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Capital Outlay Expenditures - Other Than Construction from the State and Local Government Finances database shown in Dollars Date Type: Year; State: Colorado; Finance Line Item: Other Capital Outlay - Correctional Institutions 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
Expenditure includes all amounts of money paid out by a government during its fiscal year - net of recoveries and other correcting transactions - other than for retirement of debt, purchase of investment securities, extension of loans, and agency or private trust transactions. Under this definition, expenditure relates to external payments of a government and excludes amounts transferred to funds or agencies of the same government (other than payments to intragovernmental service funds. Expenditure includes payments from all sources of funds, including not only current revenues but also proceeds from borrowing and prior year fund balances. Expenditure includes amounts spent by all agencies, boards, commissions, or other organizations categorized as dependent on the government concerned. Stated in terms of the accounting procedures from which these data originate, expenditure covers outlays of all accounting funds of a government other than intragovernmental service (revolving), agency, and private trust funds. Expenditures of business-type activities of governments (utilities and other commercial or auxiliary enterprises) are reported on a gross basis. Reported here are expenditures for capital outlay for acquisition of land and existing structures by outright purchase; payments on capital lease-purchase agreements or installment purchase contracts; costs associated with eminent domain (including purchase of rights-of-way); and tax or special assessment foreclosure. Also included here are expenditures for purchase of equipment, specifically the purchase and installation of apparatus, furnishings, motor vehicles, office equipment, and the like having a life expectancy of more than five years. Statistics are reported by function. 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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