The U.S. Census Bureau
 
Kentucky State & Local Government Finances by Level of Government:  1997-98
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
  Kentucky
  State & local State & local  State  Local  Local
Description government government government government government
  amount1 CV amount amount1 CV
  1 2 3 4 5
 Population (FY 1998, in thousands) 3,936 (X) 3,936 3,936 (X)
 Personal Income (Calendar year 1997, in millions)  82,905 (X) 82,905 82,905 (X)
         
 Revenue1 21,621,361 0.12 15,989,082 8,393,479 0.37
         
  General revenue1 17,449,750 0.15 12,968,959 7,241,991 0.43
         
Intergovernmental revenue1 3,900,432 0.33 3,602,966 3,058,666 0.67
     From Federal Government 3,900,432 0.33 3,591,773 308,659 4.21
     From State government (1) (X) - 2,750,007 0.59
     From local governments1 (1) (X) 11,193 (1) (X)
         
General revenue from own sources   13,549,318 0.15 9,365,993 4,183,325 0.47
    Taxes   9,355,335 0.07 7,115,147 2,240,188 0.31
          Property 1,568,380 0.42 364,019 1,204,361 0.55
          Sales and gross receipts   3,428,684 0.06 3,257,523 171,161 1.13
               General sales   1,983,034 0.08 1,981,290 1,744 93.90
               Selective sales 1,445,650 0.07 1,276,233 169,417 0.62
                    Motor fuel 414,119 0.00 414,119 - 0.00
                    Alcoholic beverage 67,217 0.40 63,470 3,747 7.22
                    Tobacco products 18,216 0.00 18,216 - 0.00
                    Public utilities   146,078 0.53 - 146,078 0.53
                    Other selective sales   800,020 0.08 780,428 19,592 3.15
          Individual income   3,059,546 0.13 2,418,144 641,402 0.62
          Corporate income   333,666 0.00 333,666 - 0.00
          Motor vehicle license   194,777 0.86 172,233 22,544 7.46
          Other taxes   770,282 0.54 569,562 200,720 2.07
         
     Charges and miscellaneous general  revenue   4,193,983 0.41 2,250,846 1,943,137 0.88
          Current charges   2,231,480 0.53 1,232,995 998,485 1.18
               Education   878,637 0.00 787,449 91,188 0.00
                    Institutions  of higher education   771,842 0.00 771,842 - 0.00
                    School lunch sales (gross) 81,018 0.00 3 81,015 0.00
               Hospitals   435,762 0.34 270,702 165,060 0.91
               Highways   20,681 3.60 13,879 6,802 10.95
               Air transportation (airports)   130,090 0.00 68 130,022 0.00
               Parking facilities   12,518 0.19 - 12,518 0.19
               Sea and inland port facilities   6,895 0.00 - 6,895 0.00
               Natural resources   35,908 6.96 32,783 3,125 80.00
               Parks and recreation   86,876 2.14 44,544 42,332 4.40
               Housing and community development   18,266 0.11 2,587 15,679 0.13
               Sewerage   227,148 0.55 118 227,030 0.55
               Solid waste management   74,389 3.28 245 74,144 3.30
               Other charges   304,310 3.19 80,620 223,690 4.35
         
          Miscellaneous general revenue   1,962,503 0.69 1,017,851 944,652 1.44
               Interest earnings   1,301,078 0.66 550,320 750,758 1.14
               Special assessments   11,876 4.91 - 11,876 4.91
               Sale of property   21,354 4.29 3,645 17,709 5.17
               Other general revenue   628,195 1.74 463,886 164,309 6.64
         
Utility revenue 1,121,894 0.22 - 1,121,894 0.22
     Water supply   699,375 0.31 - 699,375 0.31
     Electric power   334,577 0.17 - 334,577 0.17
     Gas supply   76,221 0.90 - 76,221 0.90
     Transit   11,721 0.00 - 11,721 0.00
         
Liquor store revenue   - 0.00 - - 0.00
         
Insurance trust revenue   3,049,717 0.00 3,020,123 29,594 0.00
     Unemployment compensation   295,397 0.00 295,397 - 0.00
     Employee retirement   2,622,009 0.00 2,592,415 29,594 0.00
     Workers' compensation   132,311 0.00 132,311 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 18,765,076 0.18 13,541,073 8,232,276 0.41
         
By character and object:          
     Intergovernmental expenditure1 - 0.00 3,006,904 1,369 0.00
     Direct expenditure   18,765,076 0.18 10,534,169 8,230,907 0.41
          Current operations   13,559,793 0.15 7,399,034 6,160,759 0.33
          Capital outlay   2,348,382 1.02 1,161,168 1,187,214 2.01
               Construction   1,821,576 1.11 920,914 900,662 2.24
               Other capital outlay   526,806 1.96 240,254 286,552 3.60
         
          Assistance and subsidies   297,873 0.00 297,873 - 0.00
          Interest on debt   1,288,520 0.68 426,497 862,023 1.01
          Insurance benefits and repayments 1,270,508 0.00 1,249,597 20,911 0.00
          Exhibit: salaries & wages   5,999,004 0.50 2,508,150 3,490,854 0.87
         
Direct expenditure by function 18,765,076 0.18 10,534,169 8,230,907 0.41
     Direct general expenditure   16,609,316 0.20 9,276,651 7,332,665 0.45
          Capital outlay   2,201,705 0.97 1,156,036 1,045,669 2.03
          Other direct general expenditure    14,407,611 0.16 8,120,615 6,286,996 0.36
         
          Education services:          
               Education   5,575,610 0.00 2,068,533 3,507,077 0.00
                     Capital outlay   624,567 0.00 224,445 400,122 0.00
                   Higher education   1,671,462 0.00 1,671,462 - 0.00
                         Capital outlay   210,161 0.00 210,161 - 0.00
                   Elementary & secondary education   3,507,077 0.00 - 3,507,077 0.00
                         Capital outlay   400,122 0.00 - 400,122 0.00
                   Other education   397,071 0.00 397,071 - 0.00
               Libraries   62,264 0.85 8,517 53,747 0.98
         
          Social services and income maintenance:          
               Public welfare   3,331,126 0.06 3,289,993 41,133 5.21
                    Cash assistance payments 178,002 0.00 178,002 - 0.00
                    Vendor payments   2,599,612 0.00 2,595,474 4,138 0.00
                    Other public welfare   553,512 0.39 516,517 36,995 5.80
               Hospitals   600,231 1.30 416,159 184,072 4.23
                    Capital outlay   19,550 36.39 9,523 10,027 70.96
               Health   459,268 3.04 189,741 269,527 5.17
               Social insurance administration    79,072 0.00 79,072 - 0.00
               Veterans' services   443 0.00 443 - 0.00
         
          Transportation:          
               Highways   1,344,952 0.51 1,061,550 283,402 2.43
                    Capital outlay   756,231 0.37 722,667 33,564 8.43
               Air transportation (airports) 202,909 0.00 815 202,094 0.00
               Parking facilities   5,788 0.25 - 5,788 0.25
               Sea and inland port facilities   10,108 0.00 - 10,108 0.00
               Transit subsidies   - 0.00 - - 0.00
         
          Public safety:          
               Police protection   416,319 0.52 116,149 300,170 0.72
               Fire protection   185,510 2.81 - 185,510 2.81
               Correction   411,733 0.82 287,564 124,169 2.71
                    Capital outlay   19,256 8.30 13,334 5,922 26.97
               Protective inspection and regulation   112,722 0.04 104,843 7,879 0.51
         
          Environment and housing:          
               Natural resources   260,602 0.54 239,240 21,362 6.54
                    Capital outlay   38,858 1.80 37,995 863 80.86
               Parks and recreation   222,003 1.90 103,961 118,042 3.58
                    Capital outlay   58,486 2.67 35,932 22,554 6.93
               Housing and community development    165,115 5.91 17,363 147,752 6.61
               Sewerage   292,202 4.07 14,786 277,416 4.28
                    Capital outlay   106,429 11.14 1,128 105,301 11.26
               Solid waste management   163,507 1.17 32,176 131,331 1.46
                    Capital outlay   18,492 8.17 2,158 16,334 9.25
         
          Governmental administration:          
               Financial administration   236,522 0.49 189,333 47,189 2.44
               Judicial and legal   253,651 0.54 220,569 33,082 4.13
               General public buildings 49,101 5.07 192 48,909 5.09
               Other governmental administration    170,043 1.85 49,414 120,629 2.61
          Interest on general debt   1,204,803 0.72 426,497 778,306 1.12
         
          General expenditure, n.e.c.          
               Miscellaneous commercial activities   - 0.00 - - 0.00
               Other and unallocable   793,712 1.39 359,741 433,971 2.54
         
     Utility expenditure 885,252 1.46 7,921 877,331 1.47
               Capital outlay   146,677 9.26 5,132 141,545 9.59
          Water supply   423,537 3.05 - 423,537 3.05
          Electric power   315,755 0.18 - 315,755 0.18
          Gas supply   72,480 1.54 - 72,480 1.54
          Transit   73,480 0.00 7,921 65,559 0.00
         
     Liquor store expenditure   - 0.00 - - 0.00
         
     Insurance trust expenditure 1,270,508 0.00 1,249,597 20,911 0.00
          Unemployment compensation   215,643 0.00 215,643 - 0.00
          Employee retirement   902,780 0.00 881,869 20,911 0.00
          Workers' compensation   152,085 0.00 152,085 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   20,947,428 1.05 6,813,880 14,133,548 1.55
         
Short-term    90,947 0.22 - 90,947 0.22
Long-term    20,856,481 1.05 6,813,880 14,042,601 1.56
     Full faith and credit   1,610,079 1.11 - 1,610,079 1.11
     Nonguaranteed   19,246,402 1.15 6,813,880 12,432,522 1.77
         
Long-term debt by purpose          
     Public debt for private purposes   11,276,767 1.47 2,215,286 9,061,481 1.83
     Education   3,603,370 0.21 2,015,787 1,587,583 0.48
     Utilities   903,803 6.32 - 903,803 6.32
     Other   5,072,541 2.51 2,582,807 2,489,734 5.12
Long-term debt issued   2,405,599 0.64 612,659 1,792,940 0.86
Long-term debt retired   1,877,329 0.51 919,133 958,196 0.99
         
 Cash and security holdings   40,436,193 0.06 28,007,395 12,428,798 0.19
         
Insurance trust funds   19,577,903 0.00 19,346,687 231,216 0.00
     Unemployment compensation    633,833 0.00 633,833 - 0.00
     Employee retirement   18,944,070 0.00 18,712,854 231,216 0.00
     Workers' compensation   - 0.00 - - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   20,858,290 0.12 8,660,708 12,197,582 0.20
     By purpose          
          Offsets to debt   12,109,379 0.52 2,863,559 9,245,820 0.68
          Bond funds   2,547,879 2.30 1,779,145 768,734 7.64
          Other   6,201,032 1.94 4,018,004 2,183,028 5.51
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (NA)   not available;  (X)   not applicable
Population source: Internet table. Population Estimates Program, released December 31, 1998.
Personal income source: Survey of Current Business (October 2000) BEA, released September 12, 2000.

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