ANNUAL SURVEY OF STATE AND LOCAL GOVERNMENT FINANCES (ASG)

DESCRIPTION:  These files are produced in tandem with the Employment Files by the Census Bureau. For each governmental unit surveyed in these data collections, finance data are provided for revenues, expenditures, indebtedness and debt transactions, and cash and security holdings. Revenue data are listed by source, and expenditures are listed by function and type. Functions include education, administration, transit, and public welfare. Expenditure types include intergovernmental transactions, current operations, and capital outlays. Data also are presented for employee retirement systems operated by governments and for utilities operated by state and local governments. The universe for the Finance Statistics collection is state and local governments in the 50 United States and the District of Columbia, including counties, municipalities, townships, school districts, and special districts. Governmental units chosen were those canvassed in the finance phase of previous Census of Governments. Governments created since 1982 that met the population or financial minimums of certainty units were also included in more recent collections. Records for local governments in metropolitan areas carry Federal Information Processing Standards (FIPS) SMSA codes. All records contain FIPS state and county codes where appropriate.