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 IA Revenue 22,544,565 0.17 15,363,015 10,639,521 0.43 IA IA General revenue 18,396,343 0.20 11,916,703 9,937,611 0.45 IA IA Intergovernmental revenue 4,304,225 0.16 4,038,220 3,723,976 0.86 IA From federal government 4,304,225 0.16 3,911,906 392,319 1.78 IA From state government 0 0.00 0 3,331,657 0.93 IA From local government 0 0.00 126,314 0 0.00 IA IA General revenue from own sources 14,092,118 0.25 7,878,483 6,213,635 0.56 IA Taxes 9,018,748 0.34 5,214,602 3,804,146 0.81 IA Property 3,188,869 0.44 0 3,188,869 0.44 IA Sales and gross receipts 3,011,578 0.97 2,508,799 502,779 5.84 IA General sales 2,035,321 1.41 1,617,505 417,816 6.87 IA Selective sales 976,257 0.50 891,294 84,963 5.77 IA Motor fuel 429,311 0.00 429,311 0 0.00 IA Alchoholic beverage 12,709 0.00 12,709 0 0.00 IA Tobacco products 94,282 0.00 94,282 0 0.00 IA Public utilities 43,033 9.68 0 43,033 9.68 IA Other selective sales 396,922 0.66 354,992 41,930 6.25 IA Individual income tax 2,010,610 0.00 1,958,697 51,913 0.00 IA Corporate income tax 89,826 0.00 89,826 0 0.00 IA Motor vehicle license 393,327 0.20 377,672 15,655 4.99 IA Other taxes 324,538 0.36 279,608 44,930 2.58 IA IA Charges and miscellaneous general revenue 5,073,370 0.34 2,663,881 2,409,489 0.71 IA Current charges 3,709,395 0.28 1,776,175 1,933,220 0.54 IA Education 1,332,311 0.00 937,492 394,819 0.00 IA Institutions of higher education 1,209,312 0.00 935,652 273,660 0.00 IA School lunch sales (gross) 94,752 0.00 0 94,752 0.00 IA Hospitals 1,470,834 0.57 656,783 814,051 1.03 IA Highways 9,042 4.34 4,784 4,258 9.21 IA Air transportation (airports) 49,498 0.18 761 48,737 0.19 IA Parking facilities 19,657 0.00 0 19,657 0.00 IA Sea and inland port facilities 171 0.00 0 171 0.00 IA Natural resources 31,765 1.17 30,321 1,444 25.79 IA Parks and recreation 65,188 1.64 3,184 62,004 1.72 IA Housing and community development 20,498 1.70 10,693 9,805 3.55 IA Sewerage 269,321 1.42 583 268,738 1.42 IA Solid waste management 138,907 1.07 4,029 134,878 1.10 IA Other charges 302,203 1.65 127,545 174,658 2.85 IA IA Miscellaneous general revenue 1,363,975 0.70 887,706 476,269 2.01 IA Interest earnings 395,907 0.54 253,108 142,799 1.50 IA Special assessments 37,713 7.51 0 37,713 7.51 IA Sale of property 16,592 6.12 7,234 9,358 10.85 IA Other general revenue 913,763 1.01 627,364 286,399 3.22 IA IA Utility revenue 684,323 1.62 410 683,913 1.62 IA Water supply 297,229 0.68 410 296,819 0.68 IA Electric power 314,799 3.33 0 314,799 3.33 IA Gas supply 59,926 2.36 0 59,926 2.36 IA Transit 12,369 0.09 0 12,369 0.09 IA IA Liquor stores revenue 135,957 0.00 135,957 0 0.00 IA IA Insurance trust revenue 3,327,942 0.00 3,309,945 17,997 0.00 IA Unemployment compensation 342,209 0.00 342,209 0 0.00 IA Employee retirement 2,983,015 0.00 2,965,018 17,997 0.00 IA Workers' compensation 2,718 0.00 2,718 0 0.00 IA Other insurance trust revenue 0 0.00 0 0 0.00 IA IA Expenditure 20,634,486 0.34 13,424,350 10,771,212 0.65 IA IA By character and object: IA Intergovernmental expenditure 48,062 0.00 3,529,971 79,167 1.78 IA Direct expenditure 20,586,424 0.34 9,894,379 10,692,045 0.66 IA Current operation 15,757,379 0.30 7,063,915 8,693,464 0.55 IA Capital outlay 2,770,132 1.30 1,103,983 1,666,149 2.16 IA Construction 2,351,003 1.28 969,607 1,381,396 2.18 IA Other capital outlay 419,129 4.94 134,376 284,753 7.27 IA Assistance and subsidies 268,309 0.17 265,644 2,665 17.56 IA Interest on debt 476,504 1.07 161,473 315,031 1.61 IA Insurance benefits and repayments 1,314,100 0.00 1,299,364 14,736 0.00 IA Exhibit: Salaries and wages 6,687,185 0.15 2,299,205 4,387,980 0.23 IA IA Direct expenditure by function 20,586,424 0.34 9,894,379 10,692,045 0.66 IA Direct general expenditure 18,396,422 0.26 8,501,080 9,895,342 0.49 IA Capital outlay 2,615,742 1.18 1,103,978 1,511,764 2.04 IA Other direct general expenditure 15,780,680 0.21 7,397,102 8,383,578 0.40 IA IA Education services: IA Education 7,019,541 0.00 2,228,306 4,791,235 0.00 IA Capital outlay 806,262 0.00 251,446 554,816 0.00 IA Higher education 2,467,394 0.00 1,902,112 565,282 0.00 IA Capital outlay 270,757 0.00 248,961 21,796 0.00 IA Elementary & secondary 4,225,953 0.00 0 4,225,953 0.00 IA Capital outlay 533,020 0.00 0 533,020 0.00 IA Other education 326,194 0.00 326,194 0 0.00 IA Libraries 95,652 1.21 2,998 92,654 1.25 IA IA Social services and income maintenance: IA Public welfare 3,080,674 0.10 2,960,417 120,257 2.58 IA Cash assistance payments 84,594 0.55 81,929 2,665 17.56 IA Vendor payments 2,321,365 0.04 2,308,299 13,066 6.33 IA Other public welfare 674,715 0.46 570,189 104,526 2.95 IA Hospitals 1,758,467 0.63 898,849 859,618 1.29 IA Capital outlay 125,433 6.94 76,164 49,269 17.67 IA Health 372,775 3.01 93,533 279,242 4.01 IA Social insurance administration 31,164 0.00 31,164 0 0.00 IA Veterans services 1,614 0.00 1,614 0 0.00 IA IA Transportation: IA Highways 1,583,141 1.28 933,173 649,968 3.11 IA Capital outlay 778,293 2.15 667,106 111,187 15.06 IA Air transportation (airports) 60,871 3.38 2,699 58,172 3.54 IA Parking facilities 18,009 1.18 0 18,009 1.18 IA Sea and inland port facilities 8 0.00 0 8 0.00 IA Transit subsidies 1,314 0.00 0 1,314 0.00 IA IA Public safety: IA Police protection 492,510 1.10 67,366 425,144 1.28 IA Fire protection 155,826 3.92 0 155,826 3.92 IA Correction 315,585 0.26 215,837 99,748 0.82 IA Capital outlay 5,087 1.53 2,138 2,949 2.63 IA Protective inspection and regulation 56,035 1.83 38,247 17,788 5.77 IA IA Environment and housing: IA Natural resources 252,476 1.81 207,296 45,180 10.11 IA Capital outlay 21,652 7.77 17,338 4,314 38.99 IA Parks and recreation 285,817 1.18 17,313 268,504 1.26 IA Capital outlay 91,342 0.71 666 90,676 0.72 IA Housing and community development 140,460 2.41 11,147 129,313 2.62 IA Sewerage 214,972 2.54 4,500 210,472 2.60 IA Capital outlay 39,782 6.29 27 39,755 6.29 IA Solid waste management 157,847 1.38 3,013 154,834 1.41 IA Capital outlay 10,151 20.50 14 10,137 20.53 IA IA Governmental administration: IA Financial administration 300,809 1.20 158,665 142,144 2.54 IA Judicial and legal 264,065 0.62 199,082 64,983 2.50 IA General public buildings 108,891 1.61 61,824 47,067 3.73 IA Other governmental administration 139,827 1.74 40,272 99,555 2.45 IA IA Interest on general debt 438,608 0.97 161,473 277,135 1.54 IA General expenditure, n.e.c IA Miscellaneous commercial activities 0 0.00 0 0 0.00 IA Other and unallocable 1,049,464 2.67 162,292 887,172 3.16 IA IA Utility expenditure 782,822 5.80 855 781,967 5.80 IA Capital outlay 154,385 12.10 0 154,385 12.10 IA Water supply 349,554 3.62 855 348,699 3.63 IA Electric power 318,436 11.68 0 318,436 11.68 IA Gas supply 53,527 19.96 0 53,527 19.96 IA Transit 61,305 0.01 0 61,305 0.01 IA IA Liquor store expenditure 93,080 0.00 93,080 0 0.00 IA IA Insurance trust expenditure 1,314,100 0.00 1,299,364 14,736 0.00 IA Unemployment compensation 372,295 0.00 372,295 0 0.00 IA Employee retirement 940,514 0.00 925,778 14,736 0.00 IA Workers' compensation 1,291 0.00 1,291 0 0.00 IA Other insurance trust 0 0.00 0 0 0.00 IA IA Debt outstanding 11,335,384 1.06 4,857,614 6,477,770 1.85 IA IA Short-term 101,843 32.56 0 101,843 32.56 IA Long-term 11,233,541 0.99 4,857,614 6,375,927 1.74 IA Full faith and credit 4,069,379 1.67 0 4,069,379 1.67 IA Nonguaranteed 7,164,162 1.06 4,857,614 2,306,548 3.28 IA IA Long-term debt by purpose IA Public debt for private purposes 3,429,363 0.38 2,861,733 567,630 2.30 IA Education 2,257,520 0.00 709,030 1,548,490 0.00 IA Utilities 744,112 5.27 0 744,112 5.27 IA Other 4,802,546 1.96 1,286,851 3,515,695 2.68 IA IA Long-term debt issued 1,926,833 1.94 909,282 1,017,551 3.68 IA Long-term debt retired 1,084,629 1.34 331,117 753,512 1.93 IA IA Cash and security holdings 32,967,459 0.19 27,063,116 5,904,343 1.04 IA IA Insurance trust funds 20,367,981 0.00 20,113,803 254,178 0.00 IA Unemployment compensation 652,603 0.00 652,603 0 0.00 IA Employee retirement 19,713,627 0.00 19,459,449 254,178 0.00 IA Workers' compensation 1,751 0.00 1,751 0 0.00 IA Miscellaneous 0 0.00 0 0 0.00 IA IA Other than insurance trust funds 12,599,478 0.49 6,949,313 5,650,165 1.09 IA Offsets to debt 4,115,620 0.59 3,262,375 853,245 2.85 IA Bond funds 783,185 2.98 103,041 680,144 3.43 IA Other 7,700,673 0.78 3,583,897 4,116,776 1.45