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 CA Revenue 358,672,963 0.15 229,289,356 204,916,205 0.26 CA CA General revenue 251,888,550 0.21 154,484,882 172,936,266 0.31 CA CA Intergovernmental revenue 54,343,080 0.22 49,555,933 80,319,745 0.19 CA From federal government 54,343,080 0.22 45,552,649 8,790,431 1.37 CA From state government 0 0.00 0 71,529,314 0.13 CA From local government 0 0.00 4,003,284 0 0.00 CA CA General revenue from own sources 197,545,470 0.25 104,928,949 92,616,521 0.53 CA Taxes 133,893,624 0.14 85,721,483 48,172,141 0.38 CA Property 34,499,304 0.33 2,079,326 32,419,978 0.35 CA Sales and gross receipts 45,193,487 0.26 33,984,188 11,209,299 1.07 CA General sales 34,283,279 0.18 26,506,911 7,776,368 0.77 CA Selective sales 10,910,208 1.00 7,477,277 3,432,931 3.19 CA Motor fuel 3,324,883 0.00 3,324,883 0 0.00 CA Alchoholic beverage 312,826 0.00 312,826 0 0.00 CA Tobacco products 1,081,588 0.00 1,081,588 0 0.00 CA Public utilities 2,832,218 3.43 520,589 2,311,629 4.21 CA Other selective sales 3,358,693 1.01 2,237,391 1,121,302 3.02 CA Individual income tax 36,398,983 0.00 36,398,983 0 0.00 CA Corporate income tax 6,925,916 0.00 6,925,916 0 0.00 CA Motor vehicle license 2,155,042 0.00 2,155,042 0 0.00 CA Other taxes 8,720,892 1.05 4,178,028 4,542,864 2.01 CA CA Charges and miscellaneous general revenue 63,651,846 0.76 19,207,466 44,444,380 1.08 CA Current charges 42,453,648 0.36 11,386,550 31,067,098 0.49 CA Education 7,175,411 0.01 5,097,695 2,077,716 0.05 CA Institutions of higher education 6,349,942 0.00 5,089,694 1,260,248 0.00 CA School lunch sales (gross) 553,567 0.00 0 553,567 0.00 CA Hospitals 10,531,258 0.00 3,711,174 6,820,084 0.00 CA Highways 606,219 3.46 303,051 303,168 6.92 CA Air transportation (airports) 1,715,744 6.58 0 1,715,744 6.58 CA Parking facilities 247,510 1.61 0 247,510 1.61 CA Sea and inland port facilities 983,966 3.66 0 983,966 3.66 CA Natural resources 1,532,383 0.54 963,728 568,655 1.45 CA Parks and recreation 1,791,885 2.32 83,282 1,708,603 2.43 CA Housing and community development 745,826 0.55 89,548 656,278 0.62 CA Sewerage 4,210,259 0.34 88 4,210,171 0.34 CA Solid waste management 1,895,697 1.12 0 1,895,697 1.12 CA Other charges 11,017,490 0.57 1,137,984 9,879,506 0.64 CA CA Miscellaneous general revenue 21,198,198 2.26 7,820,916 13,377,282 3.58 CA Interest earnings 5,666,114 2.81 2,302,979 3,363,135 4.74 CA Special assessments 1,100,340 2.93 0 1,100,340 2.93 CA Sale of property 511,726 16.99 117,388 394,338 22.05 CA Other general revenue 13,920,018 2.46 5,400,549 8,519,469 4.02 CA CA Utility revenue 20,854,749 0.19 4,367,289 16,487,460 0.24 CA Water supply 7,647,792 0.51 0 7,647,792 0.51 CA Electric power 11,654,300 0.04 4,367,289 7,287,011 0.06 CA Gas supply 105,517 5.71 0 105,517 5.71 CA Transit 1,447,140 0.49 0 1,447,140 0.49 CA CA Liquor stores revenue 0 0.00 0 0 0.00 CA CA Insurance trust revenue 85,929,664 0.01 70,437,185 15,492,479 0.08 CA Unemployment compensation 4,950,881 0.00 4,950,881 0 0.00 CA Employee retirement 68,606,875 0.02 53,114,396 15,492,479 0.08 CA Workers' compensation 8,370,746 0.00 8,370,746 0 0.00 CA Other insurance trust revenue 4,001,162 0.00 4,001,162 0 0.00 CA CA Expenditure 328,029,120 0.40 203,814,714 201,349,998 0.65 CA CA By character and object: CA Intergovernmental expenditure 3,422,901 0.00 80,132,150 426,343 0.11 CA Direct expenditure 324,606,219 0.40 123,682,564 200,923,655 0.65 CA Current operation 235,150,015 0.29 82,253,414 152,896,601 0.45 CA Capital outlay 36,658,926 2.19 7,542,690 29,116,236 2.76 CA Construction 29,917,506 2.60 5,726,463 24,191,043 3.21 CA Other capital outlay 6,741,420 2.18 1,816,227 4,925,193 2.98 CA Assistance and subsidies 7,398,112 0.05 2,128,418 5,269,694 0.07 CA Interest on debt 12,354,521 1.68 4,563,666 7,790,855 2.67 CA Insurance benefits and repayments 33,044,645 0.06 27,194,376 5,850,269 0.36 CA Exhibit: Salaries and wages 92,625,626 0.18 20,841,748 71,783,878 0.23 CA CA Direct expenditure by function 324,606,219 0.40 123,682,564 200,923,655 0.65 CA Direct general expenditure 260,959,789 0.40 90,946,393 170,013,396 0.61 CA Capital outlay 30,887,640 2.43 7,542,690 23,344,950 3.22 CA Other direct general expenditure 230,072,149 0.19 83,403,703 146,668,446 0.29 CA CA Education services: CA Education 84,394,809 0.01 18,377,405 66,017,404 0.02 CA Capital outlay 12,248,399 0.02 2,276,006 9,972,393 0.02 CA Higher education 22,053,551 0.00 14,809,836 7,243,715 0.00 CA Capital outlay 2,992,480 0.00 2,275,114 717,366 0.00 CA Elementary & secondary 58,948,155 0.02 174,466 58,773,689 0.02 CA Capital outlay 9,255,027 0.02 0 9,255,027 0.02 CA Other education 3,393,103 0.00 3,393,103 0 0.00 CA Libraries 1,140,088 3.75 21,572 1,118,516 3.82 CA CA Social services and income maintenance: CA Public welfare 40,209,171 0.03 26,258,258 13,950,913 0.08 CA Cash assistance payments 5,269,694 0.07 0 5,269,694 0.07 CA Vendor payments 24,095,149 0.00 23,000,103 1,095,046 0.00 CA Other public welfare 10,844,328 0.12 3,258,155 7,586,173 0.18 CA Hospitals 13,749,224 0.00 5,168,694 8,580,530 0.00 CA Capital outlay 884,358 0.00 587,663 296,695 0.00 CA Health 10,531,522 0.25 2,125,559 8,405,963 0.31 CA Social insurance administration 328,618 0.00 328,618 0 0.00 CA Veterans services 3,586 0.00 3,586 0 0.00 CA CA Transportation: CA Highways 11,052,652 1.35 5,603,043 5,449,609 2.73 CA Capital outlay 5,313,890 2.12 3,274,205 2,039,685 5.51 CA Air transportation (airports) 2,233,529 2.74 1,915 2,231,614 2.75 CA Parking facilities 269,808 0.46 0 269,808 0.46 CA Sea and inland port facilities 989,431 3.14 0 989,431 3.14 CA Transit subsidies 23,863 0.00 23,863 0 0.00 CA CA Public safety: CA Police protection 11,163,042 1.53 1,183,104 9,979,938 1.71 CA Fire protection 4,231,751 1.08 0 4,231,751 1.08 CA Correction 9,480,704 0.07 5,599,815 3,880,889 0.17 CA Capital outlay 253,969 0.58 114,396 139,573 1.06 CA Protective inspection and regulation 3,332,648 4.85 2,434,560 898,088 17.98 CA CA Environment and housing: CA Natural resources 4,731,009 0.33 3,198,305 1,532,704 1.01 CA Capital outlay 1,257,749 0.17 960,305 297,444 0.73 CA Parks and recreation 4,263,895 2.55 343,819 3,920,076 2.77 CA Capital outlay 1,040,288 8.22 101,190 939,098 9.11 CA Housing and community development 6,870,419 8.13 219,088 6,651,331 8.39 CA Sewerage 4,925,580 0.81 139,207 4,786,373 0.83 CA Capital outlay 1,645,409 2.46 0 1,645,409 2.46 CA Solid waste management 3,185,796 1.35 985,442 2,200,354 1.95 CA Capital outlay 339,082 8.01 695 338,387 8.02 CA CA Governmental administration: CA Financial administration 6,809,521 0.35 4,913,783 1,895,738 1.27 CA Judicial and legal 7,169,353 0.15 2,865,860 4,303,493 0.24 CA General public buildings 769,673 0.23 82,260 687,413 0.26 CA Other governmental administration 3,072,976 4.14 396,038 2,676,938 4.75 CA CA Interest on general debt 10,273,690 2.03 4,141,666 6,132,024 3.40 CA General expenditure, n.e.c CA Miscellaneous commercial activities 1,347 0.00 0 1,347 0.00 CA Other and unallocable 15,752,084 2.17 6,530,933 9,221,151 3.70 CA CA Utility expenditure 30,601,785 2.10 5,541,795 25,059,990 2.57 CA Capital outlay 5,771,286 2.43 0 5,771,286 2.43 CA Water supply 9,539,644 4.04 0 9,539,644 4.04 CA Electric power 13,169,415 3.61 5,538,054 7,631,361 6.23 CA Gas supply 156,635 17.06 0 156,635 17.06 CA Transit 7,736,091 2.04 3,741 7,732,350 2.04 CA CA Liquor store expenditure 0 0.00 0 0 0.00 CA CA Insurance trust expenditure 33,044,645 0.06 27,194,376 5,850,269 0.36 CA Unemployment compensation 6,190,362 0.00 6,190,362 0 0.00 CA Employee retirement 20,732,804 0.10 14,882,535 5,850,269 0.36 CA Workers' compensation 2,934,940 0.00 2,934,940 0 0.00 CA Other insurance trust 3,186,539 0.00 3,186,539 0 0.00 CA CA Debt outstanding 269,934,553 1.33 104,008,001 165,926,552 2.16 CA CA Short-term 358,493 0.00 42,000 316,493 0.00 CA Long-term 269,576,060 1.33 103,966,001 165,610,059 2.16 CA Full faith and credit 103,877,821 2.59 44,707,246 59,170,575 4.54 CA Nonguaranteed 165,698,239 1.42 59,258,755 106,439,484 2.22 CA CA Long-term debt by purpose CA Public debt for private purposes 40,384,759 4.46 26,999,950 13,384,809 13.44 CA Education 61,449,525 0.02 30,249,464 31,200,061 0.04 CA Utilities 45,964,597 0.86 11,083,500 34,881,097 1.13 CA Other 121,777,179 2.52 35,633,087 86,144,092 3.56 CA CA Long-term debt issued 55,244,320 1.31 30,524,569 24,719,751 2.93 CA Long-term debt retired 27,125,343 2.32 10,337,316 16,788,027 3.74 CA CA Cash and security holdings 692,747,153 0.29 437,036,200 255,710,953 0.79 CA CA Insurance trust funds 479,260,681 0.02 360,479,605 118,781,076 0.10 CA Unemployment compensation 1,314,320 0.00 1,314,320 0 0.00 CA Employee retirement 462,249,125 0.02 343,468,049 118,781,076 0.10 CA Workers' compensation 14,265,112 0.00 14,265,112 0 0.00 CA Miscellaneous 1,432,124 0.00 1,432,124 0 0.00 CA CA Other than insurance trust funds 213,486,472 0.95 76,556,595 136,929,877 1.48 CA Offsets to debt 51,803,210 3.37 28,979,609 22,823,601 7.65 CA Bond funds 30,651,604 1.76 8,112,508 22,539,096 2.39 CA Other 131,031,658 0.53 39,464,478 91,567,180 0.75