shown for each class ortype. Value of State-assessed mining and publicutility property is shown separately by county.

2. State Tax Commission, Annual Report. 1967.B. PROPERTY TAX ASSESSMENT AND LEVY DATA

Local Affairs Agency, Office of the Governor, ~Jaxable Property Assessments and Full Value Deter-mination (Annual). 1967.

Type of government: Counties and municipalities.Reports net assessed (taxable) value, tax rates,and total tax levies for individual governments.

TYPe of government: Boroughs ana 1st, 2nd, and 3rdclass Cities.

ARKANSAS

!I.. GENERAL FINANCIAL REPORTSData show assessed property value by class of prop-erty; State assessor's ratio and full value deter-mination by individual unit; anu full value totals forindividual units for the past 5 years.

1. State Comptroller, Finance and Taxation inArkansas--State, Cou.ities, Municipalities,School Districts, December 31, 1966 (Annual).

55

"

56 STATE SOURCES

ARKANSAS..-Continued

County data cover calendar year 1964 and includeproperty tax collections, operating expenses ofcounty offices, and outstanding indebtedness byindividual county. For cities, the data are forcalendar year 1965 and include income and expendi-tures of the general and street funds; also in-clude distributions of the past 5 years from Stategener"l funds to cities. An "analysis of income"for school districts for calendar 1965 is given bycounty total.

2. Department of Education, Statistical Summary forthe Public Schools 9f Arkansas (Annual). 1967.Type of government: School districts.Details statewide totals of school district rev-enue, expenditure, outstanding indebtedness, andbalances by fund.

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. Public Service Commission, Tax Division, Biennial

Report. 1965, 1966.'l'ypeof government: Counties.Provides detail for individual counties on theassessed value of locally assessed and State-assessed property subject to local taxation, withseparate amounts for real estate and personalproperty. (A mimeographed annual report isavailable prior to the issuance of this report.)

2. Public Service Commission, Department of Assess-ment Coordination, Biennial Report. 1965, '1966.Contains an assessment SWTh~ry by individualcounty and a 5-year comparison of ratios of as-sessed to fair market value of real and personalproperty by class of property.

CALIFORNIA

A. GENERAL FINANCIAL RERJRTS1. State ~ontroller, Annual Report of Financial

Transactions Conc~rning Counties of California.1967.

Type of governmerrt ; Counties.

Data include extensive detail for individualcounties on revenue, expenditure, debt transac-tions, and indebtedness. Excludes "special dis-tricts" controlled by county supervisors (see A.5.below). Includes an exhibit of financial state-ments for the city and county of San Francisco.Particular emphasis is given to detail ofreceipts from State and Federal Government fundsand from charges for services. Expenditures aregiven for major functions and activities. Eachcounty summary also includes a statement ana-lyzing changes in general fixed assets.


"2. State Controller, Annual Report of FinancialTransactions Concerning Cities of C~lifornia.1967.Type of governmerrt r Municipalities.Details for individual cities revenue, expendi-ture, debt transactions, and indebtedness forgeneral city functions and exhibits similar datafor municipally owned enterprises. Extensivebreakdown is given for city revenues from licensesand permits, for current service charges, and forcity expenditures by ~iction and activity. Dis-tinction is made between general obligation endrevenue bonds in reporting transactions of bondfunds and outstanding indebtedness.

3. State Controller, Annual Report of FinancialTransactions Concerning School Districts of Ca1i-,fornia. 1967.Type of government: School districts.Details for individual school districts revenue bysource, expenditure by selected program and char-acter, debt transactions, indebtedness, and bal-ances.

4. State Controller, Annual Report of S~ate SchoolBuilding Aid Program. 1967.Reports school district repayments required by theState in the forthcoming fiscnl year.

5. State Controller, Annual Report of FinancialTransactions Conce~Specia1 Districts of Cali-fornia,. 1967.Type of government: Special districts (independ-ent and controlled by county supervisors,ex.c1udingirrigation districts and housing authorities).Details for individual districts, by county, rev-enue and expenditure, debt transactions, indebted-ness, and balances. Identifies types of sing1e-purpose units and various multipurpose combina-tions.

6. State Controller, Annual Report of FinancialTransactions Concerning Irrigation Districts ofCalifornia. 1967.Details for individual irrigation districts rev-enue, expenditure, debt transactions, indebted-ness, and balances.

B. PROPERTY TAX ASSESSMEN'l'AND LEVY DATA1. State Board of Equalization, Annual Report. 1967.

Type of government: Counties and municipalitiesprimarily, with some data applicable to othergovernments.Shows gross and taxable assessed value, by county,and by class of property (land, improvements,personal property) for State and locally assessedproperty as follows: Equalized assessed value of

LOCAL GOVERNMENT FINANCES 57


state and locally assessed property subject tocity taxation in total, by city; and property taxlevies (dollar amounts and average rate) for eachcounty by type of local government.

2. state Controller, Annual Report of Assessed Valu-ation and Tax Rates (as of Sdptember ••• ) of theCounties of California. 1968 (data being for1967).

T;ype of government: Counties.Reports individual county tax rates for countypurposes by funds relative to total assessed valu-ation, as shown for counties in B.l. above. •

C. REPORTS CONTAININ!l OTHER TYPES OF DATA1. State Board of Equalization, Annual Report. 1967.

TYPe of government: Counties an~ municipalities.Provides data on allocations of local sales anduse taxes and sales and use tax rates for individ-ual cities and counties.

2. State Controller, Annual Report of FinancialTransactions Concerning Streets and Roads ofCities and Counties of California. 1967.TYPe of government: Counties and municipal'!ties.Data include detail of revenue and expenditure forstreets and roads for individual cities and co~~-ties. Expansion of summary data contained in thegeneral reports described underA.l. and A.2. above.

COLORADO

A. GENERAL FINANCIAL REPORTS1. Division of Local Government, 1966 Local Govern-

ment Financial Compendiuw (Annual).This is the first report under 1966 statutes re-quiring submission of financial reports from allunits of local government. In the transitionperiod 900 special purpose districts and 162 townswith less than 1,000 population are not included.For each county and each city over 1,000 popula-tion revenues are shown by scurce, and expendi-tures are shown by function; utility expendituresare shown when municipally owned but not whereprovided by a special district; total outstandingindebtedness and debt service are also given.

2. Commissioner of Education, Public Education inColorado (Biennial). 1963, 1964. Report receivedJul:r 1967.TYPe of government: School districts.Data include detailed countywide totals for schooldistricts on revenue from State, expenditures,debt transactions, indebtedness, and capital0utlay as well as statewide summaries on localrevenue and Federal grants.

COLORADO--Contlnued

B. PROPERTY TAX ASSESSMENT AND LEVY DATATax Commission, Amlllal Report. 1967.Type of government: Counties, municipalities, schooldistricts, and special districts.Detail for individual counties shows the following:Assessed valuations by class of real and personalproperty; tax rates by purpose; and amounts of prop-erty tax levies. Total assessed value, tax :rate, andamount of property tax levied is exhibited for indi-vidual municipalitiee, school districts, and specialdistricts.

CONNECTICUT

A. GENERAL FINANCIAL REPORTSTax Commissioner, Quadrennial Report of Indebtedness,Receipts, and Expenditures of Municipalities ..•(1964;.Eill>lishedin 1967).Type of government: Metropolitan District of HartfordCounty, cities, boroughs, fire districts, and regionalhigh school districts.Includes revenue detail by major source; expenditureby extensive functional classification and limitedcharacter and object breakdown; cash balances; grossoutstanding indebtedness by purpose of issue; andtotal sinking fund balances with net debt totals.Comparative summary table covers major items of rev-enue and expenditure, gives debt outstanding, andrelates report year figures to those of two priorquadrennial reports.

B. PROPERTY TAX ASSESSMENT AND LEVY DATATax Commissioner, Information Relative to the Assess-ment and Collection of Taxes (Annual). 1967 (localdata being for 1966).Type of government: MuniCipalities, townships(towns), school districts, and special districts.

•Detail for individual units of government gives as·sessed value of real and personal property, with sepa-rate data for the various classes of real and personalproperty; tax rates by purpose; levies; and collec-tions. For school districts and special districts,total assessed value, tax rates, levies, and collec-tions are shown.

DELAWARE

A. GENERAL FINANCIAL REPORTSDepartment of Public Instruction, Annual ReportStatistical Section. 1967.Type of government: School districts and city ofWilmington schools.

58 STATE SOURCES

DELAWARE--Contlnued

Shows detail for individual school districts and theWilmington city schools on revenue, expenditure, debttransactions 1 indebtedness, and balances. Includesspecial sections on Federal programs and on operationof the Delaware Educational Network.

B. ProPERTY TAX ASSESSMENT AND LEVY DATADepartment of Public Instruction, Division of Researchand Publications, Assessments and Tax Rates (Annual).196$ (data being for 1967).Type of government: School districts.Data show assessed and equalized valuations of realestate and tax rates by purpose, by individual schooldistricts within each county; also gross yield of realestate and capitation taxes for school purposes forindividual school districts within each county.

FLORIDA

A. GENERAL FINANCIAL REFORTS1. Comptroller, Report •••of County Finances •••and

County Fee Officers (Annual). 1967.Contains detail for individual counties on revenueby source, expenditure by function, debt tremsac-tions, indebtedness, balances, total investments,and personal services.

2. Department of Education, Superintendent Clf PublicInstr~~tion, Biennial Report. 1965, 1966.Type of governmerrc r School districts.Data include detail for individual school dis-tricts on revenue, expenditure, debt transactions,indebtedness, balances, total invested funds, andpersonal services as well as revenue and expendi-ture of district junior colleges by'individualinstitution.

B. PROPERTY TAX ASSESSMENT AND LEVY DATAComptroller, 'EIirt •••of County Finances •••and CountyFee Officers ·ual). 1967.Detail for individual counties includes assessed valueof real estate and personal property; homestead andother exemptions; total valuaticn of all properuY withmillages levi.ed and taxes asaeased by purpose andtotal taxes collected; and intangible tax valuations,assessments, and collections.

C. REFORTS CONTAINING OTHER TYPES OF DATAState Board of Administration, Report (Annual). 1967.Type of government: Counties and school districts.Statistics concern debt outstanding, debt transe,c-tions, and sinking fund balances as to county roaddebt and school bonds covered by lease-purchase agree-ments adm~nistered by the State Board of Ad~inis-tration. Data are as of close of State fiscal year(June 30).

GEORGIA

A. GENERAL FINANCIAL REFORTSState Department of Education, Report on GeorgiaSchools (Biennial). 1965, 1966.Type of government: School districts.Details for individual districts revenue by source andfund expenditure by purpose and by character andobject, balances, debt transactions, and outstandingindebtedness. Includes data on operation of lunch-rooms and other auxiliary enterprises.

B. PROPERTY TAX ASSESSMENT AND LEVY DATADepartment of Revenue, Statistical Report (Annual).1967 (most local data being for 1966).Type of government: Counties.Data show the following detail for individualcounties: Assessed value of real estate andperso~al property; personal and household exemptions;State assessed property; millage l'l:l~::::: by purpose; andintangible values by class and taxes levied.

HAWAII

(J. REFORTS CONTAINING OTHER TYPES OF DATA I

II

f,

,

Director of Taxation, Annual Report. 1967.Type of government: Counties and city and county ofHonolulu.Data include detail for individual counties pn revenuefrom general exc5se tax, property tax statistics(assessed valuations, tax rates, and collections), and

motor fuel tax.Note: A private agency, Tax Foundation of Hawaii

(Honolulu), publishes Government in Hawaii (Annual)which includes general financial data for individualcounties. For example, the 1967 edition has statisticsfor the past 3 years on local government receipts, bysource, and expenditure, by function, for individualunits.

IDAHO

A. GENERAL FINANCIAL REFORTSDepartment of Education, Financial Summaries IdahoSchool Districts (Annual). 1967.Type of government: School districts.Details for individual school districta revenue,expenditure, indebtedness, total debt service, andcapital outlay by source of runde , Also carriesstatewide totals for three fiscal periods by majorreceipt and disbursement categories.

LOCAL GOVERNMENT FINANCES

IDAHO--Contlnued

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. State Tax Com:nission, Annual Report. 1967.

Type of government: Counties.Provides detail for individual counties onassessed value of real and personal property,with separate amounts for lands and improvements,and numerous classes of personal property.

2. Department of Education, Tabulation of Tax' Leviesfor School Purposes... (Annual )• 1967 to ],968(levies certified in 1967).Type of government: Counties and school districts.Reports county and school district (mill rate)levies for school purposes, for the school yearand provides statewide summary and data forselected school systems on the minimum foundationprogram, transportation costs, and vocationaleducation.

Note: A private agency, Associated Taxpayers ofIdaho, Ino ,, publishes an Annual County StatisticalTax Report, which includes some general financial datafor individual counties, as well as county assessedvalue figures, and property tax rate and levy data bytype of government, by counties.

ILLINOIS

A. GENERAL FINANCIkL REIDRTS1. Auditor of Public Accounts, Statewide Swnmary of

Municipal Finance in Ill:!.nois(Annual). 1966.Type of government: Municipalities.Data include detail for individual cities, ex-cluding Chicago, on revenue by major source andexpenditures by broad function, for general pur-poses, and for utilities and other enterprises.Also shows statistics on debt transactions andoutstanding indebtedness.

2. Superintendent of Public Instructipn, State ofIllinois, Annual Stat:f.sticalRepo~. 1964.Report received January 1967.Type of government: School districts.Repol'ts totals on revenue by source, expenditureby purpose and character and object, debt trans-actions and outstanding indebtedness, and cashbalances by individual unit grouped by type ororganization and by county. Also includes sepa-rate section on vocational education.

B. PROPERTY TAX ASSESSMENT AND LEVY DATADepartment of Revenue, Division of Local GovernmentAffairs and Property Taxe s , Annual Report. 1 1967(local data being for 1965).

59

ILLINOIS--Contlnued

Type of government: Counties, cities, villages, town-ships, school districts, and special districts..Contains the following dat.a: Detail for individualcounties on assessed and equalized value of locallyassessed property; value of State-assessed propertyreported by county; countywide tax levy data, by typeof government and aggregate levies in cities withpopulation over 10,000; current taxes extended by typeof property and fund for counties, cities, villages,and incorporated towns with population over 2,500; andcounty distribution of major grants from State funds.

C • REIDRTS CONTAINING OTHER TYPES OF DATADepartment of Revenue, Annual Report. 1967.Type of government: Counties and municipalities.Details for individual cities and counties the amountsof State-collected, locally imposed "Municipal re-tailers' occupation tax."lThe Department of Revenue publishes a number of

separate releases containing county detail by type ofproperty.

INDIANA

A. GENERAL FINANCIAL REIDRTS \

\I

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I

1. State Board of Accounts, Statistical Depar-tmerrt,Statistical Report (Annual). 1964 (local databeing for 1963). Report received in 1965.Type of government: Counties, municipalities,townships, and school districts.Contains the following exhibits: Statewide sum-mary by type of government.of revenues by source,expenditure by function, debt transactions, andbalances; revenues, expenditures, and debt trans-actions for individual counties and cities (butnot for civil towns); debt out.standing for indi-vidual counties, cities, towns, townships, andschool districts; and receipts, expenditures,investment transact1.ons, and investment holdingsfor individual city police and fire pension funds.

2. Department of Public Instruction, Division ofSchool Finance, Educational Information, andResearch, Re ort of Statistical Information forIndiana School Corporations (Annual. 1967 (mostdetailed data'are for the school year 1965-66).Rebeipts for individual units are summarized bypurpose of expenditure (current operations, re-volving funds, debt service, capital outlay, andgifts and trusts); detail is given for State sup-port for instructional salaries, other currentexpenses, and transportation. Also included arerevenues from earmarked State taxes and appropria-tions and from Federal sour~es (both those appor-tioned by the Department of Public Instruction andthose receiv~d directly by the corporation). Ex-penditures are detailed under current operation,other current expense, transfers to joint schools,lease rental p~yments, debt service, and capitaloutlay.

60 STATE SOURCES

INDIANA--Contlnued

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. State Board of Accounts, Statistical Department,

Statistical Re)ort (Annual). 1964 (local databeing for 1963. Report received in 1968.Type of government: Counties, municipalities,townships, and school districts.Data show total assessed value subject to taxationfor individual counties, cities, towns, townships,and school districts. For individual cities, towns,and townships, tax rates include school districtrates.

2. Department of Public Instruction, Division ofSchool Finance, Educational Information, andResearch, Re art of Statistical InformatIon forIndiana School Corporations Annual. 1967.Provides data on taxable assessed valuation forindividual counties, cities, towns, townships, andschool districts. Also shows tax rates for indi-vidual counties; rates for individual cities,towns, and townships include school districtrates.

IOWA

A. GENERAL FINANCIAL REPORTS1. Auditor of State, Report on Municipal Finances .••

(Annual). 1964.Type of government: Municipalities.Contains limited detail for cities and towns onrevenue and expenditure. Shows receipts fromtaxes, "general office receipts," "other officereceipts; II expenditures fOl' salaries and wages,capital outlay, and other expenditures; city andtown debt at 0lose of fiscal year; and change intotal debt during year. In addition, shows detailon receipts, expenditures, debt, and securityholdings for utilities by type for individualunits.

2. Auditor of State, Biennial Report of CountyFinances. 1964, 1965.Type of government: Counties.Detail for individual counties provides totals forall funds and separately for each fund on revenue,by source; expenditure, by activity and limitedcharacter and object; debt transactions and out-standing indebtedness; and balances. Includestransactions handled by county treasurer as agentfor the State and for other local governments.

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. Auditor of State, Report on Municipal Finances •.•

(Annual). 1964.Type of government: Municipalities.Supplies statistics for individual cities andtowns on taxable assessed value of property, totaltax rates, and amounts of taxes levied.

~OWA--Contlnued

2. State Tax Commission, Property Tax Division,Annual Report. 1967.Type of government: Counties, municipalities,school districts, and special districts.Details for individual counties assessed valueof real and personal property by class; rates andamounts of taxes levied by all governments andcollectable for calendar year 1965; data on Statebonus tax; and homestead and military exemptions.

KANSAS

A. GENERAL FINANCIAL REPORTSState Department of Public Instruction, Annu8.l Report.1967.Type of government: School districts.Provides State summary totals on sources of schoolrevenue and expenditures by purpose with separateamounts for State sources and local sources; alsototals by type of school and grade groupings. Detailfor individual oistrict is generally reported by typeof school and includes total operational costs,assessed valuations, tax levies by purpose, and Stateaid payment.a,

I

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. Property Valuation Department, Statistical Report

of General Property Assessment and Taxation(Annual). 1968 (data-for the 1967 tax year).'l'ypeof government: Counties.Reports for individual counties the total netassessed value with separate amounts for ta~gibleand intangible property as well as average taxrates and taxes levied. Statewide totals areshown for locally assessed property by class andtaxes levied, and for State-assessed utilityproperty by type with prior year comparisons.

2. Property Valuation Department, Summary of RealEstate Assessment Ratio Study for the CalendarYear 1966. 1967.Contains extensive data by county on ratios of saleprice to assessed valuation by class of property(separately for urban and rural properties).

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C. REPORTS CONTAINING OTHER TYPES OF DATADepartment of Administration, Accounts and ReportsDivision, Annual Financial Re ort and Statistical andSupplemental Statements Volume 2. 1967.Type of government: Counties, municipalities, town-ships, school districts, and special districts.FurnisheR the following data: Individual countytotals for ~eceipts and disbursements from countygeneral and road funds; total revenue and expendituresby county and individual units, by major funds forcities, townshjps, school districts, and special dis-tricts; analysis of special taxes, State aid, and


KANSAS--Contlnued

Federal aid distributed to local units; state taxes andlicense receipts by county; outstanding indebtedness ofcounty and other local governments by general obliga-tion and revenue bond issues and purpose; and short-term borrowing transactions.Note: The League of Kansas MUnicipalities (Topeka,

Kans.) in its monthly Kansas Government Journal publishesextensive financial data on local governments of Kansas.For example, annually the January issue contains infor-mation on assessed valuations, tax rates, and indebted-ness for individual municipalities, counties, townships,school districts, and special districts, and the Mayissue contains data on individual municipal utilities.

KENTUCKY

A. GENERAL FINANCIAL REPORTS1. Department of Education, Biennial Report of the

Superintendent of Public Instruction. 1966, 1967.Type of government: School districts.Data show detail for individual school districtson revenue, expenditure, debt service, debtissued, capital outlay, personal services, lunch-roam receipts and expenditures, and fund balances.Also contains narrative description and statisticalinformation on selected statewide programs forlocal schools.

2. Kentucky Department of Education, Local DistrictAnnual Financial Reports. 1966.This is a new report incorporating informationformerly included in a supplement to the BiennialReport (see A.l.). It reproduoes the extensivebreakdown of balances, revenues, nonrevenue trans-actions, expenditure~ and debt transactions trans-mitted to the State by the individual districts onthe required annual statements.

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. Department of Revenue, ArulUal Report. 1967.

Type of government: Counties.Details for ~ndividual counties net assessed valueof real and personal property (tangible and intan-gible), by class, as assessed by the county taxcommissioners as well as figures on Stat~-assessedproperty and total valuations by county for taxesdue in 1966. Also shows comparative data on totalvaluations for the past 3 years.

2. Department of Revenue, Kentucky Property Tax Rates(Annual) • 1967.Type of government: Counties, municipalities,school districts, and special districts"Data include tax rates for individual governmentsbased upon assessment levels approximating faircash value and expressed in terms per $100 byclass of property for 2 years.

C • REPORTS CONTAINING OTHER TYPES OF DATA1. Department of Finance, Division of Accounts,

Financial Report (Annual). 1967.

61

KENTUCKY --Continued

Type of government: Counties.Re~crts county sinking fund allotments for indi-vidual counties (amounts received from oountiesfor retirement of county debt administered by theState Local Finance Officer). See C.2. below.

2. State Property and Buildings Commission and CountyDebt Commission, Annual Report. 1967.Type of government: Counties.Reports debt outstanding and statistics of sinkingmnd as to county bonded indebtedness administeredby the State Local Finance Officer, at the end ofthe State fiscal year (June 30) for individualcounties.

LOUISIANA

A. GENERAL FINANCIAL REPORTS.State Department of Education, Annual Report. 1967.Type of government: School districts.Supplies detail for individual school districts onrevenue, expenditure, debt transactions, indebtedness,and balances including data on personal services,capital outlay, school lunch activities, and onproperty tax levies for schools.

B. PROPERTY TAX ASSESSMENT AND LEVY DATATax Commission, Biennial Report. 1966, 1967.Type of government: Counties (parishes), municipal-ities, school districts, and special districts.Consists of the following statements: State-assessedand locally assessed value of property by type withseparate values for land and improvements by indi-vidual parish; tax rates and mnounts of taxes leviedfor individual parishes, school districts, and specialdistricts; municipal levies for New Orleans and BatonRouge; and data on homestead and manufacturing plantexemptions by individual parish.

II

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MAINE

A. GENERAL FINANCIAL REPORTS1. State Auditor, Annual Report. 1967 (calendar year

1966 ).Type of government: Counties.Details for individual counties revenue by source.expenditure by major function, debt transactions,'indebtedness, and cash~nd security holdings, byfunds.

2. State Auditor, Valuation and Debt Statistics of~nicipalities. 1967 (calendar year 1966).Statistics are given on cash transactions by depart-ment and fund as well as on assessed valuations, taxrates, extensions, collection ratios, general fundsurplus, and outstanding indebtedness.

62 STATE SOURCES

MAINE--Contlnued MARYL AND- -Continued

B. 'PROPERTY TAX ASSESSMENT AND LEVY DATA C. REPORTS OONTAIN!NG OTHER TYPES OF DATABureau of Taxation, Report (Biennial). 1965,1966. Department of Education, Annual Report ••• 1965.Type of government: Municipalities and townships(towns).

Type of government: Oounties and city of Baltimore.

Data are provided for individual cities and townson assessed value of property subject to taxation,showing separate amounts for land, buildings, andpersonal property, tax rates, and amount of taxesassessed.

Contains data on school finances for individual coun-ties and Baltimore city in total and separately bylocal, State, and Federal revenues. Details receiptsby source and expenditure by program and characterand object; debt transactions and indebtedness; andbalances by fund. Total financial transactions arealso reported for auxiliary enterprises of the localschools, operations of libraries, and of communitycolleges.O. REPORTS CONTAINING OTHER TYPES OF DATA

Board of Education, Biennial Report. 1965,1966.Type of government: Municipalities and townships(towns).

MASSACHUSETTS r

Supplies State summaries on revenue and expendi-ture of cities and towns for schools with breakdownof receipts by State ffildlocal sources. Detailsexpenditures, by purpose, with separate amounts forelementary and high schools.

A. GENERAL FINANCIAL REPORTS1. Department of Corporations and Taxation, Bureau

of Accounts.a. Annual Report on Statistics of County

Finances. 1967.

MA.RYLAND Type of government: Counties.

Department of Fiscal Services, Division of FiscalResearch, Local Government Finances in Maryland(Annual). 1966.

Detail for individual counties on revenue andexpenditure is broken down by departments andoffices and also includes data on debt trans-actions and fund balances.

\

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TYPe of government: Counties, municipalities, andspecial districts.

b. Estimates of County Receipts and Expendituresfor the Year Ending .•• 1968.

This publication consolidates financial reports sub-mitted by counties, municipal and public corporations,special districts, the State Roads Commission, and theStnte Departments of Social SerVices, Education, andHealth. Statements for counties and individual unitsprovide data on revenue, by source; expenditure, byfunction; and on debt transactions, indebtedness, andsinking fund balances. County figures are by depart-mental divisions. For the other units the totalsinclude all funds for current expenses including thoseof municipally owned public enterprises.

Summarizes the budget presentations for thecalendar year and includes estimated receipts,extensive detail on expendfturea, actual forthe past 2 years, appropriations and estimatedexpenditures for the current year, and esti-mates for the budget year. Also includes ananalysis of reserves and unappropriatedbalances.

2. Department of Corporations and Taxation, Bureauof Accounts, Statistics of Municipal Finances(Annual.)• 1963.

B. PROPERTY TAX ASSESSMENT AND LEVY DATAType of government: Municipalities and townships(towns).

Department of Assessments and Tax.ation, BiennialReport. 1965, 1966.Type of government: Counties and city of Baltimore.Detail ror individual counties and Baltimore Citycovers the following data: Assessed value of locallyassessed and State-assessed taxable property; assess-ment ratios and equalized values; separate assessedand equalized values for land and improvements, per-sonal property (tangible and intangible), and otherclasses of property; p~operty subject to State taxa-tion; and tax rates for the State and all politicalsubdivisions.

Data show detail for indIvidual cities and townson revenue and expenditure, utility operations,debt transactions, indebtedness, and balances.

3. Treasurer and ReceiveI' General, Assessments forInterest Serial Bonds and ~mintenance of heMetropolitan Districts (Annual. 1966.

Data for this report ypar cover 30 water, 36park, and 41 sewerage districts. Includes incomefrom operation~, district assessments, and bondproceeds; expenditures by purpose; and borrowingtransactions and iudebtedness.

LOCAL GOVERNMENT FINANCES 63

MASSACHUSETTS- -Continued

C. REPORTS CONTAINING OTHER TYPES OF DATA1. Department of Education, Annual Report Part 2.

1966.TYPe of government: Municipalities, townships(towns), and school districts.Details for individual cities, towns, and regionalschool districts revenue, by source, and expendi-ture, by program and character and object withseparate statements on receipts and disbursementsof funds from the State and the Federal Govern-ment. Data are on a school fiscal year basis(June 30).

2. Department of Business Regulations, Liquor ControlDivisibn, ~nual Report. 1967.Tabulations by individual unit show retail li-censes issued and revenue distributed to citiesand towns from various licenses and excise taxesfor year ending November 30, 1967.

Note: A private agency, the Boston Safe Deposit andTrust Corr~any (Bosto~), in Financial Statistics ofMassachusetts (.~ual), 1968, publishes assessed andequalized value, levies, and total tax collections foroounties, municipalities, townships, school districts,and special districts, as well as figures on cashbalances and debt outstanding for individual govern-mental units.

MICHIGAN

f,.A. GENERAL FINANCIAL REPORTS

1.\

Type of government: Counties.All information is presented by individual unitand contains the following data: Budget balancesand debt outstanding; revenues by source andexpenditures by department and limited characterand object breakdown; comparison of county revenueand State aid; and State and Federal aid to coun-ties and other local governmental units. (Thisdivision also has reports of State audit as made.These are not available for all counties nor allyears. )

2. Department of Education, An Analysis of the Re-ceipts and Expenditures of the Michigan PublicSchools (Annual). 1966.

Type of government: School districts.summary data are given by size and type of dis-trict but not for individual u~its. Statewidetotals detail revenues by source, expenditures byactivity and limited object breakdown, and fundbalances.

MICHIGAN--Contlnued

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. Department of the Treasury, Local Audit Division,

Financial Repor'.;of Michigan County Government(Annual). 1966.Type of government: Counties.Furnishes detail for individual counties on to~alequalized value of taxable property, amount ofcounty tax levies, total collections, and amountsof delinquencies compared to the prior year.

2. State Tax Commission and State Board of Asses~ors,Report (Annual). 1966.

•Type of gove nment: Counties, municipalities,school districts, and tovmships.

The following statements are included: Detail forindividual cOillltieson assessed and equalizedvalue of real and personal property and totalcounty tax levy by purpose; detail, by purrose,for countywide totals of taxes levied by cities,villages, townsrups, and school districts; detailfor individual cities on assessed and equalizedvalue of property inside cities, city tax rate andlevy; separate data on county and school districttaxes and levies against assessed value of cityproperty; and detail for individual villages ontotal assessed value, tax rates, and levy. (Asummary statement of total assessed and equalizedvaluations by county and individual units thereinis available in advance of the published annualreport.)

MINNESOTA

A. GENERAL FINANCIAL REPORTS1. Public Examiner, The Revenues, Expenditures, and

Debt of State and Local Governments in Minnesota(Annual). 1966 (calendar year 1965 and fiscalyears ending January 1 through June 30, 1~66).

Type of government: COIUlties, municipalities,townships, school districts, and specialdi.Jtricts.

S~atistics cover the following topics: Revenue,expenditure, debt transactions, and indebtednessfor individual counties; statewide and populationsize-class totals for cities and villages in de-tail for revenue by source, expenditure byfunction, indebtedness, and debt,transaction;countywide totals on debt outstanding for cities,villages, and townships; countywide totals fortownships of estimated revenue, expenditure, anddebt transactions; countywide totals for schooldistricts in detail on revenue by source, expendi-ture by purpose, indebtedness, and debt transac-tions; and revenue, expenditure, indebt8dness, anddebt transactions for individual special districts.

/

64 STAlE SOURCES

~AINNESOTA--Contlnued

2. Public Examiner, The Revenue, Expenditures, andDebt of the Cities and Villages in MInnesota(Annual). 1966 (calendar year 1965 and fiscalyears ending January 1 through June 30, 1966).

Type of government: Municipalities.

Details for individual cities and villages revenueby source, expenditure by function, debt transac-tions, and indebtedness, as well as an analysis ofliquor store, hospital, and utility operations.Statewide summary is given by population size-class totals for cities and villages on revenue bysource and expenditure by function.

B. PROPERTY TAX ASSESSMENT AND LEVY DATA

1. Public Examiner, Abstract of Real and Personal~o ert Taxes Levied b the Several Counties inthe State of Minnesota (Annual. 1966.

Type of govern~ent: Counties, municipalities,townships, and school districts.

Reports county totals of assessed (taxable) value,separately for real and personal property andtotal tax levies, with countywide amounts shownseparately for counties, cities and villages,townships, and school districts.

2. Department of Taxation, Report to the Governor andthe Legislature (Biennial). 1965, 1966 (localdata being for 1965).

Type of government: Counties.

Provides detail for individual counties on theequalized assessed value of taxable property, withseparate amounts for real and personal propertyand data on average tax rates.

C. RERJRTS CONTAINING OTHER TY'PES OF DATA

1. Department of Education, Annual Report Part II.1966.

Type of government: School districts.

Recapitulates annual financial statements requiredby the State fro~ city, town, and r.egional schooldistricts,on revenues and expenditures by sourceof funds and by program.

2. Department of Education, Library Division, PublicLibrary Statistics. 1968 (data for 1967).

Co:mty and statewide summaries provide extensi vesta~istics on operations of library system. Datafor individual systems give revenues by sou.rce,expenditure by character and object, and balances.

MISSISSIPPI

A. GENERAL FINANCIAL RERJRTS1. Report on County

and Bonded Debt(Fiscal year ends

Type of government: Counties.Combined statements of all funds for indiv~Jualcounties summarize revenue by source, expendituresfor operations and capital outlay, and cash bal-ances as well as debt transactions and outstandingindebtedness.

2. State Department of Audit, Receipts and Disburse-ments of County School Systems (Biennial). 1964,1965.Type of government: School districts.Data include statements by individual districtsfor all funds on revenue by source, expenditure bypurpose , and cash balances with exhibits on theState minimum program funds.

B. PROPERTY TAX ASSESSMENT AND LEVY DATAState Tax Co:nmission, Property Assessments and AdValore~ TaxeD ••• (Biennial). 1965,1966.

Type of government: Counties 8.:ldmunicipal separateschool districts. )

\Details for individual counties assessed value of realestate and ~ersonal property by class of personaltywith exhibits on State-assessed property and on home-stead exemptions.

C. RERJRTS CONTAINING OTHER TYPES OF DA'fA


Extensive detail is reported by individual schooldistrict for all districts on revenue and nonrevenuereceipts by source, expenditure by program and bycharacter and object, balances, and outstandingindebtedness.

MISSOURI

A. GENERAL FINANCIAL RERJRTS

Commissioner of Education, Report of the PublicSchools nf •••Missouri (Annual). 1967.



MISSOURI--Contlnued

state totals summarize revenue and expenditure ofschool districts, by source and purpose, and providedetail by class of school district. Data for indi-vidual school district are l1mited to statistics onapportionment of state and Federal funds by program.

B. PROPERTY TAX ASSESSMENT AND LEVY DATAstate Tax Co~tssion, Annual Report of the Proceed-ings and Decisions for the Year Ending December 31,1966.T,ype of government: Counties.Details for individual counties assessed value of realand personal property, as assessed by the localassessor, and as fixed by the State Tax Commission for2 years. Separate amounts are shown for farm and townlands and various items of personal property, and forState-assessed property by county.

C. REPORTS CONTAINING OTHER TYPES OF DATAState Auditor, Annual Report. 1967.

T,ype of government: Counties, municipalities, town-ships, school districts, and special districts.

Reports debt issued and total amount of debt out-standing by individ~al governments only for thoseunits contracting debt during l2-month period coveredby the report.

MONTANA

A. GENERAIt F1NANCIAL REPORTS

Superintendent of Public Instruction, Biennial Report.1965, 1966.

T,ype of government: School districts.

Data include county totals on school district revenueand expen.rl ture •


State Board of Equalization, Biennial Report. 1965,1966.

T,ype of government: Counties, municipalities, schooldistricts, and special districts.

Supplies data for inJividual cOlmties on assessedvalue of real and ~ersonal property, separately forloc~lly assessed and State-assessed property; countytax rates and amounts of l~vies; and count.ywide totalson tax rates and amounts levied for school districts,cities and towns, and special districts.

65

MONT ANA--Contlnued

C. REPORTS CONTAINING OTHER TYPES OF DATAState Board of.Equalization, Biennial Report. 1965,1966.T,ype of government: Counties and school districts.Reports county totals of net county debt outstandingand countywide totals of school district net debt.

NEBRASKA

A. GENERAL FINANCIAL REPORTSState Board of Education, Annual Report of the Commis-sioner. 1966.T,ype of government: School districts.Presents State totals on revenue and expenditure for allschool districts by enrollment size classification inthe following detail: Revenue and nonrevenue receiptsby program ~~d source; expenditures by purpose and bycharacter and object; debt transactions and out-standing indebtedness; separate summaries on capitaloutlay by type; and transactions of the auxiliaryenterprises.

B. PROPERTY TAX ASSESSMENT AND LEVY DATAState Tax Commissioner and State Board of Equalizationand Assessment, Annual Report. 1966.T,ype of government: Counties, municipa.lities, town-ships, school districts, and special districts.The following statistics are included, by counties:Assessed value of real and personal property, by classand type, with separate amounts for land andbuildings; totals of property tax levies for all unitsof government, by type of government; and tax rateswithin individual municipalities applicable to alloverlying governments.Note: A private agency, First Nebraska Securities

Corporation (Omaha), in Statistical Information ofNebraska Municipal Subdivisions (Annual), publishessummary data for counties, Cities, and villages and forschool dis'Lricts on assessed valuation, tax rates, andbonded debt. Also shows data on debt of drainage,irrig,ation, and public power districts.

NEVADA


Superintendent of Public Instruction and State Boardfor Vocational Education, Bienni~l Report. 1965,1966.

T,ype of government: School districts.

66 STATE SOURCES

NEVADA--Contlnued

Swmnarizes by county and by fund, revenue by sourceand expenditure by purpose and by character andobject. Data by individual districts are limit.ed todebt transactions and receipts f.rom the FederalGovernment.


Type of govern'l1ent: Counties.The f.ollowing statements are included by individualcounty: Assessed value of real and personal property,by class, before equalization; distribution of Statetaxes; and local government fund requirements by levelof government.

NEW HAMPSHIRE

A. G:2:NERA.LFINANCIAL REFDRTS1. State Tax Corrmission, Annual Report. 1962.

Re~urt received in 1966.Type of govern'l1ent: Counties, municipalities,townships (towps), school districts, and spez!aldistricts (precincts).Contains the following statistics: Statewide sum-mary of county, city and town, and school districtreceipts by source, payments by purpose, cash bal-ances, and debt transactions; c0untywide totalsfor municipalities and towns on debt ou·tstandingby term; statewide totals of bonds outstanding, bylevel of government; financial conditions of indi-victual counties showing cash on hand, otherassets, net debt, liabilities, and net surplusjand courrtywdde totals of assets and liabilities ofschool districts and precincts.

2. Department of Education, Public ~ducation in NewHampshire (Biennial). 1965, 1966.Type of government: School districts.Data include statewide totals in detail on scaoo'ldistrict revenue, expenditure, debt, debt trans-actions, and cash balances.

B. ~ROPERTY TAX ASSESSMENT AND LEVY DATA1. State Tax Commission, Tables by Counties Showing

Valuations, Taxes, and rax Rates (ArL~ual). 1967.Detail for 2 years by individual counties, munic-ipalities, and tV-I'IIlScovers assessed value ofland and improvements (combined), various classesof personal property, exemptions, net values,taxes raised, and tax rates. Also exhibitscapitation taxes and national bank shares taxes.

2. State Tax Commission, AImuaL Report. 1962 (so~elocal data being for 1961).

NEW HAMPSHIRE--Contlnued

Type of government: Counties, municipalities, andtownships (towns).

Reports for individual counties, cities, and townstaxable assessed value of real and personalproperty, poll taxes, tax levies, exemptions, andaverage rates and details data for the variousclasses of real estate and personalty.

NEW JERSEY

A. GENERAL FINANCIAL REFDRTS

1. Department of Community Affairs, Division of LocalFinance, Annual Report; Statements of FinancialCondition of Counties and Municipalities. 1966.

Type of goverrimerrt: Counties, municipalities(boroughs, cities, and villages), and townships(towns) .

Ana:yzes by individual unit revenue by source,expenditure by major function and by character andobject, debt transactions, indebtedness, and cashbalances. Similar data are given for each munic-ipally operated utility with statements on oper-ating income and expenses. Summary tables reca-pitulate major items fro~ the financial statementsfor calendar years 1962 to 1966 by counties foreach type of local governmental unit or utility.Also included are tables showing app~rt,ionment ofcounty equalized assessed valuation, total taxlevies, and taxes collected for counties, localdistrict schools, and municipal purposes.

2. Com'l1issior.erof Education, Annual Report •••Finan-cial Statistics of School Discricts. 1967.

Type of government: School districts and munic-ipal school systems.

Data show detail for individual school districtsand municipal school systems on revenue, expendi-ture, debt transactions, and indebtedness. Sup-plies breakdown of receipts by State, Federal, andlocal sources and of expenditures for currentoperation and capital outlay, by program, and bycharacter and object.

B. PRO PERrY TAX ASSESSMENT AND LEVY DATA

Department of the Treast1ry, Division of Taxation,Annual Report. 1967.

Type of government: Counties, municipalities, town-ships, and school dist~icts.

Data include detail for individual counties, munici-palities, and townships on assessed value of real andpersonal property, witl"lseparate amounts for value of

(II

LOCALGOVERNMENT FINANCES 67

NEW JERSEY--Continued NEW IAEXICO--Contlnued

lands, improvements, various types of personal prop-erty and exemptions; and on amount of taxes levied forindividual governnents. See also A.l. above.Note: Tb~ New Jersey 'l'axpayersAssociation Inc.

publishes annually Financial Statistics of New Je~seyLocal Government. In the 1966 edition the followingtypes of data were included: Taxable valuations byclass of property, levies by purpose, and percentageof 1965 taxes collected for counties, municipalities,and school districts; total and key expenditure itemsfrom 1967 operating budgets (e.g., personal s~rvices,debt service, and capital improvement) compared to theprior year; and revenue from nonproperty sources .•

NEW MEXICO

A. GENERAL FINANCIAL RERlRTSDepartment of ~'inance and Administration, LocalGovernment Division, Annual Report. 1967,Type of government: Counties and municipalities.Summarizes the basic financial information containedin the current year budget documents of the individualunits submitted to the State. Those for the muni~i-palities are listed in population rank order accordingto the last Federal census. Detail ·I.ncludesrevenueby source and by fund, including operations of publicservice enterprises; expenditures by functions orpurpOs€ and by personal cost, operating expenditures,and capital outlay; and bonded indebtedness by purposeand type of obligation. Also includes recapitulationsof State tax distributions by individual governments,and tables on property tax rates, nonproper'tiytaxes,and service chargr::sfor individual units.

B. PR.8PERTY TAX ASSESSMEN'£ AND LEVY DATAState Tax Commission, Biennial Report. 1965, 1966.Type of government: Counties.Data include detail for individual counties on locallyassessed value of real estate, personal property bytype, tax levy and collections for previuus year, andexemptions and on State-assessed valuat{on by type ofpropert~. See A. above for similar data'for munici-palities and C. below for school districts.

C. RERlRTS CONTAINING OTHER TYPES OF DATADepartment of Finance and Administration, PublicSchool Finance Division, Statistics (Annua.l). 1967.Type of government: School districts.Statistics are presented in two parts--the firstgiving the actual financial experience for the pastyear and the second giving the estimated resources andbudgeted expenditures for the current year. Detailshown by individual unit includes revenues by fund andby source; expenditures by fund, by purpose, and by

character and object; borrowing transactions for thepast year and estimated for the current year; and out-standing indebtedness. Exhibits include valuationsfor school purposes, per capita operating costs, andcosts of specific programs (e.g., transportation andvocational education).

NEW YORK

A. GENERAL FINANCIAL RERlRTS1. State Comptroller, Speci~l Report on Municipal

Affairs (Annual). 1967 (local data for fiscalyear ending in 1966).Type of government i Counties , municipalities,townships (towns), school di~tricts, and firedistricts.Summarizes, by county and by type of governmentwithin each county, revenues by major source;total borrowings; expenditures for current oper-ations, capital outlay, and debt servi ce ; andopening and closing balances. Additional break-down in detail by individual units segregatesreceipts and disbursements for general activities;balances for current operation and capital pur-poses; and outstanding indebtedness by type.Exhibit tables give local nonproperty taxes bytype and local unit, except for New York City.(See also B.)

2. State Comptroller, Financial Data for School Dis-tricts (Annual). 1967 (data for 1966).Type of government: School districts.Report contains the following tables: Statewidesumnaries for major financial categories for a 10-year period both inclusive and exclusive of colle-giate institutions and district sponsored co~u-nity colleges; countywide totals for major finan-cial categories for the report year; individualdistrict data on revenue by major source,long-term and shoI't-term borrowing; expendituresby major purpose , balances, and outstandingindebtedness; financial statement for individualcO~'l1unitycolleges; and operating income andexpenditures by each Board of CooperativeEducational Services.

B. PROPERTY TAX ASSESSMENT AND LEVY' DATAState Comptroller, Special Report on Municipal Affairs(ArL~ual). 1967 (local data for 1966).Type of government: Coanties, municipalities, town-ships (towns), school districts, and fire districts.Furnishes detail for individual units of government onassessed value of real estate, with data on fullytaxable, taxable for schools, and wholly exempt prop-e~ty, and equalization rate except for fire districtsfor which only total assessed value is shown. Com-pares constitutional and statutory tax rate limits torates for the report yeaI' for units where applicable.

68 STATE SOURCES

NEW YORK--Contlnued

C. REPORTS CONTAINING OTHER TYPES OF DATAState University of New York, Bureau of StatisticalServices, Annual Educational SummarY. New York State.1966.Presents a statewide detailed summar,y on elementary,secondary, higher, and cultural education programs andincludes selective data on revenue, assessed valu-atdrvis, and tax levies.

NORTH CAROL INA

B. PROPERTY TAX ASSESSMENT AND LEVY DATADepartment of Tax Research, Statistics of Taxation(Biennial). 1965, 1966.T,ype of government: Counties and muniqipalities.Data show detail for individual counties on locallyassessed value of various types of real and personalproperty; State-assessed utility property; tax rates;and amount of levies by purpose. For individualmunicipalities, reports total assessed value, taxrate, and amount of levies, by purpose.

C. REPORTS CONTAINING OTHER TYPES OF DATA1. Local Government Commission, Biennial Report.

1965, 1966.Type of government: Counties, municipalities, andspecial districts.Details for individual units of government debtissued during the biennium and debt outstanding,by type and purpose, with date of sale given foreach bond issue.

2. ~partment of Tax Research, Statistic? of Taxation(Biennial). 1965, 1966.T,ype of goverr.ment: Counties and municipalities.

Details for individual counties and municipalitiesrevenues from local property, poll, and dog taxes.

3. State Library.

a. Statistics of North Carolina Libraries(p.nnual)• 1967.

Shows receipts by source and expenditures bypurpose for individual libraries listed, bycounty.

b. Biennial Report. 1965, 1966.

Provides narrative description and statewidesummar,y of library program, and detail of Fed-eral grants by projects.

NORTH DAKOr A

A. GENERAL FINANCIAL REPORTSSuperintendent of Public Instruction, Biennial Report.1965, 1966.T,ype of government: School districts.Data include detailed countywide totals for schooldistricts on revenue by major source; expenditure byselected program and by limited character and objectbreakdown; and balances by cash and investmentholdings.

B. PROPERTY TAX ASSESSMENT AND LEVY DATATax Commissioner, Pro~eedings of the State Board ofEqualization (Annual). 1966 (some local data beingfor 1965).T,ype of government: Counties, municipalities, town-ships, school districts, and special districts.Detail for individual counties includes assessed andequalized value of various types of real and personalproperty, showing separate data for land, improve-ments, and State-assessed public utility property anddata on tax rates and levies, by type of property andpurpose. For other governmental units, reportscountywide totals of taxes levied, by purpose and typeof government.Note: The League of North Dakota Municipalities

publishes annually raxable Valuations and Tax Levies inNorth Dakota Cities. (The 1968 edition has 1967 data.)It lists by indi 1;iJual municipal:i.ty the total taxablevaluation and the millage for State, county, city, parkdistrictJ school district, and total for all levies.

OHIO

A. GENERAL FINANCIAL REPORTS1. Auditor of State, The Financial Report and Public

Debt Statement of Ohio Counties (Am1ual). 1966.T,ype of government: Counties.Combined statement summarizes revenue and nonrev-enue receipts, expenditure, and debt transactionsfor all funds by individual counties. Suppliesdetail on tax collections, State and Federal aids,and licenses, permits, and service charges.

Expenditures are presented in three broadgroupings--operations, maintenance, and interest;capital outlay; and nongovernmental--with detailby agency (or by district board) and by characterand object classification. Also shows outstandingindebtedness and sinking fund cash balances.

2. Auditor of State, Financial Repo)t and Public DebtStatement of Ohio Cities (Am1ual. 1966.

T,ype of government: MuniCipalities.

1

1

II

I'~,

I

! '


OHIO--Contlnued

Consolidated statement summarizes countywidetotals of revenue, expenditure, and debt trans-actdons i'or all cities and by city. Detail forindividual cities breaks down tax revenues, Stateand Federal grants, service charges, and incomefro~ utility and public service enterprises;expenditures by function and limited character andobject categories; and outstanding indebtednessand sinking fund balances.

3. Auditor of State, Fil1Sncia1 Report and Public DebtStatement of Ohio Villages (Annual). 1966.Type of government: Munlcipalities (villages).SU'l1I!larizesrevenue, expenditure, debt transac-tion~, and gross and net outstanding indebte~~essfor individual village,s. Detail on revenue in-cludes taxes from own sources, county distributionof State taxes, income from utilities and publicservice enterprises and licenses, fines, and ser-vice charges. El:penditUl'e breakdown is for oper-ations by function and character and object,capital outlay by purpose, and for utilities andpublic service enterprises.

4 • Auditor of State, Financial Report and Public DebtStatement of Ohio Townships (Annual). 1967.Type of government: Townships.Reports for individual townships revenue by taxes,special assessments, and sundry items; expenditureby major function; borrowing transactions; andoutstanding indebtedness with sinking fundbalances.

5. Auditor of State, A Financial Report and PublicDebt Ste,tement of Ohio School Districts (Annual).1966.Type of govern~ent: School districts.Summarizes major financial transactions by countyand provides detail for individual school dis-tri0ts on revenue fro~ local funds and Statesubsidies, expenditures by purpose , and borrowingtransactions. Outstanding indebtedness is relatedto bonding limits.

B. PROPERTY TAX ASSESSMENT AND LEVY DATADepartment of Taxation, Annual Report. 1967.Type of govern~ent: Counties, municipalities, town-ships, and school districts.Details for individual municipalities and countiesassessed value of real estate and public utility prop-erty. Shows data by city on tax rates applied top~opertY within the city by county, school district,township, and city for current expenses and debtservice. Includes individual city and county data onproperty taxes and special assessments levied byState, county, township, school district, and city,with separate data for each unit of government. Citydetail, as presented above, includes data on value andtaxation of tangible personal property. (Individualtables are issued separately in leaflet form prior topublication of the complete report.)

69

OHIO- -Continued

C. REPORTS CONTAINING OTHER TYPES OF DATA1. State Board of Education, Annual Report. J.966.

Type of Jovernment: School districts.Furnishes ~xtensive analytical data on C05~S perpupil in av~rage daily membership in countywidesummaries and by individual district. Alsoreports data by county for selected programsfinanced by State and Federal funds (e.g., adultbasic education and vocational education).

2. Department of !?Ublic Welfare, Annual Report ofCounty Homes. 1966.Su~arizes operating income and expense; detailsreceipts fro~ service charges and from other gov-ernments; and reports expenditures by charc-~terand object.

3. State Library, 1968 Directory of Ohio Librarieswith Stat~stics for 1967 (Annual).Provides statistics on total income by majorsource and expenditure by purpose for each tax-supported library.

OKLAHOMA

A. GENERAL FINANCIAL REFDRTS I

(State Department of Education, Biennial Report. 1965,1966.

I

~

IType of government: School districts.

Data include detailed countywide totals on schooldistrict revenue, expenditure, personal services foradministration and instruction, and total capitaloutlay.

B. ProPERTY TAX ASSESSMENT AND LEVY DATA

Tax Co~~ission, Biennial Report. 1966, 1967.


Supplies detail for individual counties on locallyassessed value (gross and net basis) o~ real and per-sqnal property showing separate amounts for lands,improvements on lands, and various types of personalpropel~y. In addition, shows detail for State-assessedpublic utility property and homestead exemptions.Note: A private agency, R. J. Edwards, Inc. (Oklahoma

City), in The Oklahoma Financial Survey, annually pro-vides data for individual counties, municipalities, andschool districts on assessed valuation (gross andtaxable), indebtedness, sinking fund balances andsinking fund tax levies, and total sinking fund collec-tions. (The 1968 edition has data as of June 30,1967.)

70 STATE SOURCES

OREGON

A. GENERAL FINANCIAL REFDRrsDepartment of Education, Biennial Report of the Super=intendent of, Public Instruction. 1965, 1966.Type of government: School districts.Contains statements showing countywide totals ofschool district debt; distribution of basic schoolsupport fund, by county; and statewide totals L.detail for school districts on general fund receipts:expelldituresp capital outlay by type, personalservices, and nonbonded debt service.

B. PR0PERTY TAX ASSESSMENT AND LEVY DATA1. State Tax Commission, Biennial Report. 1965,

1966.Type of government: Counties, municipalities,school districts, and special districts.Details for individual counties assessed value ofreal and personal property, showing amounts forland, improvements, and various types of personalproperty with exhibits on State .•assessed publicutility property, veterans' exemptions, and valueof publicly owned exempt property. Countywidesummaries of total taxes levied show separateamounts for each component unit. Total valuationand tax levy data is also shown for iDdividualmunicipalities with breakdown by taxing unitsserving the a~ea.

2. State Tax Commission, Summary of Levies and As-sesRments and AnalYsis of City and County Prop-erty Tax Levies. 1967.This report is issued in odd-nu~bered years whenthe Biennial Report (see a L) is not published.

3. State Tax Commission, Valuation Division, ~Study of Locally Assessed Property (Annual). 1967.Type of governmenc : Counties.Reports for each individual county, assessed valueby type of property, sales ratio, and true cash'value for locally assessed and c ~ate-assessedproperty.

C. REFDRTS CON'rAINING OTHER TYPES OF DATAState Treasurer, Biennial Report. 1965, 1966.Type of government: Counties, m~icipalities, schooldistricts, and special districts.Data show detail for individual units of government ongross and net debt.

PENNSYL VANIA

A. GENERAL FINANCIAL REFDRTS1. Department of Internal Affairs, bocal Government

Financial Statistics (Annual). 1965.

PENNSYL VANIA--Contlnued

Type of government: Counties, special distriots,munioipalities, and townships.Furnishes detail by individual unit on revenue,expenditure, indebtedness, and sinking funds.

2. Superintendent of Public Instruotion, Statistical.Report (Annual). 1966.Type of government: School distri0ts.Supplies detail by individual district on revenueby source, expenditure by purpose, and debt trans-aotions. Excludes transactions and status ofschool building authorities (but includes amountof leaAe payments to school building authorities).Includes county totals for selected programs(e.g., vocational education, school lunch, and~lealth) and analytical data on Federal, State, andlocal support for costs of public schools.

:$. Department of Internal Affairs, Pennsylvania Sta-tistioal Abstract (Annual). 1968 (local finanoedata being mainly for 1965).Type of government: Counties, cities, boroughs,townships, school districts, and special dis-tricts.Presents the following statistics: Statevidetotals by type of government of local goverr~entdirect expenditure by function and object, debttransactions, and cash and security holdings bytype and purpose; countywide totals of expendi-tures by all local governments, school districts,and county gover.n~ents, by major functions; sum-mary finance data for municipalities with popula-tions over 25,000; yield of local income taxesby class of municipality or political subdivision;statewide totals on revenues by major sourco,and expenditures by purpose, for counties andcounty institutional districts; and individualcounty totals for the estimated market value ofreal estate, and assessed valuation for countypurposes.

IIr~6

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. Department of Internal Affairs, Local Government

Financial Statistics (Annual). 1965.Type of government: Counties, municipalities, andtownships.Data include detail on assessed value of realestate, intangible personal property, and occupa-tions and on tax rates by individual units ofgovernment.

2. State Tax Equalization Board, Annual Certifica-tion •••to the Superintendent of Public Instruc-tion. 1967.

Furnishes detail by individual county on assessedvalue of real property, market value of real prop-erty, and p~rcentage of assessed valuation tomarket value.

LOCAL GOVERNMENT FINANCES ?1

P~NNSYLVANIAu.Contlnued RHODE ISLAND··Contlnued

C. REPORTS CONTAINING OTHF.R TYPES OF DATA1. Department of Inte~nal Affairs, penns~lvania

Muncipal Aut:'j('\!':!.ties(Biennial). 196 (data forcalendar year 1966).

TYPe of government: Special districts.

Data reflects status of authorities and bondinformation as of the end of the calendar year.Individual units are classified by purpose and bycounty. Information includes indebtedness by dateof issue and original amount and total outstandingas of report date.

2. Department of Internal Affairs, Armual Census ofPublic utilities. 1965.

a. Statistics for Electric utilities inPennsylvania.

b. ~tatistics for as utilities in Pennsylvania.c. Statistics for Water utilities in Pennsy vania.d. Statistics 'for Sewer Authorities in

Pennsylvania.

Each separate report gives summary totals onthe units covered by county, and for eachutility or authority. Data appear on oper-ating revenue and expenditures and capitaloutlay, but detailed statistics vary. Sup-porting tables in the report on sewer authori-ties, for example, break out special assess-ment anu tax revenues; those in the waterutility report do not.

3. Departmen"L of Internal Affairs, Internal AffairsBulletin (Monthly).

Includes monthly listings'of municipal bond issuesapproved, tax rate changes, and state and localreports released.

RHODE ISLAND


Department of Administration, Division of Local andMetropolitan Government, Annual State R~ort on LocalGovernment Finances and Tax Equalizatiog (Part 1).1967.

Type of government: Cities and townships (towns).

Summarizes revenue, expenditure, and net debt for the39 cities and towns. Details for individual citiesand tOwnR revenue by source (particularly those fromtl.eState and Federal payments), expenditure by func-tion, and borrowing transactions by purpose. Includesinformation on fiscal calendars for each city andtown. Data for self-supporting utilities are notincluded.

B. PROPERTY TAX ASSESSMENT Ai'1DLEVY DAT.ADepartment of Administration, Division of Lcc&l andMetropolitan Government, Annual Report on LocalGovernment Finances_and Tax Equalization (Part 2).1967.Type of government: Cities and townships (towns).Supplies the following detail for individual citiesand towns: Assessed value of real estate and tangiblepersonal property as locally assessed and asequaliz~d; value of land, structures, and personalproperty; tax rates and amounts of taxes levied; andtaxes collected and delinquent.

C. REPORTS CONTAINING OTHER TYPES OF DATADepartment of Education, Statistical Tables (Annual).1967.Type of government: School systems.Details by community or district amounts received fromstate, Federal, and local sources for school support;expendi tures by purpose; and borrowing.

SOUTH CAROLINA

A. GENERAL FINANCIAL REPORTS1. Comptroller General, Report to the General

Assembl~ (~~ual). 1966.Type of government: Counties and schooldistricts.Limited detail is given for individual countiesand school districts on revenue, expenditure,and debt transactions. General county debt andcounty school debt are shown separately.

2. Department of Education, Annual Report. 1967.Type of government: School districts.a. State Superintendent of Public Instruction.

Furnishes extensive detail by individualunit of revenue and nonrevenue receipts bysource anj by fund; expenditures by purpose,fund, and lind ted character and object cate-gories; balances by cash and investments;and borrowing transactions. Exhibits foreach unit total assessed valuation forschool purposes and recapitulates financialtransactions from State funds.

b. Financial Report.Focuses primarily on state administered orapproved programs by individual county withdata as follows: Analysis of State aid forteachers, education of mentally and physi-cally handicapped, adult basic education,school lunch, and vocational and specialeducation (including Federal programs).

72 STATE SOURCES

SOUTH CAROLINA--Contlnued

c. Divisio~ of Textbooks.Details income and expenses by county to-gether with statistics on operations of thetextbook rental program.

B. PROPERTY TAX ASSESSWoNT AND LEVY DATAComptroller General, Report to the General Assembly(Annual) • 1966 •

Type of government: Counties.Details for individual counties assessed value ofreal and personal property with breakdowns for landl

improvements, and the various classes of personalproperty.

SOUTH DAKOTA

A. GENERAL FINANCIAL REFDRTSSuperintendent of Public Instruction, BiennialReport. 1965, 1966.Type of government: School districts.Summarizes by individual units grouped by county andtype of district, total revenue, expenditure, andcash balances by fund. Supporting tables show reve-nue from local sources by major item and from Stateand Federal funds by program; expenditures by fund,program, and character and object; debt transactionsincluding outstanding indebtedness; and investmentsby type of holding.

B. PROPERTY TAX ASSESSMENT AND LEVY DATADepartment of Revenue, Annual Report to theGovernor. 1967.Type of: government: Counties, municipalities, town-ships) and school districts.Provides detail for individual counties on assessedvalue of real and personal property as equalized bythe State Board of Equalization with breakdowns on thevalue of lands, structures, and various classes ofpersonal property. Exhibits individual county dataon total value of real and personal property beforeequalization. Reports tax rates and amount of leviesLor individual counties, by funds, and in total bycounty, separately for municipalities, townships,and school districts.

C • REPORTS CONTAINING OTHER TYPES OF DATADepartment of Finance, Division of Taxation, Interest-Beari~ Debt of Taxin Districts--Classified CountyExpenditures (Annual. 1966.Type of government: Counties, municipalities, town-ships, and school districts.Summarizes data on indebtedness and expenditure forindividual counties. Countywide debt figures areshown separately for municipalities, school districts,and townships. Indebtedness for individual units isshown for cities and towns.

TENNESSEE

A. GENERAL FINANCIAL RFFDRTS

ComptrolleI' of the Treasury, Annual Report, CountyFinan'ces. 1966.

Type of government: Uounties.

Details for individual counties (arranged by popula-tion size groups) revenue by major item of receiptfrom own sources and from other governments, andexpenditure by function and by character and object.Presents for individual counties per capita figureson major revenue and expenditure items. Reportsborrowing transactions by type and shows outstandingindebtedness by purpose. Exhibits include a tabula-tion of assessed valuation by type of property, taxrates, and levies by purpose and a comparison of out-standing indebtedness to total assessed valuation andto revenues from aFn sources. (This office has anaudit report for each county.)


Board of Equalization, Tax Aggregate Report (Annual).1967.


Detail for individual counties gives assessed value ofr~al and personal property with separate amounts forvalue of pub'ld,c utility property as well as county taxrates and total amount of taxes levied. (See also A.l.and C.)

C. REFDRTS CONTAINING OTHER TYPES OF DATA

State DepaI~ment of Education, Annual StatisticalReport. 1967.

Type of government: Counties, municipalities, andschool districts.

Summarizes revenue, expenditure, and cash balances forcounty and city school systems and for each schooldistrict. Supporting tables show receipts from ownsources, from State funds and from Federal funds(separate for direct payments and for moneys adminis-tered by the State) by major item and purpose; expend-itures by program and by character and object; andborrowing transactions including outstanding indebted-ness. An exhibit carries assessed va.luatdona, rates,and levies for school purposes.

Note: A private agency, the Tennessee TaxpayersAssociation (Nashville), in County, City, and TownGoverrunent, publishes limited detail for individualcounties, cities, and towns on revenue, expenditure,indebtedness, and debt transactions. Also shows dataon assessed valuations, tax rates, and amount of taxeslevied. (The latest ediUon--1967--carries data for1966. )


TEXAS

A. GENERAL FINANCIAL REPORTSTexas Education Agency, Annual Statistical Report,Part II. 1967.TYPe of government: School districts.Provides statewide totals by school district sjzegroups of revenue by source, expenditure by purposeand by character and object, and borrowing trans-actions. County totals are given for State funddistributions and for Federal funds (separately fordirect payments and those distrihuted through theState). Total current expenditures and cost perunit of average daily attenda~ce are the only datapreqented by individual unit.

B. PROPERTY TAX ASSESSMENT AND LEVY DATAComptroller of Public Accounts, Annual Report,Part II. 1966.TYPe of governmen~: Counties.Contains data for individual counties on assessedvalue of real estate and personal property, by type,as well as on rates and total taxes extended.

C. REPORTS CONTAINING OTHER TYPES OF DATABoard of County and District Road Indebtedness,Report to the Governor (Annual). 1967.TYPe of governmerrt: Counties.Reports distribution by counties 0 '1,ateral roadfunds" administered by the State a1." ietailed trans-actions of the county indebtedness serviced by suchfunds.

UTAH

A~ GENERAL FINANCIAL REPORTSSuperintendent of Public Instruction, Report(Biennial; in 2 volumes). 1965, 1966.

The first volume has, for the most part, narrativedescription of p~ogram and activities. Statisticaltables in the second volume supply detail for the-in-dividual units on revenue and expenditures, by fund,with separate accounts for local receipts and pay-ments from State and Federal goverrurents. Ex-penditures are also given by character and by objectand program. Includes borrowing transactions, debtservice detail, and statements on outstandingindebtedness.

B. PROPER TY TAX ASSESSMENT AND LEVY DATA

state Tax Commission, Property Tax Division,Statistical Report (Annual). 1967.

73

UT AH--Contlnued ,TYPe of government: Counties, municipalities,SChool districts, and special districts.Reports by individual county total assessed valua-tion by class of property, as certified by thecounty and as set by the Tax Commission as well astotal property taxes levied by the several taxingunits wi"'..:linthe county.

C. REPORTS CONTAINING OTHER TYPES OF DATAState Auditor, Biennial Report. 1965, 1966.

TYPe of government: Counties and municipalities.

Contains the followir~ statistics: Total assessedvaluation in county for the-past year; total taxesand total school taxes levied and collecterljtotal per capita county expenditures by function;total assessed valuation and per capita expendituresby function for individual cities; and distributionof State funds to local governments by source ofreceipts.

Note: A private agency, the utah FOWldation (SaltLake Cit;y),in its Statistical Abstract of Government inutah (1968 edjtion), provides data for individual gov-ernments on aggregate financial transactions, assessedvaluations, and property tax levies for the past 3 yearsand selected prior years.

VERMONT


Commissioner of Taxes, Biennial Report. 1965, 1966.

TYPe of government: Counties, municipalities, town-ships, school districts, and fire districts.

Reports taxable value of all property, tax rates,amounts levied and amounts collected for eachindividual taxing unit. Details by individualcounty asse'ssed value of real estate and personalproperty, exemptions, and total equalized value.

C. REPORTS cowrAINING OTHER TYPES OF DATA

Department of Education, Financial Statistics ofVermont School systems (Annual). 1966.

TYPe of government: School districts.

Provides data on revenue and nonrevenue receipts bymajor source, operating expenditures by purpose, andcapital outlay and debt service for individualschool districts grouped by county. Also showsdetail on factors relative to co~~utatior.s ofgeneral State aid, transportation aid, and tuitionpayments.

,\

74 STATE SOURCES

VIRGINIA

A. GENERAL FINANCIAL REPORTSAuditor of PUblic Accounts, Retort •••on Compara-i!ve Cost of Local Government Annual). 1966.Type of goverrunent: Counties.Data include consolidated s'tatenent. for all fundsby individual county on revenue by major source;,total borrowing; expenditure for operation, capitaloutlay, interest, and debt redemption reserves; andopening and closing balances. Detail 'is given onrevenue from own sources and on State payments bypurpose. Expenditures for operation are broken downby function and by limited character and objectcategories. More extensive detail is given on costsof schools and roads. Borrowing 'transactions aregi ven 'by purpose. Net debt is compared to totalassessed valuation.

B. PROPERTY TAX ASSESSMENT AND LEVY DATA1. Department of Taxation, Local Tax Rates (Annual).

1967. 'TYPe of government: Counties ~~d municipalities.Details for individual taxing units tax ratesapplied to four classes of taxable property.

2. Department of Taxation, Re ort... (AnnuaJ).1967 (local data being for 1966 •TYPe of government: Counties and municipalities.Supplies detail for individual counties andmunicipalities on assessed value of real and per-sonal property by types as well as data on taxlevies.

3. Institute of Gove~ent, University of Virginiaand Virginia Municipal League, Tax Rates andService Charges in Virginia Cities and UrbanQ,QWties (Annual). 1967.Dat.a show assessment ratios for the tax yearand tax rates on r,eal and personal property byindividual units. Also has county-by-~ounty col-lections from local sales and use taxes, businessand occupational licenses, sewer charges, andother sources of revenue by type.

C. REPORTS CONTAINING OTHER TYPES OF DATA1. State Board of Education, Annual Report of the

Superintendent of PUblic Instr~n. 1967.TYPe of government: ~chool systems.Aggregate totals are reported for individualcounties and municipalities on revenue, borrowing,expenditure, and balances of all school funds withrevenues broken down by St.ate and local sourcesand expenditures by character and object.Statewide totals of county and mmlicipal revenueand expenditure for education are shOWY, in greaterdetail.

VIRGINIA •• Co.,tlnued

2. State Treasurer, Report (Annual). 1967.TYPe of gove~ent: Counties and muniCipalities.Describes transactions by individual county andmunicipality of llliterary fund school loans."

WASHINGTON

A. GENERAL FINANCIAL REPORTS1. State Auditor, Division of Municipal Corporations,

Financial Transactions of Counties and TaxingDistricts (Annual). 1966.TYPe of government: Counties, school districts,and special districts.Data show cash on hand and taxes outstanding bycounty for county general funds, school districts,and special districts by type. Tax collectionsare given for all governmental units, includingcities and towns, by county totals. Generalcounty expenditures are given by function. Out-standing indebtedness (broken down by long-termand Short-term) is reported by county forcounties, school districts, and special districtsby type of district.

2. State Auditor, Biennial Report. 1965, 1966.Includes a narrative report of biennial activitiesand legislativ~ recommendations of the Division ofMuniCipal Corporations and stat~wide aggregates forall local governments. The division, however, nolonger publishes an annual report showingfinancial aggregates and detail by individualunit. Reports submitted to the State fu1d separatereports of Stat~ audit are available in thisoffice for each unit of.local government.

B. PROPERTY TAX ASSESSMENT AND LEVY DATAState Board of Equalization, Minutes and OfficalProceedi~ (Annual). 1967.


Contains detail for individual counties on as-sessed value of real and personal property as re-turned by the county bo~rd of equalization, and onpublic utility property as assessed by the StateBoard of Equalization. Separate amounts are shownfor the various classes of personal property,lands, and improvements on lands.

C. REPORTS CONTAINING OTHER TYPES OF DATA

Superintendent of Public Instruction, Biennial Report.1965, 1966.



WASHINGTON--Continued

Furnishes the following statistics: Countywidesummary of aggregate receipts, disbursements, andbalances for all funds and detail by individual fund;separate statements on State and Federal receipts andon expenditures; borrowing transactions, bond redemp-tion f'unds, and outstanding indebtedness; and an anal-yais of assets and liabilities detailing cash bal-ances, investments, and taxes due on current or delin-quent accounts.

WEST VIRGINIA

A. GENERAL FINANCIAL REFDRl'SState Superintendent of Free Schools, Statistical andFinancial Reoort (Annual; volume II). 1~67.Type of government: School districts.Details for individual school district revenue bysource; expenditure by purpose and by character andobJec~; balances by fund; and transactions of the bondand debt service funds. (Volume I of this report in-cludes the narratlve report and recapitu1ate~ state-wiele summardes ,")

B. PRJPERTY TAX ASSESSMENT AND LEVY DATA1. Tax Commissioner, Assessed Valuation and Taxes

Levied (Annual). 1967.Type of government: Counties and municipalities.Reports countywide totals for assessed value ofreal, personal, and public utility property, byproperty class and denotes property inside andoutside municipalities. Also shows total countytax levies inside and outside municipalities.

2. Tax Commissioner, Biennial Repol~. 1965, 1966(local data being for 1965).

Type of government: Counties and muniCipalities.Details for individual counties and municipalitiesassessed value of real, personal, and public util-ity :tJL'opertywith rate and amount of le"ies, bypurpose. Recapitulates county aggregates by majorclasses of property for several prior years.

:3. Tax Commissioner, Report of Study of PropertyValuations (Annual). 1967.Type of government: Counties.

Compares assessed to appraised valuations by classof property by county.

C • REFGRTS CONTAINING OTHER TYFFS OF DATA

Tax Commissioner, ex officio Chief Inspector, andSupervisor of Public Offices, Report (Biennial).1965, 1966.

75

WEST VIRGINIA--Contlnued .,Type of government: Counties, municipalities, andschool districts.Bonded debt outstanding is shown at close of fiscalyear for individual counties, municipalities, andschool districts (by individual issue). A separatesection is included on revenue bonds (not shown instatewide or countywide eum~ries).

A. GENERAL FINANCIAL REFGRl'S1. Department of State Audit, Receipts and Disburse-

ments (Annual). 1966.Type of government: Counties, municipalities,townships (towns), and school districts.Data include limited detail on revenue, expendi-ture, and debt transactions for State-local aggre-gates, and statewide totals b~r type of government.All aggregates are direct amounts, i.e., revenuefrom own sources and direct expenditure. (De-tailed audits for each county are available inthis office.)

2. Department of Public Instruction, Biennial Report.1964, 1965.Type of government: School districts.Provides statewide summaries for school districtson revenue by source, expenditure by purpose,total capital outlay, debt transactions, indebted-ness, and cash balances for preceding year. Re-ports financial aggregates for individual countyteachers' colleges. Narrative report includesindividual county data on specific activities,e.g., new public school construction.

B. PROt'ERTY''l'AXASSESSMEN'l' AND LEVY' DATA1. Department of Taxation, Property Tax (Annual).

1966.Type of government: Counties, municipalities,tOlmships (towns), and school districts.Furnishes detail for individual counties on as-sessed value of real estate by class and of per-sonal property by type, with separate data forland and improvements, average tax rate, andamount of taxes levied by all taxing units. Onlystatewide totals are avai1ab1~ for muniCipalitiesand towns on general property taxes levied againstvarious classes of real estate and personal prop-erty.

2. Department of Revenue, Taxes and Aids (Annual).1967.neports county eummazy of State aids and sharedtaxes by purpose and total assessed valuation bytype or property.

76 STATE SOURCES

WISCONSIN--Contlnued

3. Department of Taxation, Town Taxes (Annual).1965.

TYPe of government: Townships (towns).Details for individual tow,l1Stotal assessed andfull value of taxable prope~ty, tax rates, andamount of levy for state, county, towns, andschool taxes within eaoh town.

4. Department of Taxation, Village and City Taxes(Annual). 1965.

TYPe of government: Municipalities.Details for individual villages and cities totalassessed value and full value of taxable property,tax rates, and amount of levy for each taxing unitin the municipal area.

C. REPORTS CONTAINING OTHER TYPES OF DATADepartment of state Audit, Indebtedness •••Long-TermIndebtedness of the State and Its Political Subdivi-~ (Annual). 1966.

T,ype of government: Counties, municipalities, town-ships (towns), and school districts.Provides data for individual counties, municipalities,and towns, and countywide totals for school districtson long-term debt outstanding, by purpose. Includesstatewide and'countywide totals of long-term debtoutstanding, by type of government.

WYOMING"


state Board of Equalization, Biennial Report. 1965,1966.

TYPe of government: Counties, muniCipalities, schooldistricts, and special districts.

Contains the following detail for individual counties:Assessed value of real es tate , by class, and personalp~operty, by type; locally assessed public utilityproperty, land and improvements; State-assessed prop-erty; exemptions; end tax rates with levy amounts, bypurpose. Supplies data for individual municipalitieson assessed value, tax rates,and amount of tax leviedwi thin municipalities by all governments. Reportscountywide totals, by type of government, of amount oftaxes levied by all governments, by purpose.

C. REPORTS CONTAINING OTHER TYPES OF DATA

State Examiner, Cost of Maintaining County Goyernmentin Wyoming (Annual). 1967.

TYPe of government: Counties.

Provides detail for individual counties on expenditureof county general fund, by various county officers andoffices, and cash balance of general purpose fund.

APPENDIX A

Guide to State Statistical AbstractsThis bibliography includes. the most recent State

statistical abstracts (including one for Puerto Rico)published since 1960 plus those now in preparation thatwill be issued in late 1968 or early 1969. When astatistical abstract does not exist for a particular State,a near equivalent has been listed, wherever possible.For some States, two or more such publications havebeen listed. All sources contain, under one cover,stattstlcal tables on a variety of subjects for the Stateas a whole, its component parts, or both. The pagecounts given for publications cited as ..In process"are approximate.

ALABAMAUniversity of Alabama, University, Bureau of Busi-

ness Research, Economic Abstract of Alabama.1966. 200 pp.

ALASKADepartment of Economic Development, Juneau, Look

North, An Economic Handbook for Alaskq. 1968.32 pp.

ARIZONAUniversity of Arizona, Tucson, Division of Economic

and Business Research (formerly Bureau of Bust-ness and Public Research), Arizona County BaseBook. 4th ed. 1962. 59 pp:

Valley National Bank, Phoenix, Arizona StatisticalReview. 24th ed. 1968.

ARKANSASArkansas Almanac, Incorporated, Little Rock,

Arkansas Almanac 1968. 10th ed. 1968. 320 pp,

CALIFORNIADepartment of Finance, Sacramento, Budget Division,

California Statistical Abstract. 8th ed. 1967.268 pp.

COLORADOState Planning Division, Denver, (currently available

from Division of Accounts and Control), ColoradoYear Book, 1962-1964. 26th ed. 1965. 1072 pp.

CONNECTICUTConnecticut Development Commission, Hartford,

Business and Industrial Development Dtvtston,Connecticut Market Data. 1968. 132 pp.

DELAWAREUniversity of Delaware, Newark, Bureau of Economic

and Business Research,The Delaware Economy.1939-1958. 1961. 95 pp.

FLORIDAUniversity of Florida, Gainesville, Bureau ofEco-

nomic and Business Research, Florida StatisticalAbstract, 1968. 2d ed. 1968. (3d ed, in process.)

GEORGIAUniversity <>fGeorgia, Athens, Bureau of Business

and Economic Research, Georgia StatisticalAbstract, 1967. 1968. 500 pp.

HAWAIIDepartment of Planning and Economic Development,

Honolulu, The State of Hawaii Data Book: AStatistical Abstract. 1968. (In process.)

IDAHO ,University of Idaho, Moscow, Bureau of Business

and Economic Research, Idaho Statist1..cal Abstract.1966. 286 pp.

ILLINOISDepartment of Business and Economic Developm ..snt,

Springfield, County Data Sheets. 1966. Unpaged.Economic Base Profiles oflllinoisCounties. 1968.(Varied paging.)- ------ ..-

INDIANAIndiana State Chamber of Commerce, Indtanapolts,

Statistical Abstract of Indiana Counties. 1963,

IOWACity Council, Sioux City, City and Community

Measurement; A Statistical Reference for 20 IowaCities. 7th ed. 1965. 152 pp. (Out of prtnt.)

KANSASUniversity of Kansas, Lawrence, Center for Regional

Studies, Kansas Statistical Abstract, 1967. 3d ed.1968. 82 pp.

KEN'lUCKYDepartment of Commerce, Frankfort, Deskbook of

Kentucky Economic Statistics. 6th ed. 1963.,53 pp. (7th ed, forthcoming.)

LOUISIANALouisiana State University, New Orleans, Division of

Business and Economic Research, Statistical Ab-stract of Louisiana. 3d ed. 1969. (In process.)

MAINEDepartment of Economic Development, Augusta,

Maine Statistical Abstract. 1st ed. 1968. 525 pp.

77

78 APPENDIX A

MARYLANDDepartment of Economic Development, Annapolis,

Sta~istical Abstract. 1967. 170 pp.

MASSACHUSETTSDepartment of Commerce and Development, B istoi.,

Facts Book. 1968. unpaged.

MICHIGANMichigan State University, East Lansing, Bureauof

Business and Economic Research, Michigan StCl-tistical Abstract. 7th ed. 1968. 475 pp.

MlNNESOTADepartment of Economic Development (formerly

Department of Business Development)', Saint Paul,Division of Research, A. Statistical Profile of the.State of Minnesota. 4th ed. 1966. 43 pp.

MISSOURIUniversity of Missouri, Columbia, Extension Divi-

sion, D~..ca for Missouri Counties. 1964. (Looseleaf; updated periodically.)

MISSISSIPPIMississippi Research and Development Center.

Jackson, Missis,sippi's Economic Goals. 1967.Handbook of Selected Data for Mississippi. 1967.(Varied paging.)

MONTANAUniversity of Montana, Missoula, The Montana

Almanac, Statistical Supplement, 1962-63. 1962.110 pp,

NEBRASKAUniversity of Nebraska, Lincoln, Bureau of Business

Research, Statistical AbstrCict of Nebraska. 1968.(In process.)

NEVADADepartment of Economic Development, Carson City,

Nevada Comr.lunity Profiles. 1968.

NEW JERSEYDepartment of Conservation and Economic Develop-

ment, Trenton, County Data Sheets. (Not dated.)92 pp. (County Data Sertes.) Includes data for1950-58.

Supplements: 1958-60; 1960-62; 1962-64. 48 pp,each.

County Summary. 1964; 1965; 1966. 6 pp" each.The New Jersey Almanac, Inc., Cedar Grove, The

New Jersey Almanac, 1966-67. 2d ed, 1966;--768 pp.

NEW MEXICOUniversity of New Mexico, Albuquerque, Bureau of

Business Research, "TheState'sEconomyin1967,"New Mexico Business, V. 21, No.3, March 1968.(Available also as a reprtnt.) 65 pp.

NEW YORKDivision of the Budget, Albany, Office of StatisticalCoordination, New York State Statistical Yearbook.1st ed, 1967. 253 pp.

NORTH CAROLINAWachovia Bank: and Trust Company, Wtnston-Salem,

North Carolina County Data. 1966. 301 pp.,,-

NORTH DAKOTAEconomic Development Commission, Bismarck,

North Dakota Growth Indicators. 5th ed. 1967.40 pp. (Date on cover: 1968-69.)

OHIODevelopment Department, Columbus, Economic

Research Dtvtston, Statistical Abstract ofOh10:1968. 2u ed. 1969. (In process.)

OKLAHOMAUniversity of Oklahoma, Norman, Bureau of Business

Research, pklahoma Data Book, 1968. 1968.152 pp.

OREGONUniversity of Oregon, Eugene, Bureau of Business

and Economic Research, Oregon EconomicStatistics, 1968. 1968. 86 pp.

PENNSYL VANIADepartment of Internal Affairs, Harrisburg, Bureau

of Stattsttcs, Pennsylvania Statistical Abstract,1968. 10th ed, 1968. 406 pp.

RHODE ISLANDRhode Island Development Council, Providence,

Rhode Island Basic Economic Statistics. 1968.159 pp.

SOUTH CAROLINAState Development Board, Columbia, Research

Dtvtston, General Statistics on South Carolina.1969. (In process.)

SOUTH DAKOTAUniversity of South Dakota, Vermillion, Business

Research Bureau, South Dakota Economic andBusiness Abstract, 1939-1962. 1963. 263 pp.(Bulletin No. 79.) (Out of prtnt.)

TENNESSEEUniversity of Tennessee, Knoxville, Center for Busi-

ness and Economic Research, Tennessee StatisticalAbstract. (Proposed tttle.) 1st ed. 1968. 500.600 pp. (In process.)

TEXASDallas Morning News, Dallas, Texas Almanac,

1968-69. 1967. 704 pp.

UTAHUntverstty of Utah, Salt Lake City, Bureau ofEco-

nomic and Business Research, AStatisticalAbstract of Utah's Economy, 1964. 1964. (Studiesin Business and Economics, V. 24, No.3.)

Utah Foundation, Salt Lake City, Statistical Rev!§,}Yof Government in Utah. 1968 ed. 1968. 110 pp.

VERMONTCentral Planning Office, Montpelier, An Auditof

Vermont; A Statistical Summar,y of Selected RecentEconomic Changes. 1963. 11 pp. (Out of prtnt.)

VIRGINIAUniversity of Virginia, Charlottesville, Thomas

Jefferson Center for Studies in Political Economy,Statistical Abstract of Virginia. 1966. 313pp.

WASHINGTONWashington State Research Council, Olympia, ~

Research Council's Handbook. Sd'ed. 1968.6'47 pp.

WEST VIRGINIAAgricultural Experiment Station and Office of Re-

search and Development, Morgantown, County StudyData Book: Measures of Social ,Change in WestVirginia, 1940-1965. 1967. 105 pp.

West Virginia University, Morgantown, BureauofBusiness Research, West Virginia StatisticalHandbook, 1965. 1964. 165 pp. (Business andEconomic Studies, V. 9, No.1.)

'i. ,

APPENDIX A 79

WISCONSINDepartment of Local Affairs and Devetopment,

Madison, Division of State Economic Development,Facts for Industry. 1968. 171 pp.

. Legislative Reference Bureau, Madison, .:I:mtWisconsin Blue Book. 1968. 1968. 804pp.

WYOMINGAgricultural Experiment Station, Laramie, Wyoming

Agriculture; Economic Statistics of Wyoming'sAgricultural Industry. 1965. 84 pp. (MimeoCircular No. 211; revised edition inprocess.)

University of Wyoming, Laramie, Division of Bus i-ness and Economic Research, Wyoming Data Book.1967. 242 pp.

PUERTO RICOPlanning Board, San Juan, Bureau of Economic and

Social Analysis, Statistical Yearbook 1967. 200 pp.(In process.)

,

•

"PRECEDING PAGE BLANK· NOT FILMED"

APPENDIX B"

State-Issued 'Catak)gs of Own PublicationsThe following notations of periodic listings of officialState publications include examples of digests ofadministrative reports and collections of separatelyissued publications for a given reporting period.

ARIZONADepartment of Library and Archives, Checklist of

Publications (Annual), 1967.

Compilation is developed from listings and docu-ments submitted by the various State departmentsand agencies of the official publications issuedduring the year.

ARKANSASUniversity of Arkansas Library, Checklist of

Arkansas State Publications (Semi-annual). 1967.

Lists by agency and describes contents of officialState publications received during the period.

CALIFORNIAState Library, Annual Listing. 1967.

Cumulates the monthly listing of reports issued byState agencies during the calendar year. Alsoincludes an extensive subject matter index of topicscovered in the publications.

COLORADODivision of State Archives and Public Records,

Checklist Colorado Publications (Quarterly).

Records by agency, full title, and description of allState publications received for deposit.

CONNECTICUTCommissioner of Finance and Control, Digest of

Administrative Reports to the Governor. 1967.

Reports are grouped by headings and cover alladministrative units. Other publications issued bythe agencies are listed at the end of each individualreport.

DELAWAREPublic Archives Commission, Accessions List

(Quarterly).

Lists, by agency, State publications received fordeposit during the period (full title entry).

FLORIDAUniversity of Florida, Library Reference Depart-

ment, Short Title Checklist of Official FloridaPublications (Bimonthly). -

Lists, by agency, documents received during period.

GEORGIAState Library, Checklist of Official Publications

(Quarterly).

Complete title and description of contents arrangedby agency headings are given for documents re-ceived during the period.

HAWAIIUniversity of Hawaii, Library, Hawailan and Pacific

Collection Acquisitions (Annual).

Lists •and briefly describes State publications re-ceived for deposit during the pertod,

IDAHOState Library, The Idaho Librarian (Annual). April

issue.

The compilation is listed as a "Partial Checklistof Idaho State Publications by Agency. It Entry isby short title and combines documents received bythe Hietortcal Society and two State universitiesin addition to the State Library.

ILLINOISSecretary of State, Publications of the State of

Illinois (Semiannual).

Reprints the May and November issues of IllinoisLibraries (published by the State Library). Statepublications available for distribution during theperiod are listed by agency with brief descriptionof content.

INDIANAState Library, Library Occurrent (Quarterly),

I

II~I',

K

~npLists and describes Indiana documents received at

the State Library during the period.'IOWA

University of Iowa, Library, Iowa Documents(Bimonthly).

Notes and describes by agency State publicationsreceived for depostt during the period.

KANSAS1. Secretary of State, Biennial Report. 1965, 1966.

(Received March 1968.)

A one-volume consolidation of reports for allState agencies, some"of which are issued sep-arately. Each individual report generally in-cludes a listing of publications. Also has subjectindex.

81

82 APPENDIX B

2. State Library, Documents Division, qhecklist of9fficial Publications (Quarterly).

Lists by agency and brieflv describes documentsreceived for deposit durm, the per-iod..

KENfUCKYState Archives and Record Service, Checklist of

Kentucky State Publications (Annual). 1966.

Includes both published and unpubUshed materialsby each agency, a detailed description of subjectmatter covered, and an extensive index.

LOUISIANASecretary of State, Recorder of Documents, Public

Documents Issued in Accordance with R.S. 25:123(Semiannual).

Information in these reports is cumulated and pub-lished for 5-year periods. Volume IV covers 1961to 1966 and includes both a listing by agency anda detailed subject matter index.

MAINEState Library, Checklist of State of Maine Publi-

cations (Quarterly).

Lists, by agency, State publications received by theStcLteLibrary during the reporting period.

MARYLANDHall of Records Commission, Maryland State Docu-

ments (Monthly). .

Lists by agency and briefly describes all Statepublications received for deposit during the period.

MASSACHUSETTSState Library, ,Bulletin (Monthly).

Lists, by agency and short title, all Commonwealthof Massachusetts publications received includingthose documents which may be seen only at theState Library.

MICHIGANState Library, Michigan Documents (Quarterly).

Information is arranged in one alphabet by issue,subject, and short title for all publications received.Designates those which are printed for offici.al useonly and indicates conditions under which individualpublications are available.

MINNESOTADepartment of Administration, Documents Section,

Minnesota State Publications (Quarterly).

The periodical issues describe revisions to thecomplete catalog of State publications issued atIrregular intervals. Listing is by subject groupingand agency.

MISSISSIPPISecretary of State, Biennial Reports. 1964, 1965.

Combines in two volumes all agency reports pub-lished except for the following: Auditor of PublicAccounts, Department of Education, State Board

of Health, Highway Department, and Tax Com-mission. (Reports of more than 70 agencies areincluded.)

MISSOURIState Library, Monthly List of M'issouri State

Government Documents.

Supplements the Checklist of Official Publicationscompiled by the State Library from a questionnairesent to all State officials (1963).

NEVADAState Library, Official Nevada Publications (irregu-

lar, copy reviewed is dated March 1967).

Compilation by agency and short title entry fromcopies forwarded to the State Library by the StatePrinting Office and the issuing office.

NEW HAMPSHIREState Library, 9hecklist of New Hampshire State

Departments' Publications (Biennial). 1965, 1966•.

Lists alphabetically, by agency and shorttitle, thedocuments received during the period.

NEW JERSEYState Library, Checklist of Official New Jersey

Publications (Monthly).

Lists and describes items as received. An ap-pendix (generally in September) gives the officialannual reports and notes the latest year availablein the files.

NEW YORK1. Division of the Budget, Office of Statistical

Coordination, New York State Statistical Re-porter (Bimonffify).

I

(

II~,

Lists and describes, by agency, statistical andresearch reports completed, projected, or under-way. Also has subject matter Index.

2. State Library, A Checklist of Official Publica-tions of the State of New York (Annual).

Lists, by agency and full entry title, Statedocuments received during the year,

NORTH CAROLINAUniversity of North Carolina, Library, North

.Carolina Publications (issued in cooperation withState Library; bimonthly),

Lists by agency and briefly describes State publi-cations made available for distribution during theperiod covered.

NORTH DAKOTAState Library Commission, North Dakota State

Publications (Semiannual).

Lists, by agency, State publications available fordistribution during this period.

\ '\J

APPENDIX B

OHIOState Library, Ohio State Publications (Quarterly).

Lists by agency and deacrtbes content of Statepublications issued during the period.

OREGONState Library, Checklist of Official Publications of

the State of Oregon (Quarterly).

Lists by agency and describes both those itemsavailable for distribution and those which are foruse only at the State Library.

PENNSYLVANIAState Library, Checklist of Official Pennsylvania

Publications (Annual). 1967.

Publications issued during the year are listed byagency.

SOUTHCAROLINADepartment of Archives and History and State

Library. Checklist of South Carolina State Publi-cations (Annual). 1967.

Alphabetical listing by issuing agency (according totitle in publication) covers information fromagency listings and from copies of publicationsreceived for depostt.durtng the past fiscal year.

SOlJfH DAKOTAState Library Commission, South Dakota Library

Bulletin (Bimonthly).

Lists, by agency, State reports that are availablefor distribution.

TENNESSEEState Library and Archives, State Library Division,

A LIst of Tennessee State Publications (Annual).1967.

Lists by agency and full title all State publicationsissued for public distribution. (This compilationwas not published in 1965 and 1966. The aboveedition includes publications received during 1966.)Also includes a subject index.

TEXASState Library, Archives Division, Documents Section,

List of State Publications Issued (Bimonthly).

Groups by agency the official publications issuedduring the period covered.

83

UTAHSecretary of State, Compiled Digest of Administrative

Reports (Annual). 1967.

Includee summaries of fiscal year reports requiredby statute to be submitted "to the Legislature, theGovernor. and for other essential purposes. If Broadfinancial resumes are given for each of the morethan 70 agenctes cover .:d.

VIRGINIA ,State Library, Checklist of Virginia Publications,

1966. 1967.

,

Lists, by issuing agency. reports published during thecalendar year. Includes an appendix of documentsnot recorded in previous checklists and bibli-ographies, as well as a subject matter index.

WASHINGTON1. Secretary of State, Washington Public Documents

(Biennial). 1963, 1964. (Received Volumes 1and 2 in July 1967 and Volume 3 in February1968.)

Compiles alphabetically all State agency reports(some of which have been issued separately)issued for the biennial period.

2. State Library, washington State Publications(Annual). 1967.

In addition to the official publications, cites awide variety of reports, minutes, memoranda,and regulations which are not available for publicdistribution. Listing is by issuing agency. Includesan extensive subject index.

WEST VIRGINIADepartment of Archives and History, Short Title

Checklist of West Virginia State Publications(Semiannual).

Reports available during the period are arrangedalphabetically by issuing departments. This doesnot apply to colleges and universities which arelisted separately.

WISCONSINWisconsin Historical Society, Wisconsin Public

Documents (Quarterly).

Lists, by agency, State and local publications issuedduring the period.

WYOMINGState Library, Wyoming Library Roundup (Quarterly).

Includes listing by agency of State publications issuedduring the period.

IIPRECEDING PAGE SLANt{ . NOT FILMED"

APPENDIX C ,

Selected Bibliographies Issued by State AgenciesConstitutional Revision 1

1. Arizona. University, Bureau of GovernmentResearch, Recent Trends in State ConstitutionalRevision. 1965. 16 pp.

2. Florida. University, Institute of GovernmentalResearch, Selected Bibliography on State Con-stitutional Revision. 1966. 28 pp.

3. Hawaii. Legislative Reference Bureau, HawaiiConstitutional Studies. 1968. Eighteen reportshave been issued covering by title every articleof the present constitution.

Extensive bibliographic footnotes and generalreference listings appear in the appendix ofeach of the reports. (See Article VI: Taxationand Finance, pages 102-122.)

4. Maryland. Department of Education, ResourceGuide on the Maryland Constitutional Convention.1967. 112 pp.This publication was designed as a teacher'sguide and was not intended to be a definitivestudy of materials available for States generallyor for Maryland in particular.

5. New Mexico. Constitutional Revision Commis-sion, A Selective Bibliography on State Con-stitutional Revtston, 1966. 26 pp.

The compilation is intended to update the bib-liography issued in 1963by the National MunicipalLeague and the Legislative Drafting ResearchFund of Columbia University. It contains ref-erences primarily concerned with the organi-zational aspects of constitutional revision andincludes materials on substantive matters onlyif these are not covered by the Index to LegalPeriodicals or the Library of Congress AnnualIndex to Monthly Checklist of State Publications.

6. New York. Temporary State Commission onthe Constitutional Convention. 1967. Fourteenreports have been issued.In general, each volume carries extensive foot-notes and an overall subject bibliography. (Seenumber 8 on State finance, number 13 on localgovernment, and number 14on State government.)

lSee The Book of the states, 1968-69, The Councilof state Governments, pp. 3-18. The article by JohnE. Bebout reviews recent state activity in this areaand includes bibliographic references.

I

7. Pennsylvania. Department of Public Instruction,State Library, Bibliography of State Con-stitutional Revision. 1966. 14 pp.Includes two sections- - the first is of titles whichtreat the subject in a general way and the secondis arranged by States. References cover con-stitutional revision as discussed, planned, orexecuted 'in the various States.

8. Washington. Report of the Constitutional AdvisoryCouncil. 1966. Pages 25-27.Covers selected references to general and Statereports on recent programs of constitutionalrevision.

9. Wisconsin. Legislative Reference Bureau,Constitutioiial Revision in Other States. 1965.Pages 17-18.

Local Govern ment a

1. California. University--Berkeley, Institute ofGovernmental Studies, Metro~olitan Communi-ties. A Bibliography. 1967. 5 6 pp.

This is the third in a continuing series initiallysponsored by the Government Affairs Foundationand covers the period 1958 to 1964. Thebibliography is divided into two parts: Thefirst includes titles on nineteen standard gov-ernmental functions, on problems concerningexisting governmental forms, and on proposalsfor reorganization in metropolitan areas; thesecond covers social structure and process,population characteristics, and. the metropolitaneconomy. There are no annotations.

2. Connecticut. Development Commission, Bib-liography, Reports of Relional Planning AgenCiesin Connecticut. 1967. 1 pp.Focuses primarily on Connecticut State andlocal planning agencies but also includes reportsof regional significance for other States andagencies.

3. Connecticut. University, Institute of PublicService, County Government in Connecticut, ItsHistory and Demise. 1966. 244 pp.

2The National Association of Counties ResearchFoundation issued in 1964, Public Authorities,Special Districts and Local Government. This workincludes a listing of general references (pp. 203-212) in addition to bibliographies at the end of eachchapter.

85

86 APPENDIX C

Both the bibliographical footnotes in the textand the reference listings in the appendix includecitations pertaining to New England counties andU.S. counties in general in addition to theemphasis on' Connecticut. •

4. Georgia. University--Athens, Institute of Com-munity and Area Development, DowntownReyital-ization. 1967. 21 pp.Contains an annotated listing of selected articlesfrom professional journals on urban core arearenewal.

5. Georgia. University--Athens, Department ofSociology and Anthropology and the Institute ofCommunity and Area Development, The Com-munity, A Classified Annotated Bibliography.1967. 142 pp.The core of the listings is composed of studiessponsored by the agricultural experiment stationsand the extension centers of the 50 States.Headings include "localgovernment and govern-mental services.

6. Indiana. University, Division of CommunityPlanning, Sources of Information Relevant toUrban and Regional Planning in the State ofIndiana. 1965. Two volumes, 175 pp.

Presents sources relevant to local planningprograms and problema collected by question-naire or visit to State agencies, cities and towns,and major libraries.

7. Michigan State University, Institute for Com-munity Development and Services, Bibliographyon Systems. 1963. 9 pp.

Contains the following headings: General systemsand theory, human factors in systems, systemsengineering, community systems, control sys-tems, ecological systems, information service,and social, economic, and political systems.

8. North Carolina. University, Institute of Govern-ment, Costing Urban Development and Redevel-opment. 1964. 21 pp.

References, without annotation, are to selectedresearch on costs, revenues, cost-benefit, andcost revenue analysis in relation to land use.

9. Oregon. Department of Planning, A Manualfor Community Industrial Development in Oregon.1964. 32 pp.References are mostly to general literature onindustrial development corporations and on sep-arately organlzed industrial districts.

10. Oregon. Legislative Assembly, Interim Com-mittee on Local Government, Metropolitan andUrban A~ea Problems in Oregon. 1963. 56 pp.

The bibliography focuses on Census materialsand on references relative to intergovernmentalrelations.

11. Tennessee. University, Municipal TechnicalAdvisory Service and the Tennessee MunicipalLeague, Selective Bibliography on MunicipalGovernment. 1964. 40 pp.Includes listings on the following topics: Admin-istration, bibliography, budgets, finance, func-tions, and municipal revenues and costs.

12. U.S. Department of Agriculture, EconomicResearch Service, A Selected BibliOgra~y onSpeCial Districts and Authorities in the nitedStates. Annotated. 1968. 57 pp.

The references are limited to "special districtsand authorities created under State enablinglegislation for the purpose of constructing oroperating improvements or of providing servicesto the inhabitants of an area." Compilationswere made from the standard bibliographicalsources and from information received by mailcanvass of State agencies; individual specialdistricts and authorities; and various quasi-public or. private organizations. Citations coverall phases of legal organization, operation, andfinancing.

13. Virginia. University, institute of Government,sKecial District Government in Virginia. 1967.1 1 pp.

Contains extensive bibliographic footnotes and ageneral bibliography. Materials relate develop-ment in Virginia to that of other States.

Research on State-local Government

1. California. University--Davis, Institute ofGovernmental Affairs, A Directory of Govern-mental, Public and Urban Affairs ResearchCenters at American Colleges and Universities.1968. 81 pp.Provides a brief listing of publications, a de-scription of library holdings, and characterizationby area of research specialty separately for thegovernmental and public affairs research unitsand for the urban research units at both publicand private institutions. Also supplies indexesby alphabetical arrangement of research centers,institutional affiliation, location, and personalname of research directors.

2. Georgia. University, Institute of Government (forthe Conference of University Bureaus of Govern-mental Research), University Research in Proc-~ 1967. 99 pp.

Sponsoring institutions for which research proj-ects are listed include State institutions in all50 States. Data were obtained by mail canvassof all public and private institutions of highereducation appearing in the U.S. Office of Educationdirectory.

3. North Carolina. University, Chapel Hill, Instituteof Government, Publications of the Institute ofGovernment. 1930-1962. 1963. 78 pp.

APPENDIX C

Arranges publications of the institute by subjectmatter and by the individual unit of governmentfor which they were prepared. In addition, listsresearch by staff members published throughthe collaborating agencies.

4. Texas. University, Bureau of Business Research,A Survey of University Business and EconomicResearch Reports, 1959-1963. 1963. 690 pp.(Prepared for the Small Business Administration,Washington, D.C,)Institutions covered consist of public and privatecolleges and universities responding to a mailquestionnaire. Titles are arranged by subject,including area development and urban renewal,State and local regulatory functions, and topicson State and local taxes. Entries are annotated.

5. Washington. University, Bureau of GovernmentalResearch and Services, Index and Classificationof Pubiicationsof the Bureau of GovernmentalResearch and Services and the Associrtion ofWashington Cities. 1964. 44 pp.

The report contains a listing and classificationon a selected basis of all of the publicationsof the two organizations that are deemed to becurrently useful.

3State Expenditure Program Developments

1. California. University--Berkeley, Institute ofTransportation and Traffic Engineering Library,Selected References on Mass Transit. 1966.28 pp.

2, Hawaii. Department of Education and LegislativeReference Bureau, Quest for Compensatory Edu-cation in the State of Hawaii. 1968. 97 pp.Extensive chapter footnotes incorporate citationsto general references and to publications ofparticular States on programs for thedisadvantaged.

3. Hawaii. Legislative Reference Bureau, DentalCare for the Indigent and Medically Indigentin the State of Hawaii. 1968. 97 pp.Consists of extensive chapter footnotes, appendixannotations, and a general bibliography on Federaland State programs of dental care as well asprivate dental services.

4. Indiana. University, Institute for Applied UrbanEconomics, Urban Transportation, The FederalRole. 1965. 325 pp. (Book was authoredby G. M. Srnerk and published by the IndianaUniversity Press.)Consists of general references on Federal pro-grams for urban areas and bibliographic noteson the Federal aid highway program, urbanmass transport, and other transport modes.

3Includes selected publications issued by theFederal Government on State administered Federalprograms.

87

5, Mit;higan. Equal Employment Opportunity Com-mtsston, Document and Reference Text. 1967.602 pp. (Study was prepared by the Universityof Michigan--Wayne State University Institute ofLabor and Industrial Relattons.)

Covers all phases of minority employment butdoes not include annual reports of State and localagencies administering fair employment prac-tices acts. These are listed in the appendix,but special reports or sponsored research bythese agencies are 'included in the compilation.Information is arranged by the keyword in thereference title, by alphabetical listing of authorand institutional sponsor, and by a full titleentry bibliography.

6. Missouri. University--Kansas City, Center forthe Study of Metropolitan Problems in Education,Multi-Jurisdictional Metropolitan Agencies andEducation.. .• 1968. 85 pp.

This study has extensive bibliographical footnoteson the involvement of educators in the work ofplanning commissions and councils of govern-ment.

,

7, North Caroltna. University--Raleigh, Departmentof Economics, Cost and Returns for Investmentsin Technical SchOOling by a Group of NorthCarolina High School Graduates, 1968. 49 pp.

Includes general references on educational costsby type of schooling or training related toearning potential.

8. Pennsylvania. Governor's Committee for Trans-portation, A Selected and Annotated Survey of theLiterature on Transportation, Status, Structure,Characteristics, Problems and Proposed Solu-tions, 1968. 202 pp, (Prepared by the FranklinInstitute Research Laboratories at Philadelphia.)Covers all phases of transportation including Statepolicy and expenditures, mass transit problems,regional transportation planning, and urban trans-portatton,

9. U,S, Department of Defense, Defense Com-munications Agency, Transportation PlanningSystem Bibliography. 1967. (Contains sevenvolumes.) -

These materials were prepared under contractby the Auerbach Corporation. Topic headingsinclude technical, economic, management, andgovernmental aspects of transportation. Listingsare not annstated.

10, U.S, Department of Defense, Department of theArmy, Civil Defense, 1960-67, A BibliographicSurvey. 1968, 124 pp.

References cover all governmental policy levelsin addition to data on such aspects of civildefense as shelter design and public alert sys-tems. State by State index is included in theappendix.

88 APPENDIX C

11. U.S. Department of Housing and Urban Renewal,Urban Public Transportatf.on, Selectt d Refer-~. 1966. 20 pp,

Contains annotations for materials providingbackground, analysis, and tried or proposed..solutions to urban traffic problems as well asfor various aspects of publicly owned trans-portation.

L2. U.S. Department of Interior, Office of WaterResources, Bibliogr!E..hy on Socio-Economic As-pects of Water Resources. 1966. 453 pp,

Provides annotattons for the lO-year periodending in 1965 on operational reports and researchpublications of the water resources agenciesand research institutes of the 50 States. Alsocovers activities on the Federal and local govern-mental levels and for nonprofit private institu-tions.

13. U.S. Social Security Administration, Library,Selected Current References on the MedicareProgral!l. 19M. 50 pp.

Presents an unannotated listing of availablematerials on the Federal program and on Stateexperience with medical care under public assist-ance in addition to data for particular States onhospital facUities, health manpower, and availablestatistics on health and medical topics.

State Fiscal Administration

1. California. University--Berkeley, Institute ofGovernmental Studies, Reorganization of StateGovernment, A Selective Bibliography. 1968.18 pp.Consists of materials in the library of the institutewhich relate to States in general or to particularStates both on an overall State reorganizationor on the reorganization of particular functionalareas.

2. Kentucky.Research,geting in

University, Bureau of BusinessCollege of Commerce, Capital Bud-Selected States. 1966. 214 pp.

Covers California, Maryland, Minnesota, andWisconsin in detail but al so contains bfbltographicfootnotes for States in general on organizationalframework, executive approval and legislativereview, integration of current and capital bud-gets, and on the execution of the capital budget.

3. Kentucky. University, Bureau of BusinessResearch, College of Commerce, Factors Influ-encing the Cost of State and Local Borrowing in~:antucky. 1965. 196 pp.

,

Bibliographic footnotes include references togeneral information on interest cost, bond char-acteristics, and market reception, and effectsof constitutional Itmitetions.

4. Michigan. University, Michigan GovernmentalStudies (Number 45), State Budgeting for HigherEducation, The Use of Formulas and Cost Anal-ysis. 1964. 228 pp,

Contains both a large general bibliography andextensive chapter footnotes on patterns andproblems in the relationships between Stategovernments and higher education. Most detailedreferences are given for California, Florida,Indiana, Kentucky, New Mexico, Oklahoma, Ten-nessee, and Texas.

5. Nebraska. University Studies, New Series No. 32,State Centralized Investment Process, Structure,Controls, and Operations. 1966. 141 pp.

6. New York. Legislature, Joint Legislative Com-mittee on State-Local Fiscal Relations, Founda-tions of the Fiscal System. 1966. 83 pp.

Extensive bibliographic footnotes refer to generalState practices, but concentration is on Minnesota,New Jersey, and Wisconsin.

General and bibliographic footnotes recaptrutatesurveys of past, 30 years on State-local fiscalproblems, Also includes references on homerule taxing powers and planning-programing-budgeting system.

7. U.S. Bureau of the Budget, Library, ProgramAnalysis Techniques, A Selected Bibliography,1966. 40 pp,

Identifies by subject and annotates studies whichdiscuss or apply cost-benefit analysis techniques.Particularly pertinent are sections on health,education, and welfare; highways and transpor-tation; and community development and services.

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