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

DE Revenue                                                     7,102,128     0.22       5,697,849       2,411,826     0.71
DE                                                                                                                        
DE  General revenue                                            6,249,407     0.24       5,144,482       2,112,472     0.78
DE                                                                                                                        
DE     Intergovernmental revenue                               1,092,018     0.01       1,054,363       1,045,202     0.21
DE        From federal government                              1,092,018     0.01       1,022,292          69,726     0.11
DE        From state government                                        0     0.00               0         975,476     0.22
DE        From local government                                        0     0.00          32,071               0     0.00
DE                                                                                                                        
DE     General revenue from own sources                        5,157,389     0.29       4,090,119       1,067,270     1.42
DE       Taxes                                                 2,994,328     0.43       2,375,482         618,846     2.06
DE        Property                                               453,198     1.14               0         453,198     1.14
DE        Sales and gross receipts                               394,434     1.20         383,383          11,051    42.66
DE           General sales                                             0     0.00               0               0     0.00
DE           Selective sales                                     394,434     1.20         383,383          11,051    42.66
DE              Motor fuel                                       112,435     0.00         112,435               0     0.00
DE              Alchoholic beverage                               13,385     0.00          13,385               0     0.00
DE              Tobacco products                                  75,479     0.00          75,479               0     0.00
DE              Public utilities                                  38,759     0.17          35,536           3,223     2.02
DE              Other selective sales                            154,376     3.06         146,548           7,828    60.30
DE       Individual income tax                                   827,984     0.00         781,212          46,772     0.00
DE       Corporate income tax                                    217,768     0.00         217,768               0     0.00
DE       Motor vehicle license                                    33,592     0.00          33,592               0     0.00
DE       Other taxes                                           1,067,352     0.54         959,527         107,825     5.37
DE                                                                                                                        
DE       Charges and miscellaneous general revenue             2,163,061     0.23       1,714,637         448,424     1.10
DE         Current charges                                     1,017,977     0.45         715,471         302,506     1.51
DE          Education                                            391,889     0.00         376,562          15,327     0.00
DE             Institutions  of higher education                 376,560     0.00         376,560               0     0.00
DE             School lunch sales (gross)                         14,571     0.00               0          14,571     0.00
DE          Hospitals                                             28,637     0.00          28,637               0     0.00
DE          Highways                                             184,855     0.00          95,560          89,295     0.00
DE          Air transportation (airports)                          5,228     0.00               0           5,228     0.00
DE          Parking facilities                                     7,976     0.00               0           7,976     0.00
DE          Sea and inland port facilities                        25,708     0.00          25,708               0     0.00
DE          Natural resources                                      4,258     0.00           4,258               0     0.00
DE          Parks and recreation                                  12,031     0.00           8,857           3,174     0.00
DE          Housing and community development                      5,208     0.00             327           4,881     0.00
DE          Sewerage                                             120,435     3.02               0         120,435     3.02
DE          Solid waste management                                57,566     0.73          51,560           6,006     7.02
DE          Other charges                                        174,186     1.03         124,002          50,184     3.59
DE                                                                                                                        
DE     Miscellaneous general revenue                           1,145,084     0.04         999,166         145,918     0.28
DE       Interest earnings                                       268,882     0.09         219,129          49,753     0.48
DE       Special assessments                                     315,759     0.00         296,092          19,667     0.00
DE       Sale of property                                          3,469     0.00             182           3,287     0.00
DE       Other general revenue                                   556,974     0.05         483,763          73,211     0.38
DE                                                                                                                        
DE Utility revenue                                               236,047     0.62           9,814         226,233     0.64
DE    Water supply                                                41,831     3.48               0          41,831     3.48
DE    Electric power                                             184,402     0.00               0         184,402     0.00
DE    Gas supply                                                       0     0.00               0               0     0.00
DE    Transit                                                      9,814     0.00           9,814               0     0.00
DE                                                                                                                        
DE Liquor stores revenue                                               0     0.00               0               0     0.00
DE                                                                                                                        
DE Insurance trust revenue                                       616,674     0.00         543,553          73,121     0.00
DE    Unemployment compensation                                   91,065     0.00          91,065               0     0.00
DE    Employee retirement                                        518,782     0.00         445,661          73,121     0.00
DE    Workers' compensation                                        6,827     0.00           6,827               0     0.00
DE    Other insurance trust revenue                                    0     0.00               0               0     0.00
DE                                                                                                                        
DE Expenditure                                                 6,921,977     0.19       5,387,960       2,472,698     0.54
DE                                                                                                                        
DE By character and object:                                                                                               
DE    Intergovernmental expenditure                                1,018     0.00         922,710          16,989     0.00
DE    Direct expenditure                                       6,920,959     0.19       4,465,250       2,455,709     0.54
DE       Current operation                                     5,258,825     0.22       3,306,621       1,952,204     0.58
DE       Capital outlay                                          825,998     0.19         442,787         383,211     0.40
DE          Construction                                         653,977     0.15         306,237         347,740     0.28
DE          Other capital outlay                                 172,021     0.77         136,550          35,471     3.72
DE       Assistance and subsidies                                 86,233     0.00          86,233               0     0.00
DE       Interest on debt                                        316,173     0.29         227,926          88,247     1.02
DE       Insurance benefits and repayments                       433,730     0.00         401,683          32,047     0.00
DE       Exhibit: Salaries and wages                           2,747,497     0.16       1,796,800         950,697     0.45
DE                                                                                                                        
DE    Direct expenditure by function                           6,920,959     0.19       4,465,250       2,455,709     0.54
DE  Direct general expenditure                                 6,190,889     0.20       3,991,904       2,198,985     0.57
DE     Capital outlay                                            788,260     0.19         434,582         353,678     0.43
DE     Other direct general expenditure                        5,402,629     0.20       3,557,322       1,845,307     0.60
DE                                                                                                                        
DE     Education services:                                                                                                
DE        Education                                            2,191,096     0.00         872,625       1,318,471     0.00
DE              Capital outlay                                   212,671     0.00          54,419         158,252     0.00
DE           Higher education                                    694,892     0.00         694,892               0     0.00
DE              Capital outlay                                    52,101     0.00          52,101               0     0.00
DE           Elementary & secondary                            1,348,726     0.00          30,255       1,318,471     0.00
DE              Capital outlay                                   158,252     0.00               0         158,252     0.00
DE           Other education                                     147,478     0.00         147,478               0     0.00
DE        Libraries                                               24,176     0.00           3,937          20,239     0.00
DE                                                                                                                        
DE     Social services and income maintenance:                                                                            
DE        Public welfare                                       1,020,405     0.00       1,020,244             161     0.00
DE           Cash assistance payments                             21,613     0.00          21,613               0     0.00
DE           Vendor payments                                     766,147     0.00         766,147               0     0.00
DE           Other public welfare                                232,645     0.00         232,484             161     0.00
DE        Hospitals                                               56,802     0.00          56,802               0     0.00
DE           Capital outlay                                        2,776     0.00           2,776               0     0.00
DE        Health                                                 291,692     0.00         271,946          19,746     0.00
DE        Social insurance administration                         13,608     0.00          13,608               0     0.00
DE        Veterans services                                            0     0.00               0               0     0.00
DE                                                                                                                        
DE     Transportation:                                                                                                    
DE        Highways                                               497,737     0.55         386,658         111,079     2.49
DE           Capital outlay                                      299,920     0.30         272,862          27,058     3.28
DE        Air transportation (airports)                           14,539     0.00               0          14,539     0.00
DE        Parking facilities                                       4,793     0.00               0           4,793     0.00
DE        Sea and inland port facilities                          29,245     0.00          29,245               0     0.00
DE        Transit subsidies                                            0     0.00               0               0     0.00
DE                                                                                                                        
DE     Public safety:                                                                                                     
DE        Police protection                                      201,616     1.26          75,960         125,656     2.01
DE        Fire protection                                         21,927     0.05               0          21,927     0.05
DE        Correction                                             202,782     0.00         202,782               0     0.00
DE           Capital outlay                                        6,199     0.00           6,199               0     0.00
DE        Protective inspection and regulation                    57,835     0.00          47,063          10,772     0.00
DE                                                                                                                        
DE     Environment and housing:                                                                                           
DE        Natural resources                                       89,027     4.73          82,492           6,535    64.42
DE           Capital outlay                                       16,759     3.10          15,833             926    56.08
DE        Parks and recreation                                    85,363     1.62          44,800          40,563     3.40
DE           Capital outlay                                       35,609     0.00          17,273          18,336     0.00
DE        Housing and community development                      107,806     0.00          50,994          56,812     0.00
DE        Sewerage                                               177,696     2.05               0         177,696     2.05
DE           Capital outlay                                       81,966     0.87               0          81,966     0.87
DE        Solid waste management                                  50,876     3.99          37,392          13,484    15.07
DE           Capital outlay                                        9,205     0.00           8,077           1,128     0.00
DE                                                                                                                        
DE     Governmental administration:                                                                                       
DE        Financial administration                               210,614     1.36         180,188          30,426     9.45
DE        Judicial and legal                                     125,212     0.00         113,197          12,015     0.00
DE        General public buildings                                83,186     0.00          47,376          35,810     0.00
DE        Other governmental administration                       80,367     0.00          32,966          47,401     0.00
DE                                                                                                                        
DE     Interest on general debt                                  308,477     0.10         227,926          80,551     0.37
DE     General expenditure, n.e.c                                                                                         
DE        Miscellaneous commercial activities                          0     0.00               0               0     0.00
DE        Other and unallocable                                  244,012     0.13         193,703          50,309     0.65
DE                                                                                                                        
DE  Utility expenditure                                          296,340     0.52          71,663         224,677     0.69
DE        Capital outlay                                          37,738     0.00           8,205          29,533     0.00
DE     Water supply                                               52,388     2.97               0          52,388     2.97
DE     Electric power                                            172,289     0.00               0         172,289     0.00
DE     Gas supply                                                      0     0.00               0               0     0.00
DE     Transit                                                    71,663     0.00          71,663               0     0.00
DE                                                                                                                        
DE  Liquor store expenditure                                           0     0.00               0               0     0.00
DE                                                                                                                        
DE  Insurance trust expenditure                                  433,730     0.00         401,683          32,047     0.00
DE     Unemployment compensation                                 121,095     0.00         121,095               0     0.00
DE     Employee retirement                                       306,478     0.00         274,431          32,047     0.00
DE     Workers' compensation                                       6,157     0.00           6,157               0     0.00
DE     Other insurance trust                                           0     0.00               0               0     0.00
DE                                                                                                                        
DE Debt outstanding                                            6,052,627     0.29       4,158,118       1,894,509     0.93
DE                                                                                                                        
DE  Short-term                                                    11,046     0.00           3,589           7,457     0.00
DE  Long-term                                                  6,041,581     0.29       4,154,529       1,887,052     0.93
DE     Full faith and credit                                   2,161,986     0.34         990,321       1,171,665     0.62
DE     Nonguaranteed                                           3,879,595     0.27       3,164,208         715,387     1.45
DE                                                                                                                        
DE  Long-term debt by purpose                                                                                             
DE     Public debt for private purposes                        2,599,405     0.00       2,174,164         425,241     0.00
DE     Education                                                 846,742     0.00         460,492         386,250     0.00
DE     Utilities                                                 142,988     7.28               0         142,988     7.28
DE     Other                                                   2,452,446     0.30       1,519,873         932,573     0.78
DE                                                                                                                        
DE  Long-term debt issued                                      1,002,677     0.75         621,512         381,165     1.98
DE  Long-term debt retired                                       982,158     0.74         816,169         165,989     4.37
DE                                                                                                                        
DE Cash and security holdings                                 13,115,602     0.18      11,244,204       1,871,398     1.26
DE                                                                                                                        
DE  Insurance trust funds                                      6,196,594     0.00       5,751,966         444,628     0.00
DE     Unemployment compensation                                 229,543     0.00         229,543               0     0.00
DE     Employee retirement                                     5,965,536     0.00       5,520,908         444,628     0.00
DE     Workers' compensation                                       1,515     0.00           1,515               0     0.00
DE     Miscellaneous                                                   0     0.00               0               0     0.00
DE                                                                                                                        
DE  Other than insurance trust funds                           6,919,008     0.34       5,492,238       1,426,770     1.65
DE     Offsets to debt                                         2,695,200     0.00       2,207,507         487,693     0.00
DE     Bond funds                                                365,460     0.87         193,396         172,064     1.86
DE     Other                                                   3,858,348     0.58       3,091,335         767,013     2.93