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January 2014
United States
Fiscal year 2013
State debt calculations include a state's regular debt, the fiscal year 2013 budget gap, outstanding unemployment trust fund loans, unfunded other post employment benefit liabilities, and the state's unfunded pension liabilities.
Outstanding debt figures were obtained from the "Ratio of outstanding debt by type" section of each state's Comprehensive Annual Financial Report. Figures were taken from the most recent fiscal year's CAFR (2012).
The fiscal year is the accounting period for the federal government which begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends.









