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 MI Revenue 80,184,798 0.11 56,047,563 42,170,222 0.22 MI MI General revenue 65,501,388 0.13 45,366,279 38,168,096 0.24 MI MI Intergovernmental revenue 15,109,916 0.12 13,749,908 19,392,995 0.22 MI From federal government 15,109,916 0.12 13,482,503 1,627,413 1.08 MI From state government 0 0.00 0 17,765,582 0.20 MI From local government 0 0.00 267,405 0 0.00 MI MI General revenue from own sources 50,391,472 0.17 31,616,371 18,775,101 0.46 MI Taxes 33,478,182 0.09 22,647,281 10,830,901 0.28 MI Property 11,978,654 0.27 2,091,933 9,886,721 0.33 MI Sales and gross receipts 11,065,649 0.00 10,844,250 221,399 0.00 MI General sales 7,894,458 0.00 7,894,458 0 0.00 MI Selective sales 3,171,191 0.00 2,949,792 221,399 0.00 MI Motor fuel 1,081,259 0.00 1,081,259 0 0.00 MI Alchoholic beverage 154,756 0.00 149,424 5,332 0.00 MI Tobacco products 998,894 0.00 992,793 6,101 0.00 MI Public utilities 85,911 0.00 28,561 57,350 0.00 MI Other selective sales 850,371 0.00 697,755 152,616 0.00 MI Individual income tax 6,361,981 0.00 5,873,365 488,616 0.00 MI Corporate income tax 1,841,010 0.00 1,841,010 0 0.00 MI Motor vehicle license 1,066,690 0.00 1,064,774 1,916 0.00 MI Other taxes 1,164,198 0.50 931,949 232,249 2.49 MI MI Charges and miscellaneous general revenue 16,913,290 0.48 8,969,090 7,944,200 1.02 MI Current charges 11,207,063 0.27 5,385,255 5,821,808 0.51 MI Education 4,305,306 0.00 3,352,253 953,053 0.00 MI Institutions of higher education 3,820,289 0.00 3,348,140 472,149 0.00 MI School lunch sales (gross) 228,500 0.00 1,948 226,552 0.00 MI Hospitals 2,423,399 0.00 1,712,285 711,114 0.00 MI Highways 98,189 0.95 21,869 76,320 1.22 MI Air transportation (airports) 295,892 0.48 1,784 294,108 0.49 MI Parking facilities 70,521 0.04 0 70,521 0.04 MI Sea and inland port facilities 343 0.00 0 343 0.00 MI Natural resources 49,083 0.15 44,218 4,865 1.50 MI Parks and recreation 184,050 2.48 5,033 179,017 2.55 MI Housing and community development 86,725 0.60 17,468 69,257 0.75 MI Sewerage 1,284,413 0.70 0 1,284,413 0.70 MI Solid waste management 235,172 1.28 0 235,172 1.28 MI Other charges 2,173,970 1.36 230,345 1,943,625 1.52 MI MI Miscellaneous general revenue 5,706,227 1.33 3,583,835 2,122,392 3.58 MI Interest earnings 1,717,228 0.46 1,202,669 514,559 1.53 MI Special assessments 240,586 29.38 0 240,586 29.38 MI Sale of property 43,962 18.32 12,269 31,693 25.41 MI Other general revenue 3,704,451 0.57 2,368,897 1,335,554 1.59 MI MI Utility revenue 1,834,811 0.30 0 1,834,811 0.30 MI Water supply 1,086,456 0.51 0 1,086,456 0.51 MI Electric power 686,523 0.08 0 686,523 0.08 MI Gas supply 0 0.00 0 0 0.00 MI Transit 61,832 0.99 0 61,832 0.99 MI MI Liquor stores revenue 675,747 0.00 675,747 0 0.00 MI MI Insurance trust revenue 12,172,852 0.15 10,005,537 2,167,315 0.82 MI Unemployment compensation 1,789,117 0.00 1,789,117 0 0.00 MI Employee retirement 10,366,964 0.17 8,199,649 2,167,315 0.82 MI Workers' compensation 16,771 0.00 16,771 0 0.00 MI Other insurance trust revenue 0 0.00 0 0 0.00 MI MI Expenditure 77,620,967 0.27 52,684,622 44,053,275 0.48 MI MI By character and object: MI Intergovernmental expenditure 58,682 0.00 19,035,055 140,557 1.41 MI Direct expenditure 77,562,285 0.27 33,649,567 43,912,718 0.48 MI Current operation 59,235,908 0.26 23,462,732 35,773,176 0.43 MI Capital outlay 7,559,131 1.30 2,452,289 5,106,842 1.92 MI Construction 5,267,863 1.34 1,668,000 3,599,863 1.97 MI Other capital outlay 2,291,268 2.50 784,289 1,506,979 3.81 MI Assistance and subsidies 1,011,297 0.00 1,010,175 1,122 3.66 MI Interest on debt 2,870,405 0.60 1,096,943 1,773,462 0.97 MI Insurance benefits and repayments 6,885,544 0.14 5,627,428 1,258,116 0.78 MI Exhibit: Salaries and wages 22,497,028 0.09 6,741,508 15,755,520 0.13 MI MI Direct expenditure by function 77,562,285 0.27 33,649,567 43,912,718 0.48 MI Direct general expenditure 67,642,688 0.24 27,472,229 40,170,459 0.40 MI Capital outlay 7,096,367 1.26 2,451,735 4,644,632 1.92 MI Other direct general expenditure 60,546,321 0.19 25,020,494 35,525,827 0.33 MI MI Education services: MI Education 26,973,964 0.00 7,636,095 19,337,869 0.00 MI Capital outlay 3,352,643 0.00 989,770 2,362,873 0.00 MI Higher education 7,939,403 0.00 6,503,695 1,435,708 0.00 MI Capital outlay 1,145,104 0.00 925,532 219,572 0.00 MI Elementary & secondary 18,455,743 0.00 553,582 17,902,161 0.00 MI Capital outlay 2,206,937 0.00 63,636 2,143,301 0.00 MI Other education 578,818 0.00 578,818 0 0.00 MI Libraries 361,164 3.28 27,958 333,206 3.55 MI MI Social services and income maintenance: MI Public welfare 10,244,671 0.12 9,483,087 761,584 1.61 MI Cash assistance payments 550,900 0.01 549,778 1,122 3.66 MI Vendor payments 6,107,887 0.00 5,960,213 147,674 0.00 MI Other public welfare 3,585,884 0.34 2,973,096 612,788 1.99 MI Hospitals 2,611,002 0.32 1,812,750 798,252 1.05 MI Capital outlay 27,758 30.19 1,439 26,319 31.84 MI Health 4,209,473 0.71 1,142,126 3,067,347 0.97 MI Social insurance administration 97,735 0.00 97,735 0 0.00 MI Veterans services 0 0.00 0 0 0.00 MI MI Transportation: MI Highways 3,855,286 1.51 1,697,085 2,158,201 2.70 MI Capital outlay 1,648,491 2.96 1,143,108 505,383 9.67 MI Air transportation (airports) 434,997 4.80 6,090 428,907 4.87 MI Parking facilities 79,595 2.10 0 79,595 2.10 MI Sea and inland port facilities 6,490 0.00 6,490 0 0.00 MI Transit subsidies 12,474 0.00 9,769 2,705 0.00 MI MI Public safety: MI Police protection 2,244,405 0.37 286,350 1,958,055 0.42 MI Fire protection 827,612 1.68 0 827,612 1.68 MI Correction 2,118,685 0.03 1,575,957 542,728 0.11 MI Capital outlay 116,616 0.01 99,360 17,256 0.03 MI Protective inspection and regulation 277,285 2.14 91,270 186,015 3.19 MI MI Environment and housing: MI Natural resources 529,908 1.11 425,303 104,605 5.63 MI Capital outlay 59,972 0.00 20,989 38,983 0.00 MI Parks and recreation 930,307 3.13 115,006 815,301 3.57 MI Capital outlay 208,664 11.40 42,527 166,137 14.31 MI Housing and community development 765,197 0.28 384,760 380,437 0.56 MI Sewerage 1,663,894 2.82 0 1,663,894 2.82 MI Capital outlay 623,693 7.12 0 623,693 7.12 MI Solid waste management 507,355 1.54 49,560 457,795 1.70 MI Capital outlay 12,867 0.98 586 12,281 1.02 MI MI Governmental administration: MI Financial administration 835,034 1.02 378,085 456,949 1.86 MI Judicial and legal 1,108,391 0.53 162,909 945,482 0.62 MI General public buildings 310,502 2.56 90,621 219,881 3.62 MI Other governmental administration 688,536 1.04 181,103 507,433 1.41 MI MI Interest on general debt 2,714,833 0.63 1,096,943 1,617,890 1.05 MI General expenditure, n.e.c MI Miscellaneous commercial activities 557 0.00 0 557 0.00 MI Other and unallocable 3,233,336 3.04 715,177 2,518,159 3.91 MI MI Utility expenditure 2,484,143 3.09 0 2,484,143 3.09 MI Capital outlay 462,210 7.21 0 462,210 7.21 MI Water supply 1,296,142 4.68 0 1,296,142 4.68 MI Electric power 631,004 5.67 0 631,004 5.67 MI Gas supply 0 0.00 0 0 0.00 MI Transit 556,997 2.38 0 556,997 2.38 MI MI Liquor store expenditure 549,910 0.00 549,910 0 0.00 MI MI Insurance trust expenditure 6,885,544 0.14 5,627,428 1,258,116 0.78 MI Unemployment compensation 2,367,436 0.00 2,367,436 0 0.00 MI Employee retirement 4,490,427 0.22 3,232,311 1,258,116 0.78 MI Workers' compensation 27,681 0.00 27,681 0 0.00 MI Other insurance trust 0 0.00 0 0 0.00 MI MI Debt outstanding 57,609,248 0.55 20,959,946 36,649,302 0.86 MI MI Short-term 1,489,623 0.00 882,655 606,968 0.00 MI Long-term 56,119,625 0.56 20,077,291 36,042,334 0.87 MI Full faith and credit 24,325,734 0.73 3,221,241 21,104,493 0.85 MI Nonguaranteed 31,793,891 0.79 16,856,050 14,937,841 1.68 MI MI Long-term debt by purpose MI Public debt for private purposes 11,354,929 0.83 9,146,776 2,208,153 4.28 MI Education 21,013,226 0.00 3,868,720 17,144,506 0.00 MI Utilities 3,215,983 0.83 0 3,215,983 0.83 MI Other 20,535,487 1.48 7,061,795 13,473,692 2.25 MI MI Long-term debt issued 8,376,667 1.06 3,456,390 4,920,277 1.81 MI Long-term debt retired 8,771,763 0.70 5,310,751 3,461,012 1.79 MI MI Cash and security holdings 110,112,973 0.19 70,891,515 39,221,458 0.55 MI MI Insurance trust funds 65,805,971 0.21 47,807,886 17,998,085 0.77 MI Unemployment compensation 1,014,932 0.00 1,014,932 0 0.00 MI Employee retirement 64,764,118 0.22 46,766,033 17,998,085 0.77 MI Workers' compensation 26,921 0.00 26,921 0 0.00 MI Miscellaneous 0 0.00 0 0 0.00 MI MI Other than insurance trust funds 44,307,002 0.37 23,083,629 21,223,373 0.77 MI Offsets to debt 15,284,560 0.10 12,231,865 3,052,695 0.49 MI Bond funds 5,056,686 2.10 918,060 4,138,626 2.56 MI Other 23,965,756 0.66 9,933,704 14,032,052 1.12