Each government listed in this publication has an identifying nine-digit account number as described below.

The first two digits identify the State and the District of Columbia as follows:

The third digit identifies the type of government as follows:

The second three digits identify the code for the county in which the government is located.

The final three digits are the unit identification for

DATA FOR REVENUE SHARING ALLOCATIONS TO LOCAL GOVERNMENTS

The Entitlement Period 16 Data Summary

For the final allocations for Entitlement Period 16, the Office of Revenue Sharing is using 1982 population, 1981 per capita income, and the fiscal year 1983 adjusted taxes and intergovernmental transfers. The population data are estimates of the resident population as of July 1, 1982, as determined by the U.S. Bureau of the Census. The 1981 per capita income data are estimates generated by the Bureau of the Census, which are based on 1980 Census data. The fiscal year 1983 revenue data (adjusted taxes and intergovernmental transfers) were collected for all local governments by the

Bureau of the Census.

Data Improvement Program

The Office of Revenue Sharing and the Bureau of the Census have made special efforts to improve the accuracy of the Entitlement Period 16 data. These efforts include the Data Improvement Program, which was a survey of approximately 39,000 State and local governments designed to help identify and correct possible data errors.

error.

In May 1984, each government was asked to examine its Entitlement Period 16 data elements and to propose corrections for any believed to be in Approximately 1,800 governments have responded with challenges to one or more of their data elements. As a result of this Data Improvement Program and the Census Bureau's ongoing data review process, approximately 17,600 data revisions were made prior to the Entitlement Period 16 final

allocations.

The Bureau of the Census annually conducts a survey of local government finances to collect data pertaining to adjusted taxes and intergovernmental transfers. Zeros are recorded for these elements in this publication for all governments that have not responded to the fiscal year 1983 survey.

At the beginning of the Data Improvement Program for Entitlement Period 16, approximately 987 local governments had failed to provide the necessary data. Through the Data Improvement Program and follow-up efforts by the Census Bureau and the Office of Revenue Sharing, the total number of nonrespondent governments were reduced to 413 when the final Entitlement Period 16 allocations were computed. These governments are due to have their estimated entitlement payments constructively waived to the next higher level of government, which is usually the county government.

Disaster Relief

According to 31 U.S.C. 6713, the Office of Revenue Sharing must disregard any data change for 60 months, if that data change resulted from a major disaster under Section 301 of the Disaster Relief Act of 1974 (42 U.S.C. 5141) and reduced that government's entitlement.

Approximately 3,100 governments appearing to meet these criteria were notified of the provisions of the Disaster Relief Amendment in May 1984, as part of the Entitlement Period 16 Data Improvement Program. These governments were given the opportunity at that time to certify that their postdisaster data were adversely affected by the disaster. For governments

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