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 California
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
         
 Revenue1 404,540,877 0.18 263,764,713 229,632,623 0.33
       
General revenue1 293,049,192 0.24 188,443,700 193,461,951 0.39
       
Intergovernmental revenue1 56,402,467 0.12 53,685,005 91,573,921 0.22
     From Federal Government 56,402,467 0.12 48,286,650 8,115,817 0.83
     From State government1 (1) 0.00 - 83,458,104 0.21
     From local governments1 (1) 0.00 5,398,355 (1) 0.00
       
General revenue from own sources   236,646,725 0.29 134,758,695 101,888,030 0.67
    Taxes   163,749,003 0.17 111,346,857 52,402,146 0.53
          Property 37,225,196 0.40 2,260,724 34,964,472 0.43
          Sales and gross receipts   52,019,380 0.29 39,942,812 12,076,568 1.26
               General sales   40,347,535 0.23 32,199,800 8,147,735 1.14
               Selective sales 11,671,845 1.08 7,743,012 3,928,833 3.22
                    Motor fuel 3,393,381 0.00 3,393,381 - 0.00
                    Alcoholic beverage 318,276 0.00 318,276 - 0.00
                    Tobacco products 1,088,703 0.00 1,088,703 - 0.00
                    Public utilities   3,167,423 3.45 605,852 2,561,571 4.26
                    Other selective sales   3,704,062 1.24 2,336,800 1,367,262 3.37
          Individual income   51,219,823 0.00 51,219,823 - 0.00
          Corporate income   10,316,468 0.00 10,316,467 1 0.00
          Motor vehicle license   2,586,975 0.00 2,586,974 1 0.00
          Other taxes   10,381,161 1.42 5,020,057 5,361,104 2.74
       
     Charges and miscellaneous general  revenue   72,897,722 0.66 23,411,838 49,485,884 0.98
          Current charges   47,740,172 0.49 13,328,957 34,411,215 0.68
               Education   8,538,620 0.03 6,113,556 2,425,064 0.12
                    Institutions  of higher education   7,465,356 0.00 6,103,724 1,361,632 0.00
                    School lunch sales (gross) 574,597 0.00 - 574,597 0.00
               Hospitals   11,795,037 0.00 4,229,805 7,565,232 0.00
               Highways   817,296 1.76 447,328 369,968 3.88
               Air transportation (airports)   1,812,897 6.83 - 1,812,897 6.83
               Parking facilities   261,114 2.21 12,561 248,553 2.32
               Sea and inland port facilities   1,190,220 0.20 - 1,190,220 0.20
               Natural resources   1,536,290 6.07 1,032,708 503,582 18.53
               Parks and recreation   1,528,548 6.87 91,888 1,436,660 7.31
               Housing and community development   867,271 2.45 99,269 768,002 2.77
               Sewerage   4,654,248 1.51 - 4,654,248 1.51
               Solid waste management   2,130,318 0.65 90 2,130,228 0.65
               Other charges   12,608,313 0.63 1,301,752 11,306,561 0.70
       
          Miscellaneous general revenue   25,157,550 1.49 10,082,881 15,074,669 2.49
               Interest earnings   9,142,337 1.07 3,499,143 5,643,194 1.73
               Special assessments   1,316,172 9.10 8,639 1,307,533 9.16
               Sale of property   709,287 10.40 40,910 668,377 11.03
               Other general revenue   13,989,754 2.07 6,534,189 7,455,565 3.88
       
Utility revenue 23,928,915 0.57 5,503,793 18,425,122 0.74
     Water supply   8,247,569 1.45 - 8,247,569 1.45
     Electric power   13,862,542 0.90 5,503,793 8,358,749 1.49
     Gas supply   322,638 60.80 - 322,638 60.80
     Transit   1,496,166 1.27 - 1,496,166 1.27
       
Liquor store revenue   - 0.00 - - 0.00
       
Insurance trust revenue   87,562,770 0.01 69,817,220 17,745,550 0.04
     Unemployment compensation   5,096,936 0.00 5,096,936 - 0.00
     Employee retirement   70,605,225 0.01 52,859,675 17,745,550 0.04
     Workers' compensation   6,857,814 0.00 6,857,814 - 0.00
     Other insurance trust revenue   5,002,795 0.00 5,002,795 - 0.00
       
 Expenditure1 365,040,847 0.50 225,317,442 224,607,359 0.82
       
By character and object:      
     Intergovernmental expenditure1 3,663,047 0.00 88,317,088 229,913 15.66
     Direct expenditure   361,377,800 0.51 137,000,354 224,377,446 0.82
          Current operations   262,738,076 0.43 90,670,071 172,068,005 0.66
          Capital outlay   41,838,416 2.46 10,115,442 31,722,974 3.24
               Construction   33,326,079 2.62 8,819,044 24,507,035 3.56
               Other capital outlay   8,512,337 3.30 1,296,398 7,215,939 3.89
          Assistance and subsidies   8,514,635 1.04 2,665,885 5,848,750 1.52
          Interest on debt   13,626,476 1.24 5,716,857 7,909,619 2.14
          Insurance benefits and repayments 34,660,197 0.02 27,832,099 6,828,098 0.08
          Exhibit: Salaries and wages   101,035,643 0.22 23,390,759 77,644,884 0.28
       
Direct expenditure by function 361,377,800 0.51 137,000,354 224,377,446 0.82
     Direct general expenditure   293,473,398 0.47 103,290,175 190,183,223 0.72
          Capital outlay   36,263,994 2.78 10,115,442 26,148,552 3.86
          Other direct general expenditure    257,209,404 0.24 93,174,733 164,034,671 0.38
       
          Education services:      
               Education   92,371,341 0.01 20,169,385 72,201,956 0.01
                    Capital outlay   13,493,987 0.02 2,121,388 11,372,599 0.02
                 Higher education   24,336,273 0.00 15,894,193 8,442,080 0.00
                    Capital outlay   3,443,900 0.00 2,110,825 1,333,075 0.00
                 Elementary & secondary   64,120,762 0.02 360,886 63,759,876 0.02
                    Capital outlay   10,039,524 0.02 - 10,039,524 0.02
                 Other education   3,914,306 0.00 3,914,306 - 0.00
               Libraries   1,548,597 16.96 22,262 1,526,335 17.20
       
          Social services and income maintenance:        
               Public welfare   44,667,030 0.22 30,052,660 14,614,370 0.67
                    Cash assistance payments 5,848,750 1.52 - 5,848,750 1.52
                    Vendor payments   26,900,848 0.00 26,214,982 685,866 0.00
                    Other public welfare   11,917,432 0.19 3,837,678 8,079,754 0.29
               Hospitals   14,715,283 0.00 5,564,196 9,151,087 0.00
                    Capital outlay   706,224 0.00 479,312 226,912 0.00
               Health   11,523,754 1.26 2,153,381 9,370,373 1.55
               Employment security administration    314,745 0.00 314,745 - 0.00
               Veterans' services   4,199 0.00 4,199 - 0.00
       
          Transportation:      
               Highways   15,445,505 1.17 9,222,178 6,223,327 2.90
                    Capital outlay   8,522,237 1.93 6,317,771 2,204,466 7.48
               Air transportation (airports) 2,204,539 6.09 2,569 2,201,970 6.09
               Parking facilities   271,214 0.18 3,533 267,681 0.18
               Sea and inland port facilities   919,391 1.01 - 919,391 1.01
       
          Public safety:      
               Police protection   13,094,850 1.96 1,301,716 11,793,134 2.18
               Fire protection   6,192,972 0.95 - 6,192,972 0.95
               Correction   10,914,128 0.05 6,466,958 4,447,170 0.13
                    Capital outlay   273,670 0.59 98,731 174,939 0.92
               Protective inspection and regulation   4,353,619 2.03 2,772,801 1,580,818 5.58
       
          Environment and housing:      
               Natural resources   5,554,801 0.87 3,804,668 1,750,133 2.77
                    Capital outlay   925,402 0.09 767,850 157,552 0.56
               Parks and recreation   5,277,525 7.82 354,404 4,923,121 8.38
                    Capital outlay   1,083,661 10.76 72,425 1,011,236 11.53
               Housing and community development    8,989,651 9.25 186,074 8,803,577 9.45
               Sewerage   5,306,844 1.55 139,933 5,166,911 1.59
                    Capital outlay   1,856,137 1.72 1,781 1,854,356 1.72
               Solid waste management   3,715,560 0.87 1,260,157 2,455,403 1.31
                    Capital outlay   340,621 9.06 2,789 337,832 9.14
       
          Governmental administration:      
               Financial administration   5,909,818 0.48 3,880,870 2,028,948 1.41
               Judicial and legal   7,770,580 0.39 3,485,885 4,284,695 0.70
               General public buildings 558,329 3.95 74,766 483,563 4.56
               Other governmental administration    5,177,345 2.95 442,566 4,734,779 3.22
          Interest on general debt   11,636,760 1.46 5,284,857 6,351,903 2.67
       
          General expenditure, n.e.c.:      
               Miscellaneous commercial activities   2,420,934 7.24 - 2,420,934 7.24
               Other and unallocable   12,614,084 1.54 6,325,412 6,288,672 3.09
       
     Utility expenditure 33,244,205 3.22 5,878,080 27,366,125 3.91
               Capital outlay   5,574,422 4.35 - 5,574,422 4.35
          Water supply   10,810,916 4.74 - 10,810,916 4.74
          Electric power   14,462,870 4.92 5,847,695 8,615,175 8.26
          Gas supply   389,685 50.83 - 389,685 50.83
          Transit   7,580,734 2.79 30,385 7,550,349 2.81
       
     Liquor store expenditure   - 0.00 - - 0.00
       
     Insurance trust expenditure 34,660,197 0.02 27,832,099 6,828,098 0.08
          Unemployment compensation   4,114,800 0.00 4,114,800 - 0.00
          Employee retirement   24,061,913 0.02 17,233,815 6,828,098 0.08
          Workers' compensation   2,683,115 0.00 2,683,115 - 0.00
          Other insurance trust   3,800,369 0.00 3,800,369 - 0.00
       
 Debt outstanding   299,534,303 1.91 109,416,606 190,117,697 3.01
       
Short-term    1,135,947 0.00 57,000 1,078,947 0.00
Long-term    298,398,356 1.92 109,359,606 189,038,750 3.02
     Public debt for private purposes   38,070,936 1.52 28,487,828 9,583,108 6.02
Long-term debt issued   49,749,538 6.06 19,066,614 30,682,924 9.82
Long-term debt retired   34,841,654 1.75 17,040,737 17,800,917 3.43
       
 Cash and security holdings   801,524,450 0.29 501,604,013 299,920,437 0.77
       
Insurance trust funds   562,035,407 0.02 418,041,800 143,993,607 0.08
     Unemployment compensation    2,712,230 0.00 2,712,230 - 0.00
     Employee retirement   533,733,523 0.02 389,739,916 143,993,607 0.08
     Workers' compensation   20,253,116 0.00 20,253,116 - 0.00
     Miscellaneous   5,336,538 0.00 5,336,538 - 0.00
       
Other than insurance trust funds   239,489,043 0.96 83,562,213 155,926,830 1.47
     By purpose:      
          Offsets to debt   53,189,744 1.52 30,342,372 22,847,372 3.53
          Bond funds   35,677,354 2.13 9,177,350 26,500,004 2.87
          Other   150,621,945 1.17 44,042,491 106,579,454 1.66
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