Annual survey of governments, 1982

A universe of all state governments, school districts, and a sample of 14,000 other local governmental units (counties, municipalities, townships, and special districts) included in the 1977 Census of Governments was used for this survey. Finance data on revenue, expenditure, indebtedness and debt transactions, and cash and security holdings are provided for state and local governments. Revenue data are provided by source, expenditures are shown by function such as education, highways, and public welfare, and also by type including intergovernmental, current operation, and capital outlay. In addition, the financial statistics of employee-retirement systems and of utilities operated by state and local governments are shown.