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 AL Revenue 32,064,707 0.12 21,568,441 15,474,503 0.26 AL AL General revenue 25,534,842 0.15 17,616,091 12,896,988 0.31 AL AL Intergovernmental revenue 6,819,280 0.26 6,871,334 4,926,183 0.46 AL From federal government 6,819,280 0.26 6,277,611 541,669 3.27 AL From state government 0 0.00 0 4,384,514 0.51 AL From local government 0 0.00 593,723 0 0.00 AL AL General revenue from own sources 18,715,562 0.17 10,744,757 7,970,805 0.40 AL Taxes 10,535,366 0.20 7,018,242 3,517,124 0.60 AL Property 1,661,855 0.51 221,470 1,440,385 0.59 AL Sales and gross receipts 5,217,009 0.22 3,675,562 1,541,447 0.73 AL General sales 3,211,478 0.31 1,892,560 1,318,918 0.75 AL Selective sales 2,005,531 0.23 1,783,002 222,529 2.07 AL Motor fuel 583,054 0.24 535,493 47,561 2.89 AL Alchoholic beverage 171,120 0.25 137,222 33,898 1.25 AL Tobacco products 110,423 0.28 93,270 17,153 1.83 AL Public utilities 645,400 0.27 600,558 44,842 3.86 AL Other selective sales 495,534 0.68 416,459 79,075 4.24 AL Individual income tax 2,344,266 0.00 2,243,537 100,729 0.00 AL Corporate income tax 292,051 0.00 292,051 0 0.00 AL Motor vehicle license 198,057 0.59 172,815 25,242 4.61 AL Other taxes 822,128 1.29 412,807 409,321 2.58 AL AL Charges and miscellaneous general revenue 8,180,196 0.28 3,726,515 4,453,681 0.52 AL Current charges 6,310,908 0.33 2,667,878 3,643,030 0.56 AL Education 1,844,890 0.00 1,541,402 303,488 0.00 AL Institutions of higher education 1,518,059 0.00 1,518,059 0 0.00 AL School lunch sales (gross) 117,843 0.00 0 117,843 0.00 AL Hospitals 3,277,430 0.53 870,279 2,407,151 0.72 AL Highways 7,824 0.00 4,665 3,159 0.00 AL Air transportation (airports) 76,387 2.26 0 76,387 2.26 AL Parking facilities 10,616 0.00 0 10,616 0.00 AL Sea and inland port facilities 78,119 0.00 77,871 248 0.00 AL Natural resources 8,591 0.00 8,357 234 0.00 AL Parks and recreation 107,022 1.53 23,508 83,514 1.96 AL Housing and community development 52,933 6.95 3,063 49,870 7.38 AL Sewerage 317,814 0.92 0 317,814 0.92 AL Solid waste management 147,835 2.54 0 147,835 2.54 AL Other charges 381,447 1.79 138,733 242,714 2.81 AL AL Miscellaneous general revenue 1,869,288 0.58 1,058,637 810,651 1.33 AL Interest earnings 650,033 0.41 293,805 356,228 0.75 AL Special assessments 17,407 6.59 0 17,407 6.59 AL Sale of property 8,290 15.97 481 7,809 16.96 AL Other general revenue 1,193,558 0.96 764,351 429,207 2.66 AL AL Utility revenue 2,078,333 0.43 0 2,078,333 0.43 AL Water supply 525,764 1.10 0 525,764 1.10 AL Electric power 1,087,289 0.44 0 1,087,289 0.44 AL Gas supply 452,324 1.37 0 452,324 1.37 AL Transit 12,956 0.00 0 12,956 0.00 AL AL Liquor stores revenue 172,430 0.00 172,430 0 0.00 AL AL Insurance trust revenue 4,279,102 0.00 3,779,920 499,182 0.00 AL Unemployment compensation 305,105 0.00 305,105 0 0.00 AL Employee retirement 3,973,997 0.00 3,474,815 499,182 0.00 AL Workers' compensation 0 0.00 0 0 0.00 AL Other insurance trust revenue 0 0.00 0 0 0.00 AL AL Expenditure 31,268,214 0.46 19,544,560 15,900,528 0.90 AL AL By character and object: AL Intergovernmental expenditure 0 0.00 4,164,719 12,155 4.61 AL Direct expenditure 31,268,214 0.46 15,379,841 15,888,373 0.90 AL Current operation 23,743,007 0.49 10,740,445 13,002,562 0.89 AL Capital outlay 3,624,662 1.53 1,644,475 1,980,187 2.79 AL Construction 2,812,695 1.81 1,307,132 1,505,563 3.39 AL Other capital outlay 811,967 1.59 337,343 474,624 2.73 AL Assistance and subsidies 1,013,301 0.00 1,013,301 0 0.00 AL Interest on debt 1,035,414 1.40 236,417 798,997 1.82 AL Insurance benefits and repayments 1,851,830 0.00 1,745,203 106,627 0.00 AL Exhibit: Salaries and wages 9,072,673 0.32 3,141,319 5,931,354 0.49 AL AL Direct expenditure by function 31,268,214 0.46 15,379,841 15,888,373 0.90 AL Direct general expenditure 27,088,970 0.32 13,456,983 13,631,987 0.63 AL Capital outlay 3,365,203 1.62 1,644,063 1,721,140 3.16 AL Other direct general expenditure 23,723,767 0.22 11,812,920 11,910,847 0.43 AL AL Education services: AL Education 9,437,438 0.40 4,021,733 5,415,705 0.70 AL Capital outlay 1,070,733 3.55 544,882 525,851 7.23 AL Higher education 3,375,293 0.00 3,375,293 0 0.00 AL Capital outlay 539,881 0.00 539,881 0 0.00 AL Elementary & secondary 5,415,705 0.70 0 5,415,705 0.70 AL Capital outlay 525,851 7.23 0 525,851 7.23 AL Other education 646,440 0.00 646,440 0 0.00 AL Libraries 79,297 1.08 7,153 72,144 1.18 AL AL Social services and income maintenance: AL Public welfare 4,623,717 0.01 4,568,332 55,385 1.17 AL Cash assistance payments 802,962 0.00 802,962 0 0.00 AL Vendor payments 3,392,283 0.01 3,389,035 3,248 6.17 AL Other public welfare 428,472 0.15 376,335 52,137 1.25 AL Hospitals 3,497,716 0.16 1,100,506 2,397,210 0.23 AL Capital outlay 298,428 0.35 128,484 169,944 0.61 AL Health 1,069,953 0.40 799,214 270,739 1.60 AL Social insurance administration 81,235 0.00 81,235 0 0.00 AL Veterans services 24,106 0.00 24,106 0 0.00 AL AL Transportation: AL Highways 1,603,823 1.09 1,002,273 601,550 2.90 AL Capital outlay 994,347 1.44 875,368 118,979 12.02 AL Air transportation (airports) 103,465 4.77 514 102,951 4.80 AL Parking facilities 12,722 0.00 0 12,722 0.00 AL Sea and inland port facilities 59,270 0.00 59,270 0 0.00 AL Transit subsidies 3,254 0.00 0 3,254 0.00 AL AL Public safety: AL Police protection 770,393 1.06 106,294 664,099 1.23 AL Fire protection 300,381 2.99 0 300,381 2.99 AL Correction 593,835 3.02 391,878 201,957 8.88 AL Capital outlay 57,249 25.95 4,881 52,368 28.37 AL Protective inspection and regulation 99,813 1.68 70,806 29,007 5.79 AL AL Environment and housing: AL Natural resources 239,469 0.12 235,325 4,144 6.87 AL Capital outlay 27,180 0.00 27,026 154 0.00 AL Parks and recreation 350,291 4.07 23,014 327,277 4.36 AL Capital outlay 41,480 22.91 7,875 33,605 28.28 AL Housing and community development 430,015 3.85 4,019 425,996 3.88 AL Sewerage 578,604 0.96 0 578,604 0.96 AL Capital outlay 403,275 1.47 0 403,275 1.47 AL Solid waste management 266,672 1.81 4,801 261,871 1.85 AL Capital outlay 18,832 10.73 93 18,739 10.78 AL AL Governmental administration: AL Financial administration 401,588 1.55 174,522 227,066 2.75 AL Judicial and legal 331,629 0.42 220,870 110,759 1.25 AL General public buildings 95,108 3.59 4,026 91,082 3.75 AL Other governmental administration 184,142 2.91 34,235 149,907 3.57 AL AL Interest on general debt 933,227 1.52 236,417 696,810 2.04 AL General expenditure, n.e.c AL Miscellaneous commercial activities 0 0.00 0 0 0.00 AL Other and unallocable 917,807 3.51 286,440 631,367 5.10 AL AL Utility expenditure 2,149,759 4.97 0 2,149,759 4.97 AL Capital outlay 259,047 3.46 0 259,047 3.46 AL Water supply 507,284 6.48 0 507,284 6.48 AL Electric power 1,050,392 7.27 0 1,050,392 7.27 AL Gas supply 549,971 9.31 0 549,971 9.31 AL Transit 42,112 0.00 0 42,112 0.00 AL AL Liquor store expenditure 177,655 0.00 177,655 0 0.00 AL AL Insurance trust expenditure 1,851,830 0.00 1,745,203 106,627 0.00 AL Unemployment compensation 309,614 0.00 309,614 0 0.00 AL Employee retirement 1,542,216 0.00 1,435,589 106,627 0.00 AL Workers' compensation 0 0.00 0 0 0.00 AL Other insurance trust 0 0.00 0 0 0.00 AL AL Debt outstanding 21,629,260 1.08 6,363,885 15,265,375 1.53 AL AL Short-term 127,963 6.72 28,712 99,251 8.66 AL Long-term 21,501,297 1.09 6,335,173 15,166,124 1.54 AL Full faith and credit 7,971,560 2.78 1,920,090 6,051,470 3.67 AL Nonguaranteed 13,529,737 0.92 4,415,083 9,114,654 1.37 AL AL Long-term debt by purpose AL Public debt for private purposes 2,841,422 2.51 954,807 1,886,615 3.78 AL Education 6,091,705 0.41 3,371,971 2,719,734 0.91 AL Utilities 1,980,466 5.01 0 1,980,466 5.01 AL Other 10,587,704 2.07 2,008,395 8,579,309 2.55 AL AL Long-term debt issued 5,745,980 0.68 846,664 4,899,316 0.80 AL Long-term debt retired 4,582,964 0.52 770,967 3,811,997 0.62 AL AL Cash and security holdings 40,963,520 0.15 29,992,119 10,971,401 0.54 AL AL Insurance trust funds 23,876,956 0.00 21,736,502 2,140,454 0.00 AL Unemployment compensation 288,323 0.00 288,323 0 0.00 AL Employee retirement 23,588,633 0.00 21,448,179 2,140,454 0.00 AL Workers' compensation 0 0.00 0 0 0.00 AL Miscellaneous 0 0.00 0 0 0.00 AL AL Other than insurance trust funds 17,086,564 0.35 8,255,617 8,830,947 0.67 AL Offsets to debt 4,273,594 0.74 1,771,552 2,502,042 1.26 AL Bond funds 2,676,216 1.61 773,471 1,902,745 2.26 AL Other 10,136,754 0.38 5,710,594 4,426,160 0.87