Section 15

State and Local Government Finances and Employment

Nationwide statistics relating to State and local governments, their numbers, finances, and employment, are compiled primarily by the Bureau of the Census. Each five years, the Bureau conducts a Census of Governments involving collection of data for all governmental units in the United States. The 1972 Census of Governments is now in progress. The 1967 Census is the most recent for which complete data are available. A summary of reports from that census appears in Appendix III of this book. The Bureau of the Census also conducts annual surveys which cover all the State governments and a sample of local governments. Publications issued annually by the Bureau of the Census include a report on governmental finances which presents figures for the Federal Government, nationwide totals for States and local governments, by type, and State-local data by States. Also issued annually are series of publications on State finances, city finances, and public employment and a descriptive leaflet, Recurrent Publications on Governments. There are also three series of quarterly reports: on tax revenue, on public construction expenditures, and on investment holdings of major public employee retirement systems.

Basic information for Census Bureau statistics on governments is obtained mainly by mail canvass from State and local officials; however, financial data for each of the State governments and for many of the large local governments are compiled from their official records and reports by Census Bureau personnel, and classified into uniform categories for statistical reporting.

Statistics regarding particular functions in which State and local governments have an important role are presented in other sections of this book (for example, Education, Social Insurance and Welfare Services, and Transportation-Land).

Governmental units.—The governmental structure of the United States includes, in addition to the Federal Government and the States, thousands of local governments— counties, municipalities, townships, school districts, and numerous kinds of "special districts." As shown by table 659, more than 78,000 local governments were identified by the 1972 Census of Governments. The figures for governmental units include all agencies or bodies having an organized existence, governmental character, and substantial autonomy. While most of these governments can impose taxes, many of the special districts-such as independent public housing authorities, the New York Port Authority, and numerous local irrigation, power, and other types of districts-are financed from rentals, charges for services, benefit assessments, grants from other governments, and other nontax sources. The count of governments excludes semiautonomous agencies through which States, cities, and counties sometimes provide for certain functions-for example, "dependent" school systems, State institutions of higher education, and certain other "authorities" and special agencies which are under the administrative or fiscal control of an established governmental unit.

Finances.-Unless otherwise stated, financial data in this section relate to the fiscal years of the respective governments. Federal and State government figures are for fiscal years ending June 30, except for a few States with other closing dates in the calendar year specified. Beginning 1963, local government figures are for fiscal years which closed at various dates during the 12 months ended June 30 of the year specified; figures for 1962 and earlier years are for fiscal years ended during the calendar year. Nationwide government finance statistics must be classified and presented in terms of uniform concepts and categories, rather than according to the highly diverse terminology, organization, and fund structure of individual governments. Accordingly, financial statistics which appear here for individual States, although based upon the

official records and reports of these governments, will not agree directly with figures appearing in such original sources except where particular segments of the official accounts conform explicitly to standard reporting categories.

The statistics on governmental finances distinguish among general government, utilities and liquor stores, and insurance trust activities. The general government sector comprises all activities other than those classified as utilities, liquor stores, and insurance trusts. The utility sector includes only water supply, electric light and power, gas supply, and transit systems operated by local governments. Liquor stores are operated by 17 States and by a few local governments. Insurance trust figures relate to employee retirement, unemployment compensation, and other social insurance systems administered by State and local governments.

Employment and payrolls.-Public employment and pay roll data are mainly based on mail canvassing of State and local governments. Payroll amounts include all salaries, wages, and individual fee payments for the month specified, and employment numbers relate to all persons on governmental payrolls during a pay period of the month covered-including paid officials, temporary help, and (except where otherwise specified) part-time as well as full-time personnel. As in the case of financial data, figures shown for individual governments, such as States, cover major dependent agencies such as institutions of higher education, as well as the ordinary central departments and agencies of the government.

Historical statistics.-Tabular headnotes provide cross-references, where applicable, to Historical Statistics of the United States, Colonial Times to 1957. See preface.

No. 658. GOVERNMENT FINANCES-REVENUE, EXPENDITURE, AND DEBT: 1950 TO 1971

[In billions of dollars, except as indicated. Prior to 1960, excludes Alaska and Hawaii. Excludes intergovernmental revenue and expenditure. Local government amounts are estimates subject to sampling variation; see source. See also Historical Statistics, Colonial Times to 1957, series Y 384-681]

1 All years, except 1970, based on estimated population as of July 1; 1970 based on resident population enumerated as of Apr. 1. Includes Armed Forces abroad through 1955; thereafter, resident population. Refers to general revenue and general expenditure excluding intergovernmental amounts. As of end of fiscal year.

Source: U.S. Bureau of the Census, Historical Statistics on Governmental Finances and Employment; Census of Governments: 1967, vol. 4, No. 5, Compendium of Government Finances; and Governmental Finances, annual.

State and Local Finances and Employment

FIG. XXVIII. THE STATE AND LOCAL GOVERNMENT DOLLAR: 1971
[See table 668]

411

FIG. XXIX. PER CAPITA TAX REVENUE, BY LEVEL OF GOVERNMENT: 1950 TO 1971

No. 659. LOCAL GOVERNMENTS, BY TAXING POWER AND TYPE, AND PUBLIC SCHOOL SYSTEMS-STATES: 1972

[Limited to governments actually in existence. Excludes, therefore, a few counties and numerous townships and "incorporated places" existing as areas for which statistics can be presented as to population and other subjects, but lacking any separate organized county, township, or municipal government]

Represents zero.

1 Excludes areas corresponding to counties but having no organized county government.

* Includes 1, 457 other local public school systems operated as part of a State, county, municipal, or township government and excluded from independent school-district figure and from "All types of local governments." Source: U.S. Bureau of the Census, Census of Governments: 1972, vol. 1, Governmental Organization.

No. 660. TAX REVENUE, BY SOURCE AND LEVEL OF GOVERNMENT: 1950 TO 1971 [In millions of dollars, except as indicated. Prior to 1960, excludes Alaska and Hawaii. Local government amounts are estimates subject to sampling variation; see source. See also Historical Statistics, Colonial Times to 1957, series Y 386–391, Y 448-458, Y 522-527, Y 581-592, and Y 654-659]

X Not applicable.

All years, except 1970, based on estimated population as of July 1; 1970 based on resident population enumerated as of Apr. 1. Through 1955, includes Armed Forces abroad; thereafter, resident population. 'Federal amounts include excess profits tax, normal tax, and surtax.

Corporation included with individual income tax collections.

Source: U.S. Bureau of the Census, Historical Statistics on Governmental Finances and Employment; Census of Governments: 1967, vol. 4, No. 5, Compendium of Government Finances; and Governmental Finances, annual.

494-660 O-73-28