Florida Institute of Technology - College of Business
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About Data Collection

The ABTA Institute has compiled data from a number of state and national sources with the goal of providing easy to understand financial and performance statistics.

The Staff of the ABTA Institute is constantly working to compile additional data and make connections among the data already available. Please check back on a regular basis as we work to improve the data offered to the public.

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In his book, Activity Based Total Accountability, Congressman Bill Posey laid out a new method and tool to increase the transparency and accountability of state-wide agencies and programs through consolidated, integrated financial and performance reporting - linked to total budgets and costs. The fundamental elements of this tool - Activity Based Total Accountability (ABTA) - include identification and display of total costs, activities performed (any action to accomplish something), and units produced by these activities. In this context, total costs are apportioned to each government activity and appear on a concise, itemized report of government expenditures, an ABTA Table. ABTA Tables provide legislators and decision makers with a one-page, concise summary of key agency budgets, activities and performance measures, and reconciliation of expenditures (allocated) to budget.

Data Available


  • ABTA Tables: These tables show a breakdown of spending for all fifty states for a variety of departments/sectors. There is also county level tables for many of the counties in each state. When available, Fixed Capital Outlays, Full Time Equivalent, and Unit costs are also listed.

  • Expenditure Reports:This section gives a detailed look at state expenditures. Select a spending category from our large database and compare it among all fifty states, a selection of states of your choice, or within a single state from year to year.

  • Indicator Reports:This section gives a detailed look at performance and benchmarking statistics. Select a category from our large database and compare it among all fifty states, a selection of states of your choice, or within a single state from year to year.

  • Local Government Expenditures: These tables show local government spending on a county, city, and organizational level.