The U.S. Census Bureau
 
Table 2.  Local Government Finances by Type of Government and State: 2001 - 02
(Dollar amounts are in thousands.  For meaning of abbreviations and symbols, see note below table.  Revised October 2005)
Description Tennessee
County Municipal Township Special District School District
government government government government government
amount amount amount amount amount
1 2 3 4 5
       
                    Revenue1 8,736,504 11,168,102 - 1,341,946 141,643
         
               General revenue1 8,672,322 6,078,131 - 828,488 141,643
         
Intergovernmental revenue1 2,839,283 2,736,028 - 441,186 127,989
     From federal government 47,804 101,047 - 377,350 121
     From state government 2,704,208 1,418,115 X 30,035 78,700
     From local government1 87,271 1,216,866 X 33,801 49,168
         
General revenue from own sources   5,833,039 3,342,103 - 387,302 13,654
    Taxes   3,323,753 1,846,545 - 5,789 -
          Property 1,994,208 1,456,439 - 2,400 -
          Sales and gross receipts   1,138,350 276,270 - - -
               General sales   1,090,955 75,738 - - -
               Selective sales 47,395 200,532 - - -
                    Motor fuel - - - - -
                    Alcoholic beverage 17,293 80,033 - - -
                    Tobacco products - 58 - - -
                    Public utilities   442 49,494 - - -
                    Other selective sales   29,660 70,947 - - -
          Individual income   - - - - -
          Corporate income   - - - - -
          License taxes 81,220 24,201 - - -
            Motor vehicle license   81,220 24,201 - - -
          Other taxes   109,975 89,635 - 3,389 -
         
     Charges and miscellaneous general  revenue   2,509,286 1,495,558 - 381,513 13,654
          Current charges   2,112,480 1,019,923 - 285,894 8,831
               Education   198,091 60,446 - - 8,831
                    Institutions of higher education   - - - - -
                    School lunch sales (gross) 98,201 29,862 - - 3,050
               Hospitals   1,567,782 221,244 - - -
               Highways   2 82 - - -
               Air transportation (airports)   )                           202 7,601 - 182,982 -
               Parking facilities   80 4,383 - - -
               Sea and inland port facilities   - 1,223 - - -
               Natural resources   - - - 781 -
               Parks and recreation   4,648 90,155 - 336 -
               Housing and community development   - 1,477 - 62,607 -
               Sewerage   329 386,389 - 30,750 -
               Solid waste management   24,723 99,221 - 7,823 -
               Other charges   316,623 147,702 - 615 -
         
          Miscellaneous general revenue   396,806 475,635 - 95,619 4,823
               Interest earnings   148,310 245,252 - 56,000 975
               Special assessments   754 15,631 - 720 -
               Sale of property   4,084 9,378 - 475 -
               Other general revenue   243,658 205,374 - 38,424 3,848
         
               Other than general revenue 64,182 5,089,971 - 513,458 -
         
Utility revenue 78,545 5,077,878 - 513,458 -
     Water supply   8,040 444,235 - 249,397 -
     Electric power   70,505 3,912,454 - 26,013 -
     Gas supply   - 695,191 - 238,048 -
     Transit   - 25,998 - - -
         
Liquor store revenue   - - - - -
         
Insurance trust revenue   -14,363 12,093 - - -
     Unemployment compensation   - - - - -
     Employee retirement   -14,363 12,093 - - -
     Workers' compensation   - - - - -
     Other insurance trust revenue   - - - - -
         
                Expenditure1 8,963,593 11,334,417 - 1,341,959 139,615
         
     Intergovernmental expenditure1 640,744 46,756 - 5,144 -
     Direct expenditure   8,322,849 11,287,661 - 1,336,815 139,615
          Current operations   6,917,189 9,602,642 - 831,419 124,954
          Capital outlay   1,043,671 937,176 - 379,794 8,695
               Construction   757,143 718,744 - 319,726 3,906
               Other capital outlay   286,528 218,432 - 60,068 4,789
          Assistance and subsidies   22 1,062 - - -
          Interest on debt   328,241 437,822 - 125,602 5,966
          Insurance benefits and repayments 33,726 308,959 - - -
          Exhibit: Salaries and wages   3,685,705 2,683,767 - 205,190 84,576
         
Direct expenditure by function 8,322,849 11,287,661 - 1,336,815 139,615
     Direct general expenditure   8,208,748 5,816,559 - 776,115 139,615
          Capital outlay   1,035,440 605,343 - 255,193 8,695
          Other direct general expenditure    e                     7,173,308 5,211,216 - 520,922 130,920
         
          Education services:          
               Education   4,080,562 1,938,288 - - 133,649
                       Capital outlay   505,950 190,376 - - 8,695
                   Higher education   - - - - -
                        Capital outlay   - - - - -
                   Elementary & secondary   4,080,562 1,938,288 - - 133,649
                        Capital outlay   505,950 190,376 - - 8,695
                   Other education   - - - - -
               Libraries   29,910 59,997 - - -
         
          Social services and income maintenance:          
               Public welfare   93,052 45,901 - - -
                    Cash assistance payments 22 1,062 - - -
                    Vendor payments   32,585 5,812 - - -
                    Other public welfare   60,445 39,027 - - -
               Hospitals   1,569,612 255,511 - - -
                    Capital outlay   111,509 856 - - -
               Health   190,681 47,888 - - -
               Social insurance administration    - - - - -
               Veterans' services   - - - - -
         
          Transportation:          
               Highways   309,175 257,242 - 705 -
                    Capital outlay   63,995 48,017 - - -
               Air transportation (airports) 3,762 10,310 - 219,537 -
               Parking facilities   - 1,299 - - -
               Sea and inland port facilities   - 372 - 7 -
               Transit subsidies   - - - - -
         
          Public safety:          
               Police protection   243,911 607,255 - - -
               Fire protection   39,146 384,256 - 82 -
               Correction   249,864 49,353 - - -
                    Capital outlay   4,794 23 - - -
               Protective inspection and regulation   gulation                 10,527 24,761 - - -
         
          Environment and housing:          
               Natural resources   12,128 1,845 - 5,217 -
                    Capital outlay   886 2 - 182 -
               Parks and recreation   46,250 292,403 - 254 -
                    Capital outlay   8,959 38,563 - - -
               Housing and community development    pment                    16,044 48,793 - 414,956 -
               Sewerage   304 330,999 - 34,719 -
                    Capital outlay   26 79,013 - 14,529 -
               Solid waste management   78,271 214,315 - 6,178 -
                    Capital outlay   7,269 7,122 - 669 -
         
          Governmental administration:          
               Financial administration   107,202 127,799 - - -
               Judicial and legal   171,448 67,433 - - -
               General public buildings 67,590 76,344 - - -
               Other governmental administration    ation                    91,799 104,431 - - -
          Interest on general debt   327,442 305,412 - 84,662 5,966
         
          General expenditure, n.e.c.:          
               Miscellaneous commercial activities   - - - - -
               Other and unallocable   470,068 564,352 - 9,798 -
         
     Utility expenditure 80,375 5,162,143 - 560,700 -
               Capital outlay   8,231 331,833 - 124,601 -
          Water supply   10,321 513,919 - 305,021 -
          Electric power   69,902 3,831,252 - 25,839 -
          Gas supply   - 708,954 - 229,840 -
          Transit   152 108,018 - - -
         
     Liquor store expenditure   - - - - -
         
     Insurance trust expenditure 33,726 308,959 - - -
          Unemployment compensation   - - - - -
          Employee retirement   33,726 308,959 - - -
          Workers' compensation   - - - - -
          Other insurance trust   - - - - -
         
               Debt outstanding   6,773,519 8,212,421 - 2,382,442 131,733
         
Short-term    299,692 5,352 - 16,852 -
Long-term    6,473,827 8,207,069 - 2,365,590 131,733
     Full faith and credit   4,767,958 3,747,561 - 315,906 131,733
     Nonguaranteed   1,705,869 4,459,508 - 2,049,684 -
         
Long-term debt by purpose:          
     Public debt for private purposes   oses                  1,189,306 1,430,590 - - -
     Education   2,742,926 565,666 - - 131,733
     Utilities   14,887 2,497,627 - 756,128 -
     Other   2,526,708 3,713,186 - 1,609,462 -
Long-term debt issued   1,415,536 1,098,160 - 441,331 10,099
Long-term debt retired   687,043 996,724 - 408,002 4,107
         
                Cash and security holdings   4,380,162 9,933,042 - 935,328 35,227
         
Insurance trust funds   718,558 4,859,756 - - -
     Unemployment compensation    - - - - -
     Employee retirement   718,558 4,859,756 - - -
     Workers' compensation   - - - - -
     Miscellaneous   - - - - -
         
Other than insurance trust funds   ds                    3,661,604 5,073,286 - 935,328 35,227
     By purpose:          
          Offsets to debt   1,619,436 1,780,207 - 149,104 -
          Bond funds   375,868 443,893 - 302,069 -
          Other   1,666,300 2,849,186 - 484,155 35,227
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (NA)   not available;  (X)   not applicable

__
Source: U.S. Census Bureau, Governments Division
Created: December 09 2005
Last Revised: December 09 2005