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Appendix A Governments Division Census and Surveys
Pages 129-136

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From page 129...
... CENSUS OF GOVERNMENTS The Census of Governments provides comprehensive statistics about governments and governmental activities, covering all state and local governments in the United States. Local governments include counties, cities, townships, special districts, and school districts.
From page 130...
... They include files covering the finances of state governments, local governments by type, and finances of individual government units. Internet tables cover state governments, state and local governments, and employee retirement systems of state and local governments.
From page 131...
... It is a compilation of data from three sources: an enumeration of all 50 state governments, a survey of 13,000 selected nonschool local governments (or of all 87,000 local governments for census years) , and data from federal agencies.
From page 132...
... The methodology of this survey varies by year. In most fiscal years, a sample of school systems is selected as part of the larger sample of local governments used for the annual surveys of public finances and employment.
From page 133...
... Most local governments report only property tax collections, and some report significant nonproperty revenues, such as income and sales taxes. State governments report data for more than 25 types of taxes, including personal income, sales, corporate income, motor fuel sales, motor vehicle license, and death and gift taxes.
From page 134...
... Data collection has been quarterly since 1962. The survey is in two parts: a mail-out/mail-back data collection of all 50 states and over 100 local governments with significant nonproperty tax collections and a mail-out/mail-back survey of about 6,000 selected local property tax collection agencies.
From page 135...
... This survey is a compilation of data from 3 sources: an enumeration of all 50 state governments, a two-stage, stratified sample survey of about 11,000 selected local governments, and data from federal agencies.  By cooperative agreement, data for state agencies in 30 states and school systems in 4 states are consolidated and submitted by a single state agency (usually in electronic format)
From page 136...
... All local governments in the United States, including counties, municipalities, townships, school districts and special districts, are covered.  A government organization must be an identifiable entity, have a governmental character, be active at the start of the census year, and operate with substantial autonomy.


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