California State & Local Government Finances by Level of Government: 1995-96 (Dollar amounts in columns 1, 3, & 4 are in thousands. Columns 2 and 5 show coefficient of variation expressed as a percent; see documentation for explanation. For meaning of abbreviations and symbols, see note below table) Col. 1 Col. 2 Col. 3 Col. 4 Col. 5 State State & local & local State Local Local govt govt govt govt govt amount CV amount amount CV California Population(7/1/96, thousands) 31878 (X) 31878 31878 (X) Personal Income(CY95, millions) 760431 (X) 760431 760431 (X) Revenue....................... 200997869 0.63 123342274 123892497 1.03 General revenue.............. 155497379 0.77 98185276 103549005 1.17 Intergovernmental revenue... 31216549 1.05 29087230 48366221 0.77 From Federal.............. 31216549 1.05 26731454 4485095 7.32 From State................ 0 0.00 0 43881126 0.34 From local................ 0 0.00 2355776 0 0.00 General revenue own sources. 124280830 0.94 69098046 55182784 2.11 Taxes...................... 86214692 0.30 57746664 28468028 0.92 Property tax.............. 22779184 1.11 3375264 19403920 1.31 Sales & gross receipts.... 30855768 0.13 24092750 6763018 0.59 General sales........... 23294751 0.12 18980224 4314527 0.62 Selective sales taxes... 7561017 0.42 5112526 2448491 1.30 Motor fuel sales...... 2722191 0.00 2722191 0 0.00 Alcoholic bev sales... 269127 0.00 269127 0 0.00 Tobacco............... 658083 0.00 658083 0 0.00 Public utility........ 1760114 1.50 41086 1719028 1.54 Other sales........... 2151502 0.86 1422039 729463 2.55 Individual income......... 20760385 0.00 20760385 0 0.00 Corporate income.......... 5831072 0.00 5831072 0 0.00 Motor vehicle license..... 1517816 0.00 1517816 0 0.00 Other taxes............... 4470467 1.13 2169377 2301090 2.20 Charges & misc general rev. 38066138 2.94 11351382 26714756 4.19 Current charges........... 23746706 4.35 6742602 17004104 6.07 Education................ 4490430 0.49 3508016 982414 2.24 Inst of higher education 4098461 0.00 3504143 594318 0.00 School lunch sales...... 334451 3.13 0 334451 3.13 Hospitals................ 5981184 4.15 1960359 4020825 6.17 Highways................. 228541 0.53 164729 63812 1.91 Air transportation....... 1003368 0.33 0 1003368 0.33 Parking facilities....... 167932 2.18 0 167932 2.18 Sea and inland port fac.. 620882 3.04 0 620882 3.04 Natural resources........ 742394 6.85 483099 259295 19.62 Parks and recreation..... 721671 5.18 65220 656451 5.69 Housing and community dev 524532 5.84 92480 432052 7.09 Sewerage................. 3336732 7.84 589 3336143 7.84 Solid waste management... 1392303 2.24 0 1392303 2.24 Other charges............ 4536737 21.44 468110 4068627 23.91 Misc general revenue...... 14319432 2.71 4608780 9710652 4.00 Interest earnings........ 6913026 1.13 2214991 4698035 1.66 Special assessments...... 799769 3.32 51305 748464 3.55 Sale of property......... 138825 11.58 18966 119859 13.41 Other general revenue.... 6467812 5.58 2323518 4144294 8.70 Utility revenue.............. 12506298 2.65 143302 12362996 2.68 Water supply............... 6115391 5.39 0 6115391 5.39 Electric power............. 5344765 0.40 143302 5201463 0.41 Gas supply................. 99068 0.00 0 99068 0.00 Transit.................... 947074 2.05 0 947074 2.05 Liquor store revenue......... 0 0.00 0 0 0.00 Insurance trust revenue...... 32994192 0.00 25013696 7980496 0.00 Unemployment compensation.. 4725749 0.00 4725749 0 0.00 Employee retirement........ 25042168 0.00 17061672 7980496 0.00 Workers'compensation....... 1233156 0.00 1233156 0 0.00 Other insurance trust rev.. 1993119 0.00 1993119 0 0.00 Expenditure................... 187313989 0.75 113361355 121559428 1.15 Intergovernmental exp........ 2077330 0.00 48758607 925517 1.13 Direct expenditure........... 185236659 0.76 64602748 120633911 1.16 Current operations......... 132272758 0.91 42804062 89468696 1.34 Capital outlay............. 19265300 3.38 3776137 15489163 4.20 Construction............. 11219807 3.31 2843051 8376756 4.44 Other capital outlay..... 8045493 5.90 933086 7112407 6.68 Assistance and subsidies... 8251419 0.07 1057827 7193592 0.09 Interest on debt........... 7861224 1.11 2485964 5375260 1.62 Insurance trust............ 17585958 0.00 14478758 3107200 0.00 Exhibit: salaries & wages.. 58972891 0.50 13643723 45329168 0.65 Direct expenditure........... 185236659 0.76 64602748 120633911 1.16 Direct general expenditure.. 151432535 0.88 50024115 101408420 1.32 Capital outlay............. 15426383 4.14 3776137 11650246 5.48 Other direct general exp... 136006152 0.86 46247978 89758174 1.30 Education.................. 43798705 0.48 10851731 32946974 0.64 Capital outlay........... 3691814 4.53 1006129 2685685 6.23 Higher education......... 11953746 0.00 8760523 3193223 0.00 Capital outlay......... 1347979 0.00 1002597 345382 0.00 Elementary & secondary ed 29889908 0.70 136157 29753751 0.71 Capital outlay......... 2340303 7.15 0 2340303 7.15 Other education.......... 1955051 0.00 1955051 0 0.00 Libraries.................. 712388 1.94 16709 695679 1.99 Welfare.................... 24103451 0.02 13085112 11018339 0.04 Cash assistance.......... 7193592 0.09 0 7193592 0.09 Vendor payments.......... 11590513 0.00 11460628 129885 0.03 Other public welfare..... 5319346 0.14 1624484 3694862 0.21 Hospitals.................. 8883282 1.30 2779960 6103322 1.89 Capital outlay........... 542643 8.30 105618 437025 10.31 Health..................... 6434314 0.17 2567366 3866948 0.28 Social insurance admin..... 418102 0.00 418102 0 0.00 Veterans'services.......... 19244 0.00 19244 0 0.00 Highways................... 6401527 1.19 3087758 3313769 2.30 Capital outlay........... 2851147 2.27 1599582 1251565 5.17 Air transportation......... 888677 0.74 2536 886141 0.75 Parking facilities......... 220598 42.26 0 220598 42.26 Sea and inland port fac.... 719721 1.04 0 719721 1.04 Transit subsidies.......... 62659 0.00 1472 61187 0.00 Police protection.......... 7208629 1.08 910811 6297818 1.24 Fire protection............ 2999530 7.04 0 2999530 7.04 Correction................. 5978904 0.23 3716465 2262439 0.62 Capital outlay........... 400787 1.52 313137 87650 6.95 Protective inspection...... 1826988 0.94 1109043 717945 2.40 Natural resources.......... 2887122 1.51 1821454 1065668 4.10 Capital outlay........... 636638 4.75 439054 197584 15.31 Parks and recreation....... 2702940 1.82 186729 2516211 1.96 Capital outlay........... 695825 6.30 26184 669641 6.55 Housing and community dev.. 5206515 8.35 143046 5063469 8.59 Sewerage................... 4545557 11.15 221587 4323970 11.72 Capital outlay........... 2157914 22.13 1242 2156672 22.14 Solid waste management..... 1896047 1.42 407789 1488258 1.80 Capital outlay........... 109282 11.91 2734 106548 12.21 Financial administration... 3394700 1.29 1884824 1509876 2.90 Judicial and legal......... 3767109 0.27 395689 3371420 0.30 General public building.... 441983 0.03 39354 402629 0.04 Other governmental admin... 1581874 3.01 243835 1338039 3.56 Interest on general debt... 6488866 1.25 2448102 4040764 2.00 Misc commercial activities. 919 0.00 0 919 0.00 Other and unallocable...... 7842184 13.83 3665397 4176787 25.96 Utility..................... 16218166 2.19 99875 16118291 2.20 Utility capital outlay..... 3838917 3.96 0 3838917 3.96 Water supply............... 6729044 5.26 0 6729044 5.26 Electric power............. 5196205 0.14 99875 5096330 0.15 Gas supply................. 65660 0.00 0 65660 0.00 Transit.................... 4227257 0.32 0 4227257 0.32 Liquor store expenditure.... 0 0.00 0 0 0.00 Insurance trust............. 17585958 0.00 14478758 3107200 0.00 Unemployment compensation.. 4180657 0.00 4180657 0 0.00 Employee retirement........ 10739370 0.00 7632170 3107200 0.00 Workers'compensation....... 1013335 0.00 1013335 0 0.00 Other insurance trust...... 1652596 0.00 1652596 0 0.00 Debt outstanding.............. 143791233 1.77 45859003 97932230 2.60 S-T debt outstanding......... 1753294 0.00 75723 1677571 0.00 Long-term debt outstanding... 142037939 1.79 45783280 96254659 2.64 Full faith and credit....... 31643625 2.47 15393644 16249981 4.80 Nonguaranteed............... 110394314 2.20 30389636 80004678 3.03 Pub debt priv purposes...... 29017176 1.73 18830602 10186574 4.93 Education................... 15399624 3.21 12656772 2742852 18.05 Utilities................... 27478160 4.74 31420 27446740 4.74 Other....................... 70142979 3.13 14264486 55878493 3.92 Long-term debt issued......... 17705342 5.66 4188005 13517337 7.42 Long-term debt retired........ 12244372 7.74 3345154 8899218 10.65 Cash and security holdings.... 340919167 0.36 198290993 142628174 0.86 Insurance trust funds........ 218794498 0.00 157705061 61089437 0.00 Unemployment comp........... 2850987 0.00 2850987 0 0.00 Employee retirement......... 208016166 0.00 146926729 61089437 0.00 Workers'compensation........ 6128849 0.00 6128849 0 0.00 Miscellaneous............... 1798496 0.00 1798496 0 0.00 Other than ins trust funds... 122124669 1.00 40585932 81538737 1.50 Offsets to debt............. 39643905 1.93 19100577 20543328 3.72 Bond funds.................. 15920255 2.21 4613828 11306427 3.11 Other....................... 66560509 1.48 16871527 49688982 1.99 Note: abbreviations and symbols admin administration misc miscellaneous bev beverage (NA) not available comp compensation priv private dev development pub public ed education rev revenue exp expenditure S-T short term fac facilities (X) not applicable ins insurance - zero or rounds to zero inst institution