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 VA Revenue 54,161,869 0.10 35,739,829 26,742,184 0.38 VA VA General revenue 43,829,271 0.12 27,971,743 24,177,672 0.42 VA VA Intergovernmental revenue 7,050,720 0.30 6,237,933 9,132,931 0.70 VA From federal government 7,050,720 0.30 6,091,016 959,704 2.22 VA From state government 0 0.00 0 8,173,227 0.73 VA From local government 0 0.00 146,917 0 0.00 VA VA General revenue from own sources 36,778,551 0.14 21,733,810 15,044,741 0.34 VA Taxes 25,002,305 0.10 14,233,065 10,769,240 0.22 VA Property 7,715,220 0.28 20,778 7,694,442 0.28 VA Sales and gross receipts 7,249,089 0.08 5,212,063 2,037,026 0.28 VA General sales 3,877,631 0.08 2,977,401 900,230 0.34 VA Selective sales 3,371,458 0.15 2,234,662 1,136,796 0.44 VA Motor fuel 909,468 0.00 909,468 0 0.00 VA Alchoholic beverage 146,490 0.12 146,019 471 37.74 VA Tobacco products 74,692 1.08 16,199 58,493 1.38 VA Public utilities 697,423 0.40 128,815 568,608 0.50 VA Other selective sales 1,543,385 0.28 1,034,161 509,224 0.86 VA Individual income tax 7,422,071 0.00 7,422,071 0 0.00 VA Corporate income tax 422,119 0.00 422,119 0 0.00 VA Motor vehicle license 486,022 0.23 340,085 145,937 0.76 VA Other taxes 1,707,784 0.50 815,949 891,835 0.96 VA VA Charges and miscellaneous general revenue 11,776,246 0.37 7,500,745 4,275,501 1.03 VA Current charges 7,557,121 0.49 4,472,170 3,084,951 1.19 VA Education 2,441,440 0.16 2,185,231 256,209 1.51 VA Institutions of higher education 2,162,316 0.00 2,162,316 0 0.00 VA School lunch sales (gross) 208,476 1.56 0 208,476 1.56 VA Hospitals 1,754,369 0.00 1,579,536 174,833 0.00 VA Highways 134,455 0.00 56,933 77,522 0.00 VA Air transportation (airports) 555,689 0.30 0 555,689 0.30 VA Parking facilities 39,665 0.01 0 39,665 0.01 VA Sea and inland port facilities 179,501 0.00 177,822 1,679 0.00 VA Natural resources 2,223 3.33 1,744 479 15.44 VA Parks and recreation 170,739 0.69 13,500 157,239 0.74 VA Housing and community development 99,355 0.00 7,907 91,448 0.00 VA Sewerage 838,520 0.52 0 838,520 0.52 VA Solid waste management 392,519 2.00 0 392,519 2.00 VA Other charges 948,646 3.96 449,497 499,149 7.53 VA VA Miscellaneous general revenue 4,219,125 0.41 3,028,575 1,190,550 1.47 VA Interest earnings 1,331,876 0.48 856,776 475,100 1.35 VA Special assessments 125,005 0.65 0 125,005 0.65 VA Sale of property 28,942 9.06 5,146 23,796 11.02 VA Other general revenue 2,733,302 0.60 2,166,653 566,649 2.89 VA VA Utility revenue 1,347,431 0.66 0 1,347,431 0.66 VA Water supply 802,088 1.09 0 802,088 1.09 VA Electric power 254,899 0.60 0 254,899 0.60 VA Gas supply 226,987 0.00 0 226,987 0.00 VA Transit 63,457 0.45 0 63,457 0.45 VA VA Liquor stores revenue 407,574 0.00 407,574 0 0.00 VA VA Insurance trust revenue 8,577,593 0.00 7,360,512 1,217,081 0.00 VA Unemployment compensation 466,834 0.00 466,834 0 0.00 VA Employee retirement 8,107,182 0.00 6,890,101 1,217,081 0.00 VA Workers' compensation 3,577 0.00 3,577 0 0.00 VA Other insurance trust revenue 0 0.00 0 0 0.00 VA VA Expenditure 47,800,894 0.34 30,370,027 26,279,281 0.62 VA VA By character and object: VA Intergovernmental expenditure 1,331 0.00 8,819,067 30,678 2.55 VA Direct expenditure 47,799,563 0.34 21,550,960 26,248,603 0.62 VA Current operation 36,570,082 0.38 15,602,380 20,967,702 0.65 VA Capital outlay 5,249,157 1.10 1,772,815 3,476,342 1.66 VA Construction 3,689,640 1.13 1,265,519 2,424,121 1.72 VA Other capital outlay 1,559,517 2.24 507,296 1,052,221 3.32 VA Assistance and subsidies 1,186,588 0.30 1,070,788 115,800 3.04 VA Interest on debt 1,940,842 0.85 721,935 1,218,907 1.36 VA Insurance benefits and repayments 2,852,894 0.00 2,383,042 469,852 0.00 VA Exhibit: Salaries and wages 17,580,100 0.63 6,831,680 10,748,420 1.03 VA VA Direct expenditure by function 47,799,563 0.34 21,550,960 26,248,603 0.62 VA Direct general expenditure 42,955,038 0.38 18,799,241 24,155,797 0.67 VA Capital outlay 4,913,344 1.07 1,768,034 3,145,310 1.67 VA Other direct general expenditure 38,041,694 0.36 17,031,207 21,010,487 0.65 VA VA Education services: VA Education 16,106,758 0.64 4,942,906 11,163,852 0.92 VA Capital outlay 1,870,235 2.08 620,006 1,250,229 3.11 VA Higher education 4,310,571 0.00 4,310,571 0 0.00 VA Capital outlay 610,929 0.00 610,929 0 0.00 VA Elementary & secondary 11,192,422 0.92 28,570 11,163,852 0.92 VA Capital outlay 1,250,229 3.11 0 1,250,229 3.11 VA Other education 603,765 0.00 603,765 0 0.00 VA Libraries 247,783 3.11 16,513 231,270 3.33 VA VA Social services and income maintenance: VA Public welfare 6,214,682 1.04 4,993,464 1,221,218 5.30 VA Cash assistance payments 870,609 0.40 754,809 115,800 3.04 VA Vendor payments 4,066,755 0.08 3,980,235 86,520 3.93 VA Other public welfare 1,277,318 5.05 258,420 1,018,898 6.33 VA Hospitals 2,194,282 0.00 1,965,847 228,435 0.00 VA Capital outlay 93,316 0.00 81,412 11,904 0.00 VA Health 1,303,369 3.30 476,373 826,996 5.21 VA Social insurance administration 162,671 0.00 162,671 0 0.00 VA Veterans services 14,516 0.00 14,516 0 0.00 VA VA Transportation: VA Highways 2,741,402 0.22 2,183,959 557,443 1.07 VA Capital outlay 1,012,360 0.38 846,123 166,237 2.32 VA Air transportation (airports) 698,018 1.12 20,409 677,609 1.15 VA Parking facilities 36,760 0.50 0 36,760 0.50 VA Sea and inland port facilities 299,818 0.00 297,706 2,112 0.00 VA Transit subsidies 7,061 0.00 0 7,061 0.00 VA VA Public safety: VA Police protection 1,505,041 0.80 239,046 1,265,995 0.95 VA Fire protection 748,677 0.81 0 748,677 0.81 VA Correction 1,423,830 0.20 954,658 469,172 0.60 VA Capital outlay 59,840 0.22 31,618 28,222 0.46 VA Protective inspection and regulation 241,626 0.27 146,631 94,995 0.68 VA VA Environment and housing: VA Natural resources 214,370 0.90 176,322 38,048 5.09 VA Capital outlay 11,252 16.45 9,319 1,933 95.75 VA Parks and recreation 787,939 0.47 75,046 712,893 0.52 VA Capital outlay 213,795 1.27 2,790 211,005 1.28 VA Housing and community development 817,974 0.87 109,837 708,137 1.00 VA Sewerage 892,746 1.17 63,347 829,399 1.26 VA Capital outlay 285,628 2.77 1,812 283,816 2.79 VA Solid waste management 631,532 2.71 39,427 592,105 2.89 VA Capital outlay 50,804 6.74 66 50,738 6.75 VA VA Governmental administration: VA Financial administration 895,169 0.47 432,736 462,433 0.91 VA Judicial and legal 626,188 2.00 283,540 342,648 3.66 VA General public buildings 409,519 3.93 54,663 354,856 4.53 VA Other governmental administration 423,692 0.94 53,478 370,214 1.08 VA VA Interest on general debt 1,787,169 0.98 721,935 1,065,234 1.65 VA General expenditure, n.e.c VA Miscellaneous commercial activities 0 0.00 0 0 0.00 VA Other and unallocable 1,522,446 1.41 374,211 1,148,235 1.87 VA VA Utility expenditure 1,641,713 3.06 18,759 1,622,954 3.09 VA Capital outlay 331,113 4.52 81 331,032 4.52 VA Water supply 934,575 4.24 0 934,575 4.24 VA Electric power 216,982 11.39 0 216,982 11.39 VA Gas supply 234,348 0.00 0 234,348 0.00 VA Transit 255,808 7.03 18,759 237,049 7.58 VA VA Liquor store expenditure 349,918 0.00 349,918 0 0.00 VA VA Insurance trust expenditure 2,852,894 0.00 2,383,042 469,852 0.00 VA Unemployment compensation 534,484 0.00 534,484 0 0.00 VA Employee retirement 2,315,810 0.00 1,845,958 469,852 0.00 VA Workers' compensation 2,600 0.00 2,600 0 0.00 VA Other insurance trust 0 0.00 0 0 0.00 VA VA Debt outstanding 40,005,867 0.87 15,314,018 24,691,849 1.42 VA VA Short-term 219,970 43.86 19,205 200,765 48.06 VA Long-term 39,785,897 0.82 15,294,813 24,491,084 1.33 VA Full faith and credit 11,568,940 2.39 450,268 11,118,672 2.49 VA Nonguaranteed 28,216,957 0.91 14,844,545 13,372,412 1.92 VA VA Long-term debt by purpose VA Public debt for private purposes 9,614,693 1.46 4,885,119 4,729,574 2.97 VA Education 11,279,585 2.26 5,519,349 5,760,236 4.42 VA Utilities 2,905,430 4.74 0 2,905,430 4.74 VA Other 15,986,189 1.07 4,890,345 11,095,844 1.54 VA VA Long-term debt issued 6,315,612 1.58 2,303,065 4,012,547 2.48 VA Long-term debt retired 4,323,046 0.83 1,638,801 2,684,245 1.33 VA VA Cash and security holdings 83,308,885 0.21 57,642,635 25,666,250 0.70 VA VA Insurance trust funds 48,247,911 0.00 39,526,226 8,721,685 0.00 VA Unemployment compensation 298,721 0.00 298,721 0 0.00 VA Employee retirement 47,945,817 0.00 39,224,132 8,721,685 0.00 VA Workers' compensation 3,373 0.00 3,373 0 0.00 VA Miscellaneous 0 0.00 0 0 0.00 VA VA Other than insurance trust funds 35,060,974 0.51 18,116,409 16,944,565 1.06 VA Offsets to debt 14,286,834 0.34 8,981,370 5,305,464 0.91 VA Bond funds 2,821,672 3.37 249,628 2,572,044 3.69 VA Other 17,952,468 0.60 8,885,411 9,067,057 1.19