Table 1.  State and Local Government Finances by Level of Government and by State: 2003-04
(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	State & local	State	Local	Local
	government	government	government	government	government
	amount	CV	amount	amount1	CV
	1	2	3	4	5
Population (July 2004, in thousands)	293,657	(X)	293,103	293,657	(X)
Revenue1	2,435,083,546	0.03	1,586,665,043	1,247,463,272	0.07
General revenue1	1,889,740,590	0.04	1,194,055,987	1,094,729,372	0.08
Intergovernmental revenue1	425,682,586	0.07	394,613,110	430,114,245	0.09
From Federal Government	425,682,586	0.07	374,693,902	50,988,684	0.55
From State government1	(1)	(X)	-	379,125,561	0.07
From local governments1	(1)	(X)	19,919,208	(1)	(X)
General revenue from own sources	1,464,058,004	0.05	799,442,877	664,615,127	0.11
Taxes	1,010,277,275	0.03	590,413,778	419,863,497	0.08
Property	318,242,461	0.08	10,714,030	307,528,431	0.08
Sales and gross receipts	360,628,892	0.05	293,325,737	67,303,155	0.28
General sales	244,891,334	0.06	197,948,848	46,942,486	0.34
Selective sales	115,737,558	0.12	95,376,889	20,360,669	0.69
Motor fuel	34,943,572	0.06	33,762,419	1,181,153	1.72
Alcoholic beverage	4,985,706	0.06	4,593,296	392,410	0.78
Tobacco products	12,625,780	0.02	12,303,265	322,515	0.87
Public utilities	21,426,576	0.52	10,709,176	10,717,400	1.04
Other selective sales	41,755,924	0.17	34,008,733	7,747,191	0.94
Individual income	215,214,667	0.04	196,255,135	18,959,532	0.48
Corporate income	33,715,793	0.00	30,229,037	3,486,756	0.00
Motor vehicle license	18,708,983	0.06	17,336,128	1,372,855	0.77
Other taxes	63,766,479	0.19	42,553,711	21,212,768	0.57
Charges and miscellaneous general  revenue	453,780,729	0.15	209,029,099	244,751,630	0.27
Current charges	288,642,056	0.12	114,842,943	173,799,113	0.20
Education	84,420,332	0.02	64,289,876	20,130,456	0.09
Institutions  of higher education	71,780,086	0.02	63,422,617	8,357,469	0.13
School lunch sales (gross)	6,325,976	0.06	21,333	6,304,643	0.06
Hospitals	72,651,685	0.23	26,480,299	46,171,386	0.37
Highways	8,990,906	0.26	5,532,737	3,458,169	0.68
Air transportation (airports)	13,345,008	0.86	931,205	12,413,803	0.93
Parking facilities	1,539,919	0.48	-	1,539,919	0.48
Sea and inland port facilities	3,106,806	1.25	879,311	2,227,495	1.74
Natural resources	3,263,808	1.27	2,344,080	919,728	4.52
Parks and recreation	7,981,517	0.66	1,328,278	6,653,239	0.79
Housing and community development	4,770,475	0.47	577,881	4,192,594	0.53
Sewerage	29,792,233	0.43	38,808	29,753,425	0.44
Solid waste management	12,082,997	0.36	422,221	11,660,776	0.37
Other charges	46,696,370	0.46	12,018,247	34,678,123	0.62
Miscellaneous general revenue	165,138,673	0.36	94,186,156	70,952,517	0.84
Interest earnings	53,194,258	0.60	28,413,569	24,780,689	1.29
Special assessments	6,452,745	2.28	722,143	5,730,602	2.57
Sale of property	1,959,553	4.70	689,975	1,269,578	7.26
Other general revenue	103,532,117	0.36	64,360,469	39,171,648	0.95
Utility revenue	108,356,776	0.15	12,954,913	95,401,863	0.17
Water supply	36,087,197	0.37	181,780	35,905,417	0.38
Electric power	55,980,481	0.15	10,802,492	45,177,989	0.18
Gas supply	6,505,748	0.70	11,858	6,493,890	0.70
Transit	9,783,350	0.09	1,958,783	7,824,567	0.11
Liquor store revenue	5,697,609	0.18	4,865,703	831,906	1.23
Insurance trust revenue	431,288,571	0.04	374,788,440	56,500,131	0.27
Unemployment compensation	38,361,503	0.00	38,229,928	131,575	0.00
Employee retirement	365,264,812	0.04	308,896,256	56,368,556	0.27
Workers' compensation	21,757,876	0.00	21,757,876	-	0.00
Other insurance trust revenue	5,904,380	0.00	5,904,380	-	0.00
Expenditure1	2,265,050,989	0.08	1,406,175,267	1,257,580,779	0.15
By character and object:
Intergovernmental expenditure1	4,720,728	0.00	389,706,202	13,719,583	0.34
Direct expenditure	2,260,330,261	0.08	1,016,469,065	1,243,861,196	0.15
Current operations	1,662,509,944	0.07	691,651,637	970,858,307	0.12
Capital outlay	269,975,861	0.38	90,950,079	179,025,782	0.57
Construction	209,394,612	0.45	73,372,464	136,022,148	0.69
Other capital outlay	60,581,249	0.50	17,577,615	43,003,634	0.70
Assistance and subsidies	36,921,993	0.03	28,104,471	8,817,522	0.11
Interest on debt	93,517,696	0.40	34,623,718	58,893,978	0.64
Insurance benefits and repayments	197,404,767	0.03	171,139,160	26,265,607	0.24
Exhibit: Salaries and wages	666,041,219	0.05	185,827,096	480,214,123	0.06
Direct expenditure by function	2,260,330,261	0.08	1,016,469,065	1,243,861,196	0.15
Direct general expenditure	1,903,193,872	0.08	819,729,574	1,083,464,298	0.14
Capital outlay	232,523,093	0.41	85,731,560	146,791,533	0.65
Other direct general expenditure	1,670,670,779	0.05	733,998,014	936,672,765	0.09
Education services:
Education	655,360,569	0.02	180,984,373	474,376,196	0.03
Capital outlay	74,597,452	0.12	19,631,972	54,965,480	0.17
Higher education	173,085,919	0.01	144,913,364	28,172,555	0.04
Capital outlay	21,121,480	0.03	18,417,326	2,704,154	0.22
Elementary & secondary	452,054,913	0.03	5,851,272	446,203,641	0.03
Capital outlay	52,977,198	0.17	715,872	52,261,326	0.17
Other education	30,219,737	0.00	30,219,737	-	0.00
Libraries	9,200,507	1.09	413,210	8,787,297	1.15
Social services and income maintenance:
Public welfare	335,256,981	0.03	291,968,477	43,288,504	0.20
Cash assistance payments	20,934,244	0.05	12,116,722	8,817,522	0.11
Vendor payments	246,301,685	0.01	241,622,633	4,679,052	0.31
Other public welfare	68,021,052	0.13	38,229,122	29,791,930	0.29
Hospitals	96,551,290	0.14	40,010,609	56,540,681	0.25
Capital outlay	5,496,448	0.58	1,855,595	3,640,853	0.88
Health	63,124,983	0.18	29,607,928	33,517,055	0.34
Employment security administration	4,679,164	0.00	4,673,666	5,498	0.00
Veterans' services	1,503,741	0.00	1,503,741	-	0.00
Transportation:
Highways	118,178,669	0.29	72,193,925	45,984,744	0.76
Capital outlay	65,964,254	0.45	48,565,972	17,398,282	1.71
Air transportation (airports)	18,030,571	0.55	1,505,384	16,525,187	0.60
Parking facilities	1,335,985	1.52	-	1,335,985	1.52
Sea and inland port facilities	4,046,647	0.99	1,174,754	2,871,893	1.39
Transit subsidies	366,659	0.18	102,746	263,913	0.25
Public safety:
Police protection	69,707,152	0.28	9,471,421	60,235,731	0.33
Fire protection	28,329,880	0.57	-	28,329,880	0.57
Correction	56,521,294	0.11	36,963,199	19,558,095	0.31
Capital outlay	2,514,907	1.59	1,412,231	1,102,676	3.62
Protective inspection and regulation	11,498,035	1.41	7,732,294	3,765,741	4.31
Environment and housing:
Natural resources	23,298,710	0.25	17,226,435	6,072,275	0.95
Capital outlay	4,656,825	0.58	2,957,389	1,699,436	1.59
Parks and recreation	30,467,479	0.54	4,571,086	25,896,393	0.64
Capital outlay	7,866,040	1.63	945,338	6,920,702	1.86
Housing and community development	37,220,818	1.56	4,272,765	32,948,053	1.76
Sewerage	35,534,720	0.65	1,568,447	33,966,273	0.68
Capital outlay	14,067,675	1.43	881,186	13,186,489	1.53
Solid waste management	20,372,797	0.37	2,951,911	17,420,886	0.43
Capital outlay	1,799,209	2.54	315,059	1,484,150	3.08
Governmental administration:
Financial administration	36,162,579	0.18	21,386,771	14,775,808	0.44
Judicial and legal	32,992,797	0.10	15,323,722	17,669,075	0.18
General public buildings	11,763,059	0.81	2,776,616	8,986,443	1.06
Other governmental administration	19,822,730	0.77	3,965,509	15,857,221	0.96
Interest on general debt	81,723,063	0.46	32,953,170	48,769,893	0.77
General expenditure, n.e.c.:
Miscellaneous commercial activities	352,184	0.46	289,659	62,525	2.59
Other and unallocable	99,790,809	0.66	34,137,756	65,653,053	1.01
Utility expenditure	155,058,718	0.61	21,676,258	133,382,460	0.71
Capital outlay	37,431,977	0.60	5,210,752	32,221,225	0.70
Water supply	44,806,244	1.22	531,241	44,275,003	1.23
Electric power	59,298,836	1.17	12,297,893	47,000,943	1.48
Gas supply	6,716,951	2.40	9,308	6,707,643	2.40
Transit	44,236,687	0.36	8,837,816	35,398,871	0.46
Liquor store expenditure	4,672,904	1.17	3,924,073	748,831	7.29
Insurance trust expenditure	197,404,767	0.03	171,139,160	26,265,607	0.24
Unemployment compensation	43,277,644	0.00	43,173,792	103,852	0.00
Employee retirement	137,537,435	0.05	111,375,680	26,161,755	0.24
Workers' compensation	12,299,795	0.00	12,299,795	-	0.00
Other insurance trust	4,289,893	0.00	4,289,893	-	0.00
Debt outstanding	1,951,660,559	0.31	754,150,391	1,197,510,168	0.50
Short-term	38,374,375	1.10	13,736,139	24,638,236	1.71
Long-term	1,913,286,184	0.31	740,414,252	1,172,871,932	0.50
Full faith and credit	751,034,857	0.43	209,384,569	541,650,288	0.60
Nonguaranteed	1,162,251,327	0.43	531,029,683	631,221,644	0.79
Long-term debt by purpose:
Public debt for private purposes	448,359,211	0.96	268,376,995	179,982,216	2.39
Education	406,693,192	0.39	122,592,638	284,100,554	0.55
Utilities	243,792,258	0.44	37,883,463	205,908,795	0.52
Other	814,441,523	0.45	311,561,156	502,880,367	0.72
Long-term debt issued	346,812,785	0.32	158,351,095	188,461,690	0.58
Long-term debt retired	241,111,048	0.34	107,120,629	133,990,419	0.61
Cash and security holdings	4,120,062,449	0.10	2,930,136,300	1,189,926,149	0.34
Insurance trust funds	2,550,489,478	0.03	2,142,907,100	407,582,378	0.20
Unemployment compensation	24,097,478	0.00	23,794,035	303,443	0.00
Employee retirement	2,451,636,718	0.03	2,044,357,783	407,278,935	0.20
Workers' compensation	68,478,487	0.00	68,478,487	-	0.00
Miscellaneous	6,276,795	0.00	6,276,795	-	0.00
Other than insurance trust funds	1,569,572,971	0.25	787,229,200	782,343,771	0.50
By purpose:
Offsets to debt	563,707,570	0.77	328,219,839	235,487,731	1.84
Bond funds	160,524,729	0.87	33,692,607	126,832,122	1.10
Other	845,340,672	0.17	425,316,754	420,023,918	0.34
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (X)   not applicable
n.e.c. = "not elsewhere classified"
Population source: Internet table. Population Estimates Program, released December 31, 2005.