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 KY Revenue 26,833,814 0.11 20,296,034 10,238,109 0.35 KY KY General revenue 22,982,302 0.07 17,497,717 9,184,914 0.25 KY KY Intergovernmental revenue 6,241,782 0.11 5,911,236 4,030,875 0.49 KY From federal government 6,241,782 0.11 5,893,870 347,912 1.90 KY From state government 0 0.00 0 3,682,963 0.52 KY From local government 0 0.00 17,366 0 0.00 KY KY General revenue from own sources 16,740,520 0.09 11,586,481 5,154,039 0.28 KY Taxes 11,460,494 0.09 8,463,400 2,997,094 0.36 KY Property 2,136,455 0.33 455,460 1,680,995 0.42 KY Sales and gross receipts 4,313,337 0.13 4,006,307 307,030 1.90 KY General sales 2,477,717 0.00 2,466,033 11,684 0.00 KY Selective sales 1,835,620 0.32 1,540,274 295,346 1.97 KY Motor fuel 476,605 0.00 476,605 0 0.00 KY Alchoholic beverage 79,104 0.00 79,104 0 0.00 KY Tobacco products 20,627 0.00 20,627 0 0.00 KY Public utilities 207,280 1.82 0 207,280 1.82 KY Other selective sales 1,052,004 0.63 963,938 88,066 7.53 KY Individual income tax 3,629,392 0.16 2,819,393 809,999 0.73 KY Corporate income tax 381,538 0.00 381,538 0 0.00 KY Motor vehicle license 207,904 0.61 205,314 2,590 48.74 KY Other taxes 791,868 0.96 595,388 196,480 3.87 KY KY Charges and miscellaneous general revenue 5,280,026 0.18 3,123,081 2,156,945 0.44 KY Current charges 3,133,329 0.25 1,895,335 1,237,994 0.64 KY Education 1,092,886 0.00 982,240 110,646 0.00 KY Institutions of higher education 978,741 0.00 978,741 0 0.00 KY School lunch sales (gross) 100,588 0.00 0 100,588 0.00 KY Hospitals 929,800 0.03 648,531 281,269 0.10 KY Highways 18,752 0.00 18,665 87 0.00 KY Air transportation (airports) 153,478 0.00 0 153,478 0.00 KY Parking facilities 14,557 0.09 0 14,557 0.09 KY Sea and inland port facilities 16,326 0.00 0 16,326 0.00 KY Natural resources 41,074 0.00 40,736 338 0.00 KY Parks and recreation 96,521 0.07 58,332 38,189 0.18 KY Housing and community development 35,213 1.71 14,101 21,112 2.86 KY Sewerage 301,038 1.14 101 300,937 1.15 KY Solid waste management 85,522 4.19 363 85,159 4.21 KY Other charges 348,162 1.44 132,266 215,896 2.32 KY KY Miscellaneous general revenue 2,146,697 0.27 1,227,746 918,951 0.63 KY Interest earnings 962,042 0.32 345,382 616,660 0.50 KY Special assessments 46,197 1.89 0 46,197 1.89 KY Sale of property 15,263 7.07 4,667 10,596 10.18 KY Other general revenue 1,123,195 0.51 877,697 245,498 2.35 KY KY Utility revenue 990,595 2.44 0 990,595 2.44 KY Water supply 452,374 4.21 0 452,374 4.21 KY Electric power 419,115 1.36 0 419,115 1.36 KY Gas supply 106,276 10.21 0 106,276 10.21 KY Transit 12,830 0.00 0 12,830 0.00 KY KY Liquor stores revenue 0 0.00 0 0 0.00 KY KY Insurance trust revenue 2,860,917 0.00 2,798,317 62,600 0.22 KY Unemployment compensation 396,886 0.00 396,886 0 0.00 KY Employee retirement 2,371,245 0.01 2,308,645 62,600 0.22 KY Workers' compensation 92,786 0.00 92,786 0 0.00 KY Other insurance trust revenue 0 0.00 0 0 0.00 KY KY Expenditure 26,871,297 0.20 20,177,013 10,666,128 0.49 KY KY By character and object: KY Intergovernmental expenditure 3,777 0.00 3,967,334 8,287 0.55 KY Direct expenditure 26,867,520 0.20 16,209,679 10,657,841 0.50 KY Current operation 19,387,855 0.24 11,213,323 8,174,532 0.56 KY Capital outlay 2,882,381 0.87 1,604,185 1,278,196 1.97 KY Construction 2,221,215 0.80 1,350,609 870,606 2.05 KY Other capital outlay 661,166 2.45 253,576 407,590 3.97 KY Assistance and subsidies 536,665 0.00 533,329 3,336 0.00 KY Interest on debt 1,597,835 0.53 427,927 1,169,908 0.72 KY Insurance benefits and repayments 2,462,784 0.03 2,430,915 31,869 2.52 KY Exhibit: Salaries and wages 7,713,294 0.23 3,067,912 4,645,382 0.39 KY KY Direct expenditure by function 26,867,520 0.20 16,209,679 10,657,841 0.50 KY Direct general expenditure 23,342,326 0.17 13,778,703 9,563,623 0.42 KY Capital outlay 2,769,772 0.87 1,604,185 1,165,587 2.08 KY Other direct general expenditure 20,572,554 0.13 12,174,518 8,398,036 0.32 KY KY Education services: KY Education 7,747,655 0.00 3,186,764 4,560,891 0.00 KY Capital outlay 795,605 0.00 296,558 499,047 0.00 KY Higher education 2,520,310 0.00 2,520,310 0 0.00 KY Capital outlay 288,629 0.00 288,629 0 0.00 KY Elementary & secondary 4,560,891 0.00 0 4,560,891 0.00 KY Capital outlay 499,047 0.00 0 499,047 0.00 KY Other education 666,454 0.00 666,454 0 0.00 KY Libraries 94,746 5.38 9,445 85,301 5.98 KY KY Social services and income maintenance: KY Public welfare 5,267,770 0.03 5,225,029 42,741 3.45 KY Cash assistance payments 104,672 0.00 101,336 3,336 0.00 KY Vendor payments 4,255,951 0.00 4,255,951 0 0.00 KY Other public welfare 907,147 0.16 867,742 39,405 3.74 KY Hospitals 967,492 0.53 673,570 293,922 1.76 KY Capital outlay 62,580 8.26 34,387 28,193 18.34 KY Health 579,919 1.38 377,667 202,252 3.97 KY Social insurance administration 50,634 0.00 50,634 0 0.00 KY Veterans services 0 0.00 0 0 0.00 KY KY Transportation: KY Highways 1,977,467 0.68 1,601,071 376,396 3.60 KY Capital outlay 1,136,797 0.91 1,071,224 65,573 15.73 KY Air transportation (airports) 264,848 0.01 807 264,041 0.01 KY Parking facilities 9,841 0.00 0 9,841 0.00 KY Sea and inland port facilities 12,269 0.00 0 12,269 0.00 KY Transit subsidies 0 0.00 0 0 0.00 KY KY Public safety: KY Police protection 595,727 0.60 131,499 464,228 0.77 KY Fire protection 300,039 3.63 0 300,039 3.63 KY Correction 617,408 0.36 429,214 188,194 1.19 KY Capital outlay 59,053 0.60 55,931 3,122 11.44 KY Protective inspection and regulation 111,014 0.12 100,096 10,918 1.26 KY KY Environment and housing: KY Natural resources 334,508 0.08 312,953 21,555 1.31 KY Capital outlay 44,509 0.00 43,820 689 0.00 KY Parks and recreation 252,953 0.93 124,408 128,545 1.84 KY Capital outlay 48,726 1.23 29,471 19,255 3.12 KY Housing and community development 307,129 1.12 125,223 181,906 1.89 KY Sewerage 304,194 1.09 18,049 286,145 1.16 KY Capital outlay 115,361 0.00 67 115,294 0.00 KY Solid waste management 186,140 1.65 49,462 136,678 2.24 KY Capital outlay 13,932 3.87 1,832 12,100 4.46 KY KY Governmental administration: KY Financial administration 338,439 1.34 217,589 120,850 3.75 KY Judicial and legal 350,672 0.57 312,885 37,787 5.30 KY General public buildings 102,490 3.50 37,449 65,041 5.52 KY Other governmental administration 185,966 2.54 72,252 113,714 4.16 KY KY Interest on general debt 1,516,824 0.60 427,927 1,088,897 0.83 KY General expenditure, n.e.c KY Miscellaneous commercial activities 141 3.16 0 141 3.16 KY Other and unallocable 866,041 3.32 294,710 571,331 5.04 KY KY Utility expenditure 1,062,410 4.32 61 1,062,349 4.32 KY Capital outlay 112,609 9.46 0 112,609 9.46 KY Water supply 442,432 8.55 61 442,371 8.55 KY Electric power 412,579 3.98 0 412,579 3.98 KY Gas supply 122,504 9.76 0 122,504 9.76 KY Transit 84,895 0.00 0 84,895 0.00 KY KY Liquor store expenditure 0 0.00 0 0 0.00 KY KY Insurance trust expenditure 2,462,784 0.03 2,430,915 31,869 2.52 KY Unemployment compensation 497,433 0.00 497,433 0 0.00 KY Employee retirement 1,884,851 0.04 1,852,982 31,869 2.52 KY Workers' compensation 80,500 0.00 80,500 0 0.00 KY Other insurance trust 0 0.00 0 0 0.00 KY KY Debt outstanding 29,142,748 0.51 8,116,460 21,026,288 0.71 KY KY Short-term 89,149 0.72 86,716 2,433 26.51 KY Long-term 29,053,599 0.51 8,029,744 21,023,855 0.71 KY Full faith and credit 4,594,187 1.06 0 4,594,187 1.06 KY Nonguaranteed 24,459,412 0.61 8,029,744 16,429,668 0.91 KY KY Long-term debt by purpose KY Public debt for private purposes 14,741,134 0.69 4,192,376 10,548,758 0.97 KY Education 3,950,919 0.00 677,002 3,273,917 0.00 KY Utilities 1,499,553 5.39 0 1,499,553 5.39 KY Other 8,861,993 1.38 3,160,366 5,701,627 2.14 KY KY Long-term debt issued 3,363,579 0.38 2,076,387 1,287,192 0.99 KY Long-term debt retired 3,050,222 0.57 1,939,476 1,110,746 1.57 KY KY Cash and security holdings 47,645,642 0.17 34,296,200 13,349,442 0.60 KY KY Insurance trust funds 25,608,072 0.02 25,212,309 395,763 1.10 KY Unemployment compensation 328,177 0.00 328,177 0 0.00 KY Employee retirement 25,269,182 0.02 24,873,419 395,763 1.10 KY Workers' compensation 10,713 0.00 10,713 0 0.00 KY Miscellaneous 0 0.00 0 0 0.00 KY KY Other than insurance trust funds 22,037,570 0.36 9,083,891 12,953,679 0.62 KY Offsets to debt 13,314,231 0.27 4,342,217 8,972,014 0.40 KY Bond funds 1,239,360 3.84 545,410 693,950 6.86 KY Other 7,483,979 0.64 4,196,264 3,287,715 1.45