Local Government Finances
Database Detail
| Name | Local Government Finances |
| Summary | Local government assets, expenditures, revenues |
| Additional Background |
This database contains financial data reported by the U.S. Census Bureau. Data are reported for large public agencies every year and every five years (years ending in '2' and '7') for small agencies. A sample of state and local governments is used to collect data in the intervening years, and a new sample is selected every five years (years ending in '4' and '9').
Users of these data are urged to exercise caution since these data are derived from surveys and not from direct reporting. In particular, users should use data obtained directly from these state, county, city/township, special district, and educational establishments when they are available. Data in many years are reported as zero and are not available for all possible combinations of categories, government types, and items. For detailed category definitions, see U.S. Bureau of the Census.
Finally, totals for major budget and finance categories expenditures, revenues, and and cash, debt, securities (e.g., Total, expenditure; Total, revenue; and Total, Cash, Debt, Securities) reflect the sum of all reported minor categories within major category. Because values in many minor categories are often reported as Not Applicable (NA) or Not Reported (NR), calculated sums are inconsistent and/or vary widely from year to year. As a result, we have replaced all major category totals with NA.
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| Geographic Coverage | States, Counties, City or Other Local Government |
| Periodicity | Annually |
| Series Begins/Ends | 1995 - 2022 |
| Data Source | State and Local Finance Government Datasets, U.S. Bureau of the Census |
| Summary | Local government assets, expenditures, revenues |
| Geographic Coverage | States, Counties, City or Other Local Government |
| Series Begins/Ends | 1995 - 2022 |
| Reporting Period | Annually |
| Updated | May 07, 2025 |
| Estimated next update | Apr. 21, 2026 |
| Original Source | State and Local Finance Government Datasets, U.S. Bureau of the Census |
| Sample File | Sample_CSV__Local_Government_Finances.zip |
| Number of records | 3,613,761 |
| Values Missing or Not Reported | 74.2% |
| File Size | 2436.6 MB |
| Latest data available | Year 2022 |
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Source (APA): |
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This database contains financial data reported by the U.S. Census Bureau. Data are reported for large public agencies every year and every five years (years ending in '2' and '7') for small agencies. A sample of state and local governments is used to collect data in the intervening years, and a new sample is selected every five years (years ending in '4' and '9').
Users of these data are urged to exercise caution since these data are derived from surveys and not from direct reporting. In particular, users should use data obtained directly from these state, county, city/township, special district, and educational establishments when they are available. Data in many years are reported as zero and are not available for all possible combinations of categories, government types, and items. For detailed category definitions, see U.S. Bureau of the Census.
Finally, totals for major budget and finance categories expenditures, revenues, and and cash, debt, securities (e.g., Total, expenditure; Total, revenue; and Total, Cash, Debt, Securities) reflect the sum of all reported minor categories within major category. Because values in many minor categories are often reported as Not Applicable (NA) or Not Reported (NR), calculated sums are inconsistent and/or vary widely from year to year. As a result, we have replaced all major category totals with NA.
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APA
Format or style, from the American Psychological Association, is commonly used for footnotes in behavioral and social science publications. APA citation is an author-year-system. It is one of the most common styles used and taught at colleges and high schools. See here for more details, including APA formatting for bibliographies.Chicago
Format or style (also known as Turabian), created by the University of Chicago, is commonly used for footnotes in history, business, and fine arts and occasionally in the humanities, sciences, and social sciences. The Chicago style has two systems of citation. The author-date system (most common in social sciences and sciences) cites sources parenthetically in the text. The notes and bibliography system (most common in humanities) cites sources in numbered footnotes or endnotes which correspond to a superscript number in the text. See here for more details, including Chicago formatting for bibliographies.MLA
Modern Language Association (MLA) format or style is most commonly used for footnotes in the language arts, cultural studies, liberal arts, and humanities. MLA uses short parenthetical citations within the text that are linked to an alphabetical list of work cited at the end of the document. MLA commonly cites using this format: author's last name, first name, title, publication, edition or chapter, and year. See here for more details, including MLA formatting for bibliographies.AMA
American Medical Association (AMA) format or style is most commonly used for footnotes in medicine, biomedical research, nursing, dentistry, and other life sciences. AMA uses numerical superscript for citing sources in-text and refers to a list at the end of the work. These references appear in sequential order of when the sources were cited, instead of alphabetical order. See here for more details, including AMA formatting for bibliographies.
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