Aggregated Financial Line Items from U.S. State and Local Governments, Fiscal Year 2022

This data set consolidates line-item revenues, expenses, and debt burdens for U.S. state and local governments during the 2022 fiscal year. Extracted from standardized Census Bureau public finance surveys, the file can be used for macro-level analysis of public sector finance at the level of expenditure categories (such as education, utilities, public safety) and categories of revenue (such as taxes, intergovernmental transfers). The data set enables time comparisons and cross-jurisdiction analysis of public sector finance and can serve as a foundation resource for researchers and policymakers examining fiscal resilience, public investment trends, and intergovernmental budget relations.