URL: http://ssdc.ucsd.edu/ssdc/cen00004.html

TITLE: Census of Governments, 1992: Finance Statistics

• STUDYNO = cen00004
• INVESTIGATOR = United States Department of Commerce. Bureau of the Census
• DATA SOURCE = Census Bureau
• UNIVERSE = Governmental units canvassed in the finance phase of the 1992 Census of Governments
• DATE-UPDATED-SSDC = July 12, 2006

STUDY DESCRIPTION: In this data collection finance data on revenues, expenditures, 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, as well as by type, including intergovernmental, current operation, and capital outlay. Indebtedness data show outstanding debt by type of debt, and debt transactions. Asset data are shown by purpose and type of financial asset. Financial statistics of employee retirement systems and of utilities operations by state and local governments are included within the data record of the performing or parent government. Data are provided for each of the 50 states and the District of Columbia. File A provides identifying information about each government in the 1992 census. File B is the actual financial data of each government in the census.

EXTENT OF COLLECTION: documentation + data files.

• CODEBOOK (HTML) These data are documented by a SSDC codebook, Census of Government Finance, 1992. This codebook contains variable locations and codes for types of government, items and areas (FIPS).

• SUMMARY REPORTS (PDF AND PRINT): Summary reports contain additional information about the scope of governmental units and for each State, a summary description of each type of local governmental unit for which there is legal authorization.

• Summary reports in PDF format from the Census Bureau.
• Summary reports in print and PDF formats from the UCSD Geisel Library:
  1. Volume 1, Government organization. Number 1, Government organization
  2. Volume 1, Government organization. Number 2, Popularly elected officials
  3. Volume 2, Taxable property values. Number 1, Assessed valuations for local general property taxation
  4. Volume 3, Public government. Number 1, Employment of major local governments
  5. Volume 3, Public government. Number 2, Compendium of public employment
  6. Volume 4, Government finances. Number 1, Public education finances
  7. Volume 4, Government finances. Number 2, Finances of special districts
  8. Volume 4, Government finances. Number 3, Finances of county governments
  9. Volume 4, Government finances. Number 4, Finances of municipal and township governments
  10. Volume 4, Government finances. Number 5, Compendium of government finances
  11. Volume 4, government finances. Number 6, Employee-retirement systems of state and local governments

• MANUAL (PDF): The Census Bureau uses the Governments Finance and Employment Classification Manual to help maintain the proper classification of information.

• SSDC DATA MENU (ASCII): These SSDC text files are used to create the variable pick lists for the data files. These files can also read the SSDC ASCII data files into statistical analysis software. Users can edit these files to meet their specific requirements. Users are also advised to check the syntax to make sure that the statements are compatible with their software installations, and if they are not, to make the appropriate changes.

• DATA FILES: This study has two data files.
• FILE FORMAT = Rectangular ASCII
• NUMBER OF RECORDS = Varies, See file list
• RECORD DELIMITER = Line Feed
• RECORD LENGTH = Varies, see file list

DATA EXTRACTION NOTES: The Unit Identification number (Unit ID) provides a link between the identifying information about each government (File A) and the actual financial data of each government (File B). The Unit ID for an Individual finance unit is the combination of the State Code, Type of government, County code, Governmental Unit number, Supplemental Code and the Sub code (or the first 6 fields/14 characters of each record). All financial values are 1000's of dollars.

BIBLIOGRAPHIC CITATION: U.S. Dept. of Commerce, Bureau of the Census. CENSUS OF GOVERNMENTS, 1992: FINANCE STATISTICS [Computer file]. Washington, DC: U.S. Dept. of Commerce, Bureau of the Census [producer and distributor], 1998.