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 SD Revenue 5,592,779 0.07 3,863,621 2,268,220 0.20 SD SD General revenue 4,382,671 0.08 2,906,921 2,014,812 0.19 SD SD Intergovernmental revenue 1,359,899 0.14 1,239,324 659,637 0.38 SD From federal government 1,359,899 0.14 1,219,526 140,373 1.40 SD From state government 0 0.00 0 519,264 0.30 SD From local government 0 0.00 19,798 0 0.00 SD SD General revenue from own sources 3,022,772 0.09 1,667,597 1,355,175 0.21 SD Taxes 2,015,928 0.06 1,062,722 953,206 0.12 SD Property 705,183 0.12 0 705,183 0.12 SD Sales and gross receipts 1,070,896 0.06 865,262 205,634 0.29 SD General sales 787,264 0.05 586,389 200,875 0.20 SD Selective sales 283,632 0.17 278,873 4,759 10.33 SD Motor fuel 126,017 0.00 126,017 0 0.00 SD Alchoholic beverage 12,805 0.02 12,435 370 0.59 SD Tobacco products 27,644 0.00 27,644 0 0.00 SD Public utilities 3,427 0.05 1,949 1,478 0.11 SD Other selective sales 113,739 0.43 110,828 2,911 16.89 SD Individual income tax 11 101.57 0 11 101.57 SD Corporate income tax 47,108 0.00 47,108 0 0.00 SD Motor vehicle license 65,901 0.51 42,167 23,734 1.41 SD Other taxes 126,829 0.15 108,185 18,644 0.99 SD SD Charges and miscellaneous general revenue 1,006,844 0.29 604,875 401,969 0.73 SD Current charges 518,354 0.45 209,524 308,830 0.76 SD Education 231,755 0.00 173,226 58,529 0.00 SD Institutions of higher education 200,536 0.00 173,112 27,424 0.00 SD School lunch sales (gross) 22,490 0.00 0 22,490 0.00 SD Hospitals 33,348 0.00 0 33,348 0.00 SD Highways 887 0.00 264 623 0.00 SD Air transportation (airports) 9,146 0.24 0 9,146 0.24 SD Parking facilities 2,779 0.00 0 2,779 0.00 SD Sea and inland port facilities 0 0.00 0 0 0.00 SD Natural resources 20,202 6.43 7,853 12,349 10.53 SD Parks and recreation 15,716 0.36 1,594 14,122 0.40 SD Housing and community development 7,190 2.38 0 7,190 2.38 SD Sewerage 50,179 2.77 0 50,179 2.77 SD Solid waste management 25,284 1.47 0 25,284 1.47 SD Other charges 121,868 0.66 26,587 95,281 0.84 SD SD Miscellaneous general revenue 488,490 0.29 395,351 93,139 1.53 SD Interest earnings 216,199 0.19 182,996 33,203 1.27 SD Special assessments 16,326 0.63 0 16,326 0.63 SD Sale of property 2,792 0.00 0 2,792 0.00 SD Other general revenue 253,173 0.56 212,355 40,818 3.47 SD SD Utility revenue 183,006 0.86 0 183,006 0.86 SD Water supply 75,775 2.61 0 75,775 2.61 SD Electric power 86,556 0.98 0 86,556 0.98 SD Gas supply 19,641 1.02 0 19,641 1.02 SD Transit 1,034 0.00 0 1,034 0.00 SD SD Liquor stores revenue 17,308 0.77 0 17,308 0.77 SD SD Insurance trust revenue 1,009,794 0.00 956,700 53,094 0.00 SD Unemployment compensation 20,844 0.00 20,844 0 0.00 SD Employee retirement 986,840 0.00 933,746 53,094 0.00 SD Workers' compensation 2,110 0.00 2,110 0 0.00 SD Other insurance trust revenue 0 0.00 0 0 0.00 SD SD Expenditure 4,611,834 0.36 2,989,366 2,199,185 0.76 SD SD By character and object: SD Intergovernmental expenditure 0 0.00 576,215 502 0.00 SD Direct expenditure 4,611,834 0.36 2,413,151 2,198,683 0.76 SD Current operation 3,415,481 0.38 1,602,276 1,813,205 0.72 SD Capital outlay 722,989 0.84 410,762 312,227 1.95 SD Construction 624,417 0.83 364,984 259,433 2.00 SD Other capital outlay 98,572 1.84 45,778 52,794 3.44 SD Assistance and subsidies 43,896 0.00 43,768 128 0.00 SD Interest on debt 161,413 0.79 98,642 62,771 2.03 SD Insurance benefits and repayments 268,055 0.00 257,703 10,352 0.00 SD Exhibit: Salaries and wages 1,362,843 0.08 488,804 874,039 0.13 SD SD Direct expenditure by function 4,611,834 0.36 2,413,151 2,198,683 0.76 SD Direct general expenditure 4,132,311 0.15 2,155,448 1,976,863 0.31 SD Capital outlay 676,548 0.71 410,762 265,786 1.80 SD Other direct general expenditure 3,455,763 0.10 1,744,686 1,711,077 0.20 SD SD Education services: SD Education 1,422,015 0.00 417,320 1,004,695 0.00 SD Capital outlay 156,219 0.00 50,673 105,546 0.00 SD Higher education 390,727 0.00 350,239 40,488 0.00 SD Capital outlay 44,600 0.00 41,499 3,101 0.00 SD Elementary & secondary 964,207 0.00 0 964,207 0.00 SD Capital outlay 102,445 0.00 0 102,445 0.00 SD Other education 67,081 0.00 67,081 0 0.00 SD Libraries 18,732 0.91 2,366 16,366 1.04 SD SD Social services and income maintenance: SD Public welfare 706,344 0.00 694,088 12,256 0.00 SD Cash assistance payments 32,033 0.00 31,905 128 0.00 SD Vendor payments 494,557 0.00 491,092 3,465 0.00 SD Other public welfare 179,754 0.00 171,091 8,663 0.00 SD Hospitals 76,063 0.00 42,655 33,408 0.00 SD Capital outlay 5,677 0.00 1,261 4,416 0.00 SD Health 111,758 0.15 93,076 18,682 0.92 SD Social insurance administration 17,850 0.00 17,850 0 0.00 SD Veterans services 950 0.00 950 0 0.00 SD SD Transportation: SD Highways 605,161 0.56 387,859 217,302 1.55 SD Capital outlay 356,230 0.79 302,539 53,691 5.25 SD Air transportation (airports) 15,945 0.00 0 15,945 0.00 SD Parking facilities 2,016 0.00 0 2,016 0.00 SD Sea and inland port facilities 0 0.00 0 0 0.00 SD Transit subsidies 93 0.00 0 93 0.00 SD SD Public safety: SD Police protection 122,393 0.09 23,838 98,555 0.11 SD Fire protection 44,584 4.73 0 44,584 4.73 SD Correction 81,003 0.00 51,029 29,974 0.00 SD Capital outlay 3,957 0.00 1,723 2,234 0.00 SD Protective inspection and regulation 15,159 0.00 13,141 2,018 0.00 SD SD Environment and housing: SD Natural resources 113,654 1.49 88,665 24,989 6.77 SD Capital outlay 9,626 5.19 8,957 669 74.74 SD Parks and recreation 97,809 0.96 26,975 70,834 1.33 SD Capital outlay 18,673 2.03 5,394 13,279 2.86 SD Housing and community development 64,315 2.55 12,830 51,485 3.18 SD Sewerage 51,559 1.61 0 51,559 1.61 SD Capital outlay 21,450 2.68 0 21,450 2.68 SD Solid waste management 34,157 0.71 0 34,157 0.71 SD Capital outlay 10,192 0.00 0 10,192 0.00 SD SD Governmental administration: SD Financial administration 89,904 1.06 45,905 43,999 2.16 SD Judicial and legal 56,579 0.00 36,495 20,084 0.01 SD General public buildings 33,346 0.00 12,314 21,032 0.00 SD Other governmental administration 38,701 0.00 13,594 25,107 0.01 SD SD Interest on general debt 154,641 0.60 98,642 55,999 1.64 SD General expenditure, n.e.c SD Miscellaneous commercial activities 0 0.00 0 0 0.00 SD Other and unallocable 157,580 0.96 75,856 81,724 1.85 SD SD Utility expenditure 197,344 5.22 0 197,344 5.22 SD Capital outlay 46,438 3.97 0 46,438 3.97 SD Water supply 92,521 6.50 0 92,521 6.50 SD Electric power 79,080 6.02 0 79,080 6.02 SD Gas supply 19,518 13.91 0 19,518 13.91 SD Transit 6,225 0.00 0 6,225 0.00 SD SD Liquor store expenditure 14,124 31.20 0 14,124 31.20 SD SD Insurance trust expenditure 268,055 0.00 257,703 10,352 0.00 SD Unemployment compensation 29,462 0.00 29,462 0 0.00 SD Employee retirement 230,221 0.00 219,869 10,352 0.00 SD Workers' compensation 8,372 0.00 8,372 0 0.00 SD Other insurance trust 0 0.00 0 0 0.00 SD SD Debt outstanding 3,848,575 0.60 2,613,067 1,235,508 1.87 SD SD Short-term 1,321 0.00 555 766 0.00 SD Long-term 3,847,254 0.60 2,612,512 1,234,742 1.87 SD Full faith and credit 694,976 2.34 0 694,976 2.34 SD Nonguaranteed 3,152,278 0.34 2,612,512 539,766 2.00 SD SD Long-term debt by purpose SD Public debt for private purposes 2,133,027 0.00 2,028,064 104,963 0.00 SD Education 621,578 0.00 114,299 507,279 0.00 SD Utilities 132,233 8.12 0 132,233 8.12 SD Other 960,416 1.69 470,149 490,267 3.31 SD SD Long-term debt issued 538,624 1.57 356,640 181,984 4.66 SD Long-term debt retired 464,781 1.68 339,973 124,808 6.26 SD SD Cash and security holdings 11,076,266 0.07 9,467,630 1,608,636 0.46 SD SD Insurance trust funds 5,898,092 0.00 5,657,841 240,251 0.00 SD Unemployment compensation 30,261 0.00 30,261 0 0.00 SD Employee retirement 5,867,831 0.00 5,627,580 240,251 0.00 SD Workers' compensation 0 0.00 0 0 0.00 SD Miscellaneous 0 0.00 0 0 0.00 SD SD Other than insurance trust funds 5,178,174 0.14 3,809,789 1,368,385 0.54 SD Offsets to debt 2,306,989 0.11 2,153,214 153,775 1.64 SD Bond funds 143,897 0.30 12,929 130,968 0.33 SD Other 2,727,288 0.29 1,643,646 1,083,642 0.74