Note: Outlays are calculated as: Current Operating Expenses (“E”), Construction (“F”), Other Capital Outlays (“G”), Interest on Debt (“I”), and Welfare and Cash Transfers (“J”). Categories “A”, “T” “U”, “W”, and “Y” of tax and non-tax revenue are not included. Transfers from the Federal Government (“B”) and State Government (“C”) and between local governments (“D”) are excluded, as are transfers out to State Government (“L”), transfers to other local governments (“M”).