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 ND Revenue 6,524,431 0.21 5,228,053 1,947,675 0.73 ND ND General revenue 4,347,765 0.20 3,172,034 1,827,028 0.54 ND ND Intergovernmental revenue 1,313,798 0.26 1,220,547 744,548 0.92 ND From federal government 1,313,798 0.26 1,190,963 122,835 2.80 ND From state government 0 0.00 0 621,713 0.94 ND From local government 0 0.00 29,584 0 0.00 ND ND General revenue from own sources 3,033,967 0.26 1,951,487 1,082,480 0.73 ND Taxes 1,901,047 0.27 1,228,890 672,157 0.77 ND Property 584,622 0.88 1,478 583,144 0.88 ND Sales and gross receipts 742,116 0.07 666,738 75,378 0.67 ND General sales 430,807 0.07 367,304 63,503 0.49 ND Selective sales 311,309 0.14 299,434 11,875 3.73 ND Motor fuel 118,744 0.00 118,744 0 0.00 ND Alchoholic beverage 5,910 0.00 5,910 0 0.00 ND Tobacco products 21,167 0.00 21,167 0 0.00 ND Public utilities 40,962 0.13 34,098 6,864 0.76 ND Other selective sales 124,526 0.34 119,515 5,011 8.54 ND Individual income tax 213,982 0.00 213,982 0 0.00 ND Corporate income tax 49,807 0.00 49,807 0 0.00 ND Motor vehicle license 54,717 0.02 54,707 10 102.53 ND Other taxes 255,803 0.20 242,178 13,625 3.82 ND ND Charges and miscellaneous general revenue 1,132,920 0.43 722,597 410,323 1.18 ND Current charges 745,977 0.52 516,265 229,712 1.69 ND Education 318,054 0.00 274,972 43,082 0.00 ND Institutions of higher education 274,034 0.00 274,034 0 0.00 ND School lunch sales (gross) 19,202 0.00 0 19,202 0.00 ND Hospitals 4,187 0.00 3,969 218 0.00 ND Highways 3,853 1.41 667 3,186 1.71 ND Air transportation (airports) 16,520 4.56 5 16,515 4.56 ND Parking facilities 2,163 0.00 0 2,163 0.00 ND Sea and inland port facilities 0 0.00 0 0 0.00 ND Natural resources 19,133 18.04 10,333 8,800 39.22 ND Parks and recreation 34,612 1.64 2,017 32,595 1.74 ND Housing and community development 7,076 0.77 1,499 5,577 0.98 ND Sewerage 34,530 1.97 0 34,530 1.97 ND Solid waste management 35,969 3.13 0 35,969 3.13 ND Other charges 269,880 0.50 222,803 47,077 2.85 ND ND Miscellaneous general revenue 386,943 0.76 206,332 180,611 1.62 ND Interest earnings 127,243 0.71 67,040 60,203 1.49 ND Special assessments 47,033 2.57 0 47,033 2.57 ND Sale of property 1,734 19.38 253 1,481 22.69 ND Other general revenue 210,933 1.09 139,039 71,894 3.20 ND ND Utility revenue 96,336 8.58 0 96,336 8.58 ND Water supply 72,564 2.52 0 72,564 2.52 ND Electric power 20,513 40.85 0 20,513 40.85 ND Gas supply 1,850 47.79 0 1,850 47.79 ND Transit 1,409 0.00 0 1,409 0.00 ND ND Liquor stores revenue 0 0.00 0 0 0.00 ND ND Insurance trust revenue 2,080,330 0.00 2,056,019 24,311 0.00 ND Unemployment compensation 61,053 0.00 61,053 0 0.00 ND Employee retirement 1,887,372 0.00 1,863,061 24,311 0.00 ND Workers' compensation 131,905 0.00 131,905 0 0.00 ND Other insurance trust revenue 0 0.00 0 0 0.00 ND ND Expenditure 4,486,086 0.39 3,197,884 1,910,770 0.91 ND ND By character and object: ND Intergovernmental expenditure 0 0.00 613,513 9,055 0.58 ND Direct expenditure 4,486,086 0.39 2,584,371 1,901,715 0.92 ND Current operation 3,462,261 0.44 1,960,581 1,501,680 1.01 ND Capital outlay 586,525 1.01 281,143 305,382 1.94 ND Construction 484,084 1.10 249,535 234,549 2.28 ND Other capital outlay 102,441 2.24 31,608 70,833 3.23 ND Assistance and subsidies 43,961 0.11 42,952 1,009 4.61 ND Interest on debt 160,573 0.68 76,508 84,065 1.30 ND Insurance benefits and repayments 232,766 0.00 223,187 9,579 0.00 ND Exhibit: Salaries and wages 1,350,752 0.34 560,791 789,961 0.57 ND ND Direct expenditure by function 4,486,086 0.39 2,584,371 1,901,715 0.92 ND Direct general expenditure 4,157,271 0.27 2,361,184 1,796,087 0.61 ND Capital outlay 568,518 1.00 281,143 287,375 1.99 ND Other direct general expenditure 3,588,753 0.24 2,080,041 1,508,712 0.58 ND ND Education services: ND Education 1,525,358 0.00 634,682 890,676 0.00 ND Capital outlay 130,002 0.00 32,886 97,116 0.00 ND Higher education 569,944 0.00 569,944 0 0.00 ND Capital outlay 32,709 0.00 32,709 0 0.00 ND Elementary & secondary 890,816 0.00 140 890,676 0.00 ND Capital outlay 97,116 0.00 0 97,116 0.00 ND Other education 64,598 0.00 64,598 0 0.00 ND Libraries 10,602 1.38 1,475 9,127 1.60 ND ND Social services and income maintenance: ND Public welfare 718,903 0.13 681,803 37,100 2.49 ND Cash assistance payments 15,380 0.30 14,371 1,009 4.61 ND Vendor payments 440,104 0.00 439,110 994 0.66 ND Other public welfare 263,419 0.35 228,322 35,097 2.66 ND Hospitals 44,063 0.01 44,002 61 6.56 ND Capital outlay 727 0.00 727 0 0.00 ND Health 71,194 0.37 41,240 29,954 0.87 ND Social insurance administration 5,131 0.00 5,131 0 0.00 ND Veterans services 592 0.00 592 0 0.00 ND ND Transportation: ND Highways 501,469 1.08 324,933 176,536 3.06 ND Capital outlay 277,773 0.75 216,425 61,348 3.38 ND Air transportation (airports) 45,884 10.11 567 45,317 10.23 ND Parking facilities 1,916 0.00 0 1,916 0.00 ND Sea and inland port facilities 0 0.00 0 0 0.00 ND Transit subsidies 0 0.00 0 0 0.00 ND ND Public safety: ND Police protection 85,123 0.85 13,742 71,381 1.01 ND Fire protection 28,850 6.18 0 28,850 6.18 ND Correction 59,314 0.19 44,084 15,230 0.73 ND Capital outlay 1,299 0.76 1,104 195 5.04 ND Protective inspection and regulation 31,017 0.05 26,359 4,658 0.34 ND ND Environment and housing: ND Natural resources 153,699 0.78 118,421 35,278 3.41 ND Capital outlay 17,441 3.34 15,344 2,097 27.75 ND Parks and recreation 91,284 2.07 13,115 78,169 2.42 ND Capital outlay 23,005 2.71 2,389 20,616 3.02 ND Housing and community development 42,705 1.57 6,723 35,982 1.87 ND Sewerage 34,383 3.42 0 34,383 3.42 ND Capital outlay 13,857 7.84 0 13,857 7.84 ND Solid waste management 32,638 2.27 0 32,638 2.27 ND Capital outlay 2,254 0.00 0 2,254 0.00 ND ND Governmental administration: ND Financial administration 99,100 0.86 63,094 36,006 2.37 ND Judicial and legal 59,302 0.47 42,671 16,631 1.69 ND General public buildings 25,515 3.47 4,143 21,372 4.14 ND Other governmental administration 30,298 1.07 11,721 18,577 1.74 ND ND Interest on general debt 154,495 0.46 76,508 77,987 0.91 ND General expenditure, n.e.c ND Miscellaneous commercial activities 118,325 0.02 118,305 20 102.25 ND Other and unallocable 186,111 2.78 87,873 98,238 5.27 ND ND Utility expenditure 96,049 10.24 0 96,049 10.24 ND Capital outlay 18,007 10.58 0 18,007 10.58 ND Water supply 73,727 6.05 0 73,727 6.05 ND Electric power 15,136 48.43 0 15,136 48.43 ND Gas supply 1,700 100.00 0 1,700 100.00 ND Transit 5,486 0.00 0 5,486 0.00 ND ND Liquor store expenditure 0 0.00 0 0 0.00 ND ND Insurance trust expenditure 232,766 0.00 223,187 9,579 0.00 ND Unemployment compensation 39,732 0.00 39,732 0 0.00 ND Employee retirement 143,706 0.00 134,127 9,579 0.00 ND Workers' compensation 49,328 0.00 49,328 0 0.00 ND Other insurance trust 0 0.00 0 0 0.00 ND ND Debt outstanding 3,142,737 0.58 1,662,390 1,480,347 1.22 ND ND Short-term 21,646 4.87 3,404 18,242 5.78 ND Long-term 3,121,091 0.58 1,658,986 1,462,105 1.23 ND Full faith and credit 576,153 2.20 0 576,153 2.20 ND Nonguaranteed 2,544,938 0.31 1,658,986 885,952 0.89 ND ND Long-term debt by purpose ND Public debt for private purposes 1,196,549 0.21 724,027 472,522 0.53 ND Education 289,213 0.00 107,910 181,303 0.00 ND Utilities 116,965 6.85 0 116,965 6.85 ND Other 1,518,364 0.73 827,049 691,315 1.60 ND ND Long-term debt issued 499,806 0.75 312,928 186,878 2.02 ND Long-term debt retired 380,511 0.68 250,631 129,880 1.99 ND ND Cash and security holdings 9,020,523 0.13 7,301,736 1,718,787 0.70 ND ND Insurance trust funds 3,768,042 0.00 3,612,268 155,774 0.00 ND Unemployment compensation 54,377 0.00 54,377 0 0.00 ND Employee retirement 2,642,445 0.00 2,486,671 155,774 0.00 ND Workers' compensation 1,071,220 0.00 1,071,220 0 0.00 ND Miscellaneous 0 0.00 0 0 0.00 ND ND Other than insurance trust funds 5,252,481 0.23 3,689,468 1,563,013 0.77 ND Offsets to debt 2,006,670 0.13 1,439,840 566,830 0.47 ND Bond funds 121,934 3.23 27,489 94,445 4.17 ND Other 3,123,877 0.37 2,222,139 901,738 1.28