Table 1: State and Local Government Finances by Level of Government and by State: 2003-04 Description State & Local State Local government government government Amount CV Amount Amount CV US Revenue 2,435,083,546 0.03 1,586,665,043 1,247,463,272 0.07 US US General revenue 1,889,740,590 0.04 1,194,055,987 1,094,729,372 0.08 US US Intergovernmental revenue 425,682,586 0.07 394,613,110 430,114,245 0.09 US From federal government 425,682,586 0.07 374,693,902 50,988,684 0.55 US From state government 0 0.00 0 379,125,561 0.07 US From local government 0 0.00 19,919,208 0 0.00 US US General revenue from own sources 1,464,058,004 0.05 799,442,877 664,615,127 0.11 US Taxes 1,010,277,275 0.03 590,413,778 419,863,497 0.08 US Property 318,242,461 0.08 10,714,030 307,528,431 0.08 US Sales and gross receipts 360,628,892 0.05 293,325,737 67,303,155 0.28 US General sales 244,891,334 0.06 197,948,848 46,942,486 0.34 US Selective sales 115,737,558 0.12 95,376,889 20,360,669 0.69 US Motor fuel 34,943,572 0.06 33,762,419 1,181,153 1.72 US Alchoholic beverage 4,985,706 0.06 4,593,296 392,410 0.78 US Tobacco products 12,625,780 0.02 12,303,265 322,515 0.87 US Public utilities 21,426,576 0.52 10,709,176 10,717,400 1.04 US Other selective sales 41,755,924 0.17 34,008,733 7,747,191 0.94 US Individual income tax 215,214,667 0.04 196,255,135 18,959,532 0.48 US Corporate income tax 33,715,793 0.00 30,229,037 3,486,756 0.00 US Motor vehicle license 18,708,983 0.06 17,336,128 1,372,855 0.77 US Other taxes 63,766,479 0.19 42,553,711 21,212,768 0.57 US US Charges and miscellaneous general revenue 453,780,729 0.15 209,029,099 244,751,630 0.27 US Current charges 288,642,056 0.12 114,842,943 173,799,113 0.20 US Education 84,420,332 0.02 64,289,876 20,130,456 0.09 US Institutions of higher education 71,780,086 0.02 63,422,617 8,357,469 0.13 US School lunch sales (gross) 6,325,976 0.06 21,333 6,304,643 0.06 US Hospitals 72,651,685 0.23 26,480,299 46,171,386 0.37 US Highways 8,990,906 0.26 5,532,737 3,458,169 0.68 US Air transportation (airports) 13,345,008 0.86 931,205 12,413,803 0.93 US Parking facilities 1,539,919 0.48 0 1,539,919 0.48 US Sea and inland port facilities 3,106,806 1.25 879,311 2,227,495 1.74 US Natural resources 3,263,808 1.27 2,344,080 919,728 4.52 US Parks and recreation 7,981,517 0.66 1,328,278 6,653,239 0.79 US Housing and community development 4,770,475 0.47 577,881 4,192,594 0.53 US Sewerage 29,792,233 0.43 38,808 29,753,425 0.44 US Solid waste management 12,082,997 0.36 422,221 11,660,776 0.37 US Other charges 46,696,370 0.46 12,018,247 34,678,123 0.62 US US Miscellaneous general revenue 165,138,673 0.36 94,186,156 70,952,517 0.84 US Interest earnings 53,194,258 0.60 28,413,569 24,780,689 1.29 US Special assessments 6,452,745 2.28 722,143 5,730,602 2.57 US Sale of property 1,959,553 4.70 689,975 1,269,578 7.26 US Other general revenue 103,532,117 0.36 64,360,469 39,171,648 0.95 US US Utility revenue 108,356,776 0.15 12,954,913 95,401,863 0.17 US Water supply 36,087,197 0.37 181,780 35,905,417 0.38 US Electric power 55,980,481 0.15 10,802,492 45,177,989 0.18 US Gas supply 6,505,748 0.70 11,858 6,493,890 0.70 US Transit 9,783,350 0.09 1,958,783 7,824,567 0.11 US US Liquor stores revenue 5,697,609 0.18 4,865,703 831,906 1.23 US US Insurance trust revenue 431,288,571 0.04 374,788,440 56,500,131 0.27 US Unemployment compensation 38,361,503 0.00 38,229,928 131,575 0.00 US Employee retirement 365,264,812 0.04 308,896,256 56,368,556 0.27 US Workers' compensation 21,757,876 0.00 21,757,876 0 0.00 US Other insurance trust revenue 5,904,380 0.00 5,904,380 0 0.00 US US Expenditure 2,265,050,989 0.08 1,406,175,267 1,257,580,779 0.15 US US By character and object: US Intergovernmental expenditure 4,720,728 0.00 389,706,202 13,719,583 0.34 US Direct expenditure 2,260,330,261 0.08 1,016,469,065 1,243,861,196 0.15 US Current operation 1,662,509,944 0.07 691,651,637 970,858,307 0.12 US Capital outlay 269,975,861 0.38 90,950,079 179,025,782 0.57 US Construction 209,394,612 0.45 73,372,464 136,022,148 0.69 US Other capital outlay 60,581,249 0.50 17,577,615 43,003,634 0.70 US Assistance and subsidies 36,921,993 0.03 28,104,471 8,817,522 0.11 US Interest on debt 93,517,696 0.40 34,623,718 58,893,978 0.64 US Insurance benefits and repayments 197,404,767 0.03 171,139,160 26,265,607 0.24 US Exhibit: Salaries and wages 666,041,219 0.05 185,827,096 480,214,123 0.06 US US Direct expenditure by function 2,260,330,261 0.08 1,016,469,065 1,243,861,196 0.15 US Direct general expenditure 1,903,193,872 0.08 819,729,574 1,083,464,298 0.14 US Capital outlay 232,523,093 0.41 85,731,560 146,791,533 0.65 US Other direct general expenditure 1,670,670,779 0.05 733,998,014 936,672,765 0.09 US US Education services: US Education 655,360,569 0.02 180,984,373 474,376,196 0.03 US Capital outlay 74,597,452 0.12 19,631,972 54,965,480 0.17 US Higher education 173,085,919 0.01 144,913,364 28,172,555 0.04 US Capital outlay 21,121,480 0.03 18,417,326 2,704,154 0.22 US Elementary & secondary 452,054,913 0.03 5,851,272 446,203,641 0.03 US Capital outlay 52,977,198 0.17 715,872 52,261,326 0.17 US Other education 30,219,737 0.00 30,219,737 0 0.00 US Libraries 9,200,507 1.09 413,210 8,787,297 1.15 US US Social services and income maintenance: US Public welfare 335,256,981 0.03 291,968,477 43,288,504 0.20 US Cash assistance payments 20,934,244 0.05 12,116,722 8,817,522 0.11 US Vendor payments 246,301,685 0.01 241,622,633 4,679,052 0.31 US Other public welfare 68,021,052 0.13 38,229,122 29,791,930 0.29 US Hospitals 96,551,290 0.14 40,010,609 56,540,681 0.25 US Capital outlay 5,496,448 0.58 1,855,595 3,640,853 0.88 US Health 63,124,983 0.18 29,607,928 33,517,055 0.34 US Social insurance administration 4,679,164 0.00 4,673,666 5,498 0.00 US Veterans services 1,503,741 0.00 1,503,741 0 0.00 US US Transportation: US Highways 118,178,669 0.29 72,193,925 45,984,744 0.76 US Capital outlay 65,964,254 0.45 48,565,972 17,398,282 1.71 US Air transportation (airports) 18,030,571 0.55 1,505,384 16,525,187 0.60 US Parking facilities 1,335,985 1.52 0 1,335,985 1.52 US Sea and inland port facilities 4,046,647 0.99 1,174,754 2,871,893 1.39 US Transit subsidies 366,659 0.18 102,746 263,913 0.25 US US Public safety: US Police protection 69,707,152 0.28 9,471,421 60,235,731 0.33 US Fire protection 28,329,880 0.57 0 28,329,880 0.57 US Correction 56,521,294 0.11 36,963,199 19,558,095 0.31 US Capital outlay 2,514,907 1.59 1,412,231 1,102,676 3.62 US Protective inspection and regulation 11,498,035 1.41 7,732,294 3,765,741 4.31 US US Environment and housing: US Natural resources 23,298,710 0.25 17,226,435 6,072,275 0.95 US Capital outlay 4,656,825 0.58 2,957,389 1,699,436 1.59 US Parks and recreation 30,467,479 0.54 4,571,086 25,896,393 0.64 US Capital outlay 7,866,040 1.63 945,338 6,920,702 1.86 US Housing and community development 37,220,818 1.56 4,272,765 32,948,053 1.76 US Sewerage 35,534,720 0.65 1,568,447 33,966,273 0.68 US Capital outlay 14,067,675 1.43 881,186 13,186,489 1.53 US Solid waste management 20,372,797 0.37 2,951,911 17,420,886 0.43 US Capital outlay 1,799,209 2.54 315,059 1,484,150 3.08 US US Governmental administration: US Financial administration 36,162,579 0.18 21,386,771 14,775,808 0.44 US Judicial and legal 32,992,797 0.10 15,323,722 17,669,075 0.18 US General public buildings 11,763,059 0.81 2,776,616 8,986,443 1.06 US Other governmental administration 19,822,730 0.77 3,965,509 15,857,221 0.96 US US Interest on general debt 81,723,063 0.46 32,953,170 48,769,893 0.77 US General expenditure, n.e.c US Miscellaneous commercial activities 352,184 0.46 289,659 62,525 2.59 US Other and unallocable 99,790,809 0.66 34,137,756 65,653,053 1.01 US US Utility expenditure 155,058,718 0.61 21,676,258 133,382,460 0.71 US Capital outlay 37,431,977 0.60 5,210,752 32,221,225 0.70 US Water supply 44,806,244 1.22 531,241 44,275,003 1.23 US Electric power 59,298,836 1.17 12,297,893 47,000,943 1.48 US Gas supply 6,716,951 2.40 9,308 6,707,643 2.40 US Transit 44,236,687 0.36 8,837,816 35,398,871 0.46 US US Liquor store expenditure 4,672,904 1.17 3,924,073 748,831 7.29 US US Insurance trust expenditure 197,404,767 0.03 171,139,160 26,265,607 0.24 US Unemployment compensation 43,277,644 0.00 43,173,792 103,852 0.00 US Employee retirement 137,537,435 0.05 111,375,680 26,161,755 0.24 US Workers' compensation 12,299,795 0.00 12,299,795 0 0.00 US Other insurance trust 4,289,893 0.00 4,289,893 0 0.00 US US Debt outstanding 1,951,660,559 0.31 754,150,391 1,197,510,168 0.50 US US Short-term 38,374,375 1.10 13,736,139 24,638,236 1.71 US Long-term 1,913,286,184 0.31 740,414,252 1,172,871,932 0.50 US Full faith and credit 751,034,857 0.43 209,384,569 541,650,288 0.60 US Nonguaranteed 1,162,251,327 0.43 531,029,683 631,221,644 0.79 US US Long-term debt by purpose US Public debt for private purposes 448,359,211 0.96 268,376,995 179,982,216 2.39 US Education 406,693,192 0.39 122,592,638 284,100,554 0.55 US Utilities 243,792,258 0.44 37,883,463 205,908,795 0.52 US Other 814,441,523 0.45 311,561,156 502,880,367 0.72 US US Long-term debt issued 346,812,785 0.32 158,351,095 188,461,690 0.58 US Long-term debt retired 241,111,048 0.34 107,120,629 133,990,419 0.61 US US Cash and security holdings 4,120,062,449 0.10 2,930,136,300 1,189,926,149 0.34 US US Insurance trust funds 2,550,489,478 0.03 2,142,907,100 407,582,378 0.20 US Unemployment compensation 24,097,478 0.00 23,794,035 303,443 0.00 US Employee retirement 2,451,636,718 0.03 2,044,357,783 407,278,935 0.20 US Workers' compensation 68,478,487 0.00 68,478,487 0 0.00 US Miscellaneous 6,276,795 0.00 6,276,795 0 0.00 US US Other than insurance trust funds 1,569,572,971 0.25 787,229,200 782,343,771 0.50 US Offsets to debt 563,707,570 0.77 328,219,839 235,487,731 1.84 US Bond funds 160,524,729 0.87 33,692,607 126,832,122 1.10 US Other 845,340,672 0.17 425,316,754 420,023,918 0.34