This survey provides local government data on debt and assets, as well as revenues and expenditures by government function (i.e., police protection, fire protection, financial administration, central staff services, judicial and legal, highways, welfare, solid waste management, sewerage parks and recreation, health, hospitals, water supply, electric power, gas supply, transit, natural resources, correction, libraries, air transportation, water transportation and terminals, and housing and community development) from counties, cities, municipal governments, special districts, and dependent agencies.