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 WY Revenue 6,816,183 0.13 5,098,292 2,754,031 0.43 WY WY General revenue 5,663,422 0.16 4,061,138 2,638,424 0.44 WY WY Intergovernmental revenue 1,981,576 0.04 1,976,603 1,041,113 0.66 WY From federal government 1,981,576 0.04 1,911,873 69,703 1.22 WY From state government 0 0.00 0 971,410 0.69 WY From local government 0 0.00 64,730 0 0.00 WY WY General revenue from own sources 3,681,846 0.23 2,084,535 1,597,311 0.54 WY Taxes 2,245,265 0.24 1,504,777 740,488 0.74 WY Property 683,963 0.72 139,809 544,154 0.90 WY Sales and gross receipts 734,105 0.00 574,004 160,101 0.00 WY General sales 605,560 0.00 462,842 142,718 0.00 WY Selective sales 128,545 0.00 111,162 17,383 0.00 WY Motor fuel 69,975 0.00 69,975 0 0.00 WY Alchoholic beverage 1,332 0.00 1,332 0 0.00 WY Tobacco products 18,578 0.00 18,578 0 0.00 WY Public utilities 17,662 0.00 3,016 14,646 0.00 WY Other selective sales 20,998 0.00 18,261 2,737 0.00 WY Individual income tax 0 0.00 0 0 0.00 WY Corporate income tax 0 0.00 0 0 0.00 WY Motor vehicle license 63,567 0.00 50,784 12,783 0.00 WY Other taxes 763,630 0.18 740,180 23,450 5.96 WY WY Charges and miscellaneous general revenue 1,436,581 0.35 579,758 856,823 0.58 WY Current charges 847,134 0.55 122,014 725,120 0.65 WY Education 149,274 0.00 94,961 54,313 0.00 WY Institutions of higher education 134,903 0.00 94,941 39,962 0.00 WY School lunch sales (gross) 12,598 0.00 0 12,598 0.00 WY Hospitals 526,846 0.00 2,914 523,932 0.00 WY Highways 4,412 0.00 4,231 181 0.00 WY Air transportation (airports) 14,870 0.00 718 14,152 0.00 WY Parking facilities 0 0.00 0 0 0.00 WY Sea and inland port facilities 0 0.00 0 0 0.00 WY Natural resources 6,434 6.23 3,849 2,585 15.51 WY Parks and recreation 12,956 2.25 1,145 11,811 2.47 WY Housing and community development 1,025 0.00 783 242 0.00 WY Sewerage 38,863 4.53 0 38,863 4.53 WY Solid waste management 34,050 3.50 5 34,045 3.50 WY Other charges 58,404 7.05 13,408 44,996 9.15 WY WY Miscellaneous general revenue 589,447 0.38 457,744 131,703 1.71 WY Interest earnings 381,557 0.25 323,277 58,280 1.66 WY Special assessments 7,132 30.25 0 7,132 30.25 WY Sale of property 4,409 14.92 1,935 2,474 26.58 WY Other general revenue 196,349 0.82 132,532 63,817 2.53 WY WY Utility revenue 115,607 0.93 0 115,607 0.93 WY Water supply 75,627 1.42 0 75,627 1.42 WY Electric power 39,970 0.00 0 39,970 0.00 WY Gas supply 10 0.00 0 10 0.00 WY Transit 0 0.00 0 0 0.00 WY WY Liquor stores revenue 56,361 0.00 56,361 0 0.00 WY WY Insurance trust revenue 980,793 0.00 980,793 0 0.00 WY Unemployment compensation 35,157 0.00 35,157 0 0.00 WY Employee retirement 917,836 0.00 917,836 WY Workers' compensation 27,800 0.00 27,800 0 0.00 WY Other insurance trust revenue 0 0.00 0 0 0.00 WY WY Expenditure 5,080,057 0.46 3,596,174 2,688,488 0.87 WY WY By character and object: WY Intergovernmental expenditure 0 0.00 1,204,014 591 0.00 WY Direct expenditure 5,080,057 0.46 2,392,160 2,687,897 0.87 WY Current operation 3,777,809 0.32 1,588,024 2,189,785 0.56 WY Capital outlay 795,646 2.02 354,831 440,815 3.64 WY Construction 620,749 2.23 315,161 305,588 4.53 WY Other capital outlay 174,897 1.78 39,670 135,227 2.30 WY Assistance and subsidies 37,373 0.00 37,373 0 0.00 WY Interest on debt 105,426 0.73 48,129 57,297 1.34 WY Insurance benefits and repayments 363,803 0.00 363,803 0 0.00 WY Exhibit: Salaries and wages 1,558,984 0.62 486,718 1,072,266 0.91 WY WY Direct expenditure by function 5,080,057 0.46 2,392,160 2,687,897 0.87 WY Direct general expenditure 4,534,514 0.38 1,981,487 2,553,027 0.68 WY Capital outlay 764,290 1.48 354,831 409,459 2.76 WY Other direct general expenditure 3,770,224 0.29 1,626,656 2,143,568 0.50 WY WY Education services: WY Education 1,437,014 0.00 344,364 1,092,650 0.00 WY Capital outlay 163,926 0.00 25,391 138,535 0.00 WY Higher education 422,267 0.00 272,413 149,854 0.00 WY Capital outlay 36,397 0.00 24,436 11,961 0.00 WY Elementary & secondary 946,049 0.00 3,253 942,796 0.00 WY Capital outlay 126,648 0.00 74 126,574 0.00 WY Other education 68,698 0.00 68,698 0 0.00 WY Libraries 24,922 0.00 7,599 17,323 0.00 WY WY Social services and income maintenance: WY Public welfare 506,387 0.00 496,437 9,950 0.00 WY Cash assistance payments 14,855 0.00 14,855 0 0.00 WY Vendor payments 361,938 0.00 361,938 0 0.00 WY Other public welfare 129,594 0.00 119,644 9,950 0.00 WY Hospitals 521,225 1.59 6,786 514,439 1.61 WY Capital outlay 48,806 16.99 1,235 47,571 17.43 WY Health 179,211 3.76 131,627 47,584 14.16 WY Social insurance administration 30,272 0.00 30,272 0 0.00 WY Veterans services 0 0.00 0 0 0.00 WY WY Transportation: WY Highways 520,110 0.13 407,745 112,365 0.59 WY Capital outlay 316,763 0.14 266,509 50,254 0.87 WY Air transportation (airports) 49,926 0.00 2,276 47,650 0.00 WY Parking facilities 399 0.00 0 399 0.00 WY Sea and inland port facilities 0 0.00 0 0 0.00 WY Transit subsidies 0 0.00 0 0 0.00 WY WY Public safety: WY Police protection 138,036 0.00 30,597 107,439 0.00 WY Fire protection 42,479 1.36 0 42,479 1.36 WY Correction 131,780 0.00 90,442 41,338 0.00 WY Capital outlay 13,650 0.00 4,401 9,249 0.00 WY Protective inspection and regulation 19,130 0.00 15,084 4,046 0.00 WY WY Environment and housing: WY Natural resources 194,935 1.77 163,933 31,002 11.10 WY Capital outlay 41,560 1.38 38,562 2,998 19.16 WY Parks and recreation 94,762 0.00 25,623 69,139 0.00 WY Capital outlay 22,791 0.00 2,121 20,670 0.00 WY Housing and community development 14,833 0.00 6,253 8,580 0.00 WY Sewerage 51,084 10.89 0 51,084 10.89 WY Capital outlay 22,453 23.24 0 22,453 23.24 WY Solid waste management 44,486 6.66 2,326 42,160 7.03 WY Capital outlay 10,580 20.74 194 10,386 21.13 WY WY Governmental administration: WY Financial administration 90,600 0.14 52,555 38,045 0.34 WY Judicial and legal 69,107 0.25 44,142 24,965 0.68 WY General public buildings 31,719 0.68 1,863 29,856 0.72 WY Other governmental administration 85,403 0.46 11,530 73,873 0.53 WY WY Interest on general debt 93,787 0.56 48,129 45,658 1.16 WY General expenditure, n.e.c WY Miscellaneous commercial activities 0 0.00 0 0 0.00 WY Other and unallocable 162,907 7.10 61,904 101,003 11.45 WY WY Utility expenditure 134,870 8.07 0 134,870 8.07 WY Capital outlay 31,356 19.72 0 31,356 19.72 WY Water supply 99,166 10.96 0 99,166 10.96 WY Electric power 35,704 1.12 0 35,704 1.12 WY Gas supply 0 0.00 0 0 0.00 WY Transit 0 0.00 0 0 0.00 WY WY Liquor store expenditure 46,870 0.00 46,870 0 0.00 WY WY Insurance trust expenditure 363,803 0.00 363,803 0 0.00 WY Unemployment compensation 43,642 0.00 43,642 0 0.00 WY Employee retirement 209,092 0.00 209,092 WY Workers' compensation 111,069 0.00 111,069 0 0.00 WY Other insurance trust 0 0.00 0 0 0.00 WY WY Debt outstanding 1,835,353 0.78 909,531 925,822 1.55 WY WY Short-term 5 0.00 0 5 0.00 WY Long-term 1,835,348 0.78 909,531 925,817 1.55 WY Full faith and credit 145,713 7.06 0 145,713 7.06 WY Nonguaranteed 1,689,635 0.74 909,531 780,104 1.60 WY WY Long-term debt by purpose WY Public debt for private purposes 1,139,078 0.00 751,068 388,010 0.00 WY Education 137,900 0.00 38,000 99,900 0.00 WY Utilities 249,447 4.18 0 249,447 4.18 WY Other 308,923 3.89 120,463 188,460 6.37 WY WY Long-term debt issued 157,411 4.34 124,418 32,993 20.73 WY Long-term debt retired 430,781 0.43 326,275 104,506 1.76 WY WY Cash and security holdings 13,279,195 0.11 11,569,706 1,709,489 0.87 WY WY Insurance trust funds 5,642,233 0.00 5,642,233 0 0.00 WY Unemployment compensation 166,486 0.00 166,486 0 0.00 WY Employee retirement 4,992,014 0.00 4,992,014 WY Workers' compensation 483,733 0.00 483,733 0 0.00 WY Miscellaneous 0 0.00 0 0 0.00 WY WY Other than insurance trust funds 7,636,962 0.19 5,927,473 1,709,489 0.87 WY Offsets to debt 1,193,079 0.11 759,248 433,831 0.29 WY Bond funds 70,631 5.25 56,403 14,228 26.07 WY Other 6,373,252 0.23 5,111,822 1,261,430 1.16