MASSACHUSETTS 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 70,303,292 49,439,251 31,049,926 General revenue1 54,920,866 38,722,126 26,384,625 Intergovernmental revenue1 10,639,655 9,603,691 11,221,849 From Federal Government 10,639,655 9,214,452 1,425,203 From State government1 (1) - 9,796,646 From local governments1 (1) 389,239 (1) General revenue from own sources 44,281,211 29,118,435 15,162,776 Taxes 32,120,073 20,694,676 11,425,397 Property 11,041,925 3,382 11,038,543 Sales and gross receipts 6,171,174 6,005,944 165,230 General sales 4,075,549 4,075,549 - Selective sales 2,095,625 1,930,395 165,230 Motor fuel 676,119 676,119 - Alcoholic beverage 71,728 71,728 - Tobacco products 438,074 438,074 - Public utilities 24,000 24,000 - Other selective sales 885,704 720,474 165,230 Individual income 11,399,649 11,399,649 - Corporate income 2,106,898 2,106,898 - Motor vehicle license 300,426 300,426 - Other taxes 1,100,001 878,377 221,624 Charges and miscellaneous general revenue 12,161,138 8,423,759 3,737,379 Current charges 6,148,631 3,549,944 2,598,687 Education 2,242,533 1,936,918 305,615 Institutions of higher education 1,956,627 1,934,771 21,856 School lunch sales (gross) 151,273 73 151,200 Hospitals 487,726 8,440 479,286 Highways 387,009 387,009 - Air transportation (airports) 511,034 486,512 24,522 Parking facilities 34,154 - 34,154 Sea and inland port facilities 75,637 68,738 6,899 Natural resources 36,040 33,959 2,081 Parks and recreation 122,367 53,342 69,025 Housing and community development 338,260 46,713 291,547 Sewerage 850,848 - 850,848 Solid waste management 129,755 - 129,755 Other charges 933,268 528,313 404,955 Miscellaneous general revenue 6,012,507 4,873,815 1,138,692 Interest earnings 2,808,301 2,421,876 386,425 Special assessments 440,542 406,680 33,862 Sale of property 23,616 18,008 5,608 Other general revenue 2,740,048 2,027,251 712,797 Utility revenue 2,974,514 172,120 2,802,394 Water supply 1,007,551 172,120 835,431 Electric power 1,377,930 - 1,377,930 Gas supply 72,693 - 72,693 Transit 516,340 - 516,340 Liquor store revenue - - - Insurance trust revenue 12,407,912 10,545,005 1,862,907 Unemployment compensation 1,598,684 1,598,684 - Employee retirement 10,730,940 8,868,033 1,862,907 Workers' compensation 69,807 69,807 - Other insurance trust revenue 8,481 8,481 - Expenditure1 64,202,366 43,931,804 30,197,959 By character and object: Intergovernmental expenditure1 420,470 9,582,615 765,252 Direct expenditure 63,781,896 34,349,189 29,432,707 Current operations 47,323,964 23,429,380 23,894,584 Capital outlay 5,721,054 2,435,768 3,285,286 Construction 4,445,148 2,178,360 2,266,788 Other capital outlay 1,275,906 257,408 1,018,498 Assistance and subsidies 662,936 662,936 - Interest on debt 4,354,079 3,452,284 901,795 Insurance benefits and repayments 5,719,863 4,368,821 1,351,042 Exhibit: Salaries and wages 15,977,530 4,782,098 11,195,432 Direct expenditure by function 63,781,896 34,349,189 29,432,707 Direct general expenditure 53,655,341 29,732,547 23,922,794 Capital outlay 4,728,808 2,349,110 2,379,698 Other direct general expenditure 48,926,533 27,383,437 21,543,096 Education services: Education 16,793,027 4,667,162 12,125,865 Capital outlay 1,385,720 475,878 909,842 Higher education 3,699,368 3,637,269 62,099 Capital outlay 475,152 475,152 - Elementary & secondary 12,073,218 9,452 12,063,766 Capital outlay 910,018 176 909,842 Other education 1,020,441 1,020,441 - Libraries 256,857 16,447 240,410 Social services and income maintenance: Public welfare 11,630,005 11,563,450 66,555 Cash assistance payments 353,987 353,987 - Vendor payments 10,286,314 10,286,314 - Other public welfare 989,704 923,149 66,555 Hospitals 1,375,276 512,551 862,725 Capital outlay 40,957 5,737 35,220 Health 1,001,627 886,663 114,964 Employment security administration 55,084 55,084 - Veterans' services 38,162 38,162 - Transportation: Highways 2,272,051 1,550,511 721,540 Capital outlay 1,235,117 1,063,553 171,564 Air transportation (airports) 480,329 450,515 29,814 Parking facilities 14,372 - 14,372 Sea and inland port facilities 96,915 88,710 8,205 Public safety: Police protection 1,824,724 464,047 1,360,677 Fire protection 977,352 - 977,352 Correction 1,285,168 1,010,277 274,891 Capital outlay 48,417 46,430 1,987 Protective inspection and regulation 248,266 111,502 136,764 Environment and housing: Natural resources 267,238 247,137 20,101 Capital outlay 52,300 49,950 2,350 Parks and recreation 406,830 186,259 220,571 Capital outlay 74,094 28,299 45,795 Housing and community development 1,708,004 384,081 1,323,923 Sewerage 1,080,543 335,807 744,736 Capital outlay 549,364 181,263 368,101 Solid waste management 403,667 10,604 393,063 Capital outlay 15,679 146 15,533 Governmental administration: Financial administration 834,482 549,937 284,545 Judicial and legal 990,927 925,599 65,328 General public buildings 451,122 58,599 392,523 Other governmental administration 271,781 106,556 165,225 Interest on general debt 3,960,937 3,365,770 595,167 General expenditure, n.e.c.: Miscellaneous commercial activities 15,793 - 15,793 Other and unallocable 4,914,802 2,147,117 2,767,685 Utility expenditure 4,406,692 247,821 4,158,871 Capital outlay 992,246 86,658 905,588 Water supply 1,059,829 245,712 814,117 Electric power 1,275,487 565 1,274,922 Gas supply 66,074 - 66,074 Transit 2,005,302 1,544 2,003,758 Liquor store expenditure - - - Insurance trust expenditure 5,719,863 4,368,821 1,351,042 Unemployment compensation 1,308,974 1,308,974 - Employee retirement 4,233,013 2,881,971 1,351,042 Workers' compensation 48,494 48,494 - Other insurance trust 129,382 129,382 - Debt outstanding 90,352,935 68,675,081 21,677,854 Short-term 1,459,467 47,430 1,412,037 Long-term 88,893,468 68,627,651 20,265,817 Public debt for private purposes 30,043,553 30,035,652 7,901 Long-term debt issued 14,835,179 11,503,600 3,331,579 Long-term debt retired 8,992,410 6,643,703 2,348,707 Cash and security holdings 124,689,138 99,126,455 25,562,683 Insurance trust funds 68,772,153 53,335,955 15,436,198 Unemployment compensation 1,271,665 1,271,665 - Employee retirement 67,424,534 51,988,336 15,436,198 Workers' compensation 75,954 75,954 - Miscellaneous - - - Other than insurance trust funds 55,916,985 45,790,500 10,126,485 By purpose: Offsets to debt 35,275,365 34,565,963 709,402 Bond funds 4,339,221 2,496,358 1,842,863 Other 16,302,399 8,728,179 7,574,220 1 Duplicative intergovernmental transactions are excluded. Abbreviations and symbols: - zero or rounds to zero; (X) not applicable n.e.c. = "not elsewhere classified"