The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 1999-2000
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
Description Massachusetts
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
         
 Population (April 1, 2000, in thousands) 6,349 (X) 6,349 6,349 (X)
         
 Revenue1 46,102,672 0.08 32,010,543 21,421,771 0.25
         
  General revenue1 38,294,856 0.10 27,418,165 18,206,333 0.29
         
Intergovernmental revenue1 6,439,007 0.14 5,786,537 7,982,112 0.49
     From Federal Government 6,439,007 0.14 5,427,639 1,011,368 0.90
     From State government (1) 0.00 - 6,970,744 0.54
     From local governments1 (1) 0.00 358,898 (1) 0.00
         
General revenue from own sources   31,855,849 0.12 21,631,628 10,224,221 0.36
    Taxes   24,042,067 0.11 16,152,874 7,889,193 0.32
          Property 7,642,521 0.32 151 7,642,370 0.32
          Sales and gross receipts   5,156,228 0.04 5,059,849 96,379 2.08
               General sales   3,565,267 0.00 3,565,267 - 0.00
               Selective sales 1,590,961 0.13 1,494,582 96,379 2.08
                    Motor fuel 652,596 0.00 652,596 - 0.00
                    Alcoholic beverage 63,768 0.00 63,768 - 0.00
                    Tobacco products 279,945 0.00 279,945 - 0.00
                    Public utilities   - 0.00 - - 0.00
                    Other selective sales   594,652 0.34 498,273 96,379 2.08
          Individual income   9,041,936 0.00 9,041,936 - 0.00
          Corporate income   1,306,353 0.00 1,306,353 - 0.00
          Motor vehicle license   227,704 0.00 227,704 - 0.00
          Other taxes   667,325 0.40 516,881 150,444 1.75
         
     Charges and miscellaneous general  revenue   7,813,782 0.32 5,478,754 2,335,028 1.07
          Current charges   3,436,911 0.61 1,755,677 1,681,234 1.25
               Education   1,138,957 0.46 947,194 191,763 2.72
                    Institutions  of higher education   958,190 0.00 945,681 12,509 0.00
                    School lunch sales (gross) 104,167 1.74 - 104,167 1.74
               Hospitals   177,930 0.00 19,035 158,895 0.00
               Highways   274,048 0.26 272,596 1,452 48.87
               Air transportation (airports)   275,542 0.00 261,750 13,792 0.08
               Parking facilities   32,511 2.61 - 32,511 2.61
               Sea and inland port facilities   43,547 7.06 41,968 1,579 194.60
               Natural resources   15,080 0.00 14,435 645 0.00
               Parks and recreation   89,599 17.02 24,283 65,316 23.35
               Housing and community development   263,324 1.23 38,274 225,050 1.44
               Sewerage   636,321 1.25 - 636,321 1.25
               Solid waste management   82,975 7.44 3,814 79,161 7.80
               Other charges   407,077 2.40 132,328 274,749 3.55
         
          Miscellaneous general revenue   4,376,871 0.26 3,723,077 653,794 1.72
               Interest earnings   1,907,440 0.40 1,597,314 310,126 2.46
               Special assessments   64,475 3.15 - 64,475 3.15
               Sale of property   6,390 5.47 754 5,636 6.20
               Other general revenue   2,398,566 0.33 2,125,009 273,557 2.90
         
Utility revenue 2,005,791 0.30 95,092 1,910,699 0.31
     Water supply   741,385 0.61 95,092 646,293 0.70
     Electric power   919,497 0.39 - 919,497 0.39
     Gas supply   38,349 0.00 - 38,349 0.00
     Transit   306,560 0.00 - 306,560 0.00
         
Liquor store revenue   - 0.00 - - 0.00
         
Insurance trust revenue   5,802,025 0.00 4,497,286 1,304,739 0.00
     Unemployment compensation   941,312 0.00 941,312 - 0.00
     Employee retirement   4,816,032 0.00 3,511,293 1,304,739 0.00
     Workers' compensation   44,681 0.00 44,681 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 44,361,795 0.37 29,478,165 21,571,660 0.76
         
By character and object:        
     Intergovernmental expenditure1 181,082 0.00 6,240,692 628,420 0.42
     Direct expenditure   44,180,713 0.37 23,237,473 20,943,240 0.78
          Current operations   30,986,776 0.14 14,691,706 16,295,070 0.26
          Capital outlay   6,339,660 2.37 3,425,209 2,914,451 5.15
               Construction   5,083,926 2.75 3,196,377 1,887,549 7.41
               Other capital outlay   1,255,734 4.01 228,832 1,026,902 4.90
          Assistance and subsidies   598,683 0.00 597,580 1,103 0.00
          Interest on debt   2,904,335 0.46 2,171,984 732,351 1.82
          Insurance benefits and repayments 3,351,259 0.00 2,350,994 1,000,265 0.00
          Exhibit: Salaries and wages   12,991,951 0.26 3,887,429 9,104,522 0.38
         
Direct expenditure by function 44,180,713 0.37 23,237,473 20,943,240 0.78
     Direct general expenditure   37,769,841 0.43 20,580,730 17,189,111 0.93
          Capital outlay   5,627,273 2.60 3,230,765 2,396,508 6.10
          Other direct general expenditure    32,142,568 0.14 17,349,965 14,792,603 0.30
         
          Education services:        
               Education   11,444,917 0.96 2,722,437 8,722,480 1.26
                       Capital outlay   1,034,913 10.50 188,450 846,463 12.83
                   Higher education   2,104,013 0.00 2,091,711 12,302 0.00
                        Capital outlay   187,352 0.00 186,528 824 0.00
                   Elementary & secondary   8,710,178 1.27 - 8,710,178 1.27
                        Capital outlay   845,639 12.85 - 845,639 12.85
                   Other education   630,726 0.00 630,726 - 0.00
               Libraries   228,212 0.81 16,068 212,144 0.88
         
          Social services and income maintenance:        
               Public welfare   6,309,121 0.01 6,247,054 62,067 1.47
                    Cash assistance payments 383,739 0.00 382,636 1,103 0.00
                    Vendor payments   4,799,287 0.00 4,799,287 - 0.00
                    Other public welfare   1,126,095 0.08 1,065,131 60,964 1.49
               Hospitals   679,197 0.00 465,869 213,328 0.01
                    Capital outlay   36,029 0.06 24,769 11,260 0.18
               Health   1,566,025 0.52 1,469,107 96,918 8.45
               Social insurance administration    72,932 0.00 72,932 - 0.00
               Veterans' services   3,390 0.00 3,390 - 0.00
         
          Transportation:        
               Highways   3,234,945 0.44 2,608,974 625,971 2.29
                    Capital outlay   2,439,091 0.37 2,283,465 155,626 5.85
               Air transportation (airports) 355,637 0.01 336,767 18,870 0.27
               Parking facilities   13,869 1.41 - 13,869 1.41
               Sea and inland port facilities   60,385 2.50 52,522 7,863 19.17
               Transit subsidies   - 0.00 - - 0.00
         
          Public safety:        
               Police protection   1,478,778 0.75 391,383 1,087,395 1.02
               Fire protection   774,089 0.62 - 774,089 0.62
               Correction   794,586 0.00 605,156 189,430 0.00
                    Capital outlay   43,706 0.00 39,231 4,475 0.00
               Protective inspection and regulation   128,828 0.37 66,240 62,588 0.77
         
          Environment and housing:        
               Natural resources   228,512 0.82 201,618 26,894 6.96
                    Capital outlay   73,425 1.72 67,658 5,767 21.88
               Parks and recreation   294,942 4.50 126,987 167,955 7.90
                    Capital outlay   93,356 3.92 59,938 33,418 10.95
               Housing and community development    1,210,473 0.99 252,967 957,506 1.25
               Sewerage   924,442 6.27 350,892 573,550 10.11
                    Capital outlay   507,687 11.63 202,746 304,941 19.36
               Solid waste management   350,659 6.18 32,955 317,704 6.82
                    Capital outlay   49,859 32.85 3,328 46,531 35.20
         
          Governmental administration:        
               Financial administration   603,039 0.80 368,411 234,628 2.05
               Judicial and legal   627,664 0.24 575,788 51,876 2.95
               General public buildings 209,785 4.08 32,516 177,269 4.83
               Other governmental administration    270,029 2.83 81,538 188,491 4.05
          Interest on general debt   2,544,987 0.51 2,127,688 417,299 3.12
         
          General expenditure, n.e.c.        
               Miscellaneous commercial activities   1,575 0.00 - 1,575 0.00
               Other and unallocable   3,358,823 1.68 1,371,471 1,987,352 2.84
         
     Utility expenditure 3,059,613 0.41 305,749 2,753,864 0.45
               Capital outlay   712,387 1.72 194,444 517,943 2.37
          Water supply   823,347 1.48 305,749 517,598 2.35
          Electric power   847,903 0.31 - 847,903 0.31
          Gas supply   37,976 0.00 - 37,976 0.00
          Transit   1,350,387 0.00 - 1,350,387 0.00
         
     Liquor store expenditure   - 0.00 - - 0.00
         
     Insurance trust expenditure 3,351,259 0.00 2,350,994 1,000,265 0.00
          Unemployment compensation   768,244 0.00 768,244 - 0.00
          Employee retirement   2,540,338 0.00 1,540,073 1,000,265 0.00
          Workers' compensation   42,677 0.00 42,677 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   55,163,476 0.65 38,961,069 16,202,409 2.20
         
Short-term    2,363,975 8.90 183,347 2,180,629 9.65
Long-term    52,799,501 0.54 38,777,722 14,021,780 2.03
     Full faith and credit   22,766,965 1.15 16,466,501 6,300,464 4.15
     Nonguaranteed   30,032,536 0.33 22,311,221 7,721,316 1.27
         
Long-term debt by purpose        
     Public debt for private purposes   18,623,215 0.00 18,557,941 65,274 0.00
     Education   3,674,583 5.77 204,820 3,469,763 6.11
     Utilities   6,531,197 1.11 719,480 5,811,717 1.24
     Other   23,970,506 0.52 19,295,481 4,675,026 2.67
Long-term debt issued   7,852,711 1.07 6,110,078 1,742,633 4.81
Long-term debt retired   3,691,209 0.87 2,786,639 904,569 3.55
         
 Cash and security holdings   77,209,535 0.21 59,247,772 17,961,763 0.92
         
Insurance trust funds   44,870,694 0.00 33,875,023 10,995,671 0.00
     Unemployment compensation    2,016,115 0.00 2,016,115 - 0.00
     Employee retirement   42,835,829 0.00 31,840,158 10,995,671 0.00
     Workers' compensation   18,750 0.00 18,750 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   32,338,841 0.51 25,372,749 6,966,092 2.36
     By purpose        
          Offsets to debt   20,170,321 0.09 19,972,713 197,608 9.17
          Bond funds   1,528,290 7.31 382,866 1,145,424 9.76
          Other   10,640,230 0.96 5,017,170 5,623,060 1.81
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (NA)   not available;  (X)   not applicable
Population source: U. S. Census Bureau, Population Division, released December 28, 2000

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Source: U.S. Census Bureau, Governments Division
Created: November 25 2002
Last Revised: December 12 2002