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 OH Revenue 105,381,660 0.17 76,443,362 44,858,558 0.46 OH OH General revenue 72,264,063 0.23 45,732,357 42,451,966 0.46 OH OH Intergovernmental revenue 16,313,030 0.36 14,870,405 17,362,885 0.61 OH From federal government 16,313,030 0.36 14,480,133 1,832,897 3.16 OH From state government 0 0.00 0 15,529,988 0.59 OH From local government 0 0.00 390,272 0 0.00 OH OH General revenue from own sources 55,951,033 0.28 30,861,952 25,089,081 0.62 OH Taxes 39,151,223 0.25 22,475,528 16,675,695 0.60 OH Property 11,232,828 0.43 40,636 11,192,192 0.43 OH Sales and gross receipts 12,318,284 0.12 10,783,304 1,534,980 0.96 OH General sales 9,257,515 0.07 7,881,510 1,376,005 0.49 OH Selective sales 3,060,769 0.38 2,901,794 158,975 7.35 OH Motor fuel 1,548,280 0.18 1,541,151 7,129 39.63 OH Alchoholic beverage 99,132 0.13 88,267 10,865 1.22 OH Tobacco products 561,910 0.00 557,569 4,341 0.17 OH Public utilities 294,888 0.54 275,811 19,077 8.29 OH Other selective sales 556,559 1.85 438,996 117,563 8.74 OH Individual income tax 12,183,380 0.72 8,705,161 3,478,219 2.51 OH Corporate income tax 1,060,594 0.00 1,060,594 0 0.00 OH Motor vehicle license 806,568 0.61 713,149 93,419 5.30 OH Other taxes 1,549,569 0.65 1,172,684 376,885 2.66 OH OH Charges and miscellaneous general revenue 16,799,810 0.50 8,386,424 8,413,386 1.01 OH Current charges 10,772,162 0.69 5,103,632 5,668,530 1.32 OH Education 4,431,404 0.00 3,446,314 985,090 0.00 OH Institutions of higher education 3,563,031 0.00 3,423,848 139,183 0.00 OH School lunch sales (gross) 293,162 0.00 0 293,162 0.00 OH Hospitals 2,208,491 0.49 1,224,326 984,165 1.10 OH Highways 238,164 1.02 197,477 40,687 5.97 OH Air transportation (airports) 272,355 0.40 0 272,355 0.40 OH Parking facilities 35,791 2.58 0 35,791 2.58 OH Sea and inland port facilities 22,474 0.90 0 22,474 0.90 OH Natural resources 48,853 38.43 26,347 22,506 83.42 OH Parks and recreation 196,798 2.42 16,784 180,014 2.65 OH Housing and community development 117,829 3.81 21,237 96,592 4.64 OH Sewerage 1,407,564 1.34 2,351 1,405,213 1.34 OH Solid waste management 266,699 3.03 0 266,699 3.03 OH Other charges 1,525,740 4.40 168,796 1,356,944 4.94 OH OH Miscellaneous general revenue 6,027,648 0.48 3,282,792 2,744,856 1.04 OH Interest earnings 1,982,680 0.51 712,242 1,270,438 0.80 OH Special assessments 205,205 7.36 0 205,205 7.36 OH Sale of property 15,648 29.11 1,132 14,516 31.38 OH Other general revenue 3,824,115 0.58 2,569,418 1,254,697 1.77 OH OH Utility revenue 1,977,230 2.50 0 1,977,230 2.50 OH Water supply 1,223,894 1.73 0 1,223,894 1.73 OH Electric power 607,955 6.74 0 607,955 6.74 OH Gas supply 47,622 0.00 0 47,622 0.00 OH Transit 97,759 1.29 0 97,759 1.29 OH OH Liquor stores revenue 581,412 0.00 581,412 0 0.00 OH OH Insurance trust revenue 30,558,955 0.00 30,129,593 429,362 0.00 OH Unemployment compensation 1,069,701 0.00 1,069,701 0 0.00 OH Employee retirement 26,245,053 0.00 25,815,691 429,362 0.00 OH Workers' compensation 3,244,201 0.00 3,244,201 0 0.00 OH Other insurance trust revenue 0 0.00 0 0 0.00 OH OH Expenditure 89,598,378 0.32 58,874,466 46,812,842 0.61 OH OH By character and object: OH Intergovernmental expenditure 361 0.00 15,730,201 359,090 12.03 OH Direct expenditure 89,598,017 0.32 43,144,265 46,453,752 0.61 OH Current operation 63,511,508 0.31 25,303,008 38,208,500 0.51 OH Capital outlay 9,221,776 1.53 3,097,504 6,124,272 2.31 OH Construction 7,295,773 1.79 2,691,724 4,604,049 2.83 OH Other capital outlay 1,926,003 2.28 405,780 1,520,223 2.89 OH Assistance and subsidies 1,713,416 0.11 1,566,629 146,787 1.23 OH Interest on debt 3,033,771 0.59 1,192,615 1,841,156 0.98 OH Insurance benefits and repayments 12,117,546 0.00 11,984,509 133,037 0.00 OH Exhibit: Salaries and wages 26,139,848 0.25 6,775,542 19,364,306 0.33 OH OH Direct expenditure by function 89,598,017 0.32 43,144,265 46,453,752 0.61 OH Direct general expenditure 74,445,438 0.31 30,793,944 43,651,494 0.52 OH Capital outlay 8,705,922 1.50 3,097,325 5,608,597 2.34 OH Other direct general expenditure 65,739,516 0.24 27,696,619 38,042,897 0.41 OH OH Education services: OH Education 26,471,749 0.00 7,296,206 19,175,543 0.00 OH Capital outlay 2,998,757 0.00 841,390 2,157,367 0.00 OH Higher education 6,330,934 0.00 5,897,747 433,187 0.00 OH Capital outlay 791,993 0.00 774,457 17,536 0.00 OH Elementary & secondary 18,742,356 0.00 0 18,742,356 0.00 OH Capital outlay 2,139,831 0.00 0 2,139,831 0.00 OH Other education 1,398,459 0.00 1,398,459 0 0.00 OH Libraries 492,580 10.11 15,165 477,415 10.44 OH OH Social services and income maintenance: OH Public welfare 14,592,423 0.21 11,912,039 2,680,384 1.15 OH Cash assistance payments 700,895 0.26 554,108 146,787 1.23 OH Vendor payments 10,812,777 0.04 10,469,955 342,822 1.11 OH Other public welfare 3,078,751 0.92 887,976 2,190,775 1.30 OH Hospitals 2,816,266 1.05 1,579,696 1,236,570 2.39 OH Capital outlay 124,665 8.14 65,063 59,602 17.02 OH Health 3,364,029 2.25 1,022,459 2,341,570 3.23 OH Social insurance administration 279,692 0.00 279,692 0 0.00 OH Veterans services 1,408 0.00 1,408 0 0.00 OH OH Transportation: OH Highways 4,111,766 1.53 2,121,992 1,989,774 3.16 OH Capital outlay 2,208,972 2.65 1,539,296 669,676 8.74 OH Air transportation (airports) 392,375 7.65 2,520 389,855 7.70 OH Parking facilities 38,124 7.10 0 38,124 7.10 OH Sea and inland port facilities 36,579 1.24 0 36,579 1.24 OH Transit subsidies 14 0.00 0 14 0.00 OH OH Public safety: OH Police protection 2,530,669 1.37 234,362 2,296,307 1.51 OH Fire protection 1,372,149 2.36 0 1,372,149 2.36 OH Correction 1,836,300 0.50 1,402,876 433,424 2.11 OH Capital outlay 100,350 6.56 82,176 18,174 36.20 OH Protective inspection and regulation 315,385 1.31 233,292 82,093 5.02 OH OH Environment and housing: OH Natural resources 424,938 2.38 362,139 62,799 16.10 OH Capital outlay 97,840 1.72 93,301 4,539 37.09 OH Parks and recreation 1,018,671 3.25 84,436 934,235 3.54 OH Capital outlay 301,150 10.21 19,998 281,152 10.94 OH Housing and community development 1,785,047 2.67 223,493 1,561,554 3.06 OH Sewerage 1,762,051 2.33 305,370 1,456,681 2.81 OH Capital outlay 781,544 4.16 294,544 487,000 6.67 OH Solid waste management 489,899 4.25 27,999 461,900 4.51 OH Capital outlay 35,786 3.70 210 35,576 3.73 OH OH Governmental administration: OH Financial administration 2,162,705 0.85 1,422,275 740,430 2.48 OH Judicial and legal 1,480,991 0.55 276,565 1,204,426 0.68 OH General public buildings 407,129 3.33 75,066 332,063 4.08 OH Other governmental administration 637,366 2.15 90,910 546,456 2.51 OH OH Interest on general debt 2,904,335 0.56 1,192,615 1,711,720 0.94 OH General expenditure, n.e.c OH Miscellaneous commercial activities 4,162 0.00 1,714 2,448 0.00 OH Other and unallocable 2,716,636 3.61 629,655 2,086,981 4.70 OH OH Utility expenditure 2,669,221 5.33 0 2,669,221 5.33 OH Capital outlay 515,675 8.98 0 515,675 8.98 OH Water supply 1,338,719 6.05 0 1,338,719 6.05 OH Electric power 608,023 16.78 0 608,023 16.78 OH Gas supply 45,179 0.00 0 45,179 0.00 OH Transit 677,300 0.98 0 677,300 0.98 OH OH Liquor store expenditure 365,812 0.00 365,812 0 0.00 OH OH Insurance trust expenditure 12,117,546 0.00 11,984,509 133,037 0.00 OH Unemployment compensation 1,523,681 0.00 1,523,681 0 0.00 OH Employee retirement 8,674,112 0.00 8,541,075 133,037 0.00 OH Workers' compensation 1,919,753 0.00 1,919,753 0 0.00 OH Other insurance trust 0 0.00 0 0 0.00 OH OH Debt outstanding 57,898,258 0.67 22,183,360 35,714,898 1.09 OH OH Short-term 1,976,065 6.22 596,366 1,379,699 8.91 OH Long-term 55,922,193 0.60 21,586,994 34,335,199 0.98 OH Full faith and credit 22,971,663 1.04 6,799,627 16,172,036 1.47 OH Nonguaranteed 32,950,530 0.62 14,787,367 18,163,163 1.12 OH OH Long-term debt by purpose OH Public debt for private purposes 18,378,786 0.85 7,535,755 10,843,031 1.44 OH Education 15,503,413 0.00 6,595,280 8,908,133 0.00 OH Utilities 3,099,547 3.52 0 3,099,547 3.52 OH Other 18,940,447 1.31 7,455,959 11,484,488 2.16 OH OH Long-term debt issued 9,220,964 1.85 3,509,883 5,711,081 2.99 OH Long-term debt retired 6,702,470 1.31 2,587,090 4,115,380 2.13 OH OH Cash and security holdings 202,171,743 0.09 166,738,540 35,433,203 0.53 OH OH Insurance trust funds 146,791,921 0.00 144,559,902 2,232,019 0.00 OH Unemployment compensation 786,443 0.00 786,443 0 0.00 OH Employee retirement 129,651,856 0.00 127,419,837 2,232,019 0.00 OH Workers' compensation 16,353,622 0.00 16,353,622 0 0.00 OH Miscellaneous 0 0.00 0 0 0.00 OH OH Other than insurance trust funds 55,379,822 0.34 22,178,638 33,201,184 0.57 OH Offsets to debt 21,367,282 0.48 8,555,267 12,812,015 0.79 OH Bond funds 6,963,985 1.52 1,158,753 5,805,232 1.82 OH Other 27,048,555 0.53 12,464,618 14,583,937 0.98