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 NH Revenue 8,703,372 0.43 6,174,660 4,062,217 0.91 NH NH General revenue 7,440,255 0.50 5,024,122 3,949,638 0.94 NH NH Intergovernmental revenue 1,572,259 0.24 1,676,883 1,428,881 0.29 NH From federal government 1,572,259 0.24 1,456,474 115,785 3.20 NH From state government 0 0.00 0 1,313,096 0.16 NH From local government 0 0.00 220,409 0 0.00 NH NH General revenue from own sources 5,867,996 0.63 3,347,239 2,520,757 1.47 NH Taxes 4,069,671 0.92 2,005,389 2,064,282 1.80 NH Property 2,519,714 1.48 493,589 2,026,125 1.84 NH Sales and gross receipts 674,354 0.00 674,354 0 0.00 NH General sales 0 0.00 0 0 0.00 NH Selective sales 674,354 0.00 674,354 0 0.00 NH Motor fuel 129,913 0.00 129,913 0 0.00 NH Alchoholic beverage 12,239 0.00 12,239 0 0.00 NH Tobacco products 100,014 0.00 100,014 0 0.00 NH Public utilities 65,581 0.00 65,581 0 0.00 NH Other selective sales 366,607 0.00 366,607 0 0.00 NH Individual income tax 54,769 0.00 54,769 0 0.00 NH Corporate income tax 407,603 0.00 407,603 0 0.00 NH Motor vehicle license 84,431 0.00 84,431 0 0.00 NH Other taxes 328,800 0.22 290,643 38,157 1.88 NH NH Charges and miscellaneous general revenue 1,798,325 0.16 1,341,850 456,475 0.64 NH Current charges 1,063,756 0.19 723,942 339,814 0.60 NH Education 457,662 0.00 409,557 48,105 0.00 NH Institutions of higher education 409,451 0.00 409,451 0 0.00 NH School lunch sales (gross) 39,787 0.00 0 39,787 0.00 NH Hospitals 6,058 0.00 6,058 0 0.00 NH Highways 71,959 0.00 71,958 1 0.00 NH Air transportation (airports) 36,760 0.00 226 36,534 0.00 NH Parking facilities 7,590 0.11 0 7,590 0.11 NH Sea and inland port facilities 0 0.00 0 0 0.00 NH Natural resources 3,820 1.82 3,078 742 9.38 NH Parks and recreation 25,448 0.80 11,073 14,375 1.42 NH Housing and community development 30,695 0.87 14,601 16,094 1.67 NH Sewerage 78,283 1.52 104 78,179 1.52 NH Solid waste management 21,277 4.38 64 21,213 4.40 NH Other charges 324,204 0.64 207,223 116,981 1.77 NH NH Miscellaneous general revenue 734,569 0.25 617,908 116,661 1.58 NH Interest earnings 329,253 0.13 305,161 24,092 1.76 NH Special assessments 748 11.69 0 748 11.69 NH Sale of property 4,472 17.03 303 4,169 18.26 NH Other general revenue 400,096 0.42 312,444 87,652 1.91 NH NH Utility revenue 83,174 0.41 110 83,064 0.41 NH Water supply 70,241 0.49 110 70,131 0.49 NH Electric power 9,413 0.23 0 9,413 0.23 NH Gas supply 0 0.00 0 0 0.00 NH Transit 3,520 0.00 0 3,520 0.00 NH NH Liquor stores revenue 371,766 0.00 371,766 0 0.00 NH NH Insurance trust revenue 808,177 0.00 778,662 29,515 0.00 NH Unemployment compensation 95,679 0.00 95,679 0 0.00 NH Employee retirement 712,498 0.00 682,983 29,515 0.00 NH Workers' compensation 0 0.00 0 0 0.00 NH Other insurance trust revenue 0 0.00 0 0 0.00 NH NH Expenditure 8,345,595 0.17 5,654,063 4,048,606 0.34 NH NH By character and object: NH Intergovernmental expenditure 0 0.00 1,278,988 78,086 0.01 NH Direct expenditure 8,345,595 0.17 4,375,075 3,970,520 0.35 NH Current operation 6,666,591 0.16 3,288,655 3,377,936 0.32 NH Capital outlay 760,568 0.85 293,670 466,898 1.38 NH Construction 572,940 0.99 206,080 366,860 1.55 NH Other capital outlay 187,628 1.20 87,590 100,038 2.25 NH Assistance and subsidies 114,048 0.17 106,111 7,937 2.42 NH Interest on debt 411,102 0.29 301,830 109,272 1.07 NH Insurance benefits and repayments 393,286 0.00 384,809 8,477 0.00 NH Exhibit: Salaries and wages 2,492,993 0.08 780,172 1,712,821 0.12 NH NH Direct expenditure by function 8,345,595 0.17 4,375,075 3,970,520 0.35 NH Direct general expenditure 7,548,528 0.17 3,663,256 3,885,272 0.33 NH Capital outlay 757,542 0.85 292,608 464,934 1.39 NH Other direct general expenditure 6,790,986 0.15 3,370,648 3,420,338 0.30 NH NH Education services: NH Education 2,753,489 0.00 694,417 2,059,072 0.00 NH Capital outlay 258,669 0.00 59,372 199,297 0.00 NH Higher education 612,637 0.00 612,637 0 0.00 NH Capital outlay 58,972 0.00 58,972 0 0.00 NH Elementary & secondary 2,059,072 0.00 0 2,059,072 0.00 NH Capital outlay 199,297 0.00 0 199,297 0.00 NH Other education 81,780 0.00 81,780 0 0.00 NH Libraries 28,833 1.12 3,367 25,466 1.27 NH NH Social services and income maintenance: NH Public welfare 1,515,397 0.01 1,346,318 169,079 0.11 NH Cash assistance payments 57,114 0.34 49,177 7,937 2.42 NH Vendor payments 1,126,384 0.00 1,125,214 1,170 3.81 NH Other public welfare 331,899 0.04 171,927 159,972 0.08 NH Hospitals 50,196 0.00 50,196 0 0.00 NH Capital outlay 397 0.00 397 0 0.00 NH Health 127,666 0.47 104,285 23,381 2.58 NH Social insurance administration 28,755 0.00 28,755 0 0.00 NH Veterans services 271 0.00 271 0 0.00 NH NH Transportation: NH Highways 524,809 0.64 346,697 178,112 1.90 NH Capital outlay 177,367 0.68 165,348 12,019 10.10 NH Air transportation (airports) 28,677 0.07 617 28,060 0.07 NH Parking facilities 3,833 0.03 0 3,833 0.03 NH Sea and inland port facilities 280 0.00 280 0 0.00 NH Transit subsidies 4,367 0.00 4,367 0 0.00 NH NH Public safety: NH Police protection 239,019 0.24 36,379 202,640 0.29 NH Fire protection 143,843 1.66 0 143,843 1.66 NH Correction 129,984 0.00 93,158 36,826 0.00 NH Capital outlay 1,314 0.00 1,130 184 0.00 NH Protective inspection and regulation 57,410 0.27 48,793 8,617 1.78 NH NH Environment and housing: NH Natural resources 64,526 1.54 57,144 7,382 13.50 NH Capital outlay 2,730 0.00 2,702 28 0.00 NH Parks and recreation 87,980 0.60 12,272 75,708 0.69 NH Capital outlay 15,178 0.41 4,436 10,742 0.58 NH Housing and community development 213,813 1.34 92,634 121,179 2.36 NH Sewerage 80,492 1.56 4,725 75,767 1.66 NH Capital outlay 4,109 0.16 11 4,098 0.16 NH Solid waste management 90,670 1.30 12,234 78,436 1.50 NH Capital outlay 3,012 10.31 85 2,927 10.61 NH NH Governmental administration: NH Financial administration 126,207 1.03 67,991 58,216 2.24 NH Judicial and legal 105,948 0.55 87,248 18,700 3.12 NH General public buildings 46,827 1.03 14,569 32,258 1.49 NH Other governmental administration 117,271 1.02 19,609 97,662 1.23 NH NH Interest on general debt 402,359 0.25 301,830 100,529 1.00 NH General expenditure, n.e.c NH Miscellaneous commercial activities 0 0.00 0 0 0.00 NH Other and unallocable 575,606 1.38 235,100 340,506 2.33 NH NH Utility expenditure 86,065 2.71 9,294 76,771 3.04 NH Capital outlay 2,104 11.15 140 1,964 11.95 NH Water supply 70,909 3.17 9,162 61,747 3.64 NH Electric power 7,138 8.47 0 7,138 8.47 NH Gas supply 0 0.00 0 0 0.00 NH Transit 8,018 0.00 132 7,886 0.00 NH NH Liquor store expenditure 317,716 0.00 317,716 0 0.00 NH NH Insurance trust expenditure 393,286 0.00 384,809 8,477 0.00 NH Unemployment compensation 101,021 0.00 101,021 0 0.00 NH Employee retirement 292,265 0.00 283,788 8,477 0.00 NH Workers' compensation 0 0.00 0 0 0.00 NH Other insurance trust 0 0.00 0 0 0.00 NH NH Debt outstanding 8,134,540 0.23 5,894,106 2,240,434 0.82 NH NH Short-term 67,383 7.20 56,166 11,217 43.23 NH Long-term 8,067,157 0.22 5,837,940 2,229,217 0.81 NH Full faith and credit 2,539,680 0.71 642,408 1,897,272 0.95 NH Nonguaranteed 5,527,477 0.02 5,195,532 331,945 0.29 NH NH Long-term debt by purpose NH Public debt for private purposes 3,953,300 0.00 3,953,300 0 0.00 NH Education 1,174,171 0.00 192,800 981,371 0.00 NH Utilities 135,923 2.57 0 135,923 2.57 NH Other 2,803,763 0.60 1,691,840 1,111,923 1.51 NH NH Long-term debt issued 1,476,092 0.36 992,812 483,280 1.10 NH Long-term debt retired 921,170 0.32 698,950 222,220 1.33 NH NH Cash and security holdings 12,478,945 0.14 10,175,057 2,303,888 0.76 NH NH Insurance trust funds 4,673,962 0.00 4,533,987 139,975 0.00 NH Unemployment compensation 239,403 0.00 239,403 0 0.00 NH Employee retirement 4,434,559 0.00 4,294,584 139,975 0.00 NH Workers' compensation 0 0.00 0 0 0.00 NH Miscellaneous 0 0.00 0 0 0.00 NH NH Other than insurance trust funds 7,804,983 0.23 5,641,070 2,163,913 0.81 NH Offsets to debt 4,972,701 0.00 4,969,978 2,723 0.00 NH Bond funds 415,763 0.23 60,156 355,607 0.27 NH Other 2,416,519 0.73 610,936 1,805,583 0.98