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 MT Revenue 7,087,948 0.12 5,451,685 2,524,688 0.37 MT MT General revenue 5,795,791 0.15 4,245,305 2,438,911 0.37 MT MT Intergovernmental revenue 1,880,414 0.32 1,705,088 1,063,751 0.63 MT From federal government 1,880,414 0.32 1,693,523 186,891 3.25 MT From state government 0 0.00 0 876,860 0.19 MT From local government 0 0.00 11,565 0 0.00 MT MT General revenue from own sources 3,915,377 0.12 2,540,217 1,375,160 0.34 MT Taxes 2,431,335 0.11 1,625,692 805,643 0.34 MT Property 958,779 0.29 183,937 774,842 0.35 MT Sales and gross receipts 440,453 0.00 437,051 3,402 0.00 MT General sales 0 0.00 0 0 0.00 MT Selective sales 440,453 0.00 437,051 3,402 0.00 MT Motor fuel 197,605 0.00 197,605 0 0.00 MT Alchoholic beverage 20,570 0.00 20,570 0 0.00 MT Tobacco products 45,209 0.00 45,209 0 0.00 MT Public utilities 28,169 0.00 28,169 0 0.00 MT Other selective sales 148,900 0.00 145,498 3,402 0.00 MT Individual income tax 605,582 0.00 605,582 0 0.00 MT Corporate income tax 67,723 0.00 67,723 0 0.00 MT Motor vehicle license 148,042 0.01 144,651 3,391 0.45 MT Other taxes 210,756 0.06 186,748 24,008 0.56 MT MT Charges and miscellaneous general revenue 1,484,042 0.25 914,525 569,517 0.66 MT Current charges 884,092 0.26 493,458 390,634 0.60 MT Education 390,511 0.00 330,153 60,358 0.00 MT Institutions of higher education 337,459 0.00 327,273 10,186 0.00 MT School lunch sales (gross) 15,667 0.00 0 15,667 0.00 MT Hospitals 42,524 0.00 5,019 37,505 0.00 MT Highways 37,361 0.06 34,126 3,235 0.64 MT Air transportation (airports) 20,657 0.00 74 20,583 0.00 MT Parking facilities 2,857 0.00 0 2,857 0.00 MT Sea and inland port facilities 0 0.00 0 0 0.00 MT Natural resources 65,242 3.03 60,290 4,952 39.94 MT Parks and recreation 15,565 1.71 2,044 13,521 1.97 MT Housing and community development 7,977 0.22 2,342 5,635 0.31 MT Sewerage 60,183 1.46 0 60,183 1.46 MT Solid waste management 50,776 1.02 602 50,174 1.03 MT Other charges 190,439 0.38 58,808 131,631 0.55 MT MT Miscellaneous general revenue 599,950 0.50 421,067 178,883 1.69 MT Interest earnings 234,387 0.15 180,365 54,022 0.64 MT Special assessments 49,309 4.82 0 49,309 4.82 MT Sale of property 2,883 0.36 2,100 783 1.31 MT Other general revenue 313,371 0.67 238,602 74,769 2.81 MT MT Utility revenue 85,777 1.03 0 85,777 1.03 MT Water supply 83,675 0.92 0 83,675 0.92 MT Electric power 0 0.00 0 0 0.00 MT Gas supply 1,115 4.27 0 1,115 4.27 MT Transit 987 42.62 0 987 42.62 MT MT Liquor stores revenue 49,524 0.00 49,524 0 0.00 MT MT Insurance trust revenue 1,156,856 0.00 1,156,856 0 0.00 MT Unemployment compensation 84,876 0.00 84,876 0 0.00 MT Employee retirement 928,007 0.00 928,007 MT Workers' compensation 143,973 0.00 143,973 0 0.00 MT Other insurance trust revenue 0 0.00 0 0 0.00 MT MT Expenditure 6,198,453 0.21 4,691,318 2,465,618 0.53 MT MT By character and object: MT Intergovernmental expenditure 0 0.00 955,378 3,105 0.00 MT Direct expenditure 6,198,453 0.21 3,735,940 2,462,513 0.53 MT Current operation 4,627,946 0.23 2,476,317 2,151,629 0.50 MT Capital outlay 760,000 0.83 522,585 237,415 2.66 MT Construction 585,125 0.17 459,099 126,026 0.78 MT Other capital outlay 174,875 3.60 63,486 111,389 5.65 MT Assistance and subsidies 85,160 0.00 85,160 0 0.00 MT Interest on debt 196,917 0.32 123,448 73,469 0.85 MT Insurance benefits and repayments 528,430 0.00 528,430 0 0.00 MT Exhibit: Salaries and wages 1,867,088 0.13 708,831 1,158,257 0.21 MT MT Direct expenditure by function 6,198,453 0.21 3,735,940 2,462,513 0.53 MT Direct general expenditure 5,546,611 0.23 3,164,549 2,382,062 0.53 MT Capital outlay 746,390 0.85 522,583 223,807 2.82 MT Other direct general expenditure 4,800,221 0.22 2,641,966 2,158,255 0.48 MT MT Education services: MT Education 1,934,764 0.00 687,819 1,246,945 0.00 MT Capital outlay 121,109 0.00 54,737 66,372 0.00 MT Higher education 592,562 0.00 567,672 24,890 0.00 MT Capital outlay 56,640 0.00 54,423 2,217 0.00 MT Elementary & secondary 1,222,055 0.00 0 1,222,055 0.00 MT Capital outlay 64,155 0.00 0 64,155 0.00 MT Other education 120,147 0.00 120,147 0 0.00 MT Libraries 20,021 4.59 3,612 16,409 5.60 MT MT Social services and income maintenance: MT Public welfare 775,891 0.02 743,265 32,626 0.37 MT Cash assistance payments 30,792 0.00 30,792 0 0.00 MT Vendor payments 550,590 0.00 550,590 0 0.00 MT Other public welfare 194,509 0.06 161,883 32,626 0.37 MT Hospitals 82,442 0.00 39,467 42,975 0.00 MT Capital outlay 1,214 0.00 150 1,064 0.00 MT Health 272,181 0.12 209,743 62,438 0.54 MT Social insurance administration 11,802 0.00 11,802 0 0.00 MT Veterans services 1,164 0.00 1,164 0 0.00 MT MT Transportation: MT Highways 623,814 0.34 515,526 108,288 1.94 MT Capital outlay 417,491 0.47 397,528 19,963 9.79 MT Air transportation (airports) 49,984 0.69 2,031 47,953 0.72 MT Parking facilities 3,452 0.00 0 3,452 0.00 MT Sea and inland port facilities 0 0.00 0 0 0.00 MT Transit subsidies 0 0.00 0 0 0.00 MT MT Public safety: MT Police protection 167,350 0.56 30,675 136,675 0.69 MT Fire protection 58,378 8.51 0 58,378 8.51 MT Correction 145,186 0.03 121,156 24,030 0.15 MT Capital outlay 10,836 0.00 4,080 6,756 0.00 MT Protective inspection and regulation 30,212 0.15 24,729 5,483 0.82 MT MT Environment and housing: MT Natural resources 320,222 2.68 275,516 44,706 19.21 MT Capital outlay 36,875 2.39 30,697 6,178 14.27 MT Parks and recreation 56,221 1.02 13,417 42,804 1.34 MT Capital outlay 5,894 4.30 799 5,095 4.98 MT Housing and community development 97,281 3.27 48,704 48,577 6.55 MT Sewerage 52,867 1.27 0 52,867 1.27 MT Capital outlay 12,381 1.24 0 12,381 1.24 MT Solid waste management 57,610 1.05 2,232 55,378 1.09 MT Capital outlay 3,649 6.96 36 3,613 7.03 MT MT Governmental administration: MT Financial administration 175,264 0.24 136,132 39,132 1.08 MT Judicial and legal 84,735 0.67 48,156 36,579 1.55 MT General public buildings 20,353 1.82 5,107 15,246 2.43 MT Other governmental administration 64,568 1.06 24,188 40,380 1.69 MT MT Interest on general debt 189,842 0.24 123,448 66,394 0.68 MT General expenditure, n.e.c MT Miscellaneous commercial activities 1,918 0.00 1,918 0 0.00 MT Other and unallocable 249,089 2.30 94,742 154,347 3.72 MT MT Utility expenditure 80,722 3.22 271 80,451 3.23 MT Capital outlay 13,610 0.01 2 13,608 0.01 MT Water supply 71,233 3.64 0 71,233 3.64 MT Electric power 336 0.00 271 65 0.00 MT Gas supply 63 15.43 0 63 15.43 MT Transit 9,090 0.00 0 9,090 0.00 MT MT Liquor store expenditure 42,690 0.00 42,690 0 0.00 MT MT Insurance trust expenditure 528,430 0.00 528,430 0 0.00 MT Unemployment compensation 80,155 0.00 80,155 0 0.00 MT Employee retirement 336,639 0.00 336,639 MT Workers' compensation 111,636 0.00 111,636 0 0.00 MT Other insurance trust 0 0.00 0 0 0.00 MT MT Debt outstanding 4,296,863 0.24 3,048,862 1,248,001 0.84 MT MT Short-term 13,269 0.00 4,789 8,480 0.00 MT Long-term 4,283,594 0.24 3,044,073 1,239,521 0.85 MT Full faith and credit 609,342 0.67 221,144 388,198 1.06 MT Nonguaranteed 3,674,252 0.28 2,822,929 851,323 1.20 MT MT Long-term debt by purpose MT Public debt for private purposes 2,859,839 0.05 2,415,949 443,890 0.31 MT Education 494,828 0.00 227,250 267,578 0.00 MT Utilities 117,991 6.34 0 117,991 6.34 MT Other 810,936 0.96 400,874 410,062 1.91 MT MT Long-term debt issued 656,911 0.29 542,427 114,484 1.65 MT Long-term debt retired 470,306 0.27 351,533 118,773 1.08 MT MT Cash and security holdings 13,682,594 0.08 11,724,183 1,958,411 0.59 MT MT Insurance trust funds 6,888,118 0.00 6,888,118 0 0.00 MT Unemployment compensation 186,245 0.00 186,245 0 0.00 MT Employee retirement 6,096,790 0.00 6,096,790 MT Workers' compensation 605,083 0.00 605,083 0 0.00 MT Miscellaneous 0 0.00 0 0 0.00 MT MT Other than insurance trust funds 6,794,476 0.17 4,836,065 1,958,411 0.59 MT Offsets to debt 3,086,333 0.02 2,573,340 512,993 0.11 MT Bond funds 156,946 0.47 31,503 125,443 0.59 MT Other 3,551,197 0.32 2,231,222 1,319,975 0.87