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 MN Revenue 42,955,723 0.23 29,708,220 23,016,007 0.56 MN MN General revenue 35,229,694 0.27 24,217,043 20,781,155 0.60 MN MN Intergovernmental revenue 7,160,695 1.04 6,379,798 10,549,401 1.05 MN From federal government 7,160,695 1.04 6,207,144 953,551 7.82 MN From state government 0 0.00 0 9,595,850 0.62 MN From local government 0 0.00 172,654 0 0.00 MN MN General revenue from own sources 28,068,999 0.18 17,837,245 10,231,754 0.50 MN Taxes 19,423,637 0.13 14,734,921 4,688,716 0.53 MN Property 4,920,174 0.49 607,863 4,312,311 0.56 MN Sales and gross receipts 6,564,330 0.02 6,384,318 180,012 0.81 MN General sales 4,130,006 0.01 4,066,790 63,216 0.40 MN Selective sales 2,434,324 0.06 2,317,528 116,796 1.25 MN Motor fuel 648,428 0.00 648,428 0 0.00 MN Alchoholic beverage 72,562 0.00 69,497 3,065 0.00 MN Tobacco products 190,116 0.00 190,116 0 0.00 MN Public utilities 64,890 2.01 50 64,840 2.01 MN Other selective sales 1,458,328 0.04 1,409,437 48,891 1.28 MN Individual income tax 5,709,584 0.00 5,709,584 0 0.00 MN Corporate income tax 637,183 0.00 637,183 0 0.00 MN Motor vehicle license 520,970 0.01 517,447 3,523 1.91 MN Other taxes 1,071,396 0.39 878,526 192,870 2.19 MN MN Charges and miscellaneous general revenue 8,645,362 0.48 3,102,324 5,543,038 0.75 MN Current charges 5,620,443 0.42 1,903,656 3,716,787 0.64 MN Education 1,971,511 0.00 1,533,343 438,168 0.00 MN Institutions of higher education 1,445,054 0.00 1,445,054 0 0.00 MN School lunch sales (gross) 177,542 0.00 0 177,542 0.00 MN Hospitals 1,109,785 1.19 146,654 963,131 1.38 MN Highways 21,012 13.72 7,593 13,419 21.49 MN Air transportation (airports) 242,045 0.35 0 242,045 0.35 MN Parking facilities 74,269 0.28 0 74,269 0.28 MN Sea and inland port facilities 36,294 1.04 0 36,294 1.04 MN Natural resources 70,220 1.23 61,232 8,988 9.60 MN Parks and recreation 201,311 4.10 18,184 183,127 4.51 MN Housing and community development 140,750 3.61 9,658 131,092 3.88 MN Sewerage 508,648 2.47 0 508,648 2.47 MN Solid waste management 221,545 2.61 0 221,545 2.61 MN Other charges 1,023,053 1.65 126,992 896,061 1.89 MN MN Miscellaneous general revenue 3,024,919 1.05 1,198,668 1,826,251 1.75 MN Interest earnings 997,424 1.21 290,585 706,839 1.71 MN Special assessments 318,280 3.77 0 318,280 3.77 MN Sale of property 27,068 31.41 27 27,041 31.44 MN Other general revenue 1,682,147 1.72 908,056 774,091 3.74 MN MN Utility revenue 1,422,294 0.82 0 1,422,294 0.82 MN Water supply 447,046 1.71 0 447,046 1.71 MN Electric power 845,706 1.06 0 845,706 1.06 MN Gas supply 123,892 5.76 0 123,892 5.76 MN Transit 5,650 1.65 0 5,650 1.65 MN MN Liquor stores revenue 218,722 4.57 0 218,722 4.57 MN MN Insurance trust revenue 6,085,013 0.11 5,491,177 593,836 1.13 MN Unemployment compensation 715,090 0.00 715,090 0 0.00 MN Employee retirement 5,261,833 0.13 4,667,997 593,836 1.13 MN Workers' compensation 108,090 0.00 108,090 0 0.00 MN Other insurance trust revenue 0 0.00 0 0 0.00 MN MN Expenditure 42,143,565 0.73 28,831,675 23,053,406 1.34 MN MN By character and object: MN Intergovernmental expenditure 0 0.00 9,638,153 103,363 2.68 MN Direct expenditure 42,143,565 0.73 19,193,522 22,950,043 1.34 MN Current operation 30,757,709 0.49 13,399,569 17,358,140 0.87 MN Capital outlay 5,034,919 4.27 1,312,133 3,722,786 5.77 MN Construction 3,700,608 4.56 1,029,729 2,670,879 6.31 MN Other capital outlay 1,334,311 9.51 282,404 1,051,907 12.06 MN Assistance and subsidies 902,935 0.72 756,958 145,977 4.45 MN Interest on debt 1,712,899 1.51 377,982 1,334,917 1.94 MN Insurance benefits and repayments 3,735,103 0.13 3,346,880 388,223 1.23 MN Exhibit: Salaries and wages 12,421,558 0.37 3,928,883 8,492,675 0.53 MN MN Direct expenditure by function 42,143,565 0.73 19,193,522 22,950,043 1.34 MN Direct general expenditure 36,637,432 0.68 15,745,583 20,891,849 1.20 MN Capital outlay 4,787,453 4.35 1,305,842 3,481,611 5.98 MN Other direct general expenditure 31,849,979 0.33 14,439,741 17,410,238 0.60 MN MN Education services: MN Education 11,950,521 0.00 3,691,747 8,258,774 0.00 MN Capital outlay 1,322,989 0.00 284,726 1,038,263 0.00 MN Higher education 3,009,606 0.00 3,009,606 0 0.00 MN Capital outlay 269,254 0.00 269,254 0 0.00 MN Elementary & secondary 8,258,774 0.00 0 8,258,774 0.00 MN Capital outlay 1,038,263 0.00 0 1,038,263 0.00 MN Other education 682,141 0.00 682,141 0 0.00 MN Libraries 185,584 2.08 661 184,923 2.09 MN MN Social services and income maintenance: MN Public welfare 8,906,977 0.11 7,386,569 1,520,408 0.64 MN Cash assistance payments 554,894 1.17 408,917 145,977 4.45 MN Vendor payments 5,902,958 0.12 5,649,912 253,046 2.73 MN Other public welfare 2,449,125 0.41 1,327,740 1,121,385 0.89 MN Hospitals 1,323,069 2.07 191,650 1,131,419 2.42 MN Capital outlay 107,047 15.26 1,082 105,965 15.42 MN Health 765,374 0.91 375,820 389,554 1.79 MN Social insurance administration 61,605 0.00 61,605 0 0.00 MN Veterans services 9,163 0.00 9,163 0 0.00 MN MN Transportation: MN Highways 2,887,575 5.33 1,143,113 1,744,462 8.82 MN Capital outlay 1,760,471 8.58 773,843 986,628 15.32 MN Air transportation (airports) 306,050 3.49 12,334 293,716 3.64 MN Parking facilities 89,417 0.14 0 89,417 0.14 MN Sea and inland port facilities 40,764 7.96 0 40,764 7.96 MN Transit subsidies 92 724.40 0 92 724.40 MN MN Public safety: MN Police protection 1,140,464 1.21 186,906 953,558 1.44 MN Fire protection 281,561 4.36 0 281,561 4.36 MN Correction 699,159 1.03 346,690 352,469 2.04 MN Capital outlay 52,549 1.69 27,494 25,055 3.54 MN Protective inspection and regulation 223,834 0.89 139,235 84,599 2.36 MN MN Environment and housing: MN Natural resources 560,464 3.37 412,321 148,143 12.75 MN Capital outlay 66,198 28.71 44,265 21,933 86.65 MN Parks and recreation 774,297 2.09 129,017 645,280 2.51 MN Capital outlay 162,758 5.74 18,224 144,534 6.46 MN Housing and community development 742,862 6.22 52,328 690,534 6.69 MN Sewerage 488,215 18.18 0 488,215 18.18 MN Capital outlay 184,442 47.92 0 184,442 47.92 MN Solid waste management 294,306 2.32 37,196 257,110 2.65 MN Capital outlay 9,407 2.21 1,591 7,816 2.66 MN MN Governmental administration: MN Financial administration 539,683 1.03 209,353 330,330 1.68 MN Judicial and legal 550,227 0.60 289,841 260,386 1.27 MN General public buildings 263,345 3.85 36,212 227,133 4.47 MN Other governmental administration 450,718 2.41 106,929 343,789 3.15 MN MN Interest on general debt 1,577,464 1.52 377,982 1,199,482 2.00 MN General expenditure, n.e.c MN Miscellaneous commercial activities 0 0.00 0 0 0.00 MN Other and unallocable 1,524,642 8.60 548,911 975,731 13.43 MN MN Utility expenditure 1,538,086 7.24 101,059 1,437,027 7.75 MN Capital outlay 234,445 15.22 6,291 228,154 15.64 MN Water supply 493,224 9.69 0 493,224 9.69 MN Electric power 788,306 10.32 0 788,306 10.32 MN Gas supply 106,582 20.05 0 106,582 20.05 MN Transit 149,974 1.37 101,059 48,915 4.20 MN MN Liquor store expenditure 232,944 21.24 0 232,944 21.24 MN MN Insurance trust expenditure 3,735,103 0.13 3,346,880 388,223 1.23 MN Unemployment compensation 851,530 0.00 851,530 0 0.00 MN Employee retirement 2,805,075 0.17 2,416,852 388,223 1.23 MN Workers' compensation 78,498 0.00 78,498 0 0.00 MN Other insurance trust 0 0.00 0 0 0.00 MN MN Debt outstanding 33,670,177 1.53 6,665,669 27,004,508 1.90 MN MN Short-term 620,285 2.88 350 619,935 2.89 MN Long-term 33,049,892 1.55 6,665,319 26,384,573 1.94 MN Full faith and credit 16,404,400 1.51 3,197,355 13,207,045 1.88 MN Nonguaranteed 16,645,492 2.46 3,467,964 13,177,528 3.11 MN MN Long-term debt by purpose MN Public debt for private purposes 7,663,480 2.71 1,857,305 5,806,175 3.58 MN Education 9,143,956 0.00 1,714,199 7,429,757 0.00 MN Utilities 2,482,721 4.22 0 2,482,721 4.22 MN Other 13,759,735 2.80 3,093,815 10,665,920 3.62 MN MN Long-term debt issued 4,961,896 3.88 1,302,051 3,659,845 5.26 MN Long-term debt retired 3,973,330 2.33 1,595,188 2,378,142 3.89 MN MN Cash and security holdings 73,716,326 0.31 50,533,430 23,182,896 0.99 MN MN Insurance trust funds 44,798,219 0.10 40,946,223 3,851,996 1.19 MN Unemployment compensation -8,311 0.00 -8,311 0 0.00 MN Employee retirement 44,779,210 0.10 40,927,214 3,851,996 1.19 MN Workers' compensation 27,320 0.00 27,320 0 0.00 MN Miscellaneous 0 0.00 0 0 0.00 MN MN Other than insurance trust funds 28,918,107 0.78 9,587,207 19,330,900 1.16 MN Offsets to debt 11,002,636 1.27 2,865,424 8,137,212 1.71 MN Bond funds 1,375,177 4.80 117,143 1,258,034 5.25 MN Other 16,540,294 0.91 6,604,640 9,935,654 1.52