This study contains economic and employment data for governmental units in states, cities, towns, counties, school districts, and special districts in the United States in 1972. The employment data provide information on the number and functions of full-time and part-time government employees, retirement and insurance coverage extended to full-time employees, membership of employees in employee organizations, and governmental labor policies for the counties and states (Part 1), cities and towns (Part 2), special districts (Part 3), and school districts (Part 4). The finance data provide information on revenues from and expenditures on education, public buildings, highways, health, hospitals, libraries, natural resources, police, sanitation, public welfare, water transportation, and gas and electricity for counties and states (Part 5), cities and towns (Part 6), special districts (Part 7), and school districts (Part 8). Other items include revenues from taxes, and government debts.