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 GA Revenue 57,901,995 0.11 34,814,306 32,100,697 0.22 GA GA General revenue 47,336,438 0.12 28,204,763 28,144,683 0.21 GA GA Intergovernmental revenue 9,903,293 0.24 9,095,862 9,820,439 0.31 GA From federal government 9,903,293 0.24 9,040,059 863,234 2.71 GA From state government 0 0.00 0 8,957,205 0.27 GA From local government 0 0.00 55,803 0 0.00 GA GA General revenue from own sources 37,433,145 0.14 19,108,901 18,324,244 0.28 GA Taxes 25,654,760 0.13 14,570,573 11,084,187 0.31 GA Property 7,844,826 0.32 65,118 7,779,708 0.33 GA Sales and gross receipts 9,422,758 0.22 6,468,785 2,953,973 0.70 GA General sales 7,100,684 0.21 4,921,337 2,179,347 0.70 GA Selective sales 2,322,074 0.61 1,547,448 774,626 1.83 GA Motor fuel 755,994 0.00 755,994 0 0.00 GA Alchoholic beverage 266,338 0.92 149,801 116,537 2.11 GA Tobacco products 227,348 0.00 227,348 0 0.00 GA Public utilities 221,368 2.75 0 221,368 2.75 GA Other selective sales 851,026 0.87 414,305 436,721 1.69 GA Individual income tax 6,830,486 0.00 6,830,486 0 0.00 GA Corporate income tax 494,701 0.00 494,701 0 0.00 GA Motor vehicle license 280,247 0.00 279,991 256 0.00 GA Other taxes 781,742 0.52 431,492 350,250 1.17 GA GA Charges and miscellaneous general revenue 11,778,385 0.26 4,538,328 7,240,057 0.42 GA Current charges 7,565,940 0.29 2,388,566 5,177,374 0.42 GA Education 1,753,463 0.00 1,477,583 275,880 0.00 GA Institutions of higher education 1,484,026 0.00 1,475,168 8,858 0.00 GA School lunch sales (gross) 199,336 0.00 0 199,336 0.00 GA Hospitals 3,023,175 0.01 373,290 2,649,885 0.02 GA Highways 21,857 0.00 21,857 0 0.00 GA Air transportation (airports) 455,395 0.94 582 454,813 0.94 GA Parking facilities 4,792 2.33 0 4,792 2.33 GA Sea and inland port facilities 128,952 0.00 128,952 0 0.00 GA Natural resources 28,555 0.82 28,379 176 132.48 GA Parks and recreation 207,556 2.05 124,304 83,252 5.12 GA Housing and community development 91,526 2.84 1,508 90,018 2.88 GA Sewerage 704,593 1.75 0 704,593 1.75 GA Solid waste management 432,900 1.39 490 432,410 1.39 GA Other charges 713,176 2.20 231,621 481,555 3.25 GA GA Miscellaneous general revenue 4,212,445 0.46 2,149,762 2,062,683 0.94 GA Interest earnings 949,404 0.66 225,628 723,776 0.87 GA Special assessments 40,544 2.85 0 40,544 2.85 GA Sale of property 12,124 101.00 0 12,124 101.00 GA Other general revenue 3,210,373 0.44 1,924,134 1,286,239 1.11 GA GA Utility revenue 3,303,787 0.85 2,353 3,301,434 0.85 GA Water supply 1,183,908 1.77 0 1,183,908 1.77 GA Electric power 1,355,384 0.51 0 1,355,384 0.51 GA Gas supply 646,589 2.60 0 646,589 2.60 GA Transit 117,906 0.00 2,353 115,553 0.00 GA GA Liquor stores revenue 0 0.00 0 0 0.00 GA GA Insurance trust revenue 7,261,770 0.03 6,607,190 654,580 0.36 GA Unemployment compensation 682,270 0.00 682,270 0 0.00 GA Employee retirement 6,555,251 0.04 5,900,671 654,580 0.36 GA Workers' compensation 0 0.00 0 0 0.00 GA Other insurance trust revenue 24,249 0.00 24,249 0 0.00 GA GA Expenditure 58,434,968 0.33 34,196,775 33,637,055 0.58 GA GA By character and object: GA Intergovernmental expenditure 0 0.00 9,335,405 63,457 1.40 GA Direct expenditure 58,434,968 0.33 24,861,370 33,573,598 0.58 GA Current operation 43,443,946 0.33 17,587,719 25,856,227 0.55 GA Capital outlay 8,575,611 1.31 2,434,332 6,141,279 1.82 GA Construction 6,764,741 1.53 1,954,477 4,810,264 2.15 GA Other capital outlay 1,810,870 2.30 479,855 1,331,015 3.13 GA Assistance and subsidies 1,052,824 0.00 1,052,824 0 0.00 GA Interest on debt 1,723,859 0.54 461,191 1,262,668 0.74 GA Insurance benefits and repayments 3,638,728 0.05 3,325,304 313,424 0.56 GA Exhibit: Salaries and wages 17,473,571 0.07 3,990,821 13,482,750 0.09 GA GA Direct expenditure by function 58,434,968 0.33 24,861,370 33,573,598 0.58 GA Direct general expenditure 50,211,234 0.24 21,533,793 28,677,441 0.42 GA Capital outlay 7,166,003 1.22 2,434,330 4,731,673 1.85 GA Other direct general expenditure 43,045,231 0.15 19,099,463 23,945,768 0.27 GA GA Education services: GA Education 19,238,637 0.00 5,731,010 13,507,627 0.00 GA Capital outlay 2,672,438 0.00 903,925 1,768,513 0.00 GA Higher education 4,479,027 0.00 4,452,508 26,519 0.00 GA Capital outlay 807,165 0.00 806,363 802 0.00 GA Elementary & secondary 13,481,108 0.00 0 13,481,108 0.00 GA Capital outlay 1,767,711 0.00 0 1,767,711 0.00 GA Other education 1,278,502 0.00 1,278,502 0 0.00 GA Libraries 131,213 4.15 0 131,213 4.15 GA GA Social services and income maintenance: GA Public welfare 8,693,410 0.06 8,546,812 146,598 3.35 GA Cash assistance payments 359,689 0.00 359,689 0 0.00 GA Vendor payments 7,275,056 0.00 7,275,056 0 0.00 GA Other public welfare 1,058,665 0.46 912,067 146,598 3.35 GA Hospitals 3,503,953 0.02 687,846 2,816,107 0.03 GA Capital outlay 193,218 0.35 10,850 182,368 0.37 GA Health 1,592,355 0.96 608,801 983,554 1.56 GA Social insurance administration 156,448 0.00 156,448 0 0.00 GA Veterans services 33,966 0.00 33,966 0 0.00 GA GA Transportation: GA Highways 2,436,139 2.38 1,393,760 1,042,379 5.57 GA Capital outlay 1,709,238 3.26 1,205,352 503,886 11.07 GA Air transportation (airports) 597,792 3.31 3,005 594,787 3.33 GA Parking facilities 1,509 18.51 0 1,509 18.51 GA Sea and inland port facilities 153,410 0.00 153,410 0 0.00 GA Transit subsidies 0 0.00 0 0 0.00 GA GA Public safety: GA Police protection 1,655,362 0.70 222,518 1,432,844 0.81 GA Fire protection 716,581 1.57 0 716,581 1.57 GA Correction 1,842,034 1.32 1,257,404 584,630 4.16 GA Capital outlay 78,540 30.32 23,952 54,588 43.63 GA Protective inspection and regulation 212,150 1.13 89,359 122,791 1.96 GA GA Environment and housing: GA Natural resources 539,673 0.26 518,165 21,508 6.49 GA Capital outlay 72,587 1.72 66,884 5,703 21.93 GA Parks and recreation 661,630 3.24 139,116 522,514 4.10 GA Capital outlay 184,896 11.19 6,881 178,015 11.62 GA Housing and community development 753,346 4.33 36,936 716,410 4.55 GA Sewerage 1,185,653 2.83 0 1,185,653 2.83 GA Capital outlay 669,984 4.59 0 669,984 4.59 GA Solid waste management 518,213 2.22 23,215 494,998 2.33 GA Capital outlay 60,334 8.15 22,958 37,376 13.15 GA GA Governmental administration: GA Financial administration 749,661 0.69 410,530 339,131 1.53 GA Judicial and legal 783,381 0.85 183,907 599,474 1.12 GA General public buildings 353,679 4.66 88,247 265,432 6.21 GA Other governmental administration 680,610 2.51 54,822 625,788 2.74 GA GA Interest on general debt 1,124,966 0.56 461,191 663,775 0.95 GA General expenditure, n.e.c GA Miscellaneous commercial activities 0 0.00 0 0 0.00 GA Other and unallocable 1,895,463 2.71 733,325 1,162,138 4.43 GA GA Utility expenditure 4,585,006 3.27 2,273 4,582,733 3.28 GA Capital outlay 1,409,608 3.33 2 1,409,606 3.33 GA Water supply 2,001,771 3.39 0 2,001,771 3.39 GA Electric power 1,368,707 6.40 0 1,368,707 6.40 GA Gas supply 587,063 11.35 0 587,063 11.35 GA Transit 627,465 0.00 2,273 625,192 0.00 GA GA Liquor store expenditure 0 0.00 0 0 0.00 GA GA Insurance trust expenditure 3,638,728 0.05 3,325,304 313,424 0.56 GA Unemployment compensation 793,647 0.00 793,647 0 0.00 GA Employee retirement 2,742,846 0.06 2,429,422 313,424 0.56 GA Workers' compensation 0 0.00 0 0 0.00 GA Other insurance trust 102,235 0.00 102,235 0 0.00 GA GA Debt outstanding 34,848,073 0.83 8,664,363 26,183,710 1.10 GA GA Short-term 599,836 7.11 0 599,836 7.11 GA Long-term 34,248,237 0.84 8,664,363 25,583,874 1.12 GA Full faith and credit 16,213,373 0.52 6,566,495 9,646,878 0.87 GA Nonguaranteed 18,034,864 1.52 2,097,868 15,936,996 1.72 GA GA Long-term debt by purpose GA Public debt for private purposes 4,489,720 0.96 1,854,411 2,635,309 1.63 GA Education 3,359,556 0.85 0 3,359,556 0.85 GA Utilities 12,737,761 2.15 0 12,737,761 2.15 GA Other 13,661,200 0.74 6,809,952 6,851,248 1.48 GA GA Long-term debt issued 5,258,759 3.94 1,188,320 4,070,439 5.09 GA Long-term debt retired 5,004,649 0.63 1,414,141 3,590,508 0.87 GA GA Cash and security holdings 90,866,843 0.23 64,062,476 26,804,367 0.79 GA GA Insurance trust funds 62,399,027 0.01 57,428,451 4,970,576 0.14 GA Unemployment compensation 852,650 0.00 852,650 0 0.00 GA Employee retirement 61,537,176 0.01 56,566,600 4,970,576 0.14 GA Workers' compensation 0 0.00 0 0 0.00 GA Miscellaneous 9,201 0.00 9,201 0 0.00 GA GA Other than insurance trust funds 28,467,816 0.75 6,634,025 21,833,791 0.98 GA Offsets to debt 6,651,628 0.49 1,960,933 4,690,695 0.69 GA Bond funds 5,808,024 1.97 1,394,026 4,413,998 2.60 GA Other 16,008,164 1.02 3,279,066 12,729,098 1.28