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 NE Revenue 15,478,518 0.60 8,316,470 8,781,250 1.13 NE NE General revenue 11,668,931 0.75 7,337,829 5,950,304 1.55 NE NE Intergovernmental revenue 2,536,068 0.26 2,383,391 1,771,879 0.83 NE From federal government 2,536,068 0.26 2,361,660 174,408 3.79 NE From state government 0 0.00 0 1,597,471 0.83 NE From local government 0 0.00 21,731 0 0.00 NE NE General revenue from own sources 9,132,863 0.95 4,954,438 4,178,425 2.08 NE Taxes 6,307,884 0.32 3,639,811 2,668,073 0.76 NE Property 2,007,118 0.51 2,336 2,004,782 0.51 NE Sales and gross receipts 2,333,889 0.41 1,988,078 345,811 2.74 NE General sales 1,760,207 0.20 1,524,591 235,616 1.51 NE Selective sales 573,682 1.57 463,487 110,195 8.17 NE Motor fuel 302,899 0.00 302,899 0 0.00 NE Alchoholic beverage 23,609 0.00 23,159 450 0.00 NE Tobacco products 71,220 0.00 71,220 0 0.00 NE Public utilities 82,334 10.94 3,107 79,227 11.37 NE Other selective sales 93,620 0.11 63,102 30,518 0.32 NE Individual income tax 1,242,603 0.00 1,242,603 0 0.00 NE Corporate income tax 167,429 0.00 167,429 0 0.00 NE Motor vehicle license 113,003 0.53 88,780 24,223 2.47 NE Other taxes 443,842 3.38 150,585 293,257 5.11 NE NE Charges and miscellaneous general revenue 2,824,979 2.76 1,314,627 1,510,352 5.16 NE Current charges 1,633,368 3.98 652,712 980,656 6.62 NE Education 628,640 0.00 445,136 183,504 0.00 NE Institutions of higher education 512,896 0.00 444,313 68,583 0.00 NE School lunch sales (gross) 52,165 0.00 0 52,165 0.00 NE Hospitals 419,704 1.23 115,772 303,932 1.70 NE Highways 2,290 7.86 1,372 918 19.61 NE Air transportation (airports) 47,142 13.36 257 46,885 13.43 NE Parking facilities 10,408 0.00 0 10,408 0.00 NE Sea and inland port facilities 0 0.00 0 0 0.00 NE Natural resources 27,426 16.24 18,396 9,030 49.32 NE Parks and recreation 29,133 5.42 2,815 26,318 6.00 NE Housing and community development 30,105 14.03 1,209 28,896 14.62 NE Sewerage 108,850 5.79 0 108,850 5.79 NE Solid waste management 50,302 6.15 0 50,302 6.15 NE Other charges 279,368 22.94 67,755 211,613 30.28 NE NE Miscellaneous general revenue 1,191,611 2.75 661,915 529,696 6.19 NE Interest earnings 324,333 0.92 172,423 151,910 1.96 NE Special assessments 51,856 13.69 0 51,856 13.69 NE Sale of property 20,640 37.28 10,206 10,434 73.74 NE Other general revenue 794,782 3.43 479,286 315,496 8.63 NE NE Utility revenue 2,483,130 1.34 0 2,483,130 1.34 NE Water supply 150,597 3.64 0 150,597 3.64 NE Electric power 2,060,749 1.45 0 2,060,749 1.45 NE Gas supply 265,989 1.58 0 265,989 1.58 NE Transit 5,795 0.00 0 5,795 0.00 NE NE Liquor stores revenue 0 0.00 0 0 0.00 NE NE Insurance trust revenue 1,326,457 0.00 978,641 347,816 0.00 NE Unemployment compensation 140,625 0.00 140,625 0 0.00 NE Employee retirement 1,185,732 0.00 837,916 347,816 0.00 NE Workers' compensation 100 0.00 100 0 0.00 NE Other insurance trust revenue 0 0.00 0 0 0.00 NE NE Expenditure 14,074,748 0.89 6,979,917 8,777,181 1.42 NE NE By character and object: NE Intergovernmental expenditure 17,965 0.00 1,695,613 4,702 1.41 NE Direct expenditure 14,056,783 0.89 5,284,304 8,772,479 1.42 NE Current operation 10,771,423 1.02 4,072,878 6,698,545 1.64 NE Capital outlay 2,286,504 2.01 652,374 1,634,130 2.81 NE Construction 1,827,584 1.63 601,379 1,226,205 2.43 NE Other capital outlay 458,920 5.22 50,995 407,925 5.87 NE Assistance and subsidies 128,975 0.02 128,728 247 11.82 NE Interest on debt 405,240 0.87 96,034 309,206 1.14 NE Insurance benefits and repayments 464,641 0.00 334,290 130,351 0.00 NE Exhibit: Salaries and wages 4,738,256 0.34 1,827,865 2,910,391 0.55 NE NE Direct expenditure by function 14,056,783 0.89 5,284,304 8,772,479 1.42 NE Direct general expenditure 10,775,713 1.00 4,950,014 5,825,699 1.84 NE Capital outlay 1,644,481 2.65 652,374 992,107 4.39 NE Other direct general expenditure 9,131,232 1.08 4,297,640 4,833,592 2.04 NE NE Education services: NE Education 4,040,627 0.00 1,231,004 2,809,623 0.00 NE Capital outlay 415,550 0.00 105,457 310,093 0.00 NE Higher education 1,306,576 0.00 1,088,267 218,309 0.00 NE Capital outlay 116,572 0.00 102,859 13,713 0.00 NE Elementary & secondary 2,591,314 0.00 0 2,591,314 0.00 NE Capital outlay 296,380 0.00 0 296,380 0.00 NE Other education 142,737 0.00 142,737 0 0.00 NE Libraries 27,809 2.88 3,749 24,060 3.33 NE NE Social services and income maintenance: NE Public welfare 1,943,013 0.08 1,881,121 61,892 2.55 NE Cash assistance payments 59,434 0.05 59,187 247 11.82 NE Vendor payments 1,304,895 0.01 1,304,277 618 12.58 NE Other public welfare 578,684 0.27 517,657 61,027 2.58 NE Hospitals 544,390 1.39 202,775 341,615 2.22 NE Capital outlay 27,435 15.70 614 26,821 16.06 NE Health 183,897 0.24 127,377 56,520 0.78 NE Social insurance administration 50,798 0.00 50,798 0 0.00 NE Veterans services 1,601 0.00 1,601 0 0.00 NE NE Transportation: NE Highways 1,033,650 1.41 595,128 438,522 3.32 NE Capital outlay 663,421 1.70 504,166 159,255 7.08 NE Air transportation (airports) 74,273 30.92 3,163 71,110 32.30 NE Parking facilities 20,491 0.00 0 20,491 0.00 NE Sea and inland port facilities 0 0.00 0 0 0.00 NE Transit subsidies 19 0.00 0 19 0.00 NE NE Public safety: NE Police protection 282,686 1.01 54,243 228,443 1.25 NE Fire protection 122,401 2.49 0 122,401 2.49 NE Correction 299,095 1.77 187,272 111,823 4.73 NE Capital outlay 37,983 13.26 7,336 30,647 16.43 NE Protective inspection and regulation 67,195 2.82 48,949 18,246 10.39 NE NE Environment and housing: NE Natural resources 217,269 3.80 136,252 81,017 10.20 NE Capital outlay 25,144 30.65 3,592 21,552 35.76 NE Parks and recreation 272,588 2.53 30,384 242,204 2.84 NE Capital outlay 143,294 4.50 3,454 139,840 4.61 NE Housing and community development 147,998 6.35 764 147,234 6.38 NE Sewerage 142,335 5.29 0 142,335 5.29 NE Capital outlay 66,708 8.82 0 66,708 8.82 NE Solid waste management 67,911 2.09 0 67,911 2.09 NE Capital outlay 3,813 7.12 0 3,813 7.12 NE NE Governmental administration: NE Financial administration 185,452 2.87 93,623 91,829 5.81 NE Judicial and legal 127,357 0.49 52,101 75,256 0.82 NE General public buildings 52,562 2.17 9,388 43,174 2.64 NE Other governmental administration 113,812 5.96 22,946 90,866 7.46 NE NE Interest on general debt 255,957 1.27 96,034 159,923 2.04 NE General expenditure, n.e.c NE Miscellaneous commercial activities 0 0.00 0 0 0.00 NE Other and unallocable 500,527 19.96 121,342 379,185 26.34 NE NE Utility expenditure 2,816,429 2.06 0 2,816,429 2.06 NE Capital outlay 642,023 1.63 0 642,023 1.63 NE Water supply 177,367 5.95 0 177,367 5.95 NE Electric power 2,336,815 2.14 0 2,336,815 2.14 NE Gas supply 272,153 4.37 0 272,153 4.37 NE Transit 30,094 0.00 0 30,094 0.00 NE NE Liquor store expenditure 0 0.00 0 0 0.00 NE NE Insurance trust expenditure 464,641 0.00 334,290 130,351 0.00 NE Unemployment compensation 138,063 0.00 138,063 0 0.00 NE Employee retirement 326,578 0.00 196,227 130,351 0.00 NE Workers' compensation 0 0.00 0 0 0.00 NE Other insurance trust 0 0.00 0 0 0.00 NE NE Debt outstanding 8,828,872 1.19 1,949,654 6,879,218 1.53 NE NE Short-term 192,152 41.85 1,645 190,507 42.21 NE Long-term 8,636,720 0.83 1,948,009 6,688,711 1.08 NE Full faith and credit 2,312,493 2.49 26,147 2,286,346 2.51 NE Nonguaranteed 6,324,227 0.79 1,921,862 4,402,365 1.14 NE NE Long-term debt by purpose NE Public debt for private purposes 1,845,434 0.31 1,443,848 401,586 1.40 NE Education 1,728,772 0.00 445,545 1,283,227 0.00 NE Utilities 3,308,804 1.00 0 3,308,804 1.00 NE Other 1,753,710 3.68 58,616 1,695,094 3.81 NE NE Long-term debt issued 1,615,788 1.38 253,823 1,361,965 1.64 NE Long-term debt retired 1,343,062 1.03 439,851 903,211 1.54 NE NE Cash and security holdings 17,233,078 1.37 10,272,986 6,960,092 3.40 NE NE Insurance trust funds 8,472,011 0.00 6,492,377 1,979,634 0.00 NE Unemployment compensation 146,523 0.00 146,523 0 0.00 NE Employee retirement 8,319,196 0.00 6,339,562 1,979,634 0.00 NE Workers' compensation 6,292 0.00 6,292 0 0.00 NE Miscellaneous 0 0.00 0 0 0.00 NE NE Other than insurance trust funds 8,761,067 2.70 3,780,609 4,980,458 4.75 NE Offsets to debt 2,438,109 0.30 1,553,922 884,187 0.83 NE Bond funds 721,052 1.18 65,710 655,342 1.30 NE Other 5,601,906 4.23 2,160,977 3,440,929 6.88