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 WV Revenue 14,116,982 0.20 11,633,343 4,259,371 0.70 WV WV General revenue 11,926,014 0.23 9,638,139 4,063,607 0.71 WV WV Intergovernmental revenue 3,440,272 0.04 3,306,193 1,909,811 0.31 WV From federal government 3,440,272 0.04 3,258,452 181,820 0.83 WV From state government 0 0.00 0 1,727,991 0.33 WV From local government 0 0.00 47,741 0 0.00 WV WV General revenue from own sources 8,485,742 0.32 6,331,946 2,153,796 1.27 WV Taxes 4,967,505 0.27 3,749,013 1,218,492 1.11 WV Property 979,034 0.36 3,370 975,664 0.36 WV Sales and gross receipts 2,150,048 0.12 2,093,253 56,795 4.49 WV General sales 1,021,365 0.00 1,021,365 0 0.00 WV Selective sales 1,128,683 0.23 1,071,888 56,795 4.49 WV Motor fuel 309,274 0.00 309,274 0 0.00 WV Alchoholic beverage 11,662 1.50 8,624 3,038 5.78 WV Tobacco products 107,609 0.00 107,609 0 0.00 WV Public utilities 223,021 0.63 188,412 34,609 4.04 WV Other selective sales 477,117 0.41 457,969 19,148 10.21 WV Individual income tax 1,068,212 0.00 1,068,212 0 0.00 WV Corporate income tax 181,515 0.00 181,515 0 0.00 WV Motor vehicle license 83,879 0.02 83,663 216 8.31 WV Other taxes 504,817 2.48 319,000 185,817 6.75 WV WV Charges and miscellaneous general revenue 3,518,237 0.62 2,582,933 935,304 2.33 WV Current charges 1,953,983 0.14 1,343,207 610,776 0.45 WV Education 561,868 0.00 529,484 32,384 0.00 WV Institutions of higher education 506,053 0.00 506,053 0 0.00 WV School lunch sales (gross) 22,901 0.00 0 22,901 0.00 WV Hospitals 300,524 0.00 60,418 240,106 0.00 WV Highways 68,055 0.00 66,367 1,688 0.18 WV Air transportation (airports) 15,211 0.72 479 14,732 0.74 WV Parking facilities 8,196 0.05 0 8,196 0.05 WV Sea and inland port facilities 0 0.00 0 0 0.00 WV Natural resources 50,107 0.14 49,688 419 16.59 WV Parks and recreation 30,254 0.64 13,567 16,687 1.15 WV Housing and community development 22,750 0.00 9,110 13,640 0.00 WV Sewerage 133,641 1.05 2,737 130,904 1.07 WV Solid waste management 60,476 1.46 9,260 51,216 1.72 WV Other charges 702,901 0.30 602,097 100,804 2.12 WV WV Miscellaneous general revenue 1,564,254 1.46 1,239,726 324,528 7.04 WV Interest earnings 486,211 0.22 310,849 175,362 0.60 WV Special assessments 10,578 0.09 0 10,578 0.09 WV Sale of property 28,001 0.08 26,728 1,273 1.82 WV Other general revenue 1,039,464 2.19 902,149 137,315 16.59 WV WV Utility revenue 164,265 5.39 330 163,935 5.40 WV Water supply 154,193 5.74 0 154,193 5.74 WV Electric power 4,864 0.00 0 4,864 0.00 WV Gas supply 0 0.00 0 0 0.00 WV Transit 5,208 0.00 330 4,878 0.00 WV WV Liquor stores revenue 59,803 0.00 59,803 0 0.00 WV WV Insurance trust revenue 1,966,900 0.03 1,935,071 31,829 2.01 WV Unemployment compensation 139,268 0.00 139,268 0 0.00 WV Employee retirement 1,143,223 0.06 1,111,394 31,829 2.01 WV Workers' compensation 684,409 0.00 684,409 0 0.00 WV Other insurance trust revenue 0 0.00 0 0 0.00 WV WV Expenditure 12,201,294 0.18 9,879,217 4,262,553 0.51 WV WV By character and object: WV Intergovernmental expenditure 9,899 0.00 1,942,069 8,306 0.86 WV Direct expenditure 12,191,395 0.18 7,937,148 4,254,247 0.51 WV Current operation 9,219,327 0.20 5,574,720 3,644,607 0.51 WV Capital outlay 1,098,779 0.44 746,595 352,184 1.37 WV Construction 789,087 0.47 616,392 172,695 2.14 WV Other capital outlay 309,692 1.05 130,203 179,489 1.80 WV Assistance and subsidies 167,482 0.00 167,482 0 0.00 WV Interest on debt 420,263 1.53 190,468 229,795 2.80 WV Insurance benefits and repayments 1,285,544 0.10 1,257,883 27,661 4.62 WV Exhibit: Salaries and wages 3,322,793 0.27 1,343,106 1,979,687 0.45 WV WV Direct expenditure by function 12,191,395 0.18 7,937,148 4,254,247 0.51 WV Direct general expenditure 10,603,631 0.16 6,613,202 3,990,429 0.42 WV Capital outlay 1,043,705 0.44 743,301 300,404 1.54 WV Other direct general expenditure 9,559,926 0.17 5,869,901 3,690,025 0.44 WV WV Education services: WV Education 3,737,771 0.00 1,329,418 2,408,353 0.00 WV Capital outlay 315,532 0.00 133,716 181,816 0.00 WV Higher education 1,028,793 0.00 1,028,793 0 0.00 WV Capital outlay 125,812 0.00 125,812 0 0.00 WV Elementary & secondary 2,408,353 0.00 0 2,408,353 0.00 WV Capital outlay 181,816 0.00 0 181,816 0.00 WV Other education 300,625 0.00 300,625 0 0.00 WV Libraries 36,112 24.09 3,505 32,607 26.68 WV WV Social services and income maintenance: WV Public welfare 2,261,676 0.00 2,257,893 3,783 0.39 WV Cash assistance payments 96,615 0.00 96,615 0 0.00 WV Vendor payments 1,989,337 0.00 1,988,484 853 0.00 WV Other public welfare 175,724 0.01 172,794 2,930 0.51 WV Hospitals 283,023 0.00 72,782 210,241 0.00 WV Capital outlay 5,243 0.00 1,026 4,217 0.00 WV Health 287,132 0.91 233,746 53,386 4.89 WV Social insurance administration 29,136 0.00 29,136 0 0.00 WV Veterans services 4,221 0.00 4,221 0 0.00 WV WV Transportation: WV Highways 1,013,428 0.15 947,609 65,819 2.33 WV Capital outlay 516,085 0.11 512,313 3,772 15.30 WV Air transportation (airports) 32,114 10.37 1,990 30,124 11.06 WV Parking facilities 10,443 0.02 0 10,443 0.02 WV Sea and inland port facilities 557 0.00 557 0 0.00 WV Transit subsidies 747 0.00 0 747 0.00 WV WV Public safety: WV Police protection 217,647 1.11 58,552 159,095 1.52 WV Fire protection 72,668 2.13 0 72,668 2.13 WV Correction 215,127 0.39 182,906 32,221 2.59 WV Capital outlay 12,651 0.00 12,538 113 0.00 WV Protective inspection and regulation 58,862 0.10 56,964 1,898 3.06 WV WV Environment and housing: WV Natural resources 184,701 0.24 182,493 2,208 19.97 WV Capital outlay 11,554 0.00 11,542 12 0.00 WV Parks and recreation 108,519 1.08 56,547 51,972 2.25 WV Capital outlay 4,694 7.60 2,850 1,844 19.36 WV Housing and community development 130,191 1.44 19,121 111,070 1.68 WV Sewerage 176,750 6.33 37,469 139,281 8.03 WV Capital outlay 23,899 9.77 216 23,683 9.86 WV Solid waste management 59,207 0.86 7,751 51,456 0.99 WV Capital outlay 3,774 10.25 649 3,125 12.38 WV WV Governmental administration: WV Financial administration 316,847 0.50 245,752 71,095 2.24 WV Judicial and legal 145,724 0.47 104,033 41,691 1.66 WV General public buildings 69,619 1.11 13,248 56,371 1.37 WV Other governmental administration 155,631 0.90 75,797 79,834 1.75 WV WV Interest on general debt 391,715 0.71 190,468 201,247 1.38 WV General expenditure, n.e.c WV Miscellaneous commercial activities 0 0.00 0 0 0.00 WV Other and unallocable 604,063 1.00 501,244 102,819 5.86 WV WV Utility expenditure 250,957 6.29 14,800 236,157 6.68 WV Capital outlay 55,074 4.00 3,294 51,780 4.25 WV Water supply 193,312 8.16 8,487 184,825 8.54 WV Electric power 4,566 0.00 0 4,566 0.00 WV Gas supply 0 0.00 0 0 0.00 WV Transit 53,079 0.00 6,313 46,766 0.00 WV WV Liquor store expenditure 51,263 0.00 51,263 0 0.00 WV WV Insurance trust expenditure 1,285,544 0.10 1,257,883 27,661 4.62 WV Unemployment compensation 174,356 0.00 174,356 0 0.00 WV Employee retirement 553,131 0.23 525,470 27,661 4.62 WV Workers' compensation 558,057 0.00 558,057 0 0.00 WV Other insurance trust 0 0.00 0 0 0.00 WV WV Debt outstanding 8,213,951 1.25 4,745,387 3,468,564 2.97 WV WV Short-term 11,622 50.74 0 11,622 50.74 WV Long-term 8,202,329 1.25 4,745,387 3,456,942 2.97 WV Full faith and credit 1,305,974 6.42 771,879 534,095 15.71 WV Nonguaranteed 6,896,355 0.97 3,973,508 2,922,847 2.30 WV WV Long-term debt by purpose WV Public debt for private purposes 4,605,814 0.66 2,521,670 2,084,144 1.47 WV Education 1,005,045 0.00 755,059 249,986 0.00 WV Utilities 506,892 18.18 0 506,892 18.18 WV Other 2,084,578 1.38 1,468,658 615,920 4.66 WV WV Long-term debt issued 1,319,968 0.28 1,084,189 235,779 1.56 WV Long-term debt retired 947,671 0.69 599,653 348,018 1.87 WV WV Cash and security holdings 15,547,308 0.10 12,389,391 3,157,917 0.50 WV WV Insurance trust funds 6,581,903 0.09 6,405,491 176,412 3.22 WV Unemployment compensation 218,920 0.00 218,920 0 0.00 WV Employee retirement 4,920,775 0.12 4,744,363 176,412 3.22 WV Workers' compensation 1,442,208 0.00 1,442,208 0 0.00 WV Miscellaneous 0 0.00 0 0 0.00 WV WV Other than insurance trust funds 8,965,405 0.16 5,983,900 2,981,505 0.49 WV Offsets to debt 4,797,176 0.11 2,657,918 2,139,258 0.24 WV Bond funds 323,082 0.35 187,558 135,524 0.83 WV Other 3,845,147 0.37 3,138,424 706,723 1.99