The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2004-05
(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 2,528,911,560 0.04 1,641,957,070 1,308,225,591 0.09
         
General revenue1 2,026,724,351 0.05 1,286,713,550 1,161,281,902 0.09
         
Intergovernmental revenue1 438,432,239 0.06 407,859,746 451,843,594 0.12
     From Federal Government 438,432,239 0.06 386,283,376 52,148,863 0.50
     From State government1 (1) (X) - 399,694,731 0.11
     From local governments1 (1) (X) 21,576,370 (1) (X)
         
General revenue from own sources   1,588,292,112 0.06 878,853,804 709,438,308 0.13
    Taxes   1,099,199,563 0.05 650,611,855 448,587,708 0.12
          Property 335,980,811 0.12 11,342,167 324,638,644 0.13
          Sales and gross receipts   384,382,803 0.06 312,584,453 71,798,350 0.33
               General sales   262,980,791 0.07 212,920,979 50,059,812 0.38
               Selective sales 121,402,012 0.13 99,663,474 21,738,538 0.71
                    Motor fuel 35,766,701 0.08 34,567,013 1,199,688 2.30
                    Alcoholic beverage 5,125,140 0.09 4,705,820 419,320 1.16
                    Tobacco products 13,337,259 0.03 12,916,902 420,357 1.01
                    Public utilities   22,389,772 0.55 10,909,372 11,480,400 1.08
                    Other selective sales   44,783,140 0.18 36,564,367 8,218,773 1.00
          Individual income   242,273,042 0.02 221,597,486 20,675,556 0.27
          Corporate income   43,137,931 0.14 38,690,976 4,446,955 1.36
          Motor vehicle license   19,655,967 0.16 18,220,765 1,435,202 2.25
          Other taxes   73,769,009 0.27 48,176,008 25,593,001 0.77
         
     Charges and miscellaneous general  revenue   489,092,549 0.12 228,241,949 260,850,600 0.23
          Current charges   309,705,982 0.14 124,186,480 185,519,502 0.23
               Education   90,152,601 0.02 69,009,764 21,142,837 0.10
                    Institutions  of higher education   76,682,927 0.02 68,010,324 8,672,603 0.14
                    School lunch sales (gross) 6,500,462 0.06 21,540 6,478,922 0.06
               Hospitals   78,971,690 0.23 29,377,955 49,593,735 0.37
               Highways   9,844,960 0.16 6,028,398 3,816,562 0.42
               Air transportation (airports)   14,391,355 0.88 1,041,544 13,349,811 0.94
               Parking facilities   1,616,335 0.67 16,529 1,599,806 0.68
               Sea and inland port facilities   3,393,968 1.33 987,154 2,406,814 1.88
               Natural resources   3,369,477 3.03 2,348,900 1,020,577 10.02
               Parks and recreation   8,023,840 0.75 1,360,410 6,663,430 0.90
               Housing and community development   4,845,845 1.15 572,521 4,273,324 1.30
               Sewerage   31,609,787 0.58 39,254 31,570,533 0.58
               Solid waste management   12,930,775 0.48 472,521 12,458,254 0.50
               Other charges   50,555,349 0.52 12,931,530 37,623,819 0.70
         
          Miscellaneous general revenue   179,386,567 0.23 104,055,469 75,331,098 0.56
               Interest earnings   59,011,323 0.39 31,917,259 27,094,064 0.86
               Special assessments   6,322,665 2.29 751,937 5,570,728 2.60
               Sale of property   2,837,237 2.74 1,060,079 1,777,158 4.37
               Other general revenue   111,215,342 0.26 70,326,194 40,889,148 0.70
         
Utility revenue 113,616,773 0.22 14,627,471 98,989,302 0.26
     Water supply   37,376,988 0.60 192,147 37,184,841 0.60
     Electric power   59,156,918 0.15 12,368,501 46,788,417 0.19
     Gas supply   6,936,564 0.93 13,016 6,923,548 0.94
     Transit   10,146,303 0.19 2,053,807 8,092,496 0.24
         
Liquor store revenue   5,990,305 0.23 5,118,462 871,843 1.60
         
Insurance trust revenue   382,580,131 0.02 335,497,587 47,082,544 0.16
     Unemployment compensation   35,367,007 0.00 35,242,919 124,088 0.00
     Employee retirement   316,575,928 0.02 269,617,472 46,958,456 0.16
     Workers' compensation   23,028,559 0.00 23,028,559 - 0.00
     Other insurance trust revenue   7,608,637 0.00 7,608,637 - 0.00
         
 Expenditure1 2,373,308,721 0.09 1,471,936,421 1,313,808,166 0.17
         
By character and object:        
     Intergovernmental expenditure1 4,616,901 0.00 403,487,661 13,565,106 0.37
     Direct expenditure   2,368,691,820 0.09 1,068,448,760 1,300,243,060 0.17
          Current operations   1,764,453,228 0.08 739,988,077 1,024,465,151 0.13
          Capital outlay   277,200,271 0.41 94,180,534 183,019,737 0.63
               Construction   216,253,751 0.47 77,038,925 139,214,826 0.72
               Other capital outlay   60,946,520 0.80 17,141,609 43,804,911 1.11
          Assistance and subsidies   39,468,710 0.04 30,181,268 9,287,442 0.15
          Interest on debt   91,981,381 0.31 36,046,554 55,934,827 0.50
          Insurance benefits and repayments 195,588,230 0.04 168,052,327 27,535,903 0.25
          Exhibit: Salaries and wages   693,146,091 0.07 194,447,003 498,699,088 0.10
         
Direct expenditure by function 2,368,691,820 0.09 1,068,448,760 1,300,243,060 0.17
     Direct general expenditure   2,012,421,630 0.09 874,490,953 1,137,930,677 0.16
          Capital outlay   242,299,739 0.45 89,849,872 152,449,867 0.72
          Other direct general expenditure    1,770,121,891 0.06 784,641,081 985,480,810 0.10
         
          Education services:        
               Education   689,056,663 0.03 191,552,638 497,504,025 0.04
                    Capital outlay   77,778,819 0.14 20,632,054 57,146,765 0.19
                 Higher education   182,145,539 0.01 152,433,637 29,711,902 0.05
                    Capital outlay   22,781,508 0.03 19,702,402 3,079,106 0.24
                 Elementary & secondary   473,405,695 0.04 5,613,572 467,792,123 0.04
                    Capital outlay   54,509,282 0.19 441,623 54,067,659 0.20
                 Other education   33,505,429 0.00 33,505,429 - 0.00
               Libraries   9,796,606 2.21 395,896 9,400,710 2.30
         
          Social services and income maintenance:        
               Public welfare   362,932,116 0.05 318,144,439 44,787,677 0.40
                    Cash assistance payments 21,702,118 0.06 12,414,676 9,287,442 0.15
                    Vendor payments   271,378,482 0.01 266,817,630 4,560,852 0.35
                    Other public welfare   69,851,516 0.26 38,912,133 30,939,383 0.58
               Hospitals   103,403,580 0.20 42,675,767 60,727,813 0.33
                    Capital outlay   6,054,224 1.00 2,316,953 3,737,271 1.61
               Health   66,971,128 0.28 31,452,308 35,518,820 0.53
               Employment security administration    4,339,741 0.00 4,334,543 5,198 0.00
               Veterans' services   1,183,108 0.00 1,183,108 - 0.00
         
          Transportation:        
               Highways   124,601,814 0.31 76,575,443 48,026,371 0.80
                    Capital outlay   69,641,796 0.46 51,577,738 18,064,058 1.77
               Air transportation (airports) 17,961,654 0.99 1,405,549 16,556,105 1.08
               Parking facilities   1,409,552 1.84 8,250 1,401,302 1.85
               Sea and inland port facilities   3,896,269 1.56 1,156,106 2,740,163 2.22
         
          Public safety:        
               Police protection   74,726,743 0.37 10,011,129 64,715,614 0.43
               Fire protection   31,438,683 0.91 - 31,438,683 0.91
               Correction   59,150,800 0.11 38,321,266 20,829,534 0.32
                    Capital outlay   2,829,175 1.47 1,698,100 1,131,075 3.68
               Protective inspection and regulation   12,890,112 1.84 8,109,148 4,780,964 4.96
         
          Environment and housing:        
               Natural resources   25,056,588 0.48 17,093,643 7,962,945 1.51
                    Capital outlay   4,543,256 1.20 2,669,875 1,873,381 2.90
               Parks and recreation   31,940,876 0.78 4,481,713 27,459,163 0.91
                    Capital outlay   8,151,350 2.64 930,680 7,220,670 2.98
               Housing and community development    39,968,796 1.64 4,982,286 34,986,510 1.87
               Sewerage   36,599,455 1.08 1,108,557 35,490,898 1.11
                    Capital outlay   14,170,303 2.40 485,889 13,684,414 2.48
               Solid waste management   21,469,403 0.39 3,184,413 18,284,990 0.46
                    Capital outlay   2,006,801 1.89 293,351 1,713,450 2.21
         
          Governmental administration:        
               Financial administration   36,519,306 0.51 21,010,787 15,508,519 1.20
               Judicial and legal   34,991,000 0.12 16,590,384 18,400,616 0.23
               General public buildings 11,858,352 0.98 3,039,480 8,818,872 1.32
               Other governmental administration    22,945,218 0.82 4,518,539 18,426,679 1.02
          Interest on general debt   81,118,883 0.34 34,315,055 46,803,828 0.60
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   6,881,883 2.42 4,080,146 2,801,737 5.94
               Other and unallocable   99,313,301 0.62 34,760,360 64,552,941 0.96
         
     Utility expenditure 155,796,722 0.66 21,823,725 133,972,997 0.77
               Capital outlay   34,879,417 0.91 4,319,044 30,560,373 1.04
          Water supply   45,799,341 1.39 319,270 45,480,071 1.40
          Electric power   58,611,917 1.22 12,420,062 46,191,855 1.55
          Gas supply   7,075,242 2.34 10,750 7,064,492 2.34
          Transit   44,310,222 0.40 9,073,643 35,236,579 0.50
         
     Liquor store expenditure   4,885,238 1.16 4,081,755 803,483 7.05
         
     Insurance trust expenditure 195,588,230 0.04 168,052,327 27,535,903 0.25
          Unemployment compensation   29,848,897 0.00 29,776,222 72,675 0.00
          Employee retirement   145,795,999 0.05 118,332,771 27,463,228 0.25
          Workers' compensation   12,592,495 0.00 12,592,495 - 0.00
          Other insurance trust   7,350,839 0.00 7,350,839 - 0.00
         
 Debt outstanding   2,085,596,950 0.31 813,846,127 1,271,750,823 0.51
         
Short-term    30,758,871 1.29 5,552,699 25,206,172 1.57
Long-term    2,054,838,079 0.31 808,293,428 1,246,544,651 0.51
     Public debt for private purposes   480,602,324 0.88 296,068,180 184,534,144 2.29
Long-term debt issued   321,960,311 0.71 131,492,228 190,468,083 1.19
Long-term debt retired   223,861,810 0.57 92,823,968 131,037,842 0.98
         
 Cash and security holdings   4,439,793,506 0.10 3,156,389,785 1,283,403,721 0.34
         
Insurance trust funds   2,745,545,407 0.03 2,305,881,238 439,664,169 0.17
     Unemployment compensation    27,961,051 0.00 27,595,746 365,305 0.00
     Employee retirement   2,633,139,167 0.03 2,193,840,303 439,298,864 0.17
     Workers' compensation   74,972,385 0.00 74,972,385 - 0.00
     Miscellaneous   9,472,804 0.00 9,472,804 - 0.00
         
Other than insurance trust funds   1,694,248,099 0.25 850,508,547 843,739,552 0.51
     By purpose:        
          Offsets to debt   613,750,044 0.70 363,608,048 250,141,996 1.71
          Bond funds   177,233,474 1.07 37,449,254 139,784,220 1.36
          Other   903,264,581 0.20 449,451,245 453,813,336 0.40
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: June 03 2008
Last Revised: June 03 2008