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 MA Revenue 60,794,945 0.05 41,615,765 27,377,442 0.14 MA MA General revenue 47,172,090 0.06 32,979,924 22,390,428 0.14 MA MA Intergovernmental revenue 10,065,315 0.15 8,997,317 9,266,260 0.26 MA From federal government 10,065,315 0.15 8,626,442 1,438,873 1.05 MA From state government 0 0.00 0 7,827,387 0.22 MA From local government 0 0.00 370,875 0 0.00 MA MA General revenue from own sources 37,106,775 0.06 23,982,607 13,124,168 0.16 MA Taxes 27,015,147 0.05 16,839,243 10,175,904 0.14 MA Property 9,814,315 0.14 51 9,814,264 0.14 MA Sales and gross receipts 5,740,153 0.03 5,602,614 137,539 1.33 MA General sales 3,743,204 0.00 3,743,204 0 0.00 MA Selective sales 1,996,949 0.09 1,859,410 137,539 1.33 MA Motor fuel 684,242 0.00 684,242 0 0.00 MA Alchoholic beverage 68,522 0.00 68,522 0 0.00 MA Tobacco products 425,421 0.00 425,421 0 0.00 MA Public utilities 0 0.00 0 0 0.00 MA Other selective sales 818,764 0.22 681,225 137,539 1.33 MA Individual income tax 8,830,334 0.00 8,830,334 0 0.00 MA Corporate income tax 1,301,076 0.00 1,301,076 0 0.00 MA Motor vehicle license 292,688 0.00 292,688 0 0.00 MA Other taxes 1,036,581 0.25 812,480 224,101 1.16 MA MA Charges and miscellaneous general revenue 10,091,628 0.13 7,143,364 2,948,264 0.44 MA Current charges 4,826,430 0.21 2,594,314 2,232,116 0.45 MA Education 1,633,900 0.12 1,369,313 264,587 0.73 MA Institutions of higher education 1,384,386 0.00 1,360,732 23,654 0.00 MA School lunch sales (gross) 139,780 0.32 61 139,719 0.32 MA Hospitals 416,791 0.00 15,662 401,129 0.00 MA Highways 383,256 0.22 382,139 1,117 76.69 MA Air transportation (airports) 349,808 0.20 336,394 13,414 5.30 MA Parking facilities 27,340 0.89 0 27,340 0.89 MA Sea and inland port facilities 54,956 0.67 49,672 5,284 6.96 MA Natural resources 21,122 0.00 20,982 140 0.00 MA Parks and recreation 87,306 1.60 27,603 59,703 2.34 MA Housing and community development 299,632 1.82 36,878 262,754 2.08 MA Sewerage 722,788 0.58 0 722,788 0.58 MA Solid waste management 112,746 1.71 4,409 108,337 1.78 MA Other charges 716,785 0.85 351,262 365,523 1.66 MA MA Miscellaneous general revenue 5,265,198 0.15 4,549,050 716,148 1.07 MA Interest earnings 1,582,857 0.12 1,420,446 162,411 1.18 MA Special assessments 426,064 0.37 394,122 31,942 4.93 MA Sale of property 5,942 0.00 5,353 589 0.00 MA Other general revenue 3,250,335 0.24 2,729,129 521,206 1.50 MA MA Utility revenue 2,454,031 0.41 130,376 2,323,655 0.43 MA Water supply 880,345 1.09 130,376 749,969 1.28 MA Electric power 1,095,122 0.23 0 1,095,122 0.23 MA Gas supply 48,837 0.00 0 48,837 0.00 MA Transit 429,727 0.00 0 429,727 0.00 MA MA Liquor stores revenue 0 0.00 0 0 0.00 MA MA Insurance trust revenue 11,168,824 0.10 8,505,465 2,663,359 0.44 MA Unemployment compensation 1,530,103 0.00 1,530,103 0 0.00 MA Employee retirement 9,594,187 0.12 6,930,828 2,663,359 0.44 MA Workers' compensation 44,534 0.00 44,534 0 0.00 MA Other insurance trust revenue 0 0.00 0 0 0.00 MA MA Expenditure 58,207,511 0.15 38,405,514 26,486,583 0.33 MA MA By character and object: MA Intergovernmental expenditure 180,859 0.00 6,202,583 662,862 0.17 MA Direct expenditure 58,026,652 0.15 32,202,931 25,823,721 0.33 MA Current operation 41,250,009 0.14 20,238,600 21,011,409 0.28 MA Capital outlay 7,033,777 0.61 4,317,975 2,715,802 1.59 MA Construction 5,883,060 0.61 3,926,013 1,957,047 1.85 MA Other capital outlay 1,150,717 1.81 391,962 758,755 2.75 MA Assistance and subsidies 702,842 0.00 702,842 0 0.00 MA Interest on debt 3,466,014 0.18 2,625,262 840,752 0.72 MA Insurance benefits and repayments 5,574,010 0.35 4,318,252 1,255,758 1.56 MA Exhibit: Salaries and wages 14,570,613 0.09 4,117,062 10,453,551 0.13 MA MA Direct expenditure by function 58,026,652 0.15 32,202,931 25,823,721 0.33 MA Direct general expenditure 48,445,620 0.15 27,443,989 21,001,631 0.35 MA Capital outlay 5,866,351 0.70 3,999,650 1,866,701 2.21 MA Other direct general expenditure 42,579,269 0.10 23,444,339 19,134,930 0.23 MA MA Education services: MA Education 14,654,445 0.20 4,269,119 10,385,326 0.28 MA Capital outlay 850,224 2.85 293,138 557,086 4.35 MA Higher education 2,707,432 0.00 2,655,100 52,332 0.00 MA Capital outlay 291,205 0.00 291,205 0 0.00 MA Elementary & secondary 10,341,012 0.28 8,018 10,332,994 0.28 MA Capital outlay 557,172 4.35 86 557,086 4.35 MA Other education 1,606,001 0.00 1,606,001 0 0.00 MA Libraries 228,653 1.95 12,649 216,004 2.06 MA MA Social services and income maintenance: MA Public welfare 10,305,482 0.00 10,242,288 63,194 0.40 MA Cash assistance payments 484,105 0.00 484,105 0 0.00 MA Vendor payments 9,088,895 0.00 9,088,895 0 0.00 MA Other public welfare 732,482 0.03 669,288 63,194 0.40 MA Hospitals 1,136,044 0.00 414,685 721,359 0.00 MA Capital outlay 27,842 0.00 5,609 22,233 0.00 MA Health 791,043 0.18 673,391 117,652 1.24 MA Social insurance administration 93,517 0.00 93,517 0 0.00 MA Veterans services 25,124 0.00 25,124 0 0.00 MA MA Transportation: MA Highways 3,490,451 0.18 2,877,968 612,483 1.00 MA Capital outlay 2,580,605 0.18 2,464,849 115,756 3.96 MA Air transportation (airports) 546,183 0.17 525,437 20,746 4.38 MA Parking facilities 16,811 0.23 0 16,811 0.23 MA Sea and inland port facilities 70,443 0.61 61,442 9,001 4.81 MA Transit subsidies 0 0.00 0 0 0.00 MA MA Public safety: MA Police protection 1,479,742 0.13 324,243 1,155,499 0.16 MA Fire protection 862,871 0.94 0 862,871 0.94 MA Correction 1,018,989 0.00 795,514 223,475 0.00 MA Capital outlay 55,719 0.00 55,719 0 0.00 MA Protective inspection and regulation 171,680 0.67 60,169 111,511 1.03 MA MA Environment and housing: MA Natural resources 258,622 0.05 243,647 14,975 0.87 MA Capital outlay 47,106 0.07 46,522 584 5.57 MA Parks and recreation 323,728 0.76 105,732 217,996 1.13 MA Capital outlay 76,740 2.72 9,264 67,476 3.09 MA Housing and community development 1,588,350 0.91 330,950 1,257,400 1.16 MA Sewerage 1,275,309 1.70 667,890 607,419 3.57 MA Capital outlay 829,595 2.56 527,797 301,798 7.03 MA Solid waste management 405,912 0.90 42,081 363,831 1.00 MA Capital outlay 19,769 17.91 677 19,092 18.55 MA MA Governmental administration: MA Financial administration 765,974 0.19 492,381 273,593 0.54 MA Judicial and legal 831,900 0.09 764,643 67,257 1.12 MA General public buildings 399,550 3.91 47,450 352,100 4.44 MA Other governmental administration 220,983 0.72 80,503 140,480 1.13 MA MA Interest on general debt 3,133,122 0.17 2,566,137 566,985 0.95 MA General expenditure, n.e.c MA Miscellaneous commercial activities 1,727 0.00 0 1,727 0.00 MA Other and unallocable 4,348,965 0.83 1,727,029 2,621,936 1.37 MA MA Utility expenditure 4,007,022 1.11 440,690 3,566,332 1.25 MA Capital outlay 1,167,426 0.97 318,325 849,101 1.33 MA Water supply 1,111,590 2.68 440,128 671,462 4.43 MA Electric power 1,000,003 3.38 562 999,441 3.38 MA Gas supply 49,056 0.00 0 49,056 0.00 MA Transit 1,846,373 0.00 0 1,846,373 0.00 MA MA Liquor store expenditure 0 0.00 0 0 0.00 MA MA Insurance trust expenditure 5,574,010 0.35 4,318,252 1,255,758 1.56 MA Unemployment compensation 1,903,689 0.00 1,903,689 0 0.00 MA Employee retirement 3,621,592 0.54 2,365,834 1,255,758 1.56 MA Workers' compensation 48,729 0.00 48,729 0 0.00 MA Other insurance trust 0 0.00 0 0 0.00 MA MA Debt outstanding 72,898,064 0.32 50,981,152 21,916,912 1.08 MA MA Short-term 3,761,580 3.73 35,929 3,725,651 3.77 MA Long-term 69,136,484 0.21 50,945,223 18,191,261 0.79 MA Full faith and credit 33,394,353 0.42 22,972,693 10,421,660 1.34 MA Nonguaranteed 35,742,131 0.08 27,972,530 7,769,601 0.38 MA MA Long-term debt by purpose MA Public debt for private purposes 24,130,948 0.00 23,686,163 444,785 0.00 MA Education 6,158,481 1.35 996,915 5,161,566 1.61 MA Utilities 8,095,266 0.50 1,411,993 6,683,273 0.60 MA Other 30,751,789 0.34 24,850,152 5,901,637 1.77 MA MA Long-term debt issued 10,700,481 0.61 7,828,401 2,872,080 2.27 MA Long-term debt retired 7,594,881 0.41 5,325,400 2,269,481 1.36 MA MA Cash and security holdings 87,129,204 0.52 65,120,892 22,008,312 2.05 MA MA Insurance trust funds 46,576,539 0.96 33,811,367 12,765,172 3.49 MA Unemployment compensation 93,711 0.00 93,711 0 0.00 MA Employee retirement 46,461,864 0.96 33,696,692 12,765,172 3.49 MA Workers' compensation 20,964 0.00 20,964 0 0.00 MA Miscellaneous 0 0.00 0 0 0.00 MA MA Other than insurance trust funds 40,552,665 0.18 31,309,525 9,243,140 0.78 MA Offsets to debt 26,306,878 0.01 25,269,045 1,037,833 0.30 MA Bond funds 2,007,089 2.89 403,906 1,603,183 3.62 MA Other 12,238,698 0.31 5,636,574 6,602,124 0.57