MASSACHUSETTS TOTAL Table 2. 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 County Municipal Township Special District School District government government government government government amount amount amount amount amount Revenue 607,908 13,917,662 11,966,799 3,576,867 2,121,094 General revenue 265,764 11,946,234 10,560,013 2,633,821 2,119,197 Intergovernmental revenue 181,490 5,355,310 2,731,174 2,088,570 2,005,709 From Federal Government 19,389 364,903 66,319 968,703 5,889 From State government 162,101 4,980,485 2,657,747 917,394 1,078,919 From local governments X 9,922 7,108 202,473 920,901 General revenue from own sources 84,274 6,590,924 7,828,839 545,251 113,488 Taxes 39,774 4,682,289 6,651,927 51,407 X Property 14,068 4,492,312 6,482,416 49,747 X Sales and gross receipts 23,083 87,048 55,099 X X General sales X X X X X Selective sales 23,083 87,048 55,099 X X Motor fuel X X X X X Alcoholic beverage X X X X X Tobacco products X X X X X Public utilities X X X X X Other selective sales 23,083 87,048 55,099 X X Individual income X X X X X Corporate income X X X X X Motor vehicle license X X X X X Other taxes 2,623 102,929 114,412 1,660 X Charges and miscellaneous general revenue 44,500 1,908,635 1,176,912 493,844 113,488 Current charges 34,360 1,334,802 862,082 312,196 55,247 Education 1,197 109,509 139,662 X 55,247 Institutions of higher education X 15,131 X X 6,725 School lunch sales (gross) 73 67,277 61,334 X 22,516 Hospitals X 479,286 X X X Highways X X X X X Air transportation (airports) 2,624 8,419 13,479 X X Parking facilities 203 26,217 7,734 X X Sea and inland port facilities X 1,572 5,327 X X Natural resources 651 151 866 413 X Parks and recreation 1,114 22,753 44,346 812 X Housing and community development X 19,561 165 271,821 X Sewerage 46 477,599 349,208 23,995 X Solid waste management X 33,722 89,214 6,819 X Other charges 28,525 156,013 212,081 8,336 X Miscellaneous general revenue 10,140 573,833 314,830 181,648 58,241 Interest earnings 3,101 139,371 130,541 101,615 11,797 Special assessments X 723 9,083 24,056 X Sale of property X 2,247 1,986 1,375 X Other general revenue 7,039 431,492 173,220 54,602 46,444 Utility revenue X 797,560 1,061,788 943,046 X Water supply X 403,692 360,806 70,933 X Electric power X 330,765 690,901 356,264 X Gas supply X 63,103 9,590 X X Transit X X 491 515,849 X Liquor store revenue X X X X X Insurance trust revenue 342,144 1,173,868 344,998 X 1,897 Unemployment compensation X X X X X Employee retirement 342,144 1,173,868 344,998 X 1,897 Workers' compensation X X X X X Other insurance trust revenue X X X X X Expenditure 446,026 13,349,022 11,928,104 3,713,893 1,992,603 Intergovernmental expenditure 9 696,202 1,240,038 8,218 52,474 Direct expenditure 446,017 12,652,820 10,688,066 3,705,675 1,940,129 Current operations 270,543 10,271,393 9,007,091 2,641,938 1,703,619 Capital outlay 5,179 1,192,757 1,166,315 746,333 174,702 Construction 3,222 824,214 724,778 714,574 X Other capital outlay 1,957 368,543 441,537 31,759 174,702 Assistance and subsidies X X X X X Interest on debt 281 259,397 291,041 290,304 60,772 Insurance benefits and repayments 170,014 929,273 223,619 27,100 1,036 Exhibit: Salaries and wages 121,684 5,036,170 4,392,950 588,204 1,056,424 Direct expenditure by function 446,017 12,652,820 10,688,066 3,705,675 1,940,129 Direct general expenditure 276,003 10,993,980 9,443,273 1,270,445 1,939,093 Capital outlay 5,179 1,046,187 1,023,756 129,874 174,702 Other direct general expenditure 270,824 9,947,793 8,419,517 1,140,571 1,764,391 Education services: Education 16,105 5,387,220 4,844,219 X 1,878,321 Capital outlay 466 389,816 344,858 X 174,702 Higher education X 15,771 X X 46,328 Capital outlay X X X X X Elementary & secondary 16,105 5,371,449 4,844,219 X 1,831,993 Capital outlay 466 389,816 344,858 X 174,702 Other education X X X X X Libraries X 107,608 132,802 X X Social services and income maintenance: Public welfare 1,354 35,698 29,503 X X Cash assistance payments X X X X X Vendor payments X X X X X Other public welfare 1,354 35,698 29,503 X X Hospitals X 862,725 X X X Capital outlay X 35,220 X X X Health 3,447 43,294 68,223 X X Employment security administration X X X X X Veterans' services X X X X X Transportation: Highways 841 268,462 451,898 339 X Capital outlay X 68,048 103,461 55 X Air transportation (airports) 6,152 10,441 13,221 X X Parking facilities 293 13,003 1,076 X X Sea and inland port facilities X 2,230 5,975 X X Public safety: Police protection 12,385 786,125 562,167 X X Fire protection 440 550,808 398,745 27,359 X Correction 160,673 114,218 X X X Capital outlay 1,987 X X X X Protective inspection and regulation X 60,072 76,692 X X Environment and housing: Natural resources 2,275 2,884 12,636 2,306 X Capital outlay X 11 2,247 92 X Parks and recreation 923 114,679 104,122 847 X Capital outlay X 28,323 17,392 80 X Housing and community development 639 191,537 34,313 1,097,434 X Sewerage 191 351,656 295,210 97,679 X Capital outlay X 191,568 138,347 38,186 X Solid waste management X 196,077 190,257 6,729 X Capital outlay X 2,158 11,420 1,955 X Governmental administration: Financial administration 2,085 114,523 167,937 X X Judicial and legal 1,440 34,165 29,723 X X General public buildings 9,758 206,330 176,435 X X Other governmental administration 15,518 51,925 97,782 X X Interest on general debt 281 241,726 268,470 23,918 60,772 General expenditure, n.e.c.: Miscellaneous commercial activities X 4,630 11,163 X X Other and unallocable 41,203 1,241,944 1,470,704 13,834 X Utility expenditure X 729,567 1,021,174 2,408,130 X Capital outlay X 146,570 142,559 616,459 X Water supply X 370,964 342,182 100,971 X Electric power X 301,897 669,624 303,401 X Gas supply X 56,706 9,368 X X Transit X X X 2,003,758 X Liquor store expenditure X X X X X Insurance trust expenditure 170,014 929,273 223,619 27,100 1,036 Unemployment compensation X X X X X Employee retirement 170,014 929,273 223,619 27,100 1,036 Workers' compensation X X X X X Other insurance trust X X X X X Debt outstanding 11,633 6,389,145 7,090,949 7,336,856 849,271 Short-term X 457,439 717,615 193,680 43,303 Long-term 11,633 5,931,706 6,373,334 7,143,176 805,968 Public debt for private purposes X 914 3,200 3,787 X Long-term debt issued 4,704 939,590 824,695 1,539,509 23,081 Long-term debt retired 901 765,955 595,317 918,048 68,486 Cash and security holdings 2,265,460 13,364,631 6,328,026 3,394,874 209,692 Insurance trust funds 2,198,924 9,713,342 3,012,054 493,575 18,303 Unemployment compensation X X X X X Employee retirement 2,198,924 9,713,342 3,012,054 493,575 18,303 Workers' compensation X X X X X Miscellaneous X X X X X Other than insurance trust funds 66,536 3,651,289 3,315,972 2,901,299 191,389 By purpose: Offsets to debt 115 233,695 4,257 463,504 7,831 Bond funds X 490,697 436,567 911,492 4,107 Other 66,421 2,926,897 2,875,148 1,526,303 179,451 Abbreviations and symbols: - zero or rounds to zero; (X) not applicable n.e.c. = "not elsewhere classified"