Actions for Revenue - Current Charges from the State and Local Government Finances database shown in Dollars Date Type: Year; State: Alabama; Finance Line Item: Charges - Higher Education Auxiliary Enterprises Sage Data. Sage Publishing Ltd Sage Data [electronic resource]

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Revenue - Current Charges from the State and Local Government Finances database shown in Dollars Date Type: Year; State: Alabama; Finance Line Item: Charges - Higher Education Auxiliary Enterprises Sage Data. Sage Publishing Ltd Sage Data [electronic resource]

Corporate Author
United States Census Bureau
Published
Thousand Oaks, CA : Sage Publications, Inc. 2025
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Summary
Revenue is defined as all amounts of money received by a government from external sources (ie, those originating from "outside the government"), net of refunds and other correcting transactions, proceeds from issuance of debt, the sale of investments, agency or private trust transactions, and intragovernmental transfers. Reported here are general revenue amounts received by charges imposed for providing current services or for the sale of products in connection with general government activities, including that received from liquor stores and utilities owned and operated by state and local governments. The Census Bureau conducts a census of governments at five- year intervals, and an annual survey of a sample of state and local governments for the intervening years. The dataset covers government financial activity in four broad categories: revenue, expenditure, debt, and assets. Revenue data include taxes (ie, property, sales, tobacco, motor vehicle, licensing and permit), charges, interest, and other earnings. Expenditure data include total by function (ie, education, highways, airports, water and sewerage, health, hospitals, corrections, fire and police protection), and by accounting category (ie, current operations and capital outlays). Debt data include issuance, retirement, and amounts outstanding. Financial assets data include securities and other holdings, by type. The data collection for the state and local finance survey utilizes three modes: mail canvass, internet collection, and central collection from state sources. Collection methods vary by state and type of government. Reviews of government accounting records provide data for most state government agencies and the 48 largest and most complex county and municipal governments. Data for local governments in about 27 states are consolidated and submitted by state agencies (central collections), usually as electronic transmissions or mutually developed questionnaires. Each of these central collection arrangements is unique, conforming to the Census Bureau and the states' requirements. Data for the balance of local governments were obtained via mail questionnaires sent directly to county, municipal, township, and special district governments. In some cases the data from central collections and mail canvass procedures were incomplete or questionable. If Census Bureau analysts were unable to obtain corrected data from original sources, they attempted to obtain data from Comprehensive Annual Financial Reports or from secondary sources. The survey combines data from several government finance surveys, including State Government Finances, State and Local Public Employee-Retirement Systems, and Public Elementary-Secondary Education Finances.
Subject(s)
ISBN
9781071842270 Sage Data Foundations
Type of File/Data
Statistical data with bibliographic citation and abstract.
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