The U.S. Census Bureau
 
Table 1.  Summary of State and Local Government Finances by Level of Government: 2002-03
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning of abbreviations and symbols, see note below table.)
Description State & local State & local  State  Local  Local
government government government government government
amount1 CV amount2 amount1 CV
1 2 3 4 5
 Revenue1 2,047,337,010 0.05 1,295,658,820 1,140,632,643 0.11
       
  General revenue1 1,763,211,760 0.05 1,112,349,024 1,039,817,189 0.12
       
Intergovernmental revenue1 389,263,567 0.10 361,617,049 416,600,971 0.23
     From federal government 389,263,567 0.10 343,307,800 45,955,767 0.84
     From state government (X) (X) (X) 370,645,204 0.24
     From local governments1 (X) (X) 18,309,249 (X) (X)
       
General revenue from own sources   1,373,948,193 0.05 750,731,975 623,216,218 0.12
    Taxes   938,971,754 0.05 548,990,867 389,980,887 0.11
          Property 296,683,185 0.10 10,470,510 286,212,675 0.10
          Sales and gross receipts   337,786,567 0.07 273,811,221 63,975,346 0.37
               General sales   229,222,301 0.06 184,596,707 44,625,594 0.33
               Selective sales 108,564,266 0.17 89,214,514 19,349,752 0.95
                    Motor fuel 33,378,664 0.07 32,269,077 1,109,587 2.16
                    Alcoholic beverage 4,756,547 0.03 4,398,717 357,830 0.34
                    Tobacco products 11,806,700 0.01 11,482,064 324,636 0.25
                    Public utilities   21,014,692 0.79 10,557,058 10,457,634 1.58
                    Other selective sales   37,607,663 0.15 30,507,598 7,100,065 0.82
          Individual income   199,407,020 0.03 181,932,513 17,474,507 0.38
          Corporate income   31,369,064 0.00 28,384,474 2,984,590 0.00
          Motor vehicle license   17,379,042 0.07 16,009,467 1,369,575 0.85
          Other taxes   56,346,876 0.25 38,382,682 17,964,194 0.79
       
     Charges and miscellaneous general  revenue   434,976,439 0.13 201,741,108 233,235,331 0.24
          Current charges   269,560,428 0.17 106,356,917 163,203,511 0.27
               Education   78,522,007 0.03 60,214,863 18,307,144 0.11
                    Institutions  of higher education   66,831,362 0.02 59,391,624 7,439,738 0.17
                    School lunch sales (gross) 6,074,010 0.11 18,511 6,055,499 0.11
               Hospitals   68,926,691 0.40 24,131,106 44,795,585 0.62
               Highways   8,502,629 0.13 5,350,911 3,151,718 0.34
               Air transportation (airports)   12,758,630 0.08 870,608 11,888,022 0.09
               Parking facilities   1,448,631 1.63 0 1,448,631 1.63
               Sea and inland port facilities   2,930,095 1.28 808,936 2,121,159 1.77
               Natural resources   3,017,634 0.81 2,160,399 857,235 2.84
               Parks and recreation   7,342,012 0.47 1,202,478 6,139,534 0.56
               Housing and community development   4,589,371 1.80 564,915 4,024,456 2.05
               Sewerage   28,236,940 0.89 27,062 28,209,878 0.89
               Solid waste management   11,559,395 1.05 415,963 11,143,432 1.09
               Other charges   41,726,393 0.43 10,609,676 31,116,717 0.58
       
          Miscellaneous general revenue   165,416,011 0.20 95,384,191 70,031,820 0.47
               Interest earnings   58,316,949 0.36 29,730,088 28,586,861 0.73
               Special assessments   5,808,240 2.67 305,755 5,502,485 2.82
               Sale of property   1,773,033 3.46 608,249 1,164,784 5.27
               Other general revenue   99,517,789 0.28 64,740,099 34,777,690 0.79
       
Utility revenue 103,050,084 0.26 12,517,945 90,532,139 0.30
     Water supply   34,736,304 0.56 178,486 34,557,818 0.56
     Electric power   53,938,073 0.25 10,634,200 43,303,873 0.31
     Gas supply   5,390,996 1.68 12,418 5,378,578 1.69
     Transit   8,984,711 0.11 1,692,841 7,291,870 0.13
       
Liquor store revenue   5,338,191 0.15 4,517,992 820,199 0.99
       
Insurance trust revenue   175,736,975 0.00 166,273,859 9,463,116 0.00
     Unemployment compensation   35,335,145 0.00 35,190,504 144,641 0.00
     Employee retirement   120,157,003 0.00 110,838,528 9,318,475 0.00
     Workers' compensation   16,122,680 0.00 16,122,680 - 0.00
     Other insurance trust revenue   4,122,147 0.00 4,122,147 - 0.00
       
 Expenditure1 2,164,176,141 0.09 1,359,048,379 1,194,931,825 0.15
       
By character and object:      
     Intergovernmental expenditure1 4,403,863 0.00 382,196,570 12,011,356 0.18
     Direct expenditure   2,159,772,278 0.09 976,851,809 1,182,920,469 0.16
          Current operations   1,579,289,974 0.06 656,989,385 922,300,589 0.10
          Capital outlay   263,197,924 0.57 91,942,748 171,255,176 0.88
               Construction   203,035,498 0.69 72,374,446 130,661,052 1.08
               Other capital outlay   60,162,426 1.45 19,568,302 40,594,124 2.14
          Assistance and subsidies   35,080,458 0.05 25,900,969 9,179,489 0.20
          Interest on debt   88,940,431 0.22 33,039,976 55,900,455 0.35
          Insurance benefits and repayments 193,263,491 0.00 168,978,731 24,284,760 0.00
          Exhibit: Salaries and wages   647,211,293 0.09 183,385,651 463,825,642 0.13
       
    Direct expenditure by function 2,159,772,278 0.09 976,851,809 1,182,920,469 0.16
 Direct general expenditure   1,817,512,846 0.08 781,771,632 1,035,741,214 0.14
     Capital outlay   228,650,491 0.46 84,850,025 143,800,466 0.73
     Other direct general expenditure    1,588,862,355 0.06 696,921,607 891,940,748 0.10
       
    Education services:      
         Education   621,335,418 0.04 170,685,136 450,650,282 0.06
                Capital outlay   70,813,428 0.32 17,726,617 53,086,811 0.43
             Higher education   164,186,932 0.02 137,348,890 26,838,042 0.15
                Capital outlay   19,044,341 0.18 16,432,596 2,611,745 1.33
             Elementary & secondary   428,503,200 0.06 4,690,960 423,812,240 0.06
                Capital outlay   51,117,888 0.44 642,822 50,475,066 0.45
             Other education   28,645,286 0.00 28,645,286 - 0.00
         Libraries   8,910,972 2.21 406,605 8,504,367 2.32
       
    Social services and income maintenance:      
         Public welfare   306,462,913 0.02 265,105,246 41,357,667 0.15
            Cash assistance payments 20,660,581 0.09 11,481,092 9,179,489 0.20
            Vendor payments   216,757,197 0.01 213,333,308 3,423,889 0.70
             Other public welfare   69,045,135 0.08 40,290,846 28,754,289 0.19
         Hospitals   93,174,786 0.29 38,023,085 55,151,701 0.49
            Capital outlay   5,588,687 1.51 2,012,142 3,576,545 2.36
         Health   61,703,413 0.20 30,350,695 31,352,718 0.39
         Social insurance administration    5,267,050 0.00 5,258,083 8,967 0.00
         Veterans' services   1,016,563 0.00 1,016,563 - 0.00
       
    Transportation:      
         Highways   117,695,877 0.39 72,454,881 45,240,996 1.01
             Capital outlay   65,522,547 0.61 48,718,935 16,803,612 2.40
         Air transportation (airports) 17,045,966 1.17 1,564,580 15,481,386 1.29
         Parking facilities   1,194,571 2.49 0 1,194,571 2.49
         Sea and inland port facilities   5,874,611 0.90 1,150,073 4,724,538 1.12
         Transit subsidies   443,524 0.43 175,171 268,353 0.72
       
    Public safety:      
         Police protection   67,361,388 0.23 9,860,380 57,501,008 0.27
         Fire protection   27,854,042 1.43 0 27,854,042 1.43
         Correction   55,471,298 0.11 36,937,901 18,533,397 0.32
              Capital outlay   2,794,913 1.68 1,605,312 1,189,601 3.95
         Protective inspection and regulation   11,592,515 0.27 7,859,839 3,732,676 0.83
       
    Environment and housing:      
          Natural resources   22,808,126 0.22 17,109,575 5,698,551 0.88
              Capital outlay   4,244,258 0.64 2,788,468 1,455,790 1.87
         Parks and recreation   31,764,695 0.99 4,636,036 27,128,659 1.16
             Capital outlay   9,223,625 2.96 1,097,807 8,125,818 3.36
         Housing and community development    35,275,305 1.22 4,607,676 30,667,629 1.40
         Sewerage   32,539,728 0.96 1,002,809 31,536,919 0.99
             Capital outlay   12,466,760 2.05 404,704 12,062,056 2.12
         Solid waste management   19,183,332 0.85 2,692,719 16,490,613 0.98
             Capital outlay   1,465,908 3.90 205,894 1,260,014 4.53
       
    Governmental administration:      
          Financial administration   34,910,963 0.34 20,627,064 14,283,899 0.83
         Judicial and legal   32,460,282 0.24 14,944,737 17,515,545 0.45
         General public buildings 11,951,316 1.47 3,215,722 8,735,594 2.02
         Other governmental administration    19,335,500 1.15 4,057,986 15,277,514 1.46
       
    Interest on general debt   77,277,119 0.23 31,294,763 45,982,356 0.38
       
    General expenditure, n.e.c.      
         Miscellaneous commercial activities   366,020 0.49 312,011 54,009 3.31
         Other and unallocable   97,235,553 0.59 36,422,296 60,813,257 0.95
       
 Utility expenditure 144,593,923 0.77 22,404,931 122,188,992 0.91
            Capital outlay   34,538,268 3.06 7,083,640 27,454,628 3.85
     Water supply   43,260,324 2.46 352,719 42,907,605 2.48
     Electric power   54,355,187 0.50 11,348,630 43,006,557 0.64
     Gas supply   5,300,278 1.74 9,998 5,290,280 1.74
     Transit   41,678,134 0.06 10,693,584 30,984,550 0.08
       
 Liquor store expenditure   4,402,018 0.16 3,696,515 705,503 1.00
       
 Insurance trust expenditure 193,263,491 0.00 168,978,731 24,284,760 0.00
      Unemployment compensation   51,546,519 0.00 51,410,604 135,915 0.00
      Employee retirement   127,197,464 0.00 103,048,619 24,148,845 0.00
      Workers' compensation   11,224,042 0.00 11,224,042 - 0.00
      Other insurance trust   3,295,466 0.00 3,295,466 - 0.00
       
 Debt outstanding   1,812,666,705 0.12 697,929,028 1,114,737,677 0.20
       
Short-term    40,469,575 1.76 16,133,156 24,336,419 2.92
Long-term    1,772,197,130 0.12 681,795,872 1,090,401,258 0.20
     Full faith and credit   675,469,843 0.34 179,372,361 496,097,482 0.46
     Nonguaranteed   1,096,727,287 0.20 502,423,511 594,303,776 0.37
       
Long-term debt by purpose      
     Public debt for private purposes   431,361,173 0.25 267,277,642 164,083,531 0.67
     Education   362,034,544 0.15 105,855,516 256,179,028 0.22
     Utilities   238,408,191 0.36 36,116,328 202,291,863 0.43
     Other   740,393,222 0.23 272,546,386 467,846,836 0.36
       
Long-term debt issued   345,784,424 0.73 148,847,731 196,936,693 1.27
Long-term debt retired   215,217,599 0.88 85,940,341 129,277,258 1.47
       
 Cash and security holdings   3,696,072,301 0.06 2,594,215,994 1,101,856,307 0.21
       
Insurance trust funds   2,215,125,509 0.00 1,859,116,896 356,008,613 0.00
     Unemployment compensation    29,107,462 0.00 28,795,978 311,484 0.00
     Employee retirement   2,125,232,430 0.00 1,769,535,301 355,697,129 0.00
     Workers' compensation   59,350,523 0.00 59,350,523 - 0.00
     Miscellaneous   1,435,094 0.00 1,435,094 - 0.00
       
Other than insurance trust funds   1,480,946,792 0.16 735,099,098 745,847,694 0.31
     Offsets to debt   529,537,409 0.25 315,588,433 213,948,976 0.61
     Bond funds   164,755,270 0.96 35,557,444 129,197,826 1.22
     Other   786,654,113 0.22 383,953,221 402,700,892 0.43
1Duplicative intergovernmental transactions are excluded.
2State governments have universe coverage and CV's are not applicable.
Abbreviations and symbols:  -  zero or rounds to zero;  (NA)   not available;  (X)   not applicable

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Source: U.S. Census Bureau, Governments Division
Created: May 05 2005
Last Revised: May 05 2005