See appendix for an extensive list state-published local government financial data which are the subject this report. Governmental bureaucracies, private sector groups, and the general public often have a need for revenue, expenditure, and debt statistics concerning county and municipal (i.e., city, town, village, and borough) governments. A number publishers this information currently include: the federal government, various states, the Advisory Commission on Intergovernmental Relations, and private vendors. The U. S. Bureau the Census, the primary data source, publishes annual compilations this financial information in summary and component form in several documents: Government Finances, County Government Finances, City Government Finances, and Local Government Finances in Major County Areas. However, comprehensive and comparative data coverage localities in these publications is relatively limited (e.g., individual counties are assumed to have a population 100,000 or more residents and individual cities to have at least 50,000 inhabitants). Nonetheless, every five years the U.S. Census Bureau does provide comprehensive data collection for all localities as part its Census Government series. A notable advantage both the annual and quinquennial reports is that categorical uniformity facilitates financial comparisons by type government within and among the states. On the other hand, federal budgetary restrictions in recent years have often limited the timely availability the data. Alternatively, a somewhat more limited and lesser known data source exists. Currently, 15 state governments annually publish revenue, expenditure, debt, and additional supplementary statistical information for every county and municipality within their borders in a timely manner. Historical Background Recognizing the chaotic state local government accounting practices in the late 19th century, the National Municipal League recommended in 1898 that states begin supervising counties and municipalities by prescribing and installing uniform accounting systems, inspecting local accounting offices, and collecting and publishing comparative financial statistics (Kilpatrick, 1913, p. 249). It was hoped, the availability such data would be of immeasurable importance in promoting efficient internal administration municipal affairs as well as direct service to the economist and student political science in its larger aspects (Gettemy, 1913, p. 353). Ohio became the first state to use a standard format for reporting comparative financial statistics localities by initially publishing data for cities in 1905 (for counties in 1908). New York (1907), Massachusetts (1908--cities and towns only), Iowa (1908--cities and towns only), Indiana (1909), California (1912), Wisconsin (1918), New Jersey (1919), and Michigan (1919-counties only) began their publication efforts shortly thereafter. New Jersey issued only two reports between 1919 and 1928, but resumed continuous publication in 1939. Georgia has provided such data annually since 1982--in summary form by type local government, but not for individual localities. Six states, including five the early pioneers, stopped publication several years ago. Indiana and Iowa--both with intermittent publishing records--curtailed their efforts in 1967 and 1971, respectively, for unknown reasons. Illinois (1979), Massachusetts (1981), and Ohio (1981) suspended publication due to budgetary difficulties--but state agencies currently make it available through computer printout or disk form. A similar format is currently available through the University Michigan and the University Utah covering all the localities in those states. The University Oregon made computer printouts this data available for a brief period (1984-92). The remaining 28 states have never published financial data for their individual counties and municipalities. …
Read full abstract