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 NV Revenue 16,887,765 0.41 10,113,910 10,256,802 1.06 NV NV General revenue 13,267,312 0.52 7,296,038 9,454,221 1.15 NV NV Intergovernmental revenue 1,919,767 0.13 1,625,188 3,777,526 1.22 NV From federal government 1,919,767 0.13 1,568,953 350,814 0.69 NV From state government 0 0.00 0 3,426,712 1.29 NV From local government 0 0.00 56,235 0 0.00 NV NV General revenue from own sources 11,347,545 0.59 5,670,850 5,676,695 1.19 NV Taxes 7,971,598 0.60 4,716,660 3,254,938 1.48 NV Property 2,147,294 2.20 132,468 2,014,826 2.34 NV Sales and gross receipts 4,568,096 0.18 3,802,385 765,711 1.08 NV General sales 2,467,712 0.04 2,242,532 225,180 0.44 NV Selective sales 2,100,384 0.39 1,559,853 540,531 1.51 NV Motor fuel 440,669 0.35 293,595 147,074 1.06 NV Alchoholic beverage 33,867 0.00 33,867 0 0.00 NV Tobacco products 129,055 0.00 129,055 0 0.00 NV Public utilities 159,277 0.90 9,651 149,626 0.96 NV Other selective sales 1,337,516 0.52 1,093,685 243,831 2.86 NV Individual income tax 0 0.00 0 0 0.00 NV Corporate income tax 0 0.00 0 0 0.00 NV Motor vehicle license 139,467 0.00 139,467 0 0.00 NV Other taxes 1,116,741 0.36 642,340 474,401 0.84 NV NV Charges and miscellaneous general revenue 3,375,947 1.17 954,190 2,421,757 1.63 NV Current charges 2,415,766 1.50 605,144 1,810,622 2.01 NV Education 463,792 0.00 355,021 108,771 0.00 NV Institutions of higher education 354,699 0.00 354,699 0 0.00 NV School lunch sales (gross) 36,912 0.00 0 36,912 0.00 NV Hospitals 508,587 0.00 12,179 496,408 0.00 NV Highways 78,892 0.00 70,288 8,604 0.00 NV Air transportation (airports) 279,697 0.30 0 279,697 0.30 NV Parking facilities 3,266 0.00 0 3,266 0.00 NV Sea and inland port facilities 0 0.00 0 0 0.00 NV Natural resources 5,623 0.00 5,623 0 0.00 NV Parks and recreation 109,083 2.32 3,122 105,961 2.39 NV Housing and community development 17,133 0.00 4,573 12,560 0.00 NV Sewerage 344,946 2.33 0 344,946 2.33 NV Solid waste management 13,730 26.09 2,664 11,066 32.37 NV Other charges 591,017 6.21 151,674 439,343 8.35 NV NV Miscellaneous general revenue 960,181 0.54 349,046 611,135 0.85 NV Interest earnings 285,337 0.68 165,370 119,967 1.61 NV Special assessments 115,556 0.90 135 115,421 0.91 NV Sale of property 7,786 0.27 659 7,127 0.30 NV Other general revenue 551,502 0.58 182,882 368,620 0.87 NV NV Utility revenue 945,629 1.00 143,048 802,581 1.18 NV Water supply 685,418 1.38 1,497 683,921 1.38 NV Electric power 178,918 0.00 141,551 37,367 0.00 NV Gas supply 0 0.00 0 0 0.00 NV Transit 81,293 0.00 0 81,293 0.00 NV NV Liquor stores revenue 0 0.00 0 0 0.00 NV NV Insurance trust revenue 2,674,824 0.00 2,674,824 0 0.00 NV Unemployment compensation 283,847 0.00 283,847 0 0.00 NV Employee retirement 2,390,977 0.00 2,390,977 NV Workers' compensation 0 0.00 0 0 0.00 NV Other insurance trust revenue 0 0.00 0 0 0.00 NV NV Expenditure 16,182,086 0.62 8,686,071 10,443,589 0.96 NV NV By character and object: NV Intergovernmental expenditure 1,092 0.00 2,948,274 392 6.59 NV Direct expenditure 16,180,994 0.62 5,737,797 10,443,197 0.96 NV Current operation 11,283,105 0.73 3,756,367 7,526,738 1.09 NV Capital outlay 2,949,456 0.66 744,452 2,205,004 0.88 NV Construction 2,605,482 0.35 652,589 1,952,893 0.47 NV Other capital outlay 343,974 4.33 91,863 252,111 5.91 NV Assistance and subsidies 107,240 0.00 107,240 0 0.00 NV Interest on debt 855,867 0.18 144,412 711,455 0.22 NV Insurance benefits and repayments 985,326 0.00 985,326 0 0.00 NV Exhibit: Salaries and wages 4,309,066 0.88 1,230,195 3,078,871 1.24 NV NV Direct expenditure by function 16,180,994 0.62 5,737,797 10,443,197 0.96 NV Direct general expenditure 13,619,484 0.74 4,607,431 9,012,053 1.11 NV Capital outlay 2,398,481 0.81 742,896 1,655,585 1.17 NV Other direct general expenditure 11,221,003 0.73 3,864,535 7,356,468 1.11 NV NV Education services: NV Education 4,157,446 0.00 1,098,869 3,058,577 0.00 NV Capital outlay 725,353 0.00 150,627 574,726 0.00 NV Higher education 995,390 0.00 995,390 0 0.00 NV Capital outlay 150,058 0.00 150,058 0 0.00 NV Elementary & secondary 3,058,577 0.00 0 3,058,577 0.00 NV Capital outlay 574,726 0.00 0 574,726 0.00 NV Other education 103,479 0.00 103,479 0 0.00 NV Libraries 94,098 22.46 4,502 89,596 23.59 NV NV Social services and income maintenance: NV Public welfare 1,454,445 0.14 1,259,502 194,943 1.07 NV Cash assistance payments 53,071 0.00 53,071 0 0.00 NV Vendor payments 914,046 0.00 914,046 0 0.00 NV Other public welfare 487,328 0.43 292,385 194,943 1.07 NV Hospitals 664,843 0.00 145,759 519,084 0.00 NV Capital outlay 8,169 0.00 841 7,328 0.00 NV Health 315,958 2.73 199,330 116,628 7.40 NV Social insurance administration 66,370 0.00 66,370 0 0.00 NV Veterans services 8,952 0.00 8,952 0 0.00 NV NV Transportation: NV Highways 1,573,390 1.77 830,558 742,832 3.75 NV Capital outlay 825,113 1.37 526,661 298,452 3.79 NV Air transportation (airports) 398,907 1.16 0 398,907 1.16 NV Parking facilities 6,243 0.00 0 6,243 0.00 NV Sea and inland port facilities 0 0.00 0 0 0.00 NV Transit subsidies 0 0.00 0 0 0.00 NV NV Public safety: NV Police protection 705,063 1.85 61,993 643,070 2.03 NV Fire protection 328,631 1.06 0 328,631 1.06 NV Correction 545,919 1.24 232,102 313,817 2.16 NV Capital outlay 30,921 0.61 11,394 19,527 0.96 NV Protective inspection and regulation 166,828 0.31 92,783 74,045 0.70 NV NV Environment and housing: NV Natural resources 203,468 1.64 100,456 103,012 3.24 NV Capital outlay 89,156 0.46 7,234 81,922 0.50 NV Parks and recreation 500,974 1.86 18,716 482,258 1.93 NV Capital outlay 98,912 0.56 656 98,256 0.57 NV Housing and community development 227,417 0.33 13,131 214,286 0.36 NV Sewerage 223,325 2.55 0 223,325 2.55 NV Capital outlay 78,611 1.02 0 78,611 1.02 NV Solid waste management 18,512 10.97 4,795 13,717 14.80 NV Capital outlay 548 0.00 94 454 0.00 NV NV Governmental administration: NV Financial administration 224,230 3.10 72,991 151,239 4.60 NV Judicial and legal 295,460 2.97 60,738 234,722 3.74 NV General public buildings 112,655 5.85 16,637 96,018 6.86 NV Other governmental administration 221,073 3.89 50,370 170,703 5.04 NV NV Interest on general debt 662,984 0.17 140,358 522,626 0.22 NV General expenditure, n.e.c NV Miscellaneous commercial activities 0 0.00 0 0 0.00 NV Other and unallocable 442,293 8.67 128,519 313,774 12.22 NV NV Utility expenditure 1,576,184 0.58 145,040 1,431,144 0.63 NV Capital outlay 550,975 0.06 1,556 549,419 0.06 NV Water supply 1,206,068 0.75 5,780 1,200,288 0.76 NV Electric power 176,951 0.00 139,260 37,691 0.00 NV Gas supply 0 0.00 0 0 0.00 NV Transit 193,165 0.00 0 193,165 0.00 NV NV Liquor store expenditure 0 0.00 0 0 0.00 NV NV Insurance trust expenditure 985,326 0.00 985,326 0 0.00 NV Unemployment compensation 315,210 0.00 315,210 0 0.00 NV Employee retirement 670,116 0.00 670,116 NV Workers' compensation 0 0.00 0 0 0.00 NV Other insurance trust 0 0.00 0 0 0.00 NV NV Debt outstanding 17,851,095 0.20 3,607,292 14,243,803 0.25 NV NV Short-term 151,047 1.74 0 151,047 1.74 NV Long-term 17,700,048 0.19 3,607,292 14,092,756 0.24 NV Full faith and credit 12,308,852 0.14 2,366,753 9,942,099 0.18 NV Nonguaranteed 5,391,196 0.60 1,240,539 4,150,657 0.77 NV NV Long-term debt by purpose NV Public debt for private purposes 1,859,922 0.00 970,087 889,835 0.00 NV Education 3,869,279 0.00 341,712 3,527,567 0.00 NV Utilities 3,683,812 0.42 113,775 3,570,037 0.43 NV Other 8,287,035 0.29 2,181,718 6,105,317 0.39 NV NV Long-term debt issued 2,266,529 0.25 448,357 1,818,172 0.31 NV Long-term debt retired 1,529,383 0.43 433,482 1,095,901 0.60 NV NV Cash and security holdings 29,580,627 1.03 21,351,168 8,229,459 3.72 NV NV Insurance trust funds 17,436,883 0.00 17,436,883 0 0.00 NV Unemployment compensation 429,227 0.00 429,227 0 0.00 NV Employee retirement 17,007,656 0.00 17,007,656 NV Workers' compensation 0 0.00 0 0 0.00 NV Miscellaneous 0 0.00 0 0 0.00 NV NV Other than insurance trust funds 12,143,744 2.52 3,914,285 8,229,459 3.72 NV Offsets to debt 2,897,446 0.10 1,151,476 1,745,970 0.17 NV Bond funds 3,097,061 0.37 1,206,233 1,890,828 0.60 NV Other 6,149,237 4.80 1,556,576 4,592,661 6.43