IOWA TOTAL Table 1. Local Government Finances by Type of Government and State: 2006 - 07 (Dollar amounts are in thousands. For meaning of abbreviations and symbols, see note below table. Source: 2007 Census of Government Finance. For information on nonsampling error and definitions, see http://www2.census.gov/govs/estimate/2007_Local_Finance_Methodology.pdf Description State & local State Local government government government amount1 amount amount1 Revenue1 27,604,058 18,983,206 12,663,571 General revenue1 21,802,679 14,049,667 11,795,731 Intergovernmental revenue1 4,523,819 4,340,363 4,226,175 From Federal Government 4,523,819 4,113,653 410,166 From State government1 (1) - 3,816,009 From local governments1 (1) 226,710 (1) General revenue from own sources 17,278,860 9,709,304 7,569,556 Taxes 10,933,498 6,469,752 4,463,746 Property 3,615,818 - 3,615,818 Sales and gross receipts 3,460,463 2,767,626 692,837 General sales 2,320,660 1,786,668 533,992 Selective sales 1,139,803 980,958 158,845 Motor fuel 447,484 447,484 - Alcoholic beverage 14,237 14,237 - Tobacco products 135,207 135,207 - Public utilities 115,995 - 115,995 Other selective sales 426,880 384,030 42,850 Individual income 2,741,473 2,666,601 74,872 Corporate income 325,077 325,077 - Motor vehicle license 418,514 401,265 17,249 Other taxes 372,153 309,183 62,970 Charges and miscellaneous general revenue 6,345,362 3,239,552 3,105,810 Current charges 4,399,121 2,032,740 2,366,381 Education 1,550,873 1,063,113 487,760 Institutions of higher education 1,389,892 1,062,478 327,414 School lunch sales (gross) 105,305 - 105,305 Hospitals 1,842,558 798,403 1,044,155 Highways 7,027 4,242 2,785 Air transportation (airports) 49,112 805 48,307 Parking facilities 22,771 - 22,771 Sea and inland port facilities - - - Natural resources 3,717 1,314 2,403 Parks and recreation 73,691 4,133 69,558 Housing and community development 23,548 12,720 10,828 Sewerage 333,985 - 333,985 Solid waste management 152,204 3,748 148,456 Other charges 339,635 144,262 195,373 Miscellaneous general revenue 1,946,241 1,206,812 739,429 Interest earnings 887,633 549,490 338,143 Special assessments 17,952 - 17,952 Sale of property 30,373 5,805 24,568 Other general revenue 1,010,283 651,517 358,766 Utility revenue 862,160 - 862,160 Water supply 372,940 - 372,940 Electric power 387,494 - 387,494 Gas supply 81,287 - 81,287 Transit 20,439 - 20,439 Liquor store revenue 180,251 180,251 - Insurance trust revenue 4,758,968 4,753,288 5,680 Unemployment compensation 343,458 343,458 - Employee retirement 4,414,103 4,408,423 5,680 Workers' compensation 1,407 1,407 - Other insurance trust revenue - - - Expenditure1 24,050,668 15,275,874 12,754,662 By character and object: Intergovernmental expenditure1 61,608 3,949,053 92,423 Direct expenditure 23,989,060 11,326,821 12,662,239 Current operations 17,952,695 7,744,117 10,208,578 Capital outlay 3,385,769 1,282,601 2,103,168 Construction 2,824,011 1,056,899 1,767,112 Other capital outlay 561,758 225,702 336,056 Assistance and subsidies 467,025 464,646 2,379 Interest on debt 685,559 339,556 346,003 Insurance benefits and repayments 1,498,012 1,495,901 2,111 Exhibit: Salaries and wages 7,066,582 2,137,369 4,929,213 Direct expenditure by function 23,989,060 11,326,821 12,662,239 Direct general expenditure 21,374,699 9,707,633 11,667,066 Capital outlay 3,177,429 1,282,479 1,894,950 Other direct general expenditure 18,197,270 8,425,154 9,772,116 Education services: Education 8,099,088 2,519,488 5,579,600 Capital outlay 972,771 293,479 679,292 Higher education 2,828,439 2,155,324 673,115 Capital outlay 321,552 289,888 31,664 Elementary & secondary 4,906,485 - 4,906,485 Capital outlay 647,628 - 647,628 Other education 364,164 364,164 - Libraries 113,614 3,140 110,474 Social services and income maintenance: Public welfare 3,547,893 3,449,632 98,261 Cash assistance payments 248,468 246,089 2,379 Vendor payments 2,850,115 2,836,152 13,963 Other public welfare 449,310 367,391 81,919 Hospitals 2,157,861 1,016,868 1,140,993 Capital outlay 170,249 96,844 73,405 Health 436,968 88,078 348,890 Employment security administration 35,051 35,051 - Veterans' services 1,941 1,941 - Transportation: Highways 1,863,312 1,002,196 861,116 Capital outlay 1,008,776 754,348 254,428 Air transportation (airports) 96,970 3,727 93,243 Parking facilities 23,002 - 23,002 Sea and inland port facilities - - - Public safety: Police protection 586,455 86,250 500,205 Fire protection 196,269 - 196,269 Correction 436,375 255,707 180,668 Capital outlay 76,800 6,920 69,880 Protective inspection and regulation 75,403 55,424 19,979 Environment and housing: Natural resources 155,517 95,109 60,408 Capital outlay 29,475 17,363 12,112 Parks and recreation 326,376 31,196 295,180 Capital outlay 93,486 9,669 83,817 Housing and community development 166,890 26,734 140,156 Sewerage 334,791 441 334,350 Capital outlay 110,178 1 110,177 Solid waste management 167,703 2,763 164,940 Capital outlay 10,684 16 10,668 Governmental administration: Financial administration 332,845 189,022 143,823 Judicial and legal 301,099 221,722 79,377 General public buildings 115,846 51,372 64,474 Other governmental administration 150,950 38,371 112,579 Interest on general debt 643,413 339,556 303,857 General expenditure, n.e.c.: Miscellaneous commercial activities 33,125 - 33,125 Other and unallocable 975,942 193,845 782,097 Utility expenditure 993,062 - 993,062 Capital outlay 208,218 - 208,218 Water supply 446,131 - 446,131 Electric power 397,170 - 397,170 Gas supply 77,635 - 77,635 Transit 72,126 - 72,126 Liquor store expenditure 123,287 123,287 - Insurance trust expenditure 1,498,012 1,495,901 2,111 Unemployment compensation 323,732 323,732 - Employee retirement 1,171,231 1,169,120 2,111 Workers' compensation 3,049 3,049 - Other insurance trust - - - Debt outstanding 14,850,308 6,727,065 8,123,243 Short-term 136,777 - 136,777 Long-term 14,713,531 6,727,065 7,986,466 Public debt for private purposes 4,966,382 4,465,352 501,030 Long-term debt issued 2,056,861 417,622 1,639,239 Long-term debt retired 1,294,011 288,899 1,005,112 Cash and security holdings 41,836,221 35,280,203 6,556,018 Insurance trust funds 26,121,086 26,073,380 47,706 Unemployment compensation 673,152 673,152 - Employee retirement 25,447,105 25,399,399 47,706 Workers' compensation 829 829 - Miscellaneous - - - Other than insurance trust funds 15,715,135 9,206,823 6,508,312 By purpose: Offsets to debt 5,942,536 5,039,615 902,921 Bond funds 1,171,529 234,717 936,812 Other 8,601,070 3,932,491 4,668,579 1 Duplicative intergovernmental transactions are excluded. Abbreviations and symbols: - zero or rounds to zero; (X) not applicable n.e.c. = "not elsewhere classified"