The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2005-06
(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 2,736,541,861 0.05 1,773,207,646 1,406,440,126 0.10
         
General revenue1 2,186,018,089 0.05 1,385,376,137 1,243,747,863 0.11
         
Intergovernmental revenue1 452,233,320 0.07 419,143,477 476,195,754 0.13
     From Federal Government 452,233,320 0.07 397,597,199 54,636,121 0.55
     From State government1 (1) (X) - 421,559,633 0.12
     From local governments1 (1) (X) 21,546,278 (1) (X)
         
General revenue from own sources   1,733,784,769 0.07 966,232,660 767,552,109 0.15
    Taxes   1,195,253,978 0.05 710,864,147 484,389,831 0.13
          Property 359,109,100 0.13 11,793,847 347,315,253 0.14
          Sales and gross receipts   412,114,239 0.07 332,972,129 79,142,110 0.34
               General sales   282,178,731 0.08 226,711,657 55,467,074 0.39
               Selective sales 129,935,508 0.14 106,260,472 23,675,036 0.75
                    Motor fuel 36,971,646 0.08 35,701,788 1,269,858 2.32
                    Alcoholic beverage 5,368,997 0.10 4,925,287 443,710 1.16
                    Tobacco products 14,974,713 0.03 14,498,993 475,720 1.09
                    Public utilities   23,669,004 0.60 11,425,931 12,243,073 1.15
                    Other selective sales   48,951,148 0.19 39,708,473 9,242,675 1.00
          Individual income   268,599,372 0.03 245,882,826 22,716,546 0.36
          Corporate income   52,930,783 0.12 47,465,522 5,465,261 1.12
          Motor vehicle license   20,519,805 0.08 19,015,122 1,504,683 1.05
          Other taxes   81,980,679 0.24 53,734,701 28,245,978 0.70
         
     Charges and miscellaneous general  revenue   538,530,791 0.14 255,368,513 283,162,278 0.27
          Current charges   334,840,861 0.14 137,400,590 197,440,271 0.23
               Education   96,897,743 0.02 74,306,024 22,591,719 0.09
                    Institutions  of higher education   82,126,949 0.01 73,194,703 8,932,246 0.13
                    School lunch sales (gross) 6,745,154 0.11 21,958 6,723,196 0.11
               Hospitals   83,657,508 0.25 31,718,052 51,939,456 0.41
               Highways   16,301,712 0.14 10,326,124 5,975,588 0.39
               Air transportation (airports)   15,471,493 0.85 1,151,668 14,319,825 0.92
               Parking facilities   1,674,559 0.82 18,061 1,656,498 0.83
               Sea and inland port facilities   3,698,752 0.83 1,066,102 2,632,650 1.16
               Natural resources   3,548,115 2.96 2,448,784 1,099,331 9.57
               Parks and recreation   8,659,093 1.43 1,462,477 7,196,616 1.72
               Housing and community development   5,074,617 1.25 622,413 4,452,204 1.42
               Sewerage   33,803,846 0.62 49,356 33,754,490 0.62
               Solid waste management   13,632,904 0.58 475,835 13,157,069 0.60
               Other charges   52,420,519 0.45 13,755,694 38,664,825 0.61
         
          Miscellaneous general revenue   203,689,930 0.28 117,967,923 85,722,007 0.67
               Interest earnings   71,495,067 0.29 38,207,404 33,287,663 0.62
               Special assessments   7,094,367 2.63 778,704 6,315,663 2.96
               Sale of property   3,941,465 3.13 1,115,437 2,826,028 4.37
               Other general revenue   121,159,031 0.37 77,866,378 43,292,653 1.05
         
Utility revenue 125,265,252 0.27 15,816,052 109,449,200 0.31
     Water supply   40,273,939 0.63 223,451 40,050,488 0.63
     Electric power   65,386,666 0.31 13,230,927 52,155,739 0.39
     Gas supply   8,723,804 2.61 16,374 8,707,430 2.62
     Transit   10,880,843 0.27 2,345,300 8,535,543 0.35
         
Liquor store revenue   6,377,146 0.25 5,429,820 947,326 1.66
         
Insurance trust revenue   418,881,374 0.02 366,585,637 52,295,737 0.17
     Unemployment compensation   36,988,942 0.00 36,863,504 125,438 0.00
     Employee retirement   352,520,628 0.03 300,350,329 52,170,299 0.17
     Workers' compensation   21,514,198 0.00 21,514,198 - 0.00
     Other insurance trust revenue   7,857,606 0.00 7,857,606 - 0.00
         
 Expenditure1 2,507,086,471 0.10 1,551,555,283 1,390,866,901 0.18
         
By character and object:        
     Intergovernmental expenditure1 6,503,840 0.00 428,924,716 12,914,837 1.73
     Direct expenditure   2,500,582,631 0.10 1,122,630,567 1,377,952,064 0.19
          Current operations   1,863,023,469 0.09 774,651,394 1,088,372,075 0.16
          Capital outlay   295,368,116 0.44 101,432,237 193,935,879 0.66
               Construction   229,529,253 0.48 83,857,561 145,671,692 0.75
               Other capital outlay   65,838,863 0.64 17,574,676 48,264,187 0.88
          Assistance and subsidies   41,034,775 0.25 31,644,069 9,390,706 1.10
          Interest on debt   97,198,004 0.28 39,719,885 57,478,119 0.48
          Insurance benefits and repayments 203,958,267 0.03 175,182,982 28,775,285 0.20
          Exhibit: Salaries and wages   721,254,820 0.07 203,163,702 518,091,118 0.10
         
Direct expenditure by function 2,500,582,631 0.10 1,122,630,567 1,377,952,064 0.19
     Direct general expenditure   2,121,945,568 0.09 918,205,208 1,203,740,360 0.17
          Capital outlay   258,539,787 0.47 95,510,884 163,028,903 0.74
          Other direct general expenditure    1,863,405,781 0.07 822,694,324 1,040,711,457 0.12
         
          Education services:        
               Education   727,967,187 0.03 202,474,443 525,492,744 0.04
                    Capital outlay   82,504,568 0.20 20,622,675 61,881,893 0.27
                 Higher education   191,758,432 0.01 160,768,686 30,989,746 0.05
                    Capital outlay   22,797,766 0.05 19,592,600 3,205,166 0.37
                 Elementary & secondary   500,527,662 0.04 6,024,664 494,502,998 0.04
                    Capital outlay   59,256,455 0.28 579,728 58,676,727 0.29
                 Other education   35,681,093 0.00 35,681,093 - 0.00
               Libraries   10,496,940 3.33 422,995 10,073,945 3.47
         
          Social services and income maintenance:        
               Public welfare   370,325,303 0.05 324,713,963 45,611,340 0.44
                    Cash assistance payments 21,884,079 0.47 12,493,373 9,390,706 1.10
                    Vendor payments   274,838,219 0.00 270,532,772 4,305,447 0.31
                    Other public welfare   73,603,005 0.22 41,687,818 31,915,187 0.50
               Hospitals   110,455,082 0.23 44,320,081 66,135,001 0.38
                    Capital outlay   6,672,284 1.88 2,517,783 4,154,501 3.02
               Health   71,109,591 0.47 32,994,197 38,115,394 0.88
               Employment security administration    4,613,765 0.00 4,608,709 5,056 0.00
               Veterans' services   992,062 0.00 992,062 - 0.00
         
          Transportation:        
               Highways   135,411,725 0.28 84,288,845 51,122,880 0.73
                    Capital outlay   76,370,661 0.38 57,024,684 19,345,977 1.52
               Air transportation (airports) 18,392,912 1.03 1,431,946 16,960,966 1.12
               Parking facilities   1,371,537 3.68 8,593 1,362,944 3.70
               Sea and inland port facilities   4,285,595 1.19 1,327,328 2,958,267 1.72
         
          Public safety:        
               Police protection   79,066,094 0.39 10,837,654 68,228,440 0.45
               Fire protection   34,166,638 0.90 - 34,166,638 0.90
               Correction   62,667,203 0.12 40,413,017 22,254,186 0.33
                    Capital outlay   2,468,939 1.75 1,441,901 1,027,038 4.20
               Protective inspection and regulation   13,654,766 0.69 8,622,294 5,032,472 1.89
         
          Environment and housing:        
               Natural resources   25,481,896 0.77 18,145,811 7,336,085 2.68
                    Capital outlay   4,473,133 3.76 2,587,722 1,885,411 8.93
               Parks and recreation   34,768,696 1.28 4,875,519 29,893,177 1.49
                    Capital outlay   9,267,343 1.82 1,145,789 8,121,554 2.07
               Housing and community development    41,979,853 2.04 5,153,071 36,826,782 2.33
               Sewerage   39,220,435 0.77 1,265,871 37,954,564 0.79
                    Capital outlay   15,336,465 1.40 649,874 14,686,591 1.46
               Solid waste management   22,679,100 0.43 3,253,752 19,425,348 0.50
                    Capital outlay   2,101,238 2.39 341,251 1,759,987 2.85
         
          Governmental administration:        
               Financial administration   37,440,781 0.50 21,373,524 16,067,257 1.16
               Judicial and legal   36,823,026 0.15 17,790,081 19,032,945 0.30
               General public buildings 12,103,348 0.97 2,909,273 9,194,075 1.28
               Other governmental administration    24,967,508 0.80 4,741,060 20,226,448 0.98
          Interest on general debt   85,660,280 0.32 37,808,472 47,851,808 0.57
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   8,065,513 2.23 5,101,682 2,963,831 6.06
               Other and unallocable   107,778,732 0.61 38,330,965 69,447,767 0.95
         
     Utility expenditure 169,450,634 0.81 24,904,119 144,546,515 0.95
               Capital outlay   36,795,128 1.08 5,906,917 30,888,211 1.29
          Water supply   47,751,544 1.40 336,672 47,414,872 1.41
          Electric power   66,307,923 1.41 14,621,161 51,686,762 1.81
          Gas supply   9,063,970 3.08 12,110 9,051,860 3.09
          Transit   46,327,197 0.46 9,934,176 36,393,021 0.59
         
     Liquor store expenditure   5,228,162 1.22 4,338,258 889,904 7.17
         
     Insurance trust expenditure 203,958,267 0.03 175,182,982 28,775,285 0.20
          Unemployment compensation   28,097,329 0.00 28,008,860 88,469 0.00
          Employee retirement   156,179,502 0.04 127,492,686 28,686,816 0.20
          Workers' compensation   12,129,640 0.00 12,129,640 - 0.00
          Other insurance trust   7,551,796 0.00 7,551,796 - 0.00
         
 Debt outstanding   2,200,892,115 0.34 870,939,056 1,329,953,059 0.56
         
Short-term    33,207,959 1.12 10,629,050 22,578,909 1.65
Long-term    2,167,684,156 0.34 860,310,006 1,307,374,150 0.56
     Public debt for private purposes   505,053,539 0.73 315,911,618 189,141,921 1.94
Long-term debt issued   339,333,248 0.93 146,982,251 192,350,997 1.65
Long-term debt retired   227,681,708 0.38 95,008,240 132,673,468 0.65
         
 Cash and security holdings   4,807,120,587 0.09 3,436,442,021 1,370,678,566 0.30
         
Insurance trust funds   2,968,839,437 0.03 2,491,498,005 477,341,432 0.21
     Unemployment compensation    35,444,100 0.00 35,053,864 390,236 0.00
     Employee retirement   2,845,710,487 0.03 2,368,759,291 476,951,196 0.21
     Workers' compensation   78,915,061 0.00 78,915,061 - 0.00
     Miscellaneous   8,769,789 0.00 8,769,789 - 0.00
         
Other than insurance trust funds   1,838,281,150 0.22 944,944,016 893,337,134 0.45
     By purpose:        
          Offsets to debt   648,220,171 0.58 386,862,630 261,357,541 1.44
          Bond funds   186,927,059 0.97 39,781,682 147,145,377 1.24
          Other   1,003,133,920 0.24 518,299,704 484,834,216 0.50
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: July 01 2008
Last Revised: July 01 2008