{
  "schemaVersion": "1.0.0",
  "source": {
    "id": "census-state-government-finances-2024-release-20260617",
    "name": "U.S. Census Bureau, Annual Survey of State Government Finances",
    "url": "https://www2.census.gov/programs-surveys/state/data/GS00STATEFIN01.zip",
    "tableUrl": "https://data.census.gov/table/GOVSSTATEFINTIMESERIES.GS00STATEFIN01",
    "methodologyUrl": "https://www2.census.gov/programs-surveys/state/technical-documentation/methodology/24_methodology.pdf",
    "classificationManualUrl": "https://www2.census.gov/programs-surveys/state/technical-documentation/government-classification-manual/2006_classification_manual.pdf",
    "sourceYear": 2024,
    "latestFiscalYear": 2024,
    "includedFiscalYears": [
      2023,
      2024
    ],
    "releaseLabel": "FY2024 release; official bulk archive modified June 17, 2026",
    "retrievedAt": "2026-10-08T23:26:39.603839+00:00",
    "rawAmountUnit": "USD thousands",
    "normalizedAmountUnit": "USD",
    "rawFiles": [
      {
        "file": "raw/GS00STATEFIN01.zip",
        "url": "https://www2.census.gov/programs-surveys/state/data/GS00STATEFIN01.zip",
        "sha256": "72ff59b484145ba869a53b91a7b2c0c81d2cab95f2a58cf7d2c7f5d18f77af3d"
      },
      {
        "file": "raw/24_methodology.pdf",
        "url": "https://www2.census.gov/programs-surveys/state/technical-documentation/methodology/24_methodology.pdf",
        "sha256": "e6fb30c3050311678cede76765071a6c89ec46faaf27f57b2f5d1d81e3bf3ff6"
      },
      {
        "file": "raw/2006_classification_manual.pdf",
        "url": "https://www2.census.gov/programs-surveys/state/technical-documentation/government-classification-manual/2006_classification_manual.pdf",
        "sha256": "6e121ec3444602ea8f390a371f6073fd9313dfebd3de769db64e1e0a5db1c5f9"
      },
      {
        "file": "raw/itemcodes.xlsx",
        "url": "https://www2.census.gov/programs-surveys/state/technical-documentation/code-list/itemcodes.xlsx",
        "sha256": "a7201217582425953658b8470bf50e813293d70ec526446d0fce1a5d27d7b943"
      }
    ]
  },
  "basisNotes": [
    "Covers each of the 50 state governments and dependent entities as Census defines them. Local governments and the District of Columbia are outside this dataset.",
    "Amounts are nominal dollars. The bulk source reports AMOUNT in thousands of dollars; every amount here is that integer multiplied by 1,000. Precision is therefore to the nearest reported $1,000, not a claim of dollar-level source precision.",
    "These are Census expenditure statistics for actual financial activity, not enacted appropriations or proposed budgets. Source accounting bases can be cash, accrual, or modified accrual; this is not a transaction ledger or an audited state financial statement.",
    "Census fiscal year labels use the parent government reporting period, and dependent entities can have different fiscal years. periodStart/periodEnd describe the parent state fiscal year only, based on 2024 methodology page 4 and classification manual section 3.2/Table 3.1.",
    "For FY2023 and FY2024 in this specific bulk table, SF0132 equals SF0133 general expenditures plus SF0402 utility expenditures plus SF0431 liquor-store expenditures. Insurance-trust expenditure SF0437 is shown separately and excluded from SF0132. Do not silently add it to the headline.",
    "generalCategories sum exactly to SF0133 general expenditures. categories sum exactly to SF0132 total expenditures. Both include intergovernmental transfers, and those transfers must not be added again.",
    "Only regular nonaggregate Expenditure rows are summed. AGG parent/subtotal rows and Exhibit rows are not additive leaf expenditure. Environmental-health, salaries/wages, lottery expenses, and liquor-store exhibit rows overlap regular amounts and are not added.",
    "Census excludes debt-principal repayment, purchases of investment securities, loans, agency/private-trust/correcting transactions, and noncash items according to its definition. Interest on general debt is included as its own functional group.",
    "Do not add state intergovernmental transfers to the receiving local-government spending to estimate combined state/local spending without removing duplication. Do not infer a fiscal surplus or deficit from this dataset revenue minus expenditure.",
    "Differences in state/local division of responsibilities limit direct comparisons. Financial totals alone establish neither waste nor fraud. Administrative source collection, imputation, and classification can produce revisions and nonsampling errors.",
    "The current FY2024 release includes revised FY2023 data. Compare these same-release, same-basis records for year-over-year calculations. Fiscal-year comparison is nominal and not inflation adjusted.",
    "ImpactLine functional groupings are derived from nonoverlapping Census item codes; the original amount, item code, aggregate code, and Census labels remain available in each category."
  ],
  "stateCount": 50,
  "recordCount": 100
}