CHAPTER 1 STATE AND LOCAL EXPENDITURES ’ ‘HE investigator who desires to ascertain the cost of state and local government in any state is in most cases confronted with the fact that complete statistical information is not available. Ample data on the expenditures of the state governments are readily obtainable, but in the case of the minor jurisdictions it is frequently found that the necessary data concerning the amounts expended for certain governmental functions have not been compiled, and that the records of many governmental units are not kept in such a manner that they can be used for purpose of statistical analysis. In the majority of states no state agency is specifically charged with the task of compiling data for the expenditures of the local governments. There appears to be an insufficient appreciation of the significance of such data on the part of legislative bodies. State officials in many instances have requested appropriations for the purpose of compiling complete local data, only to have their requests refused. Comparatively few states are in a position to furnish complete statistics concerning the cost of local government, and unfortunately Missouri is not one of them. Several federal agencies, however, have been active in overcoming the dearth in local governmental statistics. As a result of their work information is available concerning the expenditures of all cities having a population of more than 30,000 and the expenditures of all minor divisions for road and school purposes, which are the two most important functions of local government, judged from the standpoint of amounts expended. In the case of Missouri the principal difficulty is in ascertaining the amounts expended for functions other than roads and schools. It is true that the expenditures for the latter functions comprise a large part of the total, but the absence of definite information for certain other functions precludes the possibility of complete analysis. 1