US County Area Government Finance 2002, 2007, 2012, and 2017
These files contain 140 local government finance variables for 3,137 county areas, derived from the Census of Governments Finance Statistics for the years 2002, 2007, 2012, and 2017. The dataset covers four categories: revenue, expenditure, indebtedness, and assets. Each county area total includes all general-purpose local governments (i.e., county, municipal, and township governments) and special-purpose local governments (i.e., special district and school district governments) within the county boundary as determined by the FIPS code. Using the county area as the unit of analysis provides a comprehensive view of local government finance within each county area. This database is intended to support researchers and practitioners in assessing local government revenue and expenditures.