This section contains information concerning how the U.S. Census Bureau collected the 2022 Annual Survey of Local Government Finances data and how the published data were generated.

Population of Interest

The population of interest for this survey contains the 50 state governments and 90,888 local governments (counties, municipalities, townships, special districts, and school districts) including the District of Columbia. In years ending in '2' and '7' the entire universe is canvassed. In intervening years, a sample of the population of interest is surveyed. The survey coverage includes all state and local governments in the United States.

Data Collection

Confidentiality: The U.S. Census Bureau conducts Annual Surveys of State and Local Government Finances as authorized by Title 13, United States Code, Section 9.

Dates of Collection: The following are important dates in the data collection process:

November 2022	Initial mail-out
December 2022	Due Date Reminder
January 2023	Follow up mail-out #1

Methods: The data collection for the state and local finance survey is comprised of three modes to obtain data: mail canvass, Internet collection, and central collection from state sources. Collection methods vary by state and type of government.

Reviews of government accounting records provide data for most state government agencies and the 48 largest and most complex county and municipal governments. Data for local governments in about 27 states are consolidated and submitted by state agencies (central collections), usually as electronic transmissions or mutually developed questionnaires. Each of these central collection arrangements is unique, conforming to the Census Bureau and the states’ requirements.

Data for the balance of local governments are collected via electronic questionnaires sent directly to county, municipal, township, and special district governments.

In some cases, the data from central collections and the other modes used were incomplete or questionable. If Census Bureau analysts were unable to obtain corrected data from original sources, they attempted to obtain data from Annual Comprehensive Financial Reports (ACFRs). In many instances, supplied/compiled data are supplemented with secondary sources, such as debt information from Mergents.

This survey combines data from several government finance surveys, including the 2022 State Government Finances, 2022 State and Local Public Employee-Retirement Systems, 2022 State and Local Public Employment, and the 2022 Elementary-Secondary Education Finances.