Tennessee 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 Tennessee Population(7/1/96, thousands) 5320 (X) 5320 5320 (X) Personal Income(CY95, millions) 110579 (X) 110579 110579 (X) Revenue....................... 27196849 0.20 14759004 15714953 0.34 General revenue.............. 20027248 0.20 12519787 10784569 0.36 Intergovernmental revenue... 4963605 0.32 4740818 3499914 0.98 From Federal.............. 4963605 0.32 4688523 275082 5.74 From State................ 0 0.00 0 3224832 0.94 From local................ 0 0.00 52295 0 0.00 General revenue own sources. 15063643 0.27 7778969 7284655 0.57 Taxes...................... 9992441 0.24 6179787 3812635 0.62 Property tax.............. 2265595 0.58 0 2265595 0.58 Sales & gross receipts.... 6075368 0.20 4744381 1330987 0.93 General sales........... 4647278 0.28 3537315 1109963 1.17 Selective sales taxes... 1428090 0.30 1207066 221024 1.96 Motor fuel sales...... 715111 0.00 715111 0 0.00 Alcoholic bev sales... 157341 2.12 66206 91135 3.66 Tobacco............... 83898 0.00 83898 0 0.00 Public utility........ 34624 2.46 5528 29096 2.93 Other sales........... 437116 0.71 336323 100793 3.08 Individual income......... 114453 0.00 114434 0 0.00 Corporate income.......... 533862 0.00 533862 0 0.00 Motor vehicle license..... 275589 0.59 197997 77592 2.11 Other taxes............... 727574 0.68 589113 138461 3.59 Charges & misc general rev. 5071202 0.56 1599182 3472020 0.82 Current charges........... 3909967 0.57 1133313 2776654 0.80 Education................ 855410 0.61 610981 244429 2.13 Inst of higher education 604132 0.00 604132 0 0.00 School lunch sales...... 89624 2.96 0 89624 2.96 Hospitals................ 1602838 0.18 308828 1294010 0.23 Highways................. 5394 9.96 3058 2336 23.00 Air transportation....... 149731 2.81 0 149731 2.81 Parking facilities....... 3009 0.33 0 3009 0.33 Sea and inland port fac.. 3061 0.00 0 3061 0.00 Natural resources........ 9577 0.93 8072 1505 5.94 Parks and recreation..... 85439 2.25 23896 61543 3.13 Housing and community dev 58879 2.90 1856 57023 2.99 Sewerage................. 411811 2.60 0 411811 2.60 Solid waste management... 129631 4.87 0 129631 4.87 Other charges............ 595187 2.20 176622 418565 3.13 Misc general revenue...... 1161235 0.97 465869 695366 1.61 Interest earnings........ 643965 0.65 214125 429840 0.98 Special assessments...... 2269 33.72 0 2269 33.72 Sale of property......... 11798 10.03 1482 10316 11.47 Other general revenue.... 503203 2.08 250262 252941 4.13 Utility revenue.............. 4629299 0.85 0 4629299 0.85 Water supply............... 525797 4.05 0 525797 4.05 Electric power............. 3501199 0.77 0 3501199 0.77 Gas supply................. 579453 2.64 0 579453 2.64 Transit.................... 22850 0.00 0 22850 0.00 Liquor store revenue......... 0 0.00 0 0 0.00 Insurance trust revenue...... 2540302 0.00 2239217 301085 0.00 Unemployment compensation.. 450953 0.00 450953 0 0.00 Employee retirement........ 2089349 0.00 1788264 301085 0.00 Workers'compensation....... 0 0.00 0 0 0.00 Other insurance trust rev.. 0 0.00 0 0 0.00 Expenditure................... 25758795 0.29 13722981 15482752 0.48 Intergovernmental exp........ 0 0.00 3411093 35845 0.72 Direct expenditure........... 25758795 0.29 10311888 15446907 0.49 Current operations......... 20189322 0.18 7512926 12676396 0.28 Capital outlay............. 3158761 2.09 1270963 1887798 3.50 Construction............. 2292381 2.33 1057514 1234867 4.33 Other capital outlay..... 866380 2.37 213449 652931 3.15 Assistance and subsidies... 395379 0.00 394895 484 3.70 Interest on debt........... 852161 0.64 192206 659955 0.83 Insurance trust............ 1163172 0.00 940898 222274 0.00 Exhibit: salaries & wages.. 7121650 0.36 2332205 4789445 0.54 Direct expenditure........... 25758795 0.29 10311888 15446907 0.49 Direct general expenditure.. 19974885 0.37 9367183 10607702 0.69 Capital outlay............. 2763082 2.37 1270912 1492170 4.38 Other direct general exp... 17211803 0.17 8096271 9115532 0.32 Education.................. 6378095 0.58 2123764 4254331 0.87 Capital outlay........... 796601 3.67 330930 465671 6.27 Higher education......... 1895971 0.00 1895971 0 0.00 Capital outlay......... 326536 0.00 326536 0 0.00 Elementary & secondary ed 4254331 0.87 0 4254331 0.87 Capital outlay......... 465671 6.27 0 465671 6.27 Other education.......... 227793 0.00 227793 0 0.00 Libraries.................. 68220 0.45 4941 63279 0.48 Welfare.................... 3770376 0.00 3658642 111734 0.12 Cash assistance.......... 315208 0.01 314724 484 3.70 Vendor payments.......... 2630459 0.00 2623389 7070 0.00 Other public welfare..... 824709 0.02 720529 104180 0.12 Hospitals.................. 1864814 0.22 512404 1352410 0.30 Capital outlay........... 71819 0.00 2829 68990 0.00 Health..................... 704063 0.17 545076 158987 0.76 Social insurance admin..... 73207 0.00 73207 0 0.00 Veterans'services.......... 2413 0.00 2413 0 0.00 Highways................... 1489508 0.78 949380 540128 2.16 Capital outlay........... 948543 0.99 796706 151837 6.20 Air transportation......... 155883 15.15 0 155883 15.15 Parking facilities......... 1492 0.00 0 1492 0.00 Sea and inland port fac.... 1251 0.00 0 1251 0.00 Transit subsidies.......... 0 0.00 0 0 0.00 Police protection.......... 659599 1.02 82000 577599 1.16 Fire protection............ 319900 3.35 0 319900 3.35 Correction................. 531834 0.32 352798 179036 0.95 Capital outlay........... 15920 4.59 6292 9628 7.58 Protective inspection...... 99294 0.58 62414 36880 1.56 Natural resources.......... 210769 13.54 163968 46801 61.00 Capital outlay........... 46817 60.53 12944 33873 83.66 Parks and recreation....... 330613 1.59 80180 250433 2.09 Capital outlay........... 69809 6.07 7179 62630 6.76 Housing and community dev.. 319814 4.73 14822 304992 4.96 Sewerage................... 357981 3.61 1452 356529 3.63 Capital outlay........... 118063 10.72 11 118052 10.72 Solid waste management..... 272075 1.94 15941 256134 2.07 Capital outlay........... 31593 9.71 301 31292 9.81 Financial administration... 319589 9.85 115960 203629 15.47 Judicial and legal......... 309156 0.33 120618 188538 0.53 General public building.... 150245 1.91 77755 72490 3.95 Other governmental admin... 210794 1.07 36691 174103 1.29 Interest on general debt... 701993 0.45 192206 509787 0.63 Misc commercial activities. 1 0.00 0 1 0.00 Other and unallocable...... 671906 1.91 180551 491355 2.61 Utility..................... 4620738 0.60 3807 4616931 0.60 Utility capital outlay..... 395679 3.68 51 395628 3.68 Water supply............... 543945 4.02 3807 540138 4.04 Electric power............. 3464240 0.17 0 3464240 0.17 Gas supply................. 551374 2.41 0 551374 2.41 Transit.................... 61179 0.00 0 61179 0.00 Liquor store expenditure.... 0 0.00 0 0 0.00 Insurance trust............. 1163172 0.00 940898 222274 0.00 Unemployment compensation.. 438148 0.00 438148 0 0.00 Employee retirement........ 725024 0.00 502750 222274 0.00 Workers'compensation....... 0 0.00 0 0 0.00 Other insurance trust...... 0 0.00 0 0 0.00 Debt outstanding.............. 22489509 37.19 3069027 19420482 43.07 S-T debt outstanding......... 251648 9.13 151695 99953 22.98 Long-term debt outstanding... 22237861 37.62 2917332 19320529 43.30 Full faith and credit....... 13854525 60.43 908729 12945796 64.67 Nonguaranteed............... 8383336 1.51 2008603 6374733 1.98 Pub debt priv purposes...... 4083472 0.80 1636737 2446735 1.34 Education................... 10003983 83.74 403396 9600587 87.26 Utilities................... 2443426 4.94 0 2443426 4.94 Other....................... 5706980 2.19 877199 4829781 2.58 Long-term debt issued......... 1594286 3.08 585572 1008714 4.87 Long-term debt retired........ 1425539 0.95 355888 1069651 1.27 Cash and security holdings.... 29749526 0.29 18537843 11211683 0.76 Insurance trust funds........ 19284214 0.00 15381552 3902662 0.00 Unemployment comp........... 823292 0.00 823292 0 0.00 Employee retirement......... 18460922 0.00 14558260 3902662 0.00 Workers'compensation........ 0 0.00 0 0 0.00 Miscellaneous............... 0 0.00 0 0 0.00 Other than ins trust funds... 10465312 0.82 3156291 7309021 1.17 Offsets to debt............. 4755610 0.54 1804462 2951148 0.88 Bond funds.................. 831504 3.31 105883 725621 3.79 Other....................... 4878198 1.71 1245946 3632252 2.30 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