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 TN Revenue 42,125,026 0.25 23,920,818 22,920,792 0.48 TN TN General revenue 31,661,163 0.33 20,901,310 15,476,437 0.71 TN TN Intergovernmental revenue 9,523,552 0.13 9,016,698 5,223,438 0.49 TN From federal government 9,523,552 0.13 8,772,217 751,335 1.64 TN From state government 0 0.00 0 4,472,103 0.53 TN From local government 0 0.00 244,481 0 0.00 TN TN General revenue from own sources 22,137,611 0.46 11,884,612 10,252,999 0.99 TN Taxes 14,946,638 0.23 9,529,171 5,417,467 0.62 TN Property 3,585,440 0.83 0 3,585,440 0.83 TN Sales and gross receipts 8,846,308 0.21 7,344,662 1,501,646 1.21 TN General sales 7,078,574 0.25 5,845,206 1,233,368 1.44 TN Selective sales 1,767,734 0.09 1,499,456 268,278 0.61 TN Motor fuel 832,168 0.00 832,168 0 0.00 TN Alchoholic beverage 193,942 0.41 92,062 101,880 0.78 TN Tobacco products 119,538 0.00 119,482 56 0.00 TN Public utilities 57,052 0.99 4,761 52,291 1.08 TN Other selective sales 565,034 0.22 450,983 114,051 1.07 TN Individual income tax 139,991 0.00 139,991 0 0.00 TN Corporate income tax 694,798 0.00 694,798 0 0.00 TN Motor vehicle license 371,157 1.34 255,137 116,020 4.30 TN Other taxes 1,308,944 0.25 1,094,583 214,361 1.53 TN TN Charges and miscellaneous general revenue 7,190,973 1.36 2,355,441 4,835,532 2.02 TN Current charges 5,482,389 1.72 1,537,571 3,944,818 2.39 TN Education 1,455,761 0.93 1,078,512 377,249 3.60 TN Institutions of higher education 1,070,459 0.00 1,070,459 0 0.00 TN School lunch sales (gross) 143,741 0.64 0 143,741 0.64 TN Hospitals 2,124,508 0.34 63,980 2,060,528 0.35 TN Highways 4,907 0.00 3,316 1,591 0.00 TN Air transportation (airports) 207,087 0.09 0 207,087 0.09 TN Parking facilities 5,968 3.99 0 5,968 3.99 TN Sea and inland port facilities 1,301 0.00 0 1,301 0.00 TN Natural resources 10,973 0.46 10,148 825 6.06 TN Parks and recreation 88,461 0.38 29,672 58,789 0.58 TN Housing and community development 71,816 5.60 2,437 69,379 5.79 TN Sewerage 443,856 0.73 0 443,856 0.73 TN Solid waste management 139,860 3.89 0 139,860 3.89 TN Other charges 927,891 10.08 349,506 578,385 16.17 TN TN Miscellaneous general revenue 1,708,584 1.16 817,870 890,714 2.22 TN Interest earnings 504,289 0.80 155,011 349,278 1.15 TN Special assessments 52,731 4.14 0 52,731 4.14 TN Sale of property 27,506 5.00 581 26,925 5.10 TN Other general revenue 1,124,058 1.79 662,278 461,780 4.36 TN TN Utility revenue 6,423,499 0.11 0 6,423,499 0.11 TN Water supply 744,906 0.71 0 744,906 0.71 TN Electric power 4,438,014 0.08 0 4,438,014 0.08 TN Gas supply 1,212,013 0.18 0 1,212,013 0.18 TN Transit 28,566 0.08 0 28,566 0.08 TN TN Liquor stores revenue 0 0.00 0 0 0.00 TN TN Insurance trust revenue 4,040,364 0.00 3,019,508 1,020,856 0.00 TN Unemployment compensation 618,203 0.00 618,203 0 0.00 TN Employee retirement 3,422,161 0.00 2,401,305 1,020,856 0.00 TN Workers' compensation 0 0.00 0 0 0.00 TN Other insurance trust revenue 0 0.00 0 0 0.00 TN TN Expenditure 41,760,286 0.72 22,164,577 24,933,152 1.20 TN TN By character and object: TN Intergovernmental expenditure 0 0.00 5,301,665 35,778 0.00 TN Direct expenditure 41,760,286 0.72 16,862,912 24,897,374 1.20 TN Current operation 34,602,663 0.85 13,268,720 21,333,943 1.38 TN Capital outlay 3,598,843 2.40 1,297,615 2,301,228 3.76 TN Construction 2,666,313 2.31 1,125,443 1,540,870 3.99 TN Other capital outlay 932,530 3.95 172,172 760,358 4.84 TN Assistance and subsidies 548,305 0.00 548,261 44 37.86 TN Interest on debt 1,068,471 1.61 182,205 886,266 1.94 TN Insurance benefits and repayments 1,942,004 0.00 1,566,111 375,893 0.00 TN Exhibit: Salaries and wages 10,480,812 0.84 2,979,900 7,500,912 1.17 TN TN Direct expenditure by function 41,760,286 0.72 16,862,912 24,897,374 1.20 TN Direct general expenditure 31,580,936 0.55 15,291,971 16,288,965 1.07 TN Capital outlay 3,017,737 2.86 1,297,350 1,720,387 5.02 TN Other direct general expenditure 28,563,199 0.46 13,994,621 14,568,578 0.91 TN TN Education services: TN Education 9,755,951 0.67 3,077,961 6,677,990 0.98 TN Capital outlay 845,809 5.89 247,399 598,410 8.33 TN Higher education 2,674,517 0.00 2,674,517 0 0.00 TN Capital outlay 244,321 0.00 244,321 0 0.00 TN Elementary & secondary 6,677,990 0.98 0 6,677,990 0.98 TN Capital outlay 598,410 8.33 0 598,410 8.33 TN Other education 403,444 0.00 403,444 0 0.00 TN Libraries 126,227 14.93 7,796 118,431 15.91 TN TN Social services and income maintenance: TN Public welfare 7,811,436 0.22 7,643,579 167,857 10.16 TN Cash assistance payments 374,132 0.00 374,088 44 37.86 TN Vendor payments 6,288,086 0.00 6,272,488 15,598 0.00 TN Other public welfare 1,149,218 1.48 997,003 152,215 11.21 TN Hospitals 2,484,812 0.33 342,944 2,141,868 0.38 TN Capital outlay 131,425 0.00 63 131,362 0.00 TN Health 1,238,264 0.67 961,562 276,702 3.01 TN Social insurance administration 95,823 0.00 95,823 0 0.00 TN Veterans services 2,949 0.00 2,949 0 0.00 TN TN Transportation: TN Highways 1,791,266 0.68 1,167,556 623,710 1.95 TN Capital outlay 1,086,959 0.72 949,658 137,301 5.71 TN Air transportation (airports) 163,778 3.19 0 163,778 3.19 TN Parking facilities 2,295 0.00 0 2,295 0.00 TN Sea and inland port facilities 1,049 0.00 0 1,049 0.00 TN Transit subsidies 0 0.00 0 0 0.00 TN TN Public safety: TN Police protection 1,092,701 0.28 135,719 956,982 0.32 TN Fire protection 479,351 0.65 0 479,351 0.65 TN Correction 795,269 0.58 440,872 354,397 1.30 TN Capital outlay 47,428 7.83 18,148 29,280 12.68 TN Protective inspection and regulation 120,373 0.69 79,265 41,108 2.01 TN TN Environment and housing: TN Natural resources 248,389 0.54 221,200 27,189 4.95 TN Capital outlay 15,735 0.18 14,862 873 3.25 TN Parks and recreation 408,658 0.65 113,472 295,186 0.89 TN Capital outlay 39,902 4.36 9,624 30,278 5.74 TN Housing and community development 542,367 6.53 28,438 513,929 6.90 TN Sewerage 426,103 1.85 0 426,103 1.85 TN Capital outlay 104,764 6.69 0 104,764 6.69 TN Solid waste management 344,167 3.55 20,015 324,152 3.77 TN Capital outlay 16,253 12.62 391 15,862 12.93 TN TN Governmental administration: TN Financial administration 400,764 1.34 159,367 241,397 2.22 TN Judicial and legal 459,265 0.34 199,838 259,427 0.61 TN General public buildings 166,054 2.12 50,423 115,631 3.04 TN Other governmental administration 294,357 0.60 58,144 236,213 0.75 TN TN Interest on general debt 879,359 2.00 182,205 697,154 2.52 TN General expenditure, n.e.c TN Miscellaneous commercial activities 0 0.00 0 0 0.00 TN Other and unallocable 1,449,909 8.87 302,843 1,147,066 11.22 TN TN Utility expenditure 8,237,346 3.62 4,830 8,232,516 3.62 TN Capital outlay 581,106 4.19 265 580,841 4.19 TN Water supply 897,310 6.34 4,830 892,480 6.38 TN Electric power 5,999,265 4.31 0 5,999,265 4.31 TN Gas supply 1,202,783 5.69 0 1,202,783 5.69 TN Transit 137,988 1.45 0 137,988 1.45 TN TN Liquor store expenditure 0 0.00 0 0 0.00 TN TN Insurance trust expenditure 1,942,004 0.00 1,566,111 375,893 0.00 TN Unemployment compensation 581,734 0.00 581,734 0 0.00 TN Employee retirement 1,360,270 0.00 984,377 375,893 0.00 TN Workers' compensation 0 0.00 0 0 0.00 TN Other insurance trust 0 0.00 0 0 0.00 TN TN Debt outstanding 24,320,040 1.66 3,580,940 20,739,100 1.95 TN TN Short-term 619,495 1.74 334,058 285,437 3.77 TN Long-term 23,700,545 1.71 3,246,882 20,453,663 1.98 TN Full faith and credit 10,704,995 3.57 1,175,488 9,529,507 4.01 TN Nonguaranteed 12,995,550 1.02 2,071,394 10,924,156 1.21 TN TN Long-term debt by purpose TN Public debt for private purposes 4,135,361 2.04 1,500,168 2,635,193 3.20 TN Education 4,639,535 6.06 568,919 4,070,616 6.91 TN Utilities 4,966,157 2.89 0 4,966,157 2.89 TN Other 9,959,492 1.73 1,177,795 8,781,697 1.96 TN TN Long-term debt issued 4,789,716 2.35 728,966 4,060,750 2.77 TN Long-term debt retired 2,685,043 3.17 853,428 1,831,615 4.64 TN TN Cash and security holdings 47,079,100 0.26 31,003,166 16,075,934 0.76 TN TN Insurance trust funds 32,845,214 0.00 26,754,019 6,091,195 0.00 TN Unemployment compensation 614,036 0.00 614,036 0 0.00 TN Employee retirement 32,231,178 0.00 26,139,983 6,091,195 0.00 TN Workers' compensation 0 0.00 0 0 0.00 TN Miscellaneous 0 0.00 0 0 0.00 TN TN Other than insurance trust funds 14,233,886 0.85 4,249,147 9,984,739 1.22 TN Offsets to debt 5,781,926 0.55 1,624,637 4,157,289 0.76 TN Bond funds 1,133,612 3.05 214,109 919,503 3.76 TN Other 7,318,348 1.57 2,410,401 4,907,947 2.34