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The Comptroller’s office used state fiscal 1998–September 1, 1997 to August 31, 1998–whenever possible. However, data on some federal programs was only available in federal fiscal years–October 1, 1997 to September 30, 1998. In a few instances, the data was only available for calendar year 1998. In a few other instances, 1997 data had to be used because the information came from special studies. The time period used is indicated, and exceptions noted.

Whenever possible, the Comptroller’s office used reported expenditures at the state and regional level. When these were not available, the office estimated expenditures based on the best available information. The sources of the information and estimates are indicated.

The Comptroller’s office used the same categories of spending as those produced by the U.S. Health Care Finance Authority in its annual national health care spending studies. This was done so that state data could be compared with national data and to take advantage of the federal government’s work in defining these spending categories and in ensuring unduplicated spending totals in its estimates. The Comptroller’s office was able to break down some of the federal spending categories, such as state and local spending, in more detail than the federal government because of access to more specific data sources.