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 ME Revenue 11,130,661 0.13 8,283,279 3,979,497 0.39 ME ME General revenue 9,517,242 0.15 6,768,692 3,880,665 0.40 ME ME Intergovernmental revenue 2,676,727 0.04 2,573,528 1,235,314 0.80 ME From federal government 2,676,727 0.04 2,560,261 116,466 0.91 ME From state government 0 0.00 0 1,118,848 0.88 ME From local government 0 0.00 13,267 0 0.00 ME ME General revenue from own sources 6,840,515 0.21 4,195,164 2,645,351 0.53 ME Taxes 4,982,541 0.28 2,870,108 2,112,433 0.65 ME Property 2,099,394 0.69 45,308 2,054,086 0.71 ME Sales and gross receipts 1,336,680 0.00 1,333,501 3,179 0.00 ME General sales 917,248 0.00 917,248 0 0.00 ME Selective sales 419,432 0.00 416,253 3,179 0.00 ME Motor fuel 220,410 0.00 220,410 0 0.00 ME Alchoholic beverage 12,628 0.00 12,628 0 0.00 ME Tobacco products 92,626 0.00 92,626 0 0.00 ME Public utilities 8,723 0.00 8,310 413 0.00 ME Other selective sales 85,045 0.00 82,279 2,766 0.00 ME Individual income tax 1,160,389 0.02 1,160,028 361 72.13 ME Corporate income tax 111,616 0.00 111,616 0 0.00 ME Motor vehicle license 112,954 2.57 81,740 31,214 9.32 ME Other taxes 161,508 1.11 137,915 23,593 7.61 ME ME Charges and miscellaneous general revenue 1,857,974 0.17 1,325,056 532,918 0.59 ME Current charges 922,878 0.36 537,145 385,733 0.86 ME Education 362,253 0.04 321,313 40,940 0.36 ME Institutions of higher education 320,001 0.00 320,001 0 0.00 ME School lunch sales (gross) 31,951 0.37 0 31,951 0.37 ME Hospitals 70,423 0.00 2,978 67,445 0.00 ME Highways 68,023 0.00 67,968 55 0.00 ME Air transportation (airports) 26,348 0.12 124 26,224 0.12 ME Parking facilities 5,211 0.00 0 5,211 0.00 ME Sea and inland port facilities 6,377 0.00 8 6,369 0.00 ME Natural resources 12,907 0.00 12,907 0 0.00 ME Parks and recreation 21,207 0.05 3,279 17,928 0.05 ME Housing and community development 21,143 0.00 4,957 16,186 0.00 ME Sewerage 121,320 2.61 0 121,320 2.61 ME Solid waste management 53,230 0.96 24,149 29,081 1.75 ME Other charges 154,436 0.57 99,462 54,974 1.59 ME ME Miscellaneous general revenue 935,096 0.60 787,911 147,185 3.81 ME Interest earnings 289,138 0.30 248,101 41,037 2.11 ME Special assessments 6,792 80.73 0 6,792 80.73 ME Sale of property 1,672 0.11 273 1,399 0.13 ME Other general revenue 637,494 0.20 539,537 97,957 1.33 ME ME Utility revenue 98,832 0.40 0 98,832 0.40 ME Water supply 88,899 0.44 0 88,899 0.44 ME Electric power 8,502 0.00 0 8,502 0.00 ME Gas supply 0 0.00 0 0 0.00 ME Transit 1,431 0.00 0 1,431 0.00 ME ME Liquor stores revenue 90,996 0.00 90,996 0 0.00 ME ME Insurance trust revenue 1,423,591 0.00 1,423,591 0 0.00 ME Unemployment compensation 114,199 0.00 114,199 0 0.00 ME Employee retirement 1,296,929 0.00 1,296,929 ME Workers' compensation 12,463 0.00 12,463 0 0.00 ME Other insurance trust revenue 0 0.00 0 0 0.00 ME ME Expenditure 10,030,538 0.37 7,322,061 3,754,446 0.98 ME ME By character and object: ME Intergovernmental expenditure 3,312 0.00 1,049,160 121 0.00 ME Direct expenditure 10,027,226 0.37 6,272,901 3,754,325 0.98 ME Current operation 7,981,389 0.16 4,809,684 3,171,705 0.41 ME Capital outlay 870,482 3.97 412,412 458,070 7.54 ME Construction 665,251 4.97 331,514 333,737 9.90 ME Other capital outlay 205,231 3.42 80,898 124,333 5.65 ME Assistance and subsidies 209,835 0.00 209,796 39 0.00 ME Interest on debt 376,543 0.61 252,032 124,511 1.84 ME Insurance benefits and repayments 588,977 0.00 588,977 0 0.00 ME Exhibit: Salaries and wages 2,281,666 0.26 667,051 1,614,615 0.37 ME ME Direct expenditure by function 10,027,226 0.37 6,272,901 3,754,325 0.98 ME Direct general expenditure 9,281,797 0.40 5,621,989 3,659,808 1.01 ME Capital outlay 851,169 4.06 412,412 438,757 7.87 ME Other direct general expenditure 8,430,628 0.15 5,209,577 3,221,051 0.40 ME ME Education services: ME Education 2,862,767 1.18 808,500 2,054,267 1.64 ME Capital outlay 306,386 10.79 86,736 219,650 15.05 ME Higher education 656,561 0.00 656,561 0 0.00 ME Capital outlay 80,241 0.00 80,241 0 0.00 ME Elementary & secondary 2,076,259 1.63 21,992 2,054,267 1.64 ME Capital outlay 225,526 14.66 5,876 219,650 15.05 ME Other education 129,947 0.00 129,947 0 0.00 ME Libraries 28,942 1.04 4,786 24,156 1.24 ME ME Social services and income maintenance: ME Public welfare 2,307,617 0.02 2,277,537 30,080 1.90 ME Cash assistance payments 160,846 0.00 160,807 39 0.00 ME Vendor payments 1,630,332 0.00 1,626,448 3,884 0.00 ME Other public welfare 516,439 0.11 490,282 26,157 2.19 ME Hospitals 116,832 0.00 54,515 62,317 0.00 ME Capital outlay 3,085 0.00 250 2,835 0.00 ME Health 461,868 0.32 437,143 24,725 6.02 ME Social insurance administration 34,740 0.00 34,740 0 0.00 ME Veterans services 251 0.00 251 0 0.00 ME ME Transportation: ME Highways 695,155 0.50 514,719 180,436 1.92 ME Capital outlay 282,137 0.72 259,486 22,651 8.94 ME Air transportation (airports) 45,145 0.00 645 44,500 0.00 ME Parking facilities 9,098 0.00 0 9,098 0.00 ME Sea and inland port facilities 15,486 0.00 2,942 12,544 0.00 ME Transit subsidies 209 0.00 0 209 0.00 ME ME Public safety: ME Police protection 207,087 0.92 60,486 146,601 1.29 ME Fire protection 100,727 3.89 0 100,727 3.89 ME Correction 161,485 0.21 112,063 49,422 0.70 ME Capital outlay 6,257 0.00 1,166 5,091 0.00 ME Protective inspection and regulation 48,439 0.00 42,162 6,277 0.00 ME ME Environment and housing: ME Natural resources 186,032 0.04 184,413 1,619 4.76 ME Capital outlay 30,570 0.00 30,561 9 0.00 ME Parks and recreation 65,540 9.80 11,073 54,467 11.79 ME Capital outlay 9,084 70.96 597 8,487 75.95 ME Housing and community development 198,907 0.00 109,793 89,114 0.00 ME Sewerage 119,420 4.29 1,710 117,710 4.35 ME Capital outlay 25,476 3.75 16 25,460 3.75 ME Solid waste management 111,828 2.63 10,032 101,796 2.89 ME Capital outlay 4,361 49.03 187 4,174 51.22 ME ME Governmental administration: ME Financial administration 215,992 1.88 115,070 100,922 4.03 ME Judicial and legal 90,166 0.13 78,066 12,100 0.97 ME General public buildings 54,922 0.10 27,740 27,182 0.20 ME Other governmental administration 72,824 0.33 31,340 41,484 0.57 ME ME Interest on general debt 365,621 0.54 252,032 113,589 1.74 ME General expenditure, n.e.c ME Miscellaneous commercial activities 827 0.00 827 0 0.00 ME Other and unallocable 703,870 0.99 449,404 254,466 2.75 ME ME Utility expenditure 94,517 5.63 0 94,517 5.63 ME Capital outlay 19,313 0.28 0 19,313 0.28 ME Water supply 79,785 6.68 0 79,785 6.68 ME Electric power 8,906 1.02 0 8,906 1.02 ME Gas supply 0 0.00 0 0 0.00 ME Transit 5,826 0.00 0 5,826 0.00 ME ME Liquor store expenditure 61,935 0.00 61,935 0 0.00 ME ME Insurance trust expenditure 588,977 0.00 588,977 0 0.00 ME Unemployment compensation 131,734 0.00 131,734 0 0.00 ME Employee retirement 457,243 0.00 457,243 ME Workers' compensation 0 0.00 0 0 0.00 ME Other insurance trust 0 0.00 0 0 0.00 ME ME Debt outstanding 6,919,496 0.57 4,643,988 2,275,508 1.73 ME ME Short-term 28,079 0.00 0 28,079 0.00 ME Long-term 6,891,417 0.57 4,643,988 2,247,429 1.75 ME Full faith and credit 2,090,766 1.69 416,360 1,674,406 2.11 ME Nonguaranteed 4,800,651 0.45 4,227,628 573,023 3.80 ME ME Long-term debt by purpose ME Public debt for private purposes 2,827,591 0.04 2,694,125 133,466 0.81 ME Education 832,501 1.38 152,405 680,096 1.69 ME Utilities 198,635 12.45 0 198,635 12.45 ME Other 3,032,690 1.14 1,797,458 1,235,232 2.81 ME ME Long-term debt issued 1,140,415 0.15 910,563 229,852 0.73 ME Long-term debt retired 871,969 0.54 665,231 206,738 2.27 ME ME Cash and security holdings 15,394,495 0.11 13,952,432 1,442,063 1.20 ME ME Insurance trust funds 8,741,865 0.00 8,741,865 0 0.00 ME Unemployment compensation 426,315 0.00 426,315 0 0.00 ME Employee retirement 8,309,764 0.00 8,309,764 ME Workers' compensation 5,786 0.00 5,786 0 0.00 ME Miscellaneous 0 0.00 0 0 0.00 ME ME Other than insurance trust funds 6,652,630 0.26 5,210,567 1,442,063 1.20 ME Offsets to debt 3,956,062 0.11 3,790,078 165,984 2.56 ME Bond funds 204,086 0.21 77,148 126,938 0.34 ME Other 2,492,482 0.70 1,343,341 1,149,141 1.51