The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2003-04
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
Description United States Total
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
           
 Revenue1 2,434,155,253 0.03 1,586,764,225 1,247,707,253 0.07
         
General revenue1 1,887,396,886 0.04 1,192,741,245 1,094,971,866 0.08
         
Intergovernmental revenue1 423,111,707 0.07 393,466,573 429,961,359 0.09
     From Federal Government 423,111,707 0.07 373,513,047 49,598,660 0.56
     From State government1 (X) (X) - 380,362,699 0.07
     From local governments1 (X) (X) 19,953,526 (X) (X)
         
General revenue from own sources   1,464,285,179 0.05 799,274,672 665,010,507 0.11
    Taxes   1,010,545,571 0.03 590,404,186 420,141,385 0.08
          Property 317,941,413 0.08 10,714,030 307,227,383 0.08
          Sales and gross receipts   361,026,946 0.05 293,287,340 67,739,606 0.28
               General sales   245,342,513 0.06 197,948,848 47,393,665 0.34
               Selective sales 115,684,433 0.12 95,338,492 20,345,941 0.69
                    Motor fuel 34,943,572 0.06 33,762,419 1,181,153 1.72
                    Alcoholic beverage 4,985,706 0.06 4,593,296 392,410 0.78
                    Tobacco products 12,625,780 0.02 12,303,265 322,515 0.87
                    Public utilities   21,347,791 0.52 10,614,062 10,733,729 1.04
                    Other selective sales   41,781,584 0.17 34,065,450 7,716,134 0.94
          Individual income   215,214,769 0.04 196,255,135 18,959,634 0.48
          Corporate income   33,715,793 0 30,229,037 3,486,756 0
          Motor vehicle license   18,740,756 0.06 17,336,128 1,404,628 0.76
          Other taxes   63,905,894 0.19 42,582,516 21,323,378 0.56
         
     Charges and miscellaneous general  revenue   453,739,608 0.15 208,870,486 244,869,122 0.27
          Current charges   287,835,781 0.12 113,880,725 173,955,056 0.2
               Education   83,426,637 0.02 63,297,881 20,128,756 0.09
                    Institutions  of higher education   70,706,818 0.02 62,349,349 8,357,469 0.13
                    School lunch sales (gross) 6,324,185 0.06 21,333 6,302,852 0.06
               Hospitals   73,273,341 0.23 26,565,541 46,707,800 0.36
               Highways   8,925,981 0.26 5,467,812 3,458,169 0.68
               Air transportation (airports)   13,444,453 0.86 964,051 12,480,402 0.92
               Parking facilities   1,539,919 0.48 - 1,539,919 0.48
               Sea and inland port facilities   3,106,806 1.25 879,311 2,227,495 1.74
               Natural resources   3,211,457 1.3 2,291,729 919,728 4.52
               Parks and recreation   7,523,335 0.7 1,332,702 6,190,633 0.85
               Housing and community development   4,761,858 0.47 559,803 4,202,055 0.53
               Sewerage   29,805,737 0.43 35,584 29,770,153 0.44
               Solid waste management   12,088,976 0.36 421,733 11,667,243 0.37
               Other charges   46,727,281 0.46 12,064,578 34,662,703 0.62
         
          Miscellaneous general revenue   165,903,827 0.36 94,989,761 70,914,066 0.84
               Interest earnings   53,523,077 0.6 28,839,487 24,683,590 1.3
               Special assessments   6,311,054 2.33 722,143 5,588,911 2.63
               Sale of property   2,086,761 4.42 807,864 1,278,897 7.21
               Other general revenue   103,982,935 0.36 64,620,267 39,362,668 0.94
         
Utility revenue 109,158,263 0.15 13,754,913 95,403,350 0.17
     Water supply   36,087,197 0.37 181,780 35,905,417 0.38
     Electric power   56,780,481 0.15 11,602,492 45,177,989 0.18
     Gas supply   6,505,748 0.7 11,858 6,493,890 0.7
     Transit   9,784,837 0.09 1,958,783 7,826,054 0.11
         
Liquor store revenue   5,772,609 0.18 4,940,703 831,906 1.23
         
Insurance trust revenue   431,827,495 0.04 375,327,364 56,500,131 0.27
     Unemployment compensation   38,361,503 0 38,229,928 131,575 0
     Employee retirement   365,318,498 0.04 308,949,942 56,368,556 0.27
     Workers' compensation   21,774,727 0 21,774,727 - 0
     Other insurance trust revenue   6,372,767 0 6,372,767 - 0
         
 Expenditure1 2,266,647,123 0.08 1,404,968,451 1,259,075,431 0.15
         
By character and object:        
     Intergovernmental expenditure1 4,627,356 0 388,559,152 13,464,963 0.34
     Direct expenditure   2,262,019,767 0.08 1,016,409,299 1,245,610,468 0.15
          Current operations   1,663,978,125 0.07 692,254,920 971,723,205 0.12
          Capital outlay   269,097,502 0.38 89,320,155 179,777,347 0.57
               Construction   207,787,652 0.45 71,015,703 136,771,949 0.69
               Other capital outlay   61,309,850 0.49 18,304,452 43,005,398 0.7
          Assistance and subsidies   37,494,732 0.03 28,677,210 8,817,522 0.11
          Interest on debt   93,607,481 0.4 34,580,694 59,026,787 0.64
          Insurance benefits and repayments 197,841,927 0.03 171,576,320 26,265,607 0.24
          Exhibit: Salaries and wages   665,671,834 0.05 185,354,151 480,317,683 0.06
         
Direct expenditure by function 2,262,019,767 0.08 1,016,409,299 1,245,610,468 0.15
     Direct general expenditure   1,903,915,350 0.08 819,428,269 1,084,487,081 0.14
          Capital outlay   231,441,039 0.41 84,321,250 147,119,789 0.65
          Other direct general expenditure    1,672,474,311 0.05 735,107,019 937,367,292 0.09
         
          Education services:        
               Education   655,182,258 0.02 180,754,260 474,427,998 0.03
                    Capital outlay   74,652,485 0.12 19,622,406 55,030,079 0.17
                 Higher education   172,650,317 0.01 144,477,762 28,172,555 0.04
                    Capital outlay   21,112,090 0.03 18,407,936 2,704,154 0.22
                 Elementary & secondary   451,941,481 0.03 5,686,038 446,255,443 0.03
                    Capital outlay   53,041,772 0.17 715,847 52,325,925 0.17
                 Other education   30,590,460 0 30,590,460 - 0
               Libraries   9,288,583 1.08 420,198 8,868,385 1.14
         
          Social services and income maintenance:        
               Public welfare   335,977,040 0.03 293,187,605 42,789,435 0.2
                    Cash assistance payments 21,351,725 0.05 12,534,203 8,817,522 0.11
                    Vendor payments   246,917,309 0.01 242,538,257 4,379,052 0.33
                    Other public welfare   67,708,006 0.13 38,115,145 29,592,861 0.29
               Hospitals   96,570,031 0.14 39,933,798 56,636,233 0.24
                    Capital outlay   5,498,232 0.58 1,857,379 3,640,853 0.88
               Health   64,373,318 0.18 30,291,729 34,081,589 0.34
               Employment security administration    4,363,626 0 4,358,128 5,498 0
               Veterans' services   1,503,822 0 1,503,822 - 0
         
          Transportation:        
               Highways   117,215,296 0.3 70,922,753 46,292,543 0.75
                    Capital outlay   65,072,098 0.46 47,513,625 17,558,473 1.69
               Air transportation (airports) 18,106,573 0.55 1,505,576 16,600,997 0.6
               Parking facilities   1,334,990 1.52 - 1,334,990 1.52
               Sea and inland port facilities   4,046,647 0.99 1,174,754 2,871,893 1.39
               Transit subsidies   366,659 0.18 102,746 263,913 0.25
         
          Public safety:        
               Police protection   70,088,308 0.28 9,495,527 60,592,781 0.33
               Fire protection   28,990,555 0.56 - 28,990,555 0.56
               Correction   56,326,158 0.11 36,874,369 19,451,789 0.31
                    Capital outlay   2,516,638 1.59 1,411,257 1,105,381 3.61
               Protective inspection and regulation   11,494,126 1.41 7,722,837 3,771,289 4.3
         
          Environment and housing:        
               Natural resources   23,249,899 0.25 17,222,919 6,026,980 0.96
                    Capital outlay   4,651,056 0.58 2,957,357 1,693,699 1.6
               Parks and recreation   30,498,355 0.54 4,550,636 25,947,719 0.64
                    Capital outlay   7,966,745 1.61 1,047,018 6,919,727 1.86
               Housing and community development    37,235,749 1.56 4,443,759 32,791,990 1.77
               Sewerage   34,930,295 0.66 1,043,941 33,886,354 0.68
                    Capital outlay   13,666,028 1.48 423,477 13,242,551 1.52
               Solid waste management   20,361,560 0.37 2,951,788 17,409,772 0.43
                    Capital outlay   1,820,822 2.51 315,059 1,505,763 3.03
         
          Governmental administration:        
               Financial administration   34,675,120 0.19 20,025,390 14,649,730 0.45
               Judicial and legal   33,054,300 0.1 15,509,060 17,545,240 0.19
               General public buildings 11,335,899 0.84 2,726,465 8,609,434 1.11
               Other governmental administration    21,001,539 0.72 4,103,905 16,897,634 0.9
          Interest on general debt   81,811,896 0.46 32,909,434 48,902,462 0.77
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   348,652 0.46 286,127 62,525 2.59
               Other and unallocable   100,184,096 0.66 35,406,743 64,777,353 1.02
         
     Utility expenditure 155,589,586 0.61 21,480,637 134,108,949 0.71
               Capital outlay   37,635,672 0.6 4,991,138 32,644,534 0.69
          Water supply   44,647,999 1.22 303,649 44,344,350 1.23
          Electric power   59,971,966 1.16 12,291,874 47,680,092 1.45
          Gas supply   6,716,951 2.4 9,308 6,707,643 2.4
          Transit   44,252,670 0.36 8,875,806 35,376,864 0.46
         
     Liquor store expenditure   4,672,904 1.17 3,924,073 748,831 7.29
         
     Insurance trust expenditure 197,841,927 0.03 171,576,320 26,265,607 0.24
          Unemployment compensation   43,277,644 0 43,173,792 103,852 0
          Employee retirement   137,659,039 0.05 111,497,284 26,161,755 0.24
          Workers' compensation   12,609,748 0 12,609,748 - 0
          Other insurance trust   4,295,496 0 4,295,496 - 0
         
 Debt outstanding   1,976,588,063 0.3 779,542,249 1,197,045,814 0.5
         
Short-term    38,288,917 1.1 13,555,129 24,733,788 1.7
Long-term    1,938,299,146 0.3 765,987,120 1,172,312,026 0.5
     Full faith and credit   755,328,593 0.43 213,312,574 542,016,019 0.6
     Nonguaranteed   1,182,970,553 0.42 552,674,546 630,296,007 0.79
         
Long-term debt by purpose:        
     Public debt for private purposes   459,283,984 0.94 279,117,460 180,166,524 2.39
     Education   406,413,952 0.39 122,313,398 284,100,554 0.55
     Utilities   243,793,349 0.44 37,883,463 205,909,886 0.52
     Other   828,807,861 0.44 326,672,799 502,135,062 0.72
Long-term debt issued   359,817,462 0.31 170,825,974 188,991,488 0.58
Long-term debt retired   242,116,841 0.34 107,436,421 134,680,420 0.6
         
 Cash and security holdings   4,137,782,727 0.1 2,944,875,507 1,192,907,220 0.33
         
Insurance trust funds   2,551,456,243 0.03 2,144,662,757 406,793,486 0.2
     Unemployment compensation    24,097,478 0 23,794,035 303,443 0
     Employee retirement   2,450,847,826 0.03 2,044,357,783 406,490,043 0.2
     Workers' compensation   68,501,262 0 68,501,262 - 0
     Miscellaneous   8,009,677 0 8,009,677 - 0
         
Other than insurance trust funds   1,586,326,484 0.25 800,212,750 786,113,734 0.5
     By purpose:        
          Offsets to debt   583,845,000 0.74 346,280,793 237,564,207 1.82
          Bond funds   161,447,989 0.87 36,915,194 124,532,795 1.12
          Other   841,033,495 0.17 417,016,763 424,016,732 0.33
 
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (X)   not applicable
n.e.c. = "not elsewhere classified"          

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Source: U.S. Census Bureau, Governments Division
Created: November 17 2008
Last Revised: December 08 2008