The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government
                 and by State: 2001 - 02
(Dollar amounts are in thousands.  For meaning of abbreviations and symbols, see note below table. Revised October 2005)
Description Iowa
State & local  State  Local
government government government
amount1 amount amount1
1 2 3
   
 Population (April 1, 2000, in thousands) 2,926 (X) (X)
     
                    Revenue1 17,601,402 11,130,351 9,743,415
     
               General revenue1 16,871,168 11,025,846 9,117,686
     
Intergovernmental revenue1 3,626,235 3,445,261 3,453,338
     From federal government 3,626,235 3,320,315 305,920
     From state government X X 3,147,418
     From local government1 X 124,946 X
     
General revenue from own sources   13,244,933 7,580,585 5,664,348
    Taxes   8,330,414 5,006,251 3,324,163
          Property 2,877,921 - 2,877,921
          Sales and gross receipts   2,886,338 2,538,484 347,854
               General sales   2,016,193 1,747,016 269,177
               Selective sales 870,145 791,468 78,677
                    Motor fuel 343,147 343,147 -
                    Alcoholic beverage 12,508 12,508 -
                    Tobacco products 94,480 94,480 -
                    Public utilities   36,154 - 36,154
                    Other selective sales   383,856 341,333 42,523
          Individual income   1,814,488 1,769,347 45,141
          Corporate income   88,310 88,310 -
          License taxes 534,465 519,787 14,678
            Motor vehicle license   378,330 363,652 14,678
          Other taxes   128,892 90,323 38,569
     
     Charges and miscellaneous general  revenue   4,914,519 2,574,334 2,340,185
          Current charges   3,288,176 1,452,427 1,835,749
               Education   1,271,365 791,947 479,418
                    Institutions of higher education   1,058,307 791,511 266,796
                    School lunch sales (gross) 90,859 - 90,859
               Hospitals   1,295,216 587,137 708,079
               Highways   7,471 5,832 1,639
               Air transportation (airports)   42,035 - 42,035
               Parking facilities   21,403 - 21,403
               Sea and inland port facilities   207 - 207
               Natural resources   21,273 20,253 1,020
               Parks and recreation   57,070 2,797 54,273
               Housing and community development   9,007 947 8,060
               Sewerage   255,109 - 255,109
               Solid waste management   125,725 3,964 121,761
               Other charges   182,295 39,550 142,745
     
          Miscellaneous general revenue   1,626,343 1,121,907 504,436
               Interest earnings   478,971 257,872 221,099
               Special assessments   17,302 - 17,302
               Sale of property   15,216 4,225 10,991
               Other general revenue   1,114,854 859,810 255,044
     
               Other than general revenue 730,234 104,505 625,729
     
Utility revenue 615,105 - 615,105
     Water supply   269,558 - 269,558
     Electric power   285,944 - 285,944
     Gas supply   48,164 - 48,164
     Transit   11,439 - 11,439
     
Liquor store revenue   115,927 115,927 -
     
Insurance trust revenue   -798 -11,422 10,624
     Unemployment compensation   287,191 287,191 -
     Employee retirement   -288,057 -298,681 10,624
     Workers' compensation   68 68 -
     Other insurance trust revenue   - - -
     
                Expenditure1 19,293,784 12,720,752 9,928,398
     
     Intergovernmental expenditure1 42,292 3,326,499 71,159
     Direct expenditure   19,251,492 9,394,253 9,857,239
          Current operations   14,639,298 6,718,141 7,921,157
          Capital outlay   2,701,114 1,072,701 1,628,413
               Construction   2,199,226 925,045 1,274,181
               Other capital outlay   501,888 147,656 354,232
          Assistance and subsidies   277,284 274,217 3,067
          Interest on debt   413,605 123,134 290,471
          Insurance benefits and repayments 1,220,191 1,206,060 14,131
          Exhibit: Salaries and wages   6,443,453 2,402,008 4,041,445
     
Direct expenditure by function 19,251,492 9,394,253 9,857,239
     Direct general expenditure   17,186,430 8,109,027 9,077,403
          Capital outlay   2,514,751 1,072,700 1,442,051
          Other direct general expenditure    14,671,679 7,036,327 7,635,352
     
          Education services:      
               Education   6,467,435 2,139,908 4,327,527
                       Capital outlay   716,335 220,972 495,363
                   Higher education   2,327,927 1,804,045 523,882
                        Capital outlay   262,943 220,259 42,684
                   Elementary & secondary   3,803,645 - 3,803,645
                        Capital outlay   452,679 - 452,679
                   Other education   335,863 335,863 -
               Libraries   97,133 4,818 92,315
     
          Social services and income maintenance:      
               Public welfare   2,682,250 2,572,934 109,316
                    Cash assistance payments 88,600 85,533 3,067
                    Vendor payments   1,812,373 1,797,921 14,452
                    Other public welfare   781,277 689,480 91,797
               Hospitals   1,452,361 724,555 727,806
                    Capital outlay   48,042 34,483 13,559
               Health   433,367 140,809 292,558
               Social insurance administration    102,433 102,433 -
               Veterans' services   - - -
     
          Transportation:      
               Highways   1,761,868 938,888 822,980
                    Capital outlay   1,008,227 711,165 297,062
               Air transportation (airports) 53,967 - 53,967
               Parking facilities   24,021 - 24,021
               Sea and inland port facilities   1,871 - 1,871
               Transit subsidies   27,619 25,239 2,380
     
          Public safety:      
               Police protection   458,397 85,720 372,677
               Fire protection   160,959 - 160,959
               Correction   329,721 233,012 96,709
                    Capital outlay   9,668 318 9,350
               Protective inspection and regulation   56,282 40,335 15,947
     
          Environment and housing:      
               Natural resources   275,207 239,074 36,133
                    Capital outlay   31,039 25,178 5,861
               Parks and recreation   295,540 18,376 277,164
                    Capital outlay   102,760 2,318 100,442
               Housing and community development    151,214 6,282 144,932
               Sewerage   299,147 - 299,147
                    Capital outlay   128,716 - 128,716
               Solid waste management   146,273 4,650 141,623
                    Capital outlay   12,105 143 11,962
     
          Governmental administration:      
               Financial administration   350,722 213,045 137,677
               Judicial and legal   288,261 223,592 64,669
               General public buildings 63,232 8,401 54,831
               Other governmental administration    135,838 42,363 93,475
          Interest on general debt   376,265 123,134 253,131
     
          General expenditure, n.e.c.:      
               Miscellaneous commercial activities   - - -
               Other and unallocable   695,047 221,459 473,588
     
     Utility expenditure 765,705 - 765,705
               Capital outlay   186,362 - 186,362
          Water supply   356,802 - 356,802
          Electric power   298,064 - 298,064
          Gas supply   46,807 - 46,807
          Transit   64,032 - 64,032
     
     Liquor store expenditure   79,166 79,166 -
     
     Insurance trust expenditure 1,220,191 1,206,060 14,131
          Unemployment compensation   380,122 380,122 -
          Employee retirement   839,003 824,872 14,131
          Workers' compensation   1,066 1,066 -
          Other insurance trust   - - -
     
               Debt outstanding   9,494,328 3,712,920 5,781,408
     
Short-term    83,322 - 83,322
Long-term    9,411,006 3,712,920 5,698,086
     Full faith and credit   3,508,815 - 3,508,815
     Nonguaranteed   5,902,191 3,712,920 2,189,271
     
Long-term debt by purpose:      
     Public debt for private purposes   2,650,163 2,009,955 640,208
     Education   1,948,400 609,439 1,338,961
     Utilities   695,998 - 695,998
     Other   4,116,445 1,093,526 3,022,919
Long-term debt issued   2,704,391 1,508,544 1,195,847
Long-term debt retired   1,058,694 296,370 762,324
     
                Cash and security holdings   27,155,971 21,725,404 5,430,567
     
Insurance trust funds   16,885,764 16,642,727 243,037
     Unemployment compensation    754,283 754,283 -
     Employee retirement   16,130,342 15,887,305 243,037
     Workers' compensation   1,139 1,139 -
     Miscellaneous   - - -
     
Other than insurance trust funds   10,270,207 5,082,677 5,187,530
     By purpose:      
          Offsets to debt   2,924,377 2,087,037 837,340
          Bond funds   965,718 203,925 761,793
          Other   6,380,112 2,791,715 3,588,397
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: December 09 2005
Last Revised: December 09 2005