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

IN Revenue                                                    40,977,023     0.26      26,917,365      21,266,226     0.55
IN                                                                                                                        
IN  General revenue                                           35,696,271     0.28      23,464,893      19,437,946     0.57
IN                                                                                                                        
IN     Intergovernmental revenue                               7,336,527     0.34       7,057,449       7,485,646     0.84
IN        From federal government                              7,336,527     0.34       6,911,550         424,977     5.80
IN        From state government                                        0     0.00               0       7,060,669     0.83
IN        From local government                                        0     0.00         145,899               0     0.00
IN                                                                                                                        
IN     General revenue from own sources                       28,359,744     0.34      16,407,444      11,952,300     0.81
IN       Taxes                                                18,675,024     0.31      11,957,470       6,717,554     0.87
IN        Property                                             6,073,538     0.87           8,923       6,064,615     0.87
IN        Sales and gross receipts                             6,992,455     0.02       6,906,954          85,501     1.49
IN           General sales                                     4,759,445     0.00       4,759,445               0     0.00
IN           Selective sales                                   2,233,010     0.06       2,147,509          85,501     1.49
IN              Motor fuel                                       802,168     0.00         802,168               0     0.00
IN              Alchoholic beverage                               38,509     0.00          38,509               0     0.00
IN              Tobacco products                                 338,716     0.00         338,716               0     0.00
IN              Public utilities                                  24,477     4.55          10,573          13,904     8.01
IN              Other selective sales                          1,029,140     0.06         957,543          71,597     0.86
IN       Individual income tax                                 4,231,727     0.50       3,807,861         423,866     5.02
IN       Corporate income tax                                    644,787     0.00         644,787               0     0.00
IN       Motor vehicle license                                   177,512     2.14         158,542          18,970    20.05
IN       Other taxes                                             555,005     1.03         430,403         124,602     4.57
IN                                                                                                                        
IN       Charges and miscellaneous general revenue             9,684,720     0.82       4,449,974       5,234,746     1.52
IN         Current charges                                     6,353,832     1.07       2,673,197       3,680,635     1.85
IN          Education                                          2,729,831     0.00       2,365,134         364,697     0.00
IN             Institutions  of higher education               2,374,078     0.00       2,345,508          28,570     0.00
IN             School lunch sales (gross)                        188,317     0.00               0         188,317     0.00
IN          Hospitals                                          2,036,917     3.03           6,009       2,030,908     3.04
IN          Highways                                              95,484     0.05          95,224             260    18.27
IN          Air transportation (airports)                        109,452     0.69              73         109,379     0.69
IN          Parking facilities                                    11,524     2.29               0          11,524     2.29
IN          Sea and inland port facilities                         5,756     0.00           5,756               0     0.00
IN          Natural resources                                     34,029     0.47          33,335             694    22.98
IN          Parks and recreation                                 112,710     0.74          22,981          89,729     0.93
IN          Housing and community development                     53,573     2.18          12,120          41,453     2.81
IN          Sewerage                                             669,288     3.31               0         669,288     3.31
IN          Solid waste management                               101,246     6.03           6,635          94,611     6.45
IN          Other charges                                        394,022     2.06         125,930         268,092     3.03
IN                                                                                                                        
IN     Miscellaneous general revenue                           3,330,888     1.74       1,776,777       1,554,111     3.74
IN       Interest earnings                                       760,639     0.58         509,768         250,871     1.77
IN       Special assessments                                      21,502    33.71               0          21,502    33.71
IN       Sale of property                                          9,391    18.22             871           8,520    20.09
IN       Other general revenue                                 2,539,356     2.28       1,266,138       1,273,218     4.55
IN                                                                                                                        
IN Utility revenue                                             1,738,438     2.16               0       1,738,438     2.16
IN    Water supply                                               471,597     3.88               0         471,597     3.88
IN    Electric power                                             705,507     4.45               0         705,507     4.45
IN    Gas supply                                                 534,231     0.87               0         534,231     0.87
IN    Transit                                                     27,103     0.46               0          27,103     0.46
IN                                                                                                                        
IN Liquor stores revenue                                               0     0.00               0               0     0.00
IN                                                                                                                        
IN Insurance trust revenue                                     3,542,314     0.30       3,452,472          89,842    11.98
IN    Unemployment compensation                                  551,354     0.00         551,354               0     0.00
IN    Employee retirement                                      2,988,006     0.36       2,898,164          89,842    11.98
IN    Workers' compensation                                        2,954     0.00           2,954               0     0.00
IN    Other insurance trust revenue                                    0     0.00               0               0     0.00
IN                                                                                                                        
IN Expenditure                                                39,333,204     0.59      25,373,330      21,934,075     1.06
IN                                                                                                                        
IN By character and object:                                                                                               
IN    Intergovernmental expenditure                                    0     0.00       7,963,397          10,804    28.02
IN    Direct expenditure                                      39,333,204     0.59      17,409,933      21,923,271     1.05
IN       Current operation                                    31,333,424     0.62      13,014,329      18,319,095     1.06
IN       Capital outlay                                        4,318,706     1.48       1,700,913       2,617,793     2.45
IN          Construction                                       3,021,183     1.82       1,455,818       1,565,365     3.51
IN          Other capital outlay                               1,297,523     2.05         245,095       1,052,428     2.52
IN       Assistance and subsidies                                457,692     0.17         455,884           1,808    41.99
IN       Interest on debt                                      1,324,744     1.83         447,430         877,314     2.76
IN       Insurance benefits and repayments                     1,898,638     0.26       1,791,377         107,261     4.57
IN       Exhibit: Salaries and wages                          12,344,894     0.63       3,461,530       8,883,364     0.87
IN                                                                                                                        
IN    Direct expenditure by function                          39,333,204     0.59      17,409,933      21,923,271     1.05
IN  Direct general expenditure                                35,540,125     0.41      15,579,573      19,960,552     0.73
IN     Capital outlay                                          4,127,084     0.98       1,700,913       2,426,171     1.66
IN     Other direct general expenditure                       31,413,041     0.42      13,878,660      17,534,381     0.76
IN                                                                                                                        
IN     Education services:                                                                                                
IN        Education                                           13,616,006     0.24       4,632,128       8,983,878     0.36
IN              Capital outlay                                 1,347,910     0.90         359,510         988,400     1.22
IN           Higher education                                  3,992,118     0.00       3,920,111          72,007     0.00
IN              Capital outlay                                   370,429     0.00         357,027          13,402     0.00
IN           Elementary & secondary                            8,911,871     0.36               0       8,911,871     0.36
IN              Capital outlay                                   974,998     1.24               0         974,998     1.24
IN           Other education                                     712,017     0.00         712,017               0     0.00
IN        Libraries                                              333,544     3.79           3,963         329,581     3.83
IN                                                                                                                        
IN     Social services and income maintenance:                                                                            
IN        Public welfare                                       5,741,482     0.13       5,359,574         381,908     1.97
IN           Cash assistance payments                              5,448    13.94           3,640           1,808    41.99
IN           Vendor payments                                   4,239,931     0.01       4,239,580             351    76.49
IN           Other public welfare                              1,496,103     0.50       1,116,354         379,749     1.95
IN        Hospitals                                            2,597,071     2.31         284,348       2,312,723     2.59
IN           Capital outlay                                      208,777     6.28          13,024         195,753     6.69
IN        Health                                                 727,338     0.77         507,057         220,281     2.54
IN        Social insurance administration                        139,195     0.00         139,195               0     0.00
IN        Veterans services                                          956     0.00             956               0     0.00
IN                                                                                                                        
IN     Transportation:                                                                                                    
IN        Highways                                             2,317,185     1.25       1,567,172         750,013     3.87
IN           Capital outlay                                    1,278,443     0.60       1,138,481         139,962     5.50
IN        Air transportation (airports)                          224,358     2.11             520         223,838     2.11
IN        Parking facilities                                      11,459    13.87               0          11,459    13.87
IN        Sea and inland port facilities                          19,950     8.18          11,882           8,068    20.23
IN        Transit subsidies                                            0     0.00               0               0     0.00
IN                                                                                                                        
IN     Public safety:                                                                                                     
IN        Police protection                                      926,089     1.54         219,314         706,775     2.02
IN        Fire protection                                        516,691     3.24               0         516,691     3.24
IN        Correction                                             911,196     0.63         645,784         265,412     2.16
IN           Capital outlay                                       42,326     2.76          22,339          19,987     5.85
IN        Protective inspection and regulation                    63,956     0.37          57,441           6,515     3.60
IN                                                                                                                        
IN     Environment and housing:                                                                                           
IN        Natural resources                                      326,394     0.66         265,898          60,496     3.56
IN           Capital outlay                                       32,818     1.48          25,342           7,476     6.49
IN        Parks and recreation                                   410,626     2.51          58,404         352,222     2.93
IN           Capital outlay                                       60,074     8.98           6,778          53,296    10.12
IN        Housing and community development                      699,739     1.68         212,119         487,620     2.41
IN        Sewerage                                               813,695     3.42           4,280         809,415     3.44
IN           Capital outlay                                      224,247     8.62               0         224,247     8.62
IN        Solid waste management                                 219,352     5.01          14,107         205,245     5.36
IN           Capital outlay                                       17,971    20.27             299          17,672    20.61
IN                                                                                                                        
IN     Governmental administration:                                                                                       
IN        Financial administration                               671,718     1.09         315,103         356,615     2.05
IN        Judicial and legal                                     381,024     1.50         118,210         262,814     2.17
IN        General public buildings                               137,738     2.32          80,063          57,675     5.55
IN        Other governmental administration                      565,411     2.71          87,314         478,097     3.21
IN                                                                                                                        
IN     Interest on general debt                                1,230,716     1.91         447,430         783,286     3.00
IN     General expenditure, n.e.c                                                                                         
IN        Miscellaneous commercial activities                          0     0.00               0               0     0.00
IN        Other and unallocable                                1,937,236     5.26         547,311       1,389,925     7.33
IN                                                                                                                        
IN  Utility expenditure                                        1,894,441     7.81          38,983       1,855,458     7.97
IN        Capital outlay                                         191,622    22.32               0         191,622    22.32
IN     Water supply                                              520,613    13.11               0         520,613    13.11
IN     Electric power                                            666,133    16.73               0         666,133    16.73
IN     Gas supply                                                547,788     7.33               0         547,788     7.33
IN     Transit                                                   159,907     5.20          38,983         120,924     6.87
IN                                                                                                                        
IN  Liquor store expenditure                                           0     0.00               0               0     0.00
IN                                                                                                                        
IN  Insurance trust expenditure                                1,898,638     0.26       1,791,377         107,261     4.57
IN     Unemployment compensation                                 663,524     0.00         663,524               0     0.00
IN     Employee retirement                                     1,232,292     0.40       1,125,031         107,261     4.57
IN     Workers' compensation                                       2,822     0.00           2,822               0     0.00
IN     Other insurance trust                                           0     0.00               0               0     0.00
IN                                                                                                                        
IN Debt outstanding                                           29,582,899     1.32      13,079,818      16,503,081     2.36
IN                                                                                                                        
IN  Short-term                                                 1,589,349     1.60          19,642       1,569,707     1.62
IN  Long-term                                                 27,993,550     1.38      13,060,176      14,933,374     2.58
IN     Full faith and credit                                   4,070,664     3.55               0       4,070,664     3.55
IN     Nonguaranteed                                          23,922,886     1.57      13,060,176      10,862,710     3.47
IN                                                                                                                        
IN  Long-term debt by purpose                                                                                             
IN     Public debt for private purposes                        7,818,445     0.60       6,412,276       1,406,169     3.35
IN     Education                                               8,392,767     4.10       2,281,847       6,110,920     5.63
IN     Utilities                                               2,075,985     4.04               0       2,075,985     4.04
IN     Other                                                   9,706,353     2.43       4,366,053       5,340,300     4.42
IN                                                                                                                        
IN  Long-term debt issued                                      5,247,640     1.31       3,845,053       1,402,587     4.91
IN  Long-term debt retired                                     4,044,091     2.15       2,625,409       1,418,682     6.12
IN                                                                                                                        
IN Cash and security holdings                                 47,674,806     0.27      36,948,023      10,726,783     1.21
IN                                                                                                                        
IN  Insurance trust funds                                     20,738,318     0.33      20,399,598         338,720    20.45
IN     Unemployment compensation                                 681,011     0.00         681,011               0     0.00
IN     Employee retirement                                    20,055,661     0.35      19,716,941         338,720    20.45
IN     Workers' compensation                                       1,646     0.00           1,646               0     0.00
IN     Miscellaneous                                                   0     0.00               0               0     0.00
IN                                                                                                                        
IN  Other than insurance trust funds                          26,936,488     0.41      16,548,425      10,388,063     1.06
IN     Offsets to debt                                        10,538,763     0.53       8,366,388       2,172,375     2.58
IN     Bond funds                                              1,299,448     5.99         334,035         965,413     8.06
IN     Other                                                  15,098,277     0.60       7,848,002       7,250,275     1.25