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 WI Revenue 48,697,796 0.07 34,753,272 23,226,967 0.24 WI WI General revenue 35,527,864 0.10 23,933,776 20,876,531 0.27 WI WI Intergovernmental revenue 7,262,026 0.35 6,831,514 9,712,955 0.52 WI From federal government 7,262,026 0.35 6,595,645 666,381 3.83 WI From state government 0 0.00 0 9,046,574 0.30 WI From local government 0 0.00 235,869 0 0.00 WI WI General revenue from own sources 28,265,838 0.10 17,102,262 11,163,576 0.25 WI Taxes 20,440,988 0.09 12,638,266 7,802,722 0.25 WI Property 7,429,001 0.23 104,158 7,324,843 0.24 WI Sales and gross receipts 5,915,255 0.09 5,621,037 294,218 1.79 WI General sales 4,139,085 0.10 3,899,395 239,690 1.72 WI Selective sales 1,776,170 0.18 1,721,642 54,528 6.02 WI Motor fuel 935,953 0.00 935,953 0 0.00 WI Alchoholic beverage 48,071 0.00 48,071 0 0.00 WI Tobacco products 307,425 0.00 307,425 0 0.00 WI Public utilities 286,063 0.00 286,063 0 0.00 WI Other selective sales 198,658 1.65 144,130 54,528 6.02 WI Individual income tax 5,251,190 0.00 5,251,190 0 0.00 WI Corporate income tax 681,990 0.00 681,990 0 0.00 WI Motor vehicle license 330,773 0.01 330,291 482 8.06 WI Other taxes 832,779 0.50 649,600 183,179 2.29 WI WI Charges and miscellaneous general revenue 7,824,850 0.27 4,463,996 3,360,854 0.64 WI Current charges 5,272,313 0.34 2,660,736 2,611,577 0.70 WI Education 1,884,691 0.00 1,445,278 439,413 0.00 WI Institutions of higher education 1,637,405 0.00 1,430,817 206,588 0.00 WI School lunch sales (gross) 155,756 0.00 0 155,756 0.00 WI Hospitals 836,683 0.00 776,225 60,458 0.00 WI Highways 67,192 4.14 30,896 36,296 7.67 WI Air transportation (airports) 99,728 0.75 0 99,728 0.75 WI Parking facilities 42,307 0.48 0 42,307 0.48 WI Sea and inland port facilities 8,531 0.00 0 8,531 0.00 WI Natural resources 54,402 0.00 53,685 717 0.16 WI Parks and recreation 157,943 1.26 15,124 142,819 1.39 WI Housing and community development 93,920 2.56 10,495 83,425 2.88 WI Sewerage 570,387 1.30 0 570,387 1.30 WI Solid waste management 153,966 5.21 1,071 152,895 5.24 WI Other charges 1,302,563 1.15 327,962 974,601 1.53 WI WI Miscellaneous general revenue 2,552,537 0.53 1,803,260 749,277 1.80 WI Interest earnings 931,921 1.03 684,645 247,276 3.88 WI Special assessments 120,540 3.88 26,119 94,421 4.96 WI Sale of property 13,048 2.90 12,881 167 226.69 WI Other general revenue 1,487,028 0.65 1,079,615 407,413 2.36 WI WI Utility revenue 1,123,087 0.62 0 1,123,087 0.62 WI Water supply 412,759 1.13 0 412,759 1.13 WI Electric power 652,888 0.72 0 652,888 0.72 WI Gas supply 1,364 5.50 0 1,364 5.50 WI Transit 56,076 0.13 0 56,076 0.13 WI WI Liquor stores revenue 0 0.00 0 0 0.00 WI WI Insurance trust revenue 12,046,845 0.00 10,819,496 1,227,349 0.00 WI Unemployment compensation 720,921 0.00 720,921 0 0.00 WI Employee retirement 11,305,271 0.00 10,077,922 1,227,349 0.00 WI Workers' compensation 3,868 0.00 3,868 0 0.00 WI Other insurance trust revenue 16,785 0.00 16,785 0 0.00 WI WI Expenditure 42,410,081 0.46 28,577,240 23,155,155 0.84 WI WI By character and object: WI Intergovernmental expenditure 0 0.00 9,285,137 37,177 11.84 WI Direct expenditure 42,410,081 0.46 19,292,103 23,117,978 0.84 WI Current operation 31,536,918 0.32 12,335,594 19,201,324 0.53 WI Capital outlay 4,345,163 2.60 1,781,247 2,563,916 4.41 WI Construction 3,661,187 2.97 1,578,229 2,082,958 5.23 WI Other capital outlay 683,976 2.28 203,018 480,958 3.24 WI Assistance and subsidies 621,555 0.41 571,629 49,926 5.15 WI Interest on debt 1,637,056 1.18 821,878 815,178 2.37 WI Insurance benefits and repayments 4,269,389 0.00 3,781,755 487,634 0.00 WI Exhibit: Salaries and wages 12,024,334 0.08 3,462,527 8,561,807 0.12 WI WI Direct expenditure by function 42,410,081 0.46 19,292,103 23,117,978 0.84 WI Direct general expenditure 36,713,839 0.37 15,503,909 21,209,930 0.64 WI Capital outlay 4,228,207 2.60 1,774,808 2,453,399 4.48 WI Other direct general expenditure 32,485,632 0.15 13,729,101 18,756,531 0.26 WI WI Education services: WI Education 13,366,233 0.00 3,625,707 9,740,526 0.00 WI Capital outlay 1,040,074 0.03 359,606 680,468 0.05 WI Higher education 4,222,486 0.00 3,204,178 1,018,308 0.00 WI Capital outlay 488,600 0.00 354,872 133,728 0.00 WI Elementary & secondary 8,722,218 0.01 0 8,722,218 0.01 WI Capital outlay 546,740 0.06 0 546,740 0.06 WI Other education 421,529 0.00 421,529 0 0.00 WI Libraries 239,999 2.65 0 239,999 2.65 WI WI Social services and income maintenance: WI Public welfare 6,858,367 0.15 5,387,754 1,470,613 0.72 WI Cash assistance payments 447,587 0.57 397,661 49,926 5.15 WI Vendor payments 4,563,475 0.00 4,546,559 16,916 0.00 WI Other public welfare 1,847,305 0.60 443,534 1,403,771 0.79 WI Hospitals 980,842 0.09 799,711 181,131 0.51 WI Capital outlay 56,841 0.00 56,841 0 0.00 WI Health 1,298,765 1.23 303,918 994,847 1.61 WI Social insurance administration 95,038 0.00 95,038 0 0.00 WI Veterans services 45,975 0.00 45,975 0 0.00 WI WI Transportation: WI Highways 2,874,697 1.56 1,103,352 1,771,345 2.52 WI Capital outlay 1,597,260 2.61 816,014 781,246 5.34 WI Air transportation (airports) 203,945 0.86 101,148 102,797 1.71 WI Parking facilities 56,448 1.90 0 56,448 1.90 WI Sea and inland port facilities 13,496 1.05 52 13,444 1.05 WI Transit subsidies 0 0.00 0 0 0.00 WI WI Public safety: WI Police protection 1,387,558 0.72 114,570 1,272,988 0.78 WI Fire protection 509,225 1.93 0 509,225 1.93 WI Correction 1,157,417 0.37 821,893 335,524 1.27 WI Capital outlay 57,000 1.89 39,013 17,987 5.98 WI Protective inspection and regulation 166,809 1.16 104,639 62,170 3.11 WI WI Environment and housing: WI Natural resources 672,025 1.28 509,879 162,146 5.30 WI Capital outlay 207,038 2.16 182,425 24,613 18.13 WI Parks and recreation 543,561 2.02 48,286 495,275 2.22 WI Capital outlay 93,247 6.97 3,618 89,629 7.25 WI Housing and community development 444,928 5.75 27,796 417,132 6.13 WI Sewerage 758,800 1.94 0 758,800 1.94 WI Capital outlay 215,499 5.06 0 215,499 5.06 WI Solid waste management 432,310 1.15 107,581 324,729 1.52 WI Capital outlay 22,842 20.28 3,799 19,043 24.33 WI WI Governmental administration: WI Financial administration 481,033 1.07 264,039 216,994 2.38 WI Judicial and legal 522,679 0.39 249,952 272,727 0.75 WI General public buildings 201,129 5.74 10,593 190,536 6.06 WI Other governmental administration 365,733 0.97 58,226 307,507 1.16 WI WI Interest on general debt 1,561,784 0.97 821,878 739,906 2.06 WI General expenditure, n.e.c WI Miscellaneous commercial activities 8,060 13.23 0 8,060 13.23 WI Other and unallocable 1,466,983 4.52 901,922 565,061 11.73 WI WI Utility expenditure 1,426,853 6.55 6,439 1,420,414 6.58 WI Capital outlay 116,956 12.31 6,439 110,517 13.02 WI Water supply 476,978 6.96 0 476,978 6.96 WI Electric power 650,701 11.64 0 650,701 11.64 WI Gas supply 1,366 100.02 0 1,366 100.02 WI Transit 297,808 1.68 6,439 291,369 1.71 WI WI Liquor store expenditure 0 0.00 0 0 0.00 WI WI Insurance trust expenditure 4,269,389 0.00 3,781,755 487,634 0.00 WI Unemployment compensation 978,071 0.00 978,071 0 0.00 WI Employee retirement 3,256,120 0.00 2,768,486 487,634 0.00 WI Workers' compensation 2,773 0.00 2,773 0 0.00 WI Other insurance trust 32,425 0.00 32,425 0 0.00 WI WI Debt outstanding 35,272,399 1.12 17,727,318 17,545,081 2.26 WI WI Short-term 1,069,997 3.68 17,194 1,052,803 3.74 WI Long-term 34,202,402 1.12 17,710,124 16,492,278 2.33 WI Full faith and credit 18,790,463 1.36 6,138,134 12,652,329 2.02 WI Nonguaranteed 15,411,939 1.29 11,571,990 3,839,949 5.17 WI WI Long-term debt by purpose WI Public debt for private purposes 8,076,944 0.90 7,587,820 489,124 14.85 WI Education 6,221,272 0.00 431,385 5,789,887 0.00 WI Utilities 1,460,189 8.46 0 1,460,189 8.46 WI Other 18,443,997 1.60 9,690,919 8,753,078 3.37 WI WI Long-term debt issued 8,626,411 1.68 4,942,403 3,684,008 3.93 WI Long-term debt retired 4,475,149 1.43 2,017,418 2,457,731 2.61 WI WI Cash and security holdings 99,998,796 0.11 83,020,637 16,978,159 0.68 WI WI Insurance trust funds 76,228,967 0.00 70,409,350 5,819,617 0.00 WI Unemployment compensation 820,749 0.00 820,749 0 0.00 WI Employee retirement 75,236,272 0.00 69,416,655 5,819,617 0.00 WI Workers' compensation 5,416 0.00 5,416 0 0.00 WI Miscellaneous 166,530 0.00 166,530 0 0.00 WI WI Other than insurance trust funds 23,769,829 0.48 12,611,287 11,158,542 1.03 WI Offsets to debt 9,859,370 0.74 8,365,860 1,493,510 4.88 WI Bond funds 1,477,293 3.53 416,953 1,060,340 4.92 WI Other 12,433,166 0.81 3,828,474 8,604,692 1.17