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 PA Revenue 102,238,217 0.25 69,212,674 48,267,233 0.55 PA PA General revenue 78,631,839 0.29 50,028,732 43,844,797 0.55 PA PA Intergovernmental revenue 18,111,757 0.66 15,298,110 18,055,337 0.70 PA From federal government 18,111,757 0.66 15,175,467 2,936,290 4.10 PA From state government 0 0.00 0 15,119,047 0.57 PA From local government 0 0.00 122,643 0 0.00 PA PA General revenue from own sources 60,520,082 0.30 34,730,622 25,789,460 0.70 PA Taxes 42,717,857 0.12 25,346,879 17,370,978 0.29 PA Property 12,518,226 0.36 68,389 12,449,837 0.36 PA Sales and gross receipts 12,917,786 0.01 12,529,651 388,135 0.50 PA General sales 7,960,439 0.00 7,773,133 187,306 0.00 PA Selective sales 4,957,347 0.04 4,756,518 200,829 0.96 PA Motor fuel 1,785,201 0.00 1,785,201 0 0.00 PA Alchoholic beverage 221,410 0.00 221,410 0 0.00 PA Tobacco products 981,254 0.00 981,254 0 0.00 PA Public utilities 1,032,989 0.00 1,016,640 16,349 0.00 PA Other selective sales 936,493 0.21 752,013 184,480 1.05 PA Individual income tax 10,311,095 0.15 7,323,364 2,987,731 0.51 PA Corporate income tax 1,677,998 0.00 1,677,998 0 0.00 PA Motor vehicle license 792,430 0.00 792,430 0 0.00 PA Other taxes 4,500,322 0.27 2,955,047 1,545,275 0.79 PA PA Charges and miscellaneous general revenue 17,802,225 0.92 9,383,743 8,418,482 1.94 PA Current charges 11,018,693 0.87 5,706,808 5,311,885 1.80 PA Education 3,875,269 0.00 3,158,114 717,155 0.00 PA Institutions of higher education 3,299,731 0.00 2,961,681 338,050 0.00 PA School lunch sales (gross) 306,153 0.00 0 306,153 0.00 PA Hospitals 1,708,523 0.00 1,674,967 33,556 0.00 PA Highways 502,150 0.29 427,913 74,237 1.97 PA Air transportation (airports) 442,788 1.86 659 442,129 1.86 PA Parking facilities 87,968 4.41 0 87,968 4.41 PA Sea and inland port facilities 7,115 0.00 68 7,047 0.00 PA Natural resources 55,298 2.53 53,896 1,402 99.97 PA Parks and recreation 140,972 1.49 14,285 126,687 1.65 PA Housing and community development 191,055 1.53 23,523 167,532 1.75 PA Sewerage 1,683,224 5.26 69 1,683,155 5.26 PA Solid waste management 488,033 3.92 30 488,003 3.92 PA Other charges 1,836,298 2.06 353,284 1,483,014 2.55 PA PA Miscellaneous general revenue 6,783,532 1.90 3,676,935 3,106,597 4.14 PA Interest earnings 3,219,593 3.63 1,257,986 1,961,607 5.96 PA Special assessments 120,451 35.03 0 120,451 35.03 PA Sale of property 33,813 15.18 19,755 14,058 36.52 PA Other general revenue 3,409,675 0.99 2,399,194 1,010,481 3.34 PA PA Utility revenue 2,325,775 1.29 0 2,325,775 1.29 PA Water supply 924,641 2.74 0 924,641 2.74 PA Electric power 99,919 13.32 0 99,919 13.32 PA Gas supply 790,680 0.54 0 790,680 0.54 PA Transit 510,535 0.00 0 510,535 0.00 PA PA Liquor stores revenue 1,109,204 0.00 1,109,204 0 0.00 PA PA Insurance trust revenue 20,171,399 0.60 18,074,738 2,096,661 5.75 PA Unemployment compensation 2,697,705 0.00 2,697,705 0 0.00 PA Employee retirement 17,129,604 0.70 15,032,943 2,096,661 5.75 PA Workers' compensation 344,090 0.00 344,090 0 0.00 PA Other insurance trust revenue 0 0.00 0 0 0.00 PA PA Expenditure 94,597,567 0.32 57,353,773 49,227,603 0.61 PA PA By character and object: PA Intergovernmental expenditure 178,775 0.00 12,156,969 5,615 0.00 PA Direct expenditure 94,418,792 0.32 45,196,804 49,221,988 0.61 PA Current operation 70,955,440 0.29 31,408,588 39,546,852 0.52 PA Capital outlay 8,116,408 1.17 3,361,917 4,754,491 1.99 PA Construction 6,884,198 1.26 2,963,541 3,920,657 2.22 PA Other capital outlay 1,232,210 1.99 398,376 833,834 2.94 PA Assistance and subsidies 1,268,846 0.00 1,258,487 10,359 0.00 PA Interest on debt 4,857,561 2.83 1,123,401 3,734,160 3.68 PA Insurance benefits and repayments 9,220,537 0.54 8,044,411 1,176,126 4.24 PA Exhibit: Salaries and wages 25,673,111 0.14 7,457,562 18,215,549 0.20 PA PA Direct expenditure by function 94,418,792 0.32 45,196,804 49,221,988 0.61 PA Direct general expenditure 80,338,572 0.30 36,085,932 44,252,640 0.54 PA Capital outlay 7,333,726 1.24 3,361,323 3,972,403 2.28 PA Other direct general expenditure 73,004,846 0.28 32,724,609 40,280,237 0.50 PA PA Education services: PA Education 28,702,564 0.00 8,159,272 20,543,292 0.00 PA Capital outlay 2,557,785 0.00 550,757 2,007,028 0.00 PA Higher education 6,341,389 0.00 5,609,553 731,836 0.00 PA Capital outlay 590,928 0.00 549,320 41,608 0.00 PA Elementary & secondary 19,811,458 0.00 2 19,811,456 0.00 PA Capital outlay 1,965,422 0.00 2 1,965,420 0.00 PA Other education 2,549,717 0.00 2,549,717 0 0.00 PA Libraries 208,085 8.74 16,000 192,085 9.47 PA PA Social services and income maintenance: PA Public welfare 17,649,526 0.20 14,736,746 2,912,780 1.21 PA Cash assistance payments 606,784 0.00 596,425 10,359 0.00 PA Vendor payments 12,611,484 0.00 12,325,569 285,915 0.00 PA Other public welfare 4,431,258 0.80 1,814,752 2,616,506 1.35 PA Hospitals 1,989,626 0.00 1,902,161 87,465 0.06 PA Capital outlay 147,189 0.00 120,221 26,968 0.00 PA Health 3,275,115 0.64 614,571 2,660,544 0.78 PA Social insurance administration 150,061 0.00 150,061 0 0.00 PA Veterans services 10,606 0.00 10,606 0 0.00 PA PA Transportation: PA Highways 4,855,257 0.68 3,634,732 1,220,525 2.69 PA Capital outlay 2,231,880 0.95 1,967,114 264,766 8.02 PA Air transportation (airports) 380,362 7.78 12,768 367,594 8.05 PA Parking facilities 58,510 4.25 0 58,510 4.25 PA Sea and inland port facilities 27,561 0.00 5,338 22,223 0.00 PA Transit subsidies 215 0.00 0 215 0.00 PA PA Public safety: PA Police protection 2,332,912 0.77 597,099 1,735,813 1.03 PA Fire protection 525,389 2.95 0 525,389 2.95 PA Correction 2,596,750 0.59 1,432,772 1,163,978 1.33 PA Capital outlay 177,275 0.21 129,149 48,126 0.78 PA Protective inspection and regulation 353,200 1.14 269,532 83,668 4.80 PA PA Environment and housing: PA Natural resources 639,737 0.32 580,102 59,635 3.45 PA Capital outlay 150,777 0.00 140,546 10,231 0.00 PA Parks and recreation 707,467 2.77 153,435 554,032 3.54 PA Capital outlay 174,868 6.42 51,031 123,837 9.07 PA Housing and community development 1,691,843 2.23 34,640 1,657,203 2.28 PA Sewerage 1,500,831 6.26 3,196 1,497,635 6.27 PA Capital outlay 333,952 18.54 6 333,946 18.54 PA Solid waste management 638,555 2.08 69,473 569,082 2.33 PA Capital outlay 43,739 9.40 394 43,345 9.48 PA PA Governmental administration: PA Financial administration 1,165,863 0.46 809,043 356,820 1.51 PA Judicial and legal 1,359,426 0.70 469,133 890,293 1.07 PA General public buildings 740,107 1.23 363,040 377,067 2.41 PA Other governmental administration 904,108 1.30 298,184 605,924 1.93 PA PA Interest on general debt 4,562,910 3.00 1,123,401 3,439,509 3.98 PA General expenditure, n.e.c PA Miscellaneous commercial activities 0 0.00 0 0 0.00 PA Other and unallocable 3,311,986 3.93 640,627 2,671,359 4.87 PA PA Utility expenditure 3,841,507 3.94 48,285 3,793,222 3.99 PA Capital outlay 782,088 3.30 0 782,088 3.30 PA Water supply 1,137,330 10.40 0 1,137,330 10.40 PA Electric power 91,327 71.21 0 91,327 71.21 PA Gas supply 860,190 2.98 0 860,190 2.98 PA Transit 1,752,660 0.01 48,285 1,704,375 0.01 PA PA Liquor store expenditure 1,018,176 0.00 1,018,176 0 0.00 PA PA Insurance trust expenditure 9,220,537 0.54 8,044,411 1,176,126 4.24 PA Unemployment compensation 2,926,901 0.00 2,926,901 0 0.00 PA Employee retirement 6,112,586 0.82 4,936,460 1,176,126 4.24 PA Workers' compensation 181,050 0.00 181,050 0 0.00 PA Other insurance trust 0 0.00 0 0 0.00 PA PA Debt outstanding 96,374,062 2.31 25,995,752 70,378,310 3.16 PA PA Short-term 1,332,708 1.38 1,096,029 236,679 7.75 PA Long-term 95,041,354 2.34 24,899,723 70,141,631 3.17 PA Full faith and credit 39,216,848 1.22 6,923,331 32,293,517 1.49 PA Nonguaranteed 55,824,506 3.96 17,976,392 37,848,114 5.85 PA PA Long-term debt by purpose PA Public debt for private purposes 35,137,205 4.60 12,265,404 22,871,801 7.07 PA Education 26,880,853 5.51 3,484,113 23,396,740 6.33 PA Utilities 6,184,871 5.59 0 6,184,871 5.59 PA Other 26,838,425 1.96 9,150,206 17,688,219 2.97 PA PA Long-term debt issued 15,898,717 2.33 4,475,152 11,423,565 3.24 PA Long-term debt retired 12,630,086 1.62 3,019,953 9,610,133 2.13 PA PA Cash and security holdings 160,850,843 1.03 104,532,372 56,318,471 2.95 PA PA Insurance trust funds 89,124,267 0.37 75,743,044 13,381,223 2.47 PA Unemployment compensation 832,834 0.00 832,834 0 0.00 PA Employee retirement 86,835,309 0.38 73,454,086 13,381,223 2.47 PA Workers' compensation 1,456,124 0.00 1,456,124 0 0.00 PA Miscellaneous 0 0.00 0 0 0.00 PA PA Other than insurance trust funds 71,726,576 2.27 28,789,328 42,937,248 3.79 PA Offsets to debt 37,141,765 4.34 13,025,862 24,115,903 6.68 PA Bond funds 8,633,553 1.67 2,098,104 6,535,449 2.21 PA Other 25,951,258 0.78 13,665,362 12,285,896 1.65