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 KS Revenue 18,549,537 0.26 11,044,146 10,515,965 0.50 KS KS General revenue 16,276,237 0.29 9,868,956 9,417,855 0.56 KS KS Intergovernmental revenue 3,136,500 0.19 3,000,037 3,147,037 0.37 KS From federal government 3,136,500 0.19 2,966,411 170,089 3.49 KS From state government 0 0.00 0 2,976,948 0.35 KS From local government 0 0.00 33,626 0 0.00 KS KS General revenue from own sources 13,139,737 0.36 6,868,919 6,270,818 0.75 KS Taxes 9,241,973 0.25 5,283,676 3,958,297 0.59 KS Property 3,246,616 0.56 57,554 3,189,062 0.57 KS Sales and gross receipts 3,427,052 0.38 2,723,152 703,900 1.85 KS General sales 2,482,686 0.53 1,932,927 549,759 2.37 KS Selective sales 944,366 0.07 790,225 154,141 0.42 KS Motor fuel 434,158 0.00 428,985 5,173 0.00 KS Alchoholic beverage 87,637 0.00 87,637 0 0.00 KS Tobacco products 124,586 0.00 124,586 0 0.00 KS Public utilities 126,610 0.33 740 125,870 0.33 KS Other selective sales 171,375 0.21 148,277 23,098 1.58 KS Individual income tax 1,915,530 0.00 1,915,530 0 0.00 KS Corporate income tax 166,609 0.00 166,609 0 0.00 KS Motor vehicle license 164,703 0.30 161,497 3,206 15.27 KS Other taxes 321,463 1.18 259,334 62,129 6.10 KS KS Charges and miscellaneous general revenue 3,897,764 0.92 1,585,243 2,312,521 1.55 KS Current charges 2,449,284 1.37 897,814 1,551,470 2.16 KS Education 1,041,528 0.00 728,662 312,866 0.00 KS Institutions of higher education 933,095 0.00 728,575 204,520 0.00 KS School lunch sales (gross) 81,151 0.00 0 81,151 0.00 KS Hospitals 535,357 6.26 17,534 517,823 6.47 KS Highways 78,399 0.43 74,808 3,591 9.34 KS Air transportation (airports) 23,512 3.40 0 23,512 3.40 KS Parking facilities 4,637 0.00 0 4,637 0.00 KS Sea and inland port facilities 0 0.00 0 0 0.00 KS Natural resources 18,834 2.46 15,729 3,105 14.92 KS Parks and recreation 64,771 1.48 5,657 59,114 1.62 KS Housing and community development 24,652 2.87 491 24,161 2.93 KS Sewerage 234,366 2.04 0 234,366 2.04 KS Solid waste management 99,519 2.18 0 99,519 2.18 KS Other charges 323,709 2.18 54,933 268,776 2.63 KS KS Miscellaneous general revenue 1,448,480 0.51 687,429 761,051 0.98 KS Interest earnings 514,472 0.87 173,290 341,182 1.31 KS Special assessments 106,148 2.86 0 106,148 2.86 KS Sale of property 5,215 12.88 485 4,730 14.20 KS Other general revenue 822,645 0.76 513,654 308,991 2.03 KS KS Utility revenue 942,424 0.53 0 942,424 0.53 KS Water supply 406,575 1.24 0 406,575 1.24 KS Electric power 474,281 0.18 0 474,281 0.18 KS Gas supply 59,196 0.32 0 59,196 0.32 KS Transit 2,372 0.00 0 2,372 0.00 KS KS Liquor stores revenue 0 0.00 0 0 0.00 KS KS Insurance trust revenue 1,330,876 0.00 1,175,190 155,686 0.00 KS Unemployment compensation 376,017 0.00 376,017 0 0.00 KS Employee retirement 951,069 0.00 795,383 155,686 0.00 KS Workers' compensation 3,790 0.00 3,790 0 0.00 KS Other insurance trust revenue 0 0.00 0 0 0.00 KS KS Expenditure 18,360,735 0.54 11,207,121 10,040,752 0.98 KS KS By character and object: KS Intergovernmental expenditure 1,538 0.00 2,878,801 9,875 1.26 KS Direct expenditure 18,359,197 0.54 8,328,320 10,030,877 0.98 KS Current operation 13,845,146 0.49 5,736,524 8,108,622 0.84 KS Capital outlay 2,329,586 1.55 1,032,362 1,297,224 2.79 KS Construction 1,619,079 1.69 910,330 708,749 3.87 KS Other capital outlay 710,507 2.32 122,032 588,475 2.81 KS Assistance and subsidies 288,708 0.00 288,708 0 0.00 KS Interest on debt 753,809 1.68 166,406 587,403 2.15 KS Insurance benefits and repayments 1,141,948 0.00 1,104,320 37,628 0.00 KS Exhibit: Salaries and wages 5,825,762 0.38 1,639,641 4,186,121 0.52 KS KS Direct expenditure by function 18,359,197 0.54 8,328,320 10,030,877 0.98 KS Direct general expenditure 16,284,064 0.54 7,224,000 9,060,064 0.97 KS Capital outlay 2,173,634 1.61 1,032,362 1,141,272 3.06 KS Other direct general expenditure 14,110,430 0.47 6,191,638 7,918,792 0.83 KS KS Education services: KS Education 6,204,512 0.01 1,981,973 4,222,539 0.01 KS Capital outlay 543,773 0.00 218,972 324,801 0.00 KS Higher education 2,212,665 0.00 1,684,979 527,686 0.00 KS Capital outlay 256,419 0.00 218,314 38,105 0.00 KS Elementary & secondary 3,694,853 0.02 0 3,694,853 0.02 KS Capital outlay 286,696 0.00 0 286,696 0.00 KS Other education 296,994 0.00 296,994 0 0.00 KS Libraries 81,737 2.83 2,709 79,028 2.93 KS KS Social services and income maintenance: KS Public welfare 2,499,058 0.02 2,463,296 35,762 1.34 KS Cash assistance payments 80,062 0.00 80,062 0 0.00 KS Vendor payments 2,152,646 0.00 2,152,646 0 0.00 KS Other public welfare 266,350 0.18 230,588 35,762 1.34 KS Hospitals 635,721 5.51 107,780 527,941 6.64 KS Capital outlay 26,043 20.16 2,188 23,855 22.01 KS Health 472,836 0.97 254,568 218,268 2.11 KS Social insurance administration 17,902 0.00 17,902 0 0.00 KS Veterans services 4,628 0.00 4,628 0 0.00 KS KS Transportation: KS Highways 1,576,465 0.61 1,058,952 517,513 1.86 KS Capital outlay 885,635 0.74 747,034 138,601 4.74 KS Air transportation (airports) 48,314 7.49 0 48,314 7.49 KS Parking facilities 3,364 0.00 0 3,364 0.00 KS Sea and inland port facilities 0 0.00 0 0 0.00 KS Transit subsidies 0 0.00 0 0 0.00 KS KS Public safety: KS Police protection 543,952 1.22 70,282 473,670 1.40 KS Fire protection 215,544 1.39 0 215,544 1.39 KS Correction 404,578 6.39 263,183 141,395 18.28 KS Capital outlay 42,048 57.93 12,333 29,715 81.98 KS Protective inspection and regulation 66,433 0.34 47,492 18,941 1.19 KS KS Environment and housing: KS Natural resources 242,389 1.26 182,378 60,011 5.08 KS Capital outlay 17,623 1.42 13,221 4,402 5.69 KS Parks and recreation 199,538 0.77 7,466 192,072 0.80 KS Capital outlay 23,381 2.03 176 23,205 2.05 KS Housing and community development 100,360 3.99 4,980 95,380 4.20 KS Sewerage 258,805 4.07 0 258,805 4.07 KS Capital outlay 97,222 10.67 0 97,222 10.67 KS Solid waste management 108,312 4.12 0 108,312 4.12 KS Capital outlay 8,317 19.59 0 8,317 19.59 KS KS Governmental administration: KS Financial administration 307,052 2.02 179,122 127,930 4.86 KS Judicial and legal 267,394 0.63 163,370 104,024 1.61 KS General public buildings 174,827 2.07 17,500 157,327 2.30 KS Other governmental administration 229,085 4.01 53,894 175,191 5.24 KS KS Interest on general debt 708,499 1.69 166,406 542,093 2.21 KS General expenditure, n.e.c KS Miscellaneous commercial activities 0 0.00 0 0 0.00 KS Other and unallocable 912,759 4.86 176,119 736,640 6.02 KS KS Utility expenditure 933,185 3.04 0 933,185 3.04 KS Capital outlay 155,952 4.36 0 155,952 4.36 KS Water supply 434,032 4.98 0 434,032 4.98 KS Electric power 427,092 3.42 0 427,092 3.42 KS Gas supply 56,175 10.64 0 56,175 10.64 KS Transit 15,886 0.00 0 15,886 0.00 KS KS Liquor store expenditure 0 0.00 0 0 0.00 KS KS Insurance trust expenditure 1,141,948 0.00 1,104,320 37,628 0.00 KS Unemployment compensation 374,538 0.00 374,538 0 0.00 KS Employee retirement 764,411 0.00 726,783 37,628 0.00 KS Workers' compensation 2,999 0.00 2,999 0 0.00 KS Other insurance trust 0 0.00 0 0 0.00 KS KS Debt outstanding 16,121,807 1.50 4,571,408 11,550,399 2.10 KS KS Short-term 273,903 5.31 0 273,903 5.31 KS Long-term 15,847,904 1.48 4,571,408 11,276,496 2.08 KS Full faith and credit 5,451,465 3.19 0 5,451,465 3.19 KS Nonguaranteed 10,396,439 1.08 4,571,408 5,825,031 1.93 KS KS Long-term debt by purpose KS Public debt for private purposes 4,225,094 1.95 749,389 3,475,705 2.37 KS Education 3,571,915 0.00 347,069 3,224,846 0.00 KS Utilities 897,434 3.62 0 897,434 3.62 KS Other 7,153,461 2.63 3,474,950 3,678,511 5.11 KS KS Long-term debt issued 3,403,626 2.26 1,500,454 1,903,172 4.04 KS Long-term debt retired 1,982,428 1.90 623,663 1,358,765 2.78 KS KS Cash and security holdings 23,168,075 0.38 14,077,579 9,090,496 0.97 KS KS Insurance trust funds 11,687,832 0.00 10,894,169 793,663 0.00 KS Unemployment compensation 326,218 0.00 326,218 0 0.00 KS Employee retirement 11,355,676 0.00 10,562,013 793,663 0.00 KS Workers' compensation 5,938 0.00 5,938 0 0.00 KS Miscellaneous 0 0.00 0 0 0.00 KS KS Other than insurance trust funds 11,480,243 0.77 3,183,410 8,296,833 1.07 KS Offsets to debt 4,786,501 0.40 871,526 3,914,975 0.49 KS Bond funds 689,362 10.71 217,459 471,903 15.65 KS Other 6,004,380 0.44 2,094,425 3,909,955 0.67