The U.S. Census Bureau
 
Kentucky State & Local Government Finances by Level of Government:  1998-99   
(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 1999, in thousands) 3,961 (X) 3,961 3,961 (X)
 Personal Income (Calendar year 1998, in millions)  87,945 (X) 87,945 87,945 (X)
           
 Revenue1 22,769,157 0.15 16,853,110 8,868,872 0.44
           
  General revenue1 18,376,915 0.18 13,584,010 7,745,730 0.51
           
Intergovernmental revenue1 4,178,533 0.60 3,859,606 3,271,752 0.98
     From Federal Government 4,178,533 0.60 3,847,378 331,155 7.56
     From State government 0 0.00 0 2,940,597 0.68
     From local governments1 0 0.00 12,228 0 0.00
           
General revenue from own sources   14,198,382 0.14 9,724,404 4,473,978 0.45
    Taxes   9,760,823 0.10 7,356,834 2,403,989 0.41
          Property 1,666,329 0.42 371,378 1,294,951 0.54
          Sales and gross receipts   3,567,810 0.07 3,394,273 173,537 1.40
               General sales   2,087,740 0.08 2,085,900 1,840 96.24
               Selective sales 1,480,070 0.11 1,308,373 171,697 0.97
                    Motor fuel 444,701 0.00 444,701 0 0.00
                    Alcoholic beverage 69,144 0.21 65,351 3,793 3.76
                    Tobacco products 17,670 0.00 17,670 0 0.00
                    Public utilities   147,577 0.82 0 147,577 0.82
                    Other selective sales   800,978 0.15 780,651 20,327 5.75
          Individual income   3,221,017 0.28 2,532,005 689,012 1.29
          Corporate income   312,067 0.00 312,067 0 0.00
          Motor vehicle license   211,593 0.98 183,227 28,366 7.34
          Other taxes   782,007 0.72 563,884 218,123 2.57
           
     Charges and miscellaneous general  revenue   4,437,559 0.39 2,367,570 2,069,989 0.83
          Current charges   2,371,650 0.50 1,354,604 1,017,046 1.17
               Education   920,648 0.00 826,671 93,977 0.00
                    Institutions  of higher education   822,516 0.00 822,516 0 0.00
                    School lunch sales (gross) 82,751 0.00 0 82,751 0.00
               Hospitals   458,025 0.77 295,204 162,821 2.18
               Highways   21,977 4.66 14,258 7,719 13.27
               Air transportation (airports)   133,904 0.00 37 133,867 0.00
               Parking facilities   14,890 0.19 0 14,890 0.19
               Sea and inland port facilities   7,849 0.00 0 7,849 0.00
               Natural resources   32,643 0.00 32,065 578 0.00
               Parks and recreation   88,268 2.32 47,735 40,533 5.05
               Housing and community development   19,613 0.42 3,293 16,320 0.51
               Sewerage   239,720 0.82 126 239,594 0.82
               Solid waste management   75,583 3.26 231 75,352 3.27
               Other charges   358,530 2.82 134,984 223,546 4.52
           
          Miscellaneous general revenue   2,065,909 0.59 1,012,966 1,052,943 1.15
               Interest earnings   1,394,760 0.36 520,000 874,760 0.57
               Special assessments   3,699 12.71 0 3,699 12.71
               Sale of property   22,223 7.60 4,818 17,405 9.70
               Other general revenue   645,227 1.70 488,148 157,079 6.99
           
Utility revenue 1,078,121 0.32 0 1,078,121 0.32
     Water supply   644,515 0.51 0 644,515 0.51
     Electric power   347,117 0.16 0 347,117 0.16
     Gas supply   75,458 1.43 0 75,458 1.43
     Transit   11,031 0.00 0 11,031 0.00
           
Liquor store revenue   0 0.00 0 0 0.00
           
Insurance trust revenue   3,314,121 0.00 3,269,100 45,021 0.00
     Unemployment compensation   290,987 0.00 290,987 0 0.00
     Employee retirement   2,806,789 0.00 2,761,768 45,021 0.00
     Workers' compensation   216,345 0.00 216,345 0 0.00
     Other insurance trust revenue   0 0.00 0 0 0.00
           
 Expenditure1 20,420,819 0.23 14,777,655 8,893,929 0.53
           
By character and object:          
     Intergovernmental expenditure1 0 0.00 3,249,308 1,457 0.00
     Direct expenditure   20,420,819 0.23 11,528,347 8,892,472 0.53
          Current operations   14,267,665 0.20 7,852,470 6,415,195 0.45
          Capital outlay   2,956,118 1.19 1,511,235 1,444,883 2.44
               Construction   2,315,033 1.41 1,219,566 1,095,467 2.97
               Other capital outlay   641,085 2.09 291,669 349,416 3.83
           
          Assistance and subsidies   285,525 0.00 285,525 0 0.00
          Interest on debt   1,449,872 0.39 439,878 1,009,994 0.56
          Insurance benefits and repayments 1,461,639 0.00 1,439,239 22,400 0.00
          Exhibit: salaries & wages   6,195,469 0.25 2,627,372 3,568,097 0.44
           
Direct expenditure by function          
Direct expenditure 20,420,819 0.23 11,528,347 8,892,472 0.53
     Direct general expenditure   18,061,923 0.24 10,077,556 7,984,367 0.55
          Capital outlay   2,806,258 1.10 1,502,833 1,303,425 2.36
          Other direct general expenditure    15,255,665 0.19 8,574,723 6,680,942 0.42
           
          Education services:          
               Education   5,980,269 0.00 2,213,561 3,766,708 0.00
                     Capital outlay   722,205 0.00 244,930 477,275 0.00
                   Higher education   1,845,575 0.00 1,845,575 0 0.00
                         Capital outlay   227,047 0.00 227,047 0 0.00
                   Elementary & secondary education   3,766,708 0.00 0 3,766,708 0.00
                         Capital outlay   477,275 0.00 0 477,275 0.00
                   Other education   367,986 0.00 367,986 0 0.00
               Libraries   66,223 1.01 8,867 57,356 1.17
           
          Social services and income maintenance:          
               Public welfare   3,594,557 0.01 3,555,827 38,730 1.06
                    Cash assistance payments 145,130 0.00 145,130 0 0.00
                    Vendor payments   2,754,036 0.00 2,753,945 91 0.00
                    Other public welfare   695,391 0.06 656,752 38,639 1.06
               Hospitals   593,301 0.36 424,984 168,317 1.28
                    Capital outlay   9,568 21.84 7,479 2,089 100.01
               Health   502,329 3.05 238,425 263,904 5.80
               Social insurance administration    54,957 0.00 54,957 0 0.00
               Veterans' services   733 0.00 733 0 0.00
           
          Transportation:          
               Highways   1,580,873 0.64 1,290,815 290,058 3.51
                    Capital outlay   981,354 0.63 925,970 55,384 11.21
               Air transportation (airports) 374,479 0.01 947 373,532 0.01
               Parking facilities   8,460 0.25 0 8,460 0.25
               Sea and inland port facilities   11,205 0.00 0 11,205 0.00
               Transit subsidies   0 0.00 0 0 0.00
           
          Public safety:          
               Police protection   443,166 0.70 126,228 316,938 0.98
               Fire protection   194,419 1.69 0 194,419 1.69
               Correction   501,230 1.80 330,489 170,741 5.27
                    Capital outlay   63,569 5.15 29,186 34,383 9.53
               Protective inspection and regulation   127,955 0.07 119,769 8,186 1.12
           
          Environment and housing:          
               Natural resources   318,344 6.90 272,066 46,278 47.44
                    Capital outlay   82,070 26.70 59,809 22,261 98.43
               Parks and recreation   210,185 3.43 102,583 107,602 6.70
                    Capital outlay   47,733 8.32 30,775 16,958 23.41
               Housing and community development    160,229 7.75 20,813 139,416 8.90
               Sewerage   273,091 3.76 15,332 257,759 3.98
                    Capital outlay   83,910 12.16 998 82,912 12.30
               Solid waste management   141,383 2.75 32,210 109,173 3.56
                    Capital outlay   8,063 15.46 1,488 6,575 18.96
           
          Governmental administration:          
               Financial administration   302,659 0.44 252,801 49,858 2.64
               Judicial and legal   279,684 0.79 228,578 51,106 4.34
               General public buildings 60,842 9.61 0 60,842 9.61
               Other governmental administration    222,219 2.01 85,719 136,500 3.27
          Interest on general debt   1,375,160 0.41 439,878 935,282 0.60
           
          General expenditure, n.e.c.          
               Miscellaneous commercial activities   0 0.00 0 0 0.00
               Other and unallocable   683,971 1.85 261,974 421,997 2.99
           
     Utility expenditure 897,256 2.46 11,552 885,704 2.50
               Capital outlay   149,860 13.76 8,402 141,458 14.58
          Water supply   416,235 5.31 0 416,235 5.31
          Electric power   323,030 0.24 0 323,030 0.24
          Gas supply   66,890 0.61 0 66,890 0.61
          Transit   91,101 0.00 11,552 79,549 0.00
           
     Liquor store expenditure   1 0.00 0 1 0.00
           
     Insurance trust expenditure 1,461,639 0.00 1,439,239 22,400 0.00
          Unemployment compensation   223,106 0.00 223,106 0 0.00
          Employee retirement   1,001,168 0.00 978,768 22,400 0.00
          Workers' compensation   237,365 0.00 237,365 0 0.00
          Other insurance trust   0 0.00 0 0 0.00
           
 Debt outstanding   22,516,402 0.99 7,421,800 15,094,602 1.47
           
Short-term    92,451 4.27 0 92,451 4.27
Long-term    22,423,951 0.99 7,421,800 15,002,151 1.48
     Full faith and credit   1,931,872 1.22 0 1,931,872 1.22
     Nonguaranteed   20,492,079 1.09 7,421,800 13,070,279 1.70
           
Long-term debt by purpose          
     Public debt for private purposes   11,860,725 1.36 2,454,830 9,405,895 1.72
     Education   4,121,251 0.50 2,358,571 1,762,680 1.16
     Utilities   1,078,179 5.35 0 1,078,179 5.35
     Other   5,363,796 2.53 2,608,399 2,755,397 4.92
Long-term debt issued   3,193,086 1.70 1,423,606 1,769,480 3.06
Long-term debt retired   1,686,651 1.60 815,686 870,965 3.10
           
 Cash and security holdings   44,167,496 0.14 30,845,211 13,322,285 0.46
           
Insurance trust funds   22,171,157 0.00 21,833,202 337,955 0.00
     Unemployment compensation    674,168 0.00 674,168 0 0.00
     Employee retirement   21,488,109 0.00 21,150,154 337,955 0.00
     Workers' compensation   8,880 0.00 8,880 0 0.00
     Miscellaneous   0 0.00 0 0 0.00
           
Other than insurance trust funds            
     By purpose 21,996,339 0.28 9,012,009 12,984,330 0.47
          Offsets to debt   12,507,928 0.23 2,953,285 9,554,643 0.30
          Bond funds   2,905,524 4.32 2,132,804 772,720 16.24
          Other   6,582,887 1.88 3,925,920 2,656,967 4.66
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, 1999.
Personal income source: Survey of Current Business (October 2000) BEA, released September 12, 2000.

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