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 CO Revenue 38,743,517 0.32 23,081,951 20,274,188 0.62 CO CO General revenue 28,128,214 0.33 14,956,732 17,784,104 0.53 CO CO Intergovernmental revenue 5,202,774 0.74 4,594,664 5,220,732 0.97 CO From federal government 5,202,774 0.74 4,531,196 671,578 5.71 CO From state government 0 0.00 0 4,549,154 0.79 CO From local government 0 0.00 63,468 0 0.00 CO CO General revenue from own sources 22,925,440 0.38 10,362,068 12,563,372 0.69 CO Taxes 14,581,562 0.32 7,051,457 7,530,105 0.62 CO Property 4,722,286 0.71 0 4,722,286 0.71 CO Sales and gross receipts 5,390,069 0.43 2,894,035 2,496,034 0.94 CO General sales 4,165,468 0.60 1,909,246 2,256,222 1.12 CO Selective sales 1,224,601 0.58 984,789 239,812 2.95 CO Motor fuel 597,558 0.00 597,558 0 0.00 CO Alchoholic beverage 31,317 0.00 31,317 0 0.00 CO Tobacco products 65,144 0.00 65,144 0 0.00 CO Public utilities 127,983 1.34 9,339 118,644 1.44 CO Other selective sales 402,599 1.72 281,431 121,168 5.72 CO Individual income tax 3,413,891 0.00 3,413,891 0 0.00 CO Corporate income tax 239,591 0.00 239,591 0 0.00 CO Motor vehicle license 225,898 0.57 192,923 32,975 3.87 CO Other taxes 589,827 1.21 311,017 278,810 2.57 CO CO Charges and miscellaneous general revenue 8,343,878 0.89 3,310,611 5,033,267 1.48 CO Current charges 5,285,895 1.25 1,854,660 3,431,235 1.93 CO Education 1,838,993 0.00 1,488,356 350,637 0.00 CO Institutions of higher education 1,517,243 0.00 1,476,869 40,374 0.00 CO School lunch sales (gross) 93,009 0.00 0 93,009 0.00 CO Hospitals 1,090,725 0.28 211,864 878,861 0.35 CO Highways 63,670 0.05 862 62,808 0.05 CO Air transportation (airports) 568,778 0.14 0 568,778 0.14 CO Parking facilities 28,697 0.65 0 28,697 0.65 CO Sea and inland port facilities 0 0.00 0 0 0.00 CO Natural resources 26,844 2.98 21,456 5,388 14.85 CO Parks and recreation 240,780 1.08 2,478 238,302 1.10 CO Housing and community development 77,337 4.22 10,627 66,710 4.89 CO Sewerage 520,238 6.24 0 520,238 6.24 CO Solid waste management 64,854 2.32 3,747 61,107 2.46 CO Other charges 764,979 7.44 115,270 649,709 8.77 CO CO Miscellaneous general revenue 3,057,983 1.09 1,455,951 1,602,032 2.08 CO Interest earnings 970,030 0.56 511,507 458,523 1.18 CO Special assessments 350,008 3.82 0 350,008 3.82 CO Sale of property 63,478 4.60 1,653 61,825 4.73 CO Other general revenue 1,674,467 1.64 942,791 731,676 3.76 CO CO Utility revenue 1,760,761 3.22 0 1,760,761 3.22 CO Water supply 893,670 6.32 0 893,670 6.32 CO Electric power 644,259 0.35 0 644,259 0.35 CO Gas supply 152,383 0.31 0 152,383 0.31 CO Transit 70,449 6.45 0 70,449 6.45 CO CO Liquor stores revenue 0 0.00 0 0 0.00 CO CO Insurance trust revenue 8,854,542 0.04 8,125,219 729,323 0.54 CO Unemployment compensation 429,302 0.00 429,302 0 0.00 CO Employee retirement 7,736,623 0.05 7,007,300 729,323 0.54 CO Workers' compensation 629,063 0.00 629,063 0 0.00 CO Other insurance trust revenue 59,554 0.00 59,554 0 0.00 CO CO Expenditure 34,395,154 0.51 18,060,533 21,203,525 0.83 CO CO By character and object: CO Intergovernmental expenditure 2,920 0.00 4,860,577 11,247 1.60 CO Direct expenditure 34,392,234 0.51 13,199,956 21,192,278 0.83 CO Current operation 23,462,807 0.48 8,485,058 14,977,749 0.76 CO Capital outlay 5,770,434 1.83 1,123,706 4,646,728 2.27 CO Construction 4,496,178 1.83 995,607 3,500,571 2.35 CO Other capital outlay 1,274,256 4.56 128,099 1,146,157 5.07 CO Assistance and subsidies 218,402 0.81 161,239 57,163 3.09 CO Interest on debt 1,647,777 0.88 414,492 1,233,285 1.18 CO Insurance benefits and repayments 3,292,814 0.16 3,015,461 277,353 1.85 CO Exhibit: Salaries and wages 10,411,410 0.50 2,796,221 7,615,189 0.68 CO CO Direct expenditure by function 34,392,234 0.51 13,199,956 21,192,278 0.83 CO Direct general expenditure 28,423,686 0.51 10,174,071 18,249,615 0.79 CO Capital outlay 4,664,213 1.85 1,123,703 3,540,510 2.44 CO Other direct general expenditure 23,759,473 0.45 9,050,368 14,709,105 0.73 CO CO Education services: CO Education 9,702,426 0.00 3,059,132 6,643,294 0.00 CO Capital outlay 1,132,407 0.00 272,426 859,981 0.00 CO Higher education 2,877,538 0.00 2,775,269 102,269 0.00 CO Capital outlay 271,242 0.00 270,450 792 0.00 CO Elementary & secondary 6,541,124 0.00 99 6,541,025 0.00 CO Capital outlay 859,191 0.00 2 859,189 0.00 CO Other education 283,764 0.00 283,764 0 0.00 CO Libraries 211,256 3.13 1,246 210,010 3.15 CO CO Social services and income maintenance: CO Public welfare 3,182,734 0.24 2,616,770 565,964 1.36 CO Cash assistance payments 57,163 3.09 0 57,163 3.09 CO Vendor payments 2,171,548 0.02 2,144,653 26,895 1.76 CO Other public welfare 954,023 0.89 472,117 481,906 1.76 CO Hospitals 1,450,407 0.12 325,203 1,125,204 0.16 CO Capital outlay 201,814 0.55 633 201,181 0.56 CO Health 976,499 1.02 732,163 244,336 4.07 CO Social insurance administration 64,838 0.00 64,838 0 0.00 CO Veterans services 886 0.00 886 0 0.00 CO CO Transportation: CO Highways 2,439,143 1.91 1,098,746 1,340,397 3.48 CO Capital outlay 1,461,399 3.00 775,781 685,618 6.39 CO Air transportation (airports) 418,129 0.86 1,287 416,842 0.86 CO Parking facilities 17,366 4.41 0 17,366 4.41 CO Sea and inland port facilities 0 0.00 0 0 0.00 CO Transit subsidies 0 0.00 0 0 0.00 CO CO Public safety: CO Police protection 1,098,385 0.83 99,142 999,243 0.91 CO Fire protection 503,782 5.00 0 503,782 5.00 CO Correction 830,827 0.19 594,682 236,145 0.66 CO Capital outlay 12,433 0.00 8,003 4,430 0.00 CO Protective inspection and regulation 128,226 1.48 93,000 35,226 5.40 CO CO Environment and housing: CO Natural resources 280,787 1.10 182,488 98,299 3.14 CO Capital outlay 53,988 0.00 6,186 47,802 0.00 CO Parks and recreation 951,308 3.48 63,534 887,774 3.72 CO Capital outlay 232,491 13.32 13,989 218,502 14.17 CO Housing and community development 505,496 2.25 72,048 433,448 2.63 CO Sewerage 605,334 4.11 1,491 603,843 4.12 CO Capital outlay 231,712 9.23 2 231,710 9.23 CO Solid waste management 81,689 7.84 20,316 61,373 10.44 CO Capital outlay 5,235 12.78 227 5,008 13.35 CO CO Governmental administration: CO Financial administration 560,245 1.44 181,146 379,099 2.13 CO Judicial and legal 401,747 0.45 209,536 192,211 0.94 CO General public buildings 213,805 4.39 13,967 199,838 4.70 CO Other governmental administration 448,390 2.00 53,027 395,363 2.27 CO CO Interest on general debt 1,460,715 0.89 408,130 1,052,585 1.23 CO General expenditure, n.e.c CO Miscellaneous commercial activities 0 0.00 0 0 0.00 CO Other and unallocable 1,889,266 5.96 281,293 1,607,973 7.00 CO CO Utility expenditure 2,675,734 3.43 10,424 2,665,310 3.44 CO Capital outlay 1,106,221 4.31 3 1,106,218 4.31 CO Water supply 1,409,077 5.53 10,424 1,398,653 5.57 CO Electric power 627,675 5.83 0 627,675 5.83 CO Gas supply 147,618 4.47 0 147,618 4.47 CO Transit 491,364 1.73 0 491,364 1.73 CO CO Liquor store expenditure 0 0.00 0 0 0.00 CO CO Insurance trust expenditure 3,292,814 0.16 3,015,461 277,353 1.85 CO Unemployment compensation 568,098 0.00 568,098 0 0.00 CO Employee retirement 2,217,467 0.23 1,940,114 277,353 1.85 CO Workers' compensation 472,342 0.00 472,342 0 0.00 CO Other insurance trust 34,907 0.00 34,907 0 0.00 CO CO Debt outstanding 33,841,100 0.83 9,874,764 23,966,336 1.18 CO CO Short-term 570,397 11.32 404,017 166,380 38.80 CO Long-term 33,270,703 0.80 9,470,747 23,799,956 1.11 CO Full faith and credit 9,040,515 2.26 1,389 9,039,126 2.26 CO Nonguaranteed 24,230,188 0.79 9,469,358 14,760,830 1.29 CO CO Long-term debt by purpose CO Public debt for private purposes 8,187,442 0.28 6,414,431 1,773,011 1.27 CO Education 6,278,013 0.00 733,527 5,544,486 0.00 CO Utilities 4,038,088 3.64 135,165 3,902,923 3.77 CO Other 14,767,160 1.58 2,187,624 12,579,536 1.86 CO CO Long-term debt issued 5,238,060 1.43 2,268,919 2,969,141 2.52 CO Long-term debt retired 2,995,470 1.79 851,461 2,144,009 2.50 CO CO Cash and security holdings 68,086,912 0.24 47,441,031 20,645,881 0.79 CO CO Insurance trust funds 38,487,036 0.09 33,515,582 4,971,454 0.68 CO Unemployment compensation 121,835 0.00 121,835 0 0.00 CO Employee retirement 36,662,834 0.09 31,691,380 4,971,454 0.68 CO Workers' compensation 1,654,360 0.00 1,654,360 0 0.00 CO Miscellaneous 48,007 0.00 48,007 0 0.00 CO CO Other than insurance trust funds 29,599,876 0.54 13,925,449 15,674,427 1.02 CO Offsets to debt 10,890,808 0.66 8,333,684 2,557,124 2.80 CO Bond funds 2,962,458 1.89 79,034 2,883,424 1.94 CO Other 15,746,610 0.88 5,512,731 10,233,879 1.36