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 ID Revenue 9,754,123 0.28 7,112,364 4,172,400 0.76 ID ID General revenue 7,757,897 0.23 5,309,905 3,978,633 0.58 ID ID Intergovernmental revenue 1,874,964 0.20 1,741,394 1,664,211 0.86 ID From federal government 1,874,964 0.20 1,735,963 139,001 2.69 ID From state government 0 0.00 0 1,525,210 0.94 ID From local government 0 0.00 5,431 0 0.00 ID ID General revenue from own sources 5,882,933 0.30 3,568,511 2,314,422 0.76 ID Taxes 3,805,827 0.39 2,647,790 1,158,037 1.30 ID Property 1,084,470 1.38 0 1,084,470 1.38 ID Sales and gross receipts 1,426,827 0.05 1,403,155 23,672 3.23 ID General sales 1,036,924 0.02 1,036,924 0 0.00 ID Selective sales 389,903 0.20 366,231 23,672 3.23 ID Motor fuel 218,019 0.00 218,019 0 0.00 ID Alchoholic beverage 6,621 0.00 6,609 12 0.00 ID Tobacco products 52,271 0.00 52,271 0 0.00 ID Public utilities 15,495 3.92 1,827 13,668 4.44 ID Other selective sales 97,497 0.49 87,505 9,992 4.81 ID Individual income tax 907,795 0.00 907,795 0 0.00 ID Corporate income tax 103,784 0.00 103,784 0 0.00 ID Motor vehicle license 112,411 0.15 107,269 5,142 3.29 ID Other taxes 170,540 0.85 125,787 44,753 3.25 ID ID Charges and miscellaneous general revenue 2,077,106 0.40 920,721 1,156,385 0.72 ID Current charges 1,467,516 0.45 470,037 997,479 0.66 ID Education 350,441 0.00 271,885 78,556 0.00 ID Institutions of higher education 320,277 0.00 271,354 48,923 0.00 ID School lunch sales (gross) 25,748 0.00 0 25,748 0.00 ID Hospitals 526,971 1.15 22,891 504,080 1.20 ID Highways 13,622 8.41 10,074 3,548 32.29 ID Air transportation (airports) 27,498 0.03 6 27,492 0.03 ID Parking facilities 769 0.00 0 769 0.00 ID Sea and inland port facilities 767 0.00 0 767 0.00 ID Natural resources 73,707 1.32 62,704 11,003 8.84 ID Parks and recreation 23,156 0.09 626 22,530 0.09 ID Housing and community development 15,918 0.03 9,810 6,108 0.08 ID Sewerage 121,464 1.64 0 121,464 1.64 ID Solid waste management 85,779 3.11 0 85,779 3.11 ID Other charges 227,424 1.77 92,041 135,383 2.98 ID ID Miscellaneous general revenue 609,590 0.76 450,684 158,906 2.92 ID Interest earnings 245,084 0.40 197,191 47,893 2.04 ID Special assessments 26,171 10.39 0 26,171 10.39 ID Sale of property 5,876 15.41 0 5,876 15.41 ID Other general revenue 332,459 0.98 253,493 78,966 4.13 ID ID Utility revenue 192,923 11.22 0 192,923 11.22 ID Water supply 107,665 20.11 0 107,665 20.11 ID Electric power 83,531 0.00 0 83,531 0.00 ID Gas supply 0 0.00 0 0 0.00 ID Transit 1,727 0.00 0 1,727 0.00 ID ID Liquor stores revenue 76,766 0.00 76,766 0 0.00 ID ID Insurance trust revenue 1,726,537 0.00 1,725,693 844 0.00 ID Unemployment compensation 134,534 0.00 134,534 0 0.00 ID Employee retirement 1,422,711 0.00 1,421,867 844 0.00 ID Workers' compensation 169,292 0.00 169,292 0 0.00 ID Other insurance trust revenue 0 0.00 0 0 0.00 ID ID Expenditure 8,425,980 0.48 5,762,624 4,163,388 0.96 ID ID By character and object: ID Intergovernmental expenditure 0 0.00 1,496,785 3,247 0.00 ID Direct expenditure 8,425,980 0.48 4,265,839 4,160,141 0.96 ID Current operation 6,383,016 0.43 2,848,421 3,534,595 0.78 ID Capital outlay 1,081,275 2.23 539,447 541,828 4.46 ID Construction 839,822 1.64 464,992 374,830 3.68 ID Other capital outlay 241,453 8.42 74,455 166,998 12.17 ID Assistance and subsidies 132,217 0.00 132,212 5 0.00 ID Interest on debt 215,914 0.92 133,790 82,124 2.42 ID Insurance benefits and repayments 613,558 0.00 611,969 1,589 0.00 ID Exhibit: Salaries and wages 2,612,915 0.40 817,284 1,795,631 0.58 ID ID Direct expenditure by function 8,425,980 0.48 4,265,839 4,160,141 0.96 ID Direct general expenditure 7,539,952 0.35 3,596,254 3,943,698 0.68 ID Capital outlay 1,029,263 1.35 539,447 489,816 2.83 ID Other direct general expenditure 6,510,689 0.31 3,056,807 3,453,882 0.58 ID ID Education services: ID Education 2,636,444 0.00 818,862 1,817,582 0.00 ID Capital outlay 334,816 0.00 148,201 186,615 0.00 ID Higher education 825,890 0.00 713,800 112,090 0.00 ID Capital outlay 141,111 0.00 137,693 3,418 0.00 ID Elementary & secondary 1,705,492 0.00 0 1,705,492 0.00 ID Capital outlay 183,197 0.00 0 183,197 0.00 ID Other education 105,062 0.00 105,062 0 0.00 ID Libraries 34,476 11.84 3,184 31,292 13.05 ID ID Social services and income maintenance: ID Public welfare 1,231,223 0.08 1,197,420 33,803 2.84 ID Cash assistance payments 90,450 0.00 90,445 5 0.00 ID Vendor payments 956,061 0.07 941,695 14,366 4.35 ID Other public welfare 184,712 0.37 165,280 19,432 3.51 ID Hospitals 540,509 1.11 39,186 501,323 1.20 ID Capital outlay 35,871 2.29 963 34,908 2.36 ID Health 156,619 0.39 93,253 63,366 0.96 ID Social insurance administration 37,836 0.00 37,836 0 0.00 ID Veterans services 0 0.00 0 0 0.00 ID ID Transportation: ID Highways 653,620 1.89 411,959 241,661 5.10 ID Capital outlay 358,142 2.24 270,870 87,272 9.20 ID Air transportation (airports) 66,304 0.02 3,276 63,028 0.02 ID Parking facilities 1,210 0.00 0 1,210 0.00 ID Sea and inland port facilities 1,338 1.77 0 1,338 1.77 ID Transit subsidies 59 0.00 0 59 0.00 ID ID Public safety: ID Police protection 250,408 0.80 39,183 211,225 0.94 ID Fire protection 99,128 7.26 0 99,128 7.26 ID Correction 233,036 1.67 169,186 63,850 6.09 ID Capital outlay 10,931 0.44 10,196 735 6.52 ID Protective inspection and regulation 57,638 0.47 47,575 10,063 2.69 ID ID Environment and housing: ID Natural resources 210,665 0.89 176,036 34,629 5.44 ID Capital outlay 11,293 2.71 10,291 1,002 30.58 ID Parks and recreation 97,032 0.44 20,819 76,213 0.57 ID Capital outlay 15,719 0.93 4,920 10,799 1.35 ID Housing and community development 42,248 0.18 10,233 32,015 0.24 ID Sewerage 159,803 6.71 35,083 124,720 8.60 ID Capital outlay 45,328 23.45 412 44,916 23.67 ID Solid waste management 97,302 2.65 37 97,265 2.65 ID Capital outlay 7,587 18.17 0 7,587 18.17 ID ID Governmental administration: ID Financial administration 192,300 1.37 117,962 74,338 3.53 ID Judicial and legal 127,353 1.63 55,818 71,535 2.91 ID General public buildings 100,934 4.46 77,895 23,039 19.54 ID Other governmental administration 70,078 3.13 16,806 53,272 4.12 ID ID Interest on general debt 208,128 0.36 133,790 74,338 1.01 ID General expenditure, n.e.c ID Miscellaneous commercial activities 5,633 0.00 5,633 0 0.00 ID Other and unallocable 228,628 3.25 85,222 143,406 5.19 ID ID Utility expenditure 214,854 14.68 0 214,854 14.68 ID Capital outlay 52,012 39.20 0 52,012 39.20 ID Water supply 132,914 23.73 0 132,914 23.73 ID Electric power 69,320 0.00 0 69,320 0.00 ID Gas supply 0 0.00 0 0 0.00 ID Transit 12,620 0.00 0 12,620 0.00 ID ID Liquor store expenditure 57,616 0.00 57,616 0 0.00 ID ID Insurance trust expenditure 613,558 0.00 611,969 1,589 0.00 ID Unemployment compensation 174,261 0.00 174,261 0 0.00 ID Employee retirement 333,221 0.00 331,632 1,589 0.00 ID Workers' compensation 106,076 0.00 106,076 0 0.00 ID Other insurance trust 0 0.00 0 0 0.00 ID ID Debt outstanding 4,021,222 0.82 2,383,841 1,637,381 2.02 ID ID Short-term 20,712 0.00 6,260 14,452 0.00 ID Long-term 4,000,510 0.83 2,377,581 1,622,929 2.04 ID Full faith and credit 1,005,892 0.78 0 1,005,892 0.78 ID Nonguaranteed 2,994,618 1.09 2,377,581 617,037 5.29 ID ID Long-term debt by purpose ID Public debt for private purposes 1,920,282 0.20 1,841,086 79,196 4.74 ID Education 1,182,151 0.00 322,485 859,666 0.00 ID Utilities 122,149 23.74 0 122,149 23.74 ID Other 775,928 2.21 214,010 561,918 3.05 ID ID Long-term debt issued 503,265 2.14 267,586 235,679 4.58 ID Long-term debt retired 598,102 0.68 469,749 128,353 3.17 ID ID Cash and security holdings 13,510,669 0.14 11,735,412 1,775,257 1.06 ID ID Insurance trust funds 7,950,248 0.00 7,934,312 15,936 0.00 ID Unemployment compensation 93,792 0.00 93,792 0 0.00 ID Employee retirement 7,501,442 0.00 7,485,506 15,936 0.00 ID Workers' compensation 355,014 0.00 355,014 0 0.00 ID Miscellaneous 0 0.00 0 0 0.00 ID ID Other than insurance trust funds 5,560,421 0.34 3,801,100 1,759,321 1.07 ID Offsets to debt 2,216,213 0.13 2,035,575 180,638 1.59 ID Bond funds 237,519 4.62 193,175 44,344 24.74 ID Other 3,106,689 0.67 1,572,350 1,534,339 1.37