The U.S. Census Bureau
 
Table 2.  Summary of General Purpose Government Finances by Type 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 County County Municipal & Township Municipal & Township
government government government government
amount CV amount CV
1 2 3 4
 Revenue 272,100,086 0.15 398,366,263 0.29
     
  General revenue 268,269,954 0.16 331,856,347 0.33
     
Intergovernmental revenue 102,593,998 0.23 96,199,793 0.90
     From federal government 8,009,502 1.51 16,204,617 1.33
     From state government 89,454,808 0.18 71,069,153 1.20
     From local governments 5,129,688 2.69 8,926,023 1.85
     
General revenue from own sources   165,675,956 0.19 235,656,554 0.26
    Taxes   94,702,466 0.13 148,928,396 0.27
          Property 65,777,928 0.16 83,316,237 0.30
          Sales and gross receipts   20,508,564 0.27 37,269,113 0.61
               General sales   16,292,444 0.32 22,460,307 0.62
               Selective sales 4,216,120 0.36 14,808,806 1.24
                    Motor fuel 801,593 0.77 307,994 7.56
                    Alcoholic beverage 124,144 0.41 233,686 0.48
                    Tobacco products 61,668 0.32 262,968 0.29
                    Public utilities   1,222,437 0.40 9,016,186 1.83
                    Other selective sales   2,006,278 0.61 4,987,972 1.14
          Individual income   3,373,091 1.14 12,827,424 0.41
          Corporate income   - 0.00 2,984,590 0.00
          Motor vehicle license   840,269 1.24 529,306 0.69
          Other taxes   4,202,614 0.72 12,001,726 1.15
     
     Charges and miscellaneous general  revenue   70,973,490 0.42 86,728,158 0.48
          Current charges   50,927,101 0.52 58,303,536 0.57
               Education   2,485,608 0.74 807,134 0.52
                    Institutions  of higher education   1,360,938 0.59 272,316 0.00
                    School lunch sales (gross) 581,088 1.05 372,466 0.71
               Hospitals   20,219,940 1.24 6,635,213 1.40
               Highways   498,223 0.75 1,248,485 0.64
               Air transportation (airports)   1,996,032 0.37 5,864,781 0.10
               Parking facilities   109,411 0.12 1,267,742 1.82
               Sea and inland port facilities   218,376 0.18 932,157 1.44
               Natural resources   - 0.00 - 0.00
               Parks and recreation   1,065,479 0.43 3,829,148 0.85
               Housing and community development   190,924 0.34 1,652,721 3.47
               Sewerage   3,320,386 0.65 19,941,847 1.22
               Solid waste management   3,794,274 0.73 6,363,372 1.69
               Other charges   17,028,448 0.47 9,760,936 1.62
     
          Miscellaneous general revenue   20,046,389 0.60 28,424,622 0.98
               Interest earnings   8,926,764 0.75 10,739,395 1.44
               Special assessments   1,624,308 1.68 2,613,256 3.68
               Sale of property   220,089 7.64 704,060 8.22
               Other general revenue   9,275,228 1.05 14,367,911 1.58
     
Utility revenue 3,521,896 0.96 57,450,949 0.46
     Water supply   2,941,849 1.08 22,545,479 0.81
     Electric power   167,562 5.54 27,771,906 0.48
     Gas supply   28,838 1.44 4,357,558 2.08
     Transit   383,647 1.62 2,776,006 0.26
     
Liquor store revenue   416,765 1.26 403,434 1.51
     
Insurance trust revenue   -108,529 0.00 8,655,533 0.00
     Unemployment compensation   - 0.00 144,641 0.00
     Employee retirement   -108,529 0.00 8,510,892 0.00
     Workers' compensation   - 0.00 - 0.00
     Other insurance trust revenue   - 0.00 - 0.00
     
 Expenditure 278,127,372 0.17 422,991,645 0.41
     
By character and object:    
     Intergovernmental expenditure 12,697,872 0.69 10,881,365 0.76
     Direct expenditure   265,429,500 0.17 412,110,280 0.42
          Current operations   212,711,239 0.16 301,842,701 0.28
          Capital outlay   28,694,445 0.95 68,634,714 2.06
               Construction   20,063,752 1.07 54,573,221 2.33
               Other capital outlay   8,630,693 1.75 14,061,493 3.99
          Assistance and subsidies   7,678,165 0.21 1,501,324 0.54
          Interest on debt   11,399,562 0.51 22,488,685 0.61
          Insurance benefits and repayments 4,946,089 0.00 17,642,856 0.00
          Exhibit: Salaries and wages   95,761,441 0.18 132,402,761 0.41
     
    Direct expenditure by function 265,429,500 0.17 412,110,280 0.42
 Direct general expenditure   253,968,387 0.18 326,914,150 0.39
          Capital outlay   26,801,663 0.98 54,945,573 1.65
          Other direct general expenditure    227,166,724 0.15 271,968,577 0.28
     
    Education services:    
               Education   37,194,553 0.38 46,431,237 0.46
                    Capital outlay   3,325,545 3.24 4,382,871 4.58
                         Higher education   4,072,845 0.29 794,833 4.24
                              Capital outlay   296,787 2.65 59,855 56.31
                         Elementary & secondary   33,121,708 0.42 45,636,404 0.46
                              Capital outlay   3,028,758 3.50 4,323,016 4.58
                         Other education   - 0.00 - 0.00
               Libraries   2,078,400 0.40 4,270,415 4.12
     
    Social services and income maintenance:    
               Public welfare   30,938,295 0.17 10,218,358 0.25
                    Cash assistance payments 7,678,165 0.21 1,501,324 0.54
                    Vendor payments   2,068,059 0.91 1,355,830 0.60
                    Other public welfare   21,192,071 0.23 7,361,204 0.30
               Hospitals   24,626,330 0.99 10,992,489 1.01
                    Capital outlay   1,287,631 4.84 730,924 5.73
               Health   22,118,909 0.40 6,691,924 0.94
               Social insurance administration    - 0.00 8,967 0.00
               Veterans' services   - 0.00 - 0.00
     
    Transportation:    
               Highways   17,068,283 0.87 26,313,527 1.59
                    Capital outlay   5,573,430 2.45 10,225,887 3.61
               Air transportation (airports) 2,757,502 0.85 7,628,343 0.57
               Parking facilities   81,303 0.52 1,078,104 2.74
               Sea and inland port facilities   235,811 1.01 1,171,055 3.36
               Transit subsidies   24,606 0.53 243,747 0.68
     
    Public safety:    
               Police protection   16,636,143 0.29 40,864,865 0.36
               Fire protection   4,037,766 0.75 20,386,107 1.06
               Correction   15,550,143 0.35 2,983,254 0.70
                    Capital outlay   1,001,639 4.29 187,962 9.95
               Protective inspection and regulation   954,237 0.99 2,778,439 1.06
     
    Environment and housing:    
               Natural resources   2,535,649 0.69 329,061 6.97
                    Capital outlay   668,716 1.71 127,044 16.51
               Parks and recreation   5,946,694 0.54 17,393,613 1.66
                    Capital outlay   2,260,029 1.24 4,364,803 5.44
               Housing and community development    2,874,579 0.99 14,044,774 1.83
               Sewerage   4,227,714 0.91 21,078,764 1.41
                    Capital outlay   1,768,765 1.76 8,106,717 2.99
               Solid waste management   4,355,306 1.10 10,934,102 1.39
                    Capital outlay   503,614 5.23 561,900 8.45
     
    Governmental administration:    
               Financial administration   6,439,892 0.42 7,844,007 1.47
               Judicial and legal   13,487,183 0.42 4,028,362 1.08
               General public buildings 3,855,983 2.30 4,879,611 3.11
               Other governmental administration    6,235,190 0.90 9,042,324 2.34
     
    Interest on general debt   10,963,353 0.53 17,878,432 0.63
     
    General expenditure, n.e.c.    
               Miscellaneous commercial activities   66 0.00 53,943 3.31
               Other and unallocable   18,744,497 0.72 37,346,326 1.48
     
 Utility expenditure 6,175,257 0.93 67,187,538 1.63
               Capital outlay   1,892,782 1.90 13,689,059 7.64
          Water supply   4,085,552 1.37 27,460,159 3.80
          Electric power   169,562 4.36 27,126,650 1.02
          Gas supply   39,375 3.69 4,289,419 2.15
          Transit   1,880,768 0.46 8,311,310 0.27
     
 Liquor store expenditure   339,767 1.52 365,736 1.30
     
 Insurance trust expenditure 4,946,089 0.00 17,642,856 0.00
          Unemployment compensation   - 0.00 135,915 0.00
          Employee retirement   4,946,089 0.00 17,506,941 0.00
          Workers' compensation   - 0.00 - 0.00
          Other insurance trust   - 0.00 - 0.00
     
 Debt outstanding   210,892,766 0.41 456,647,553 0.41
     
Short-term    3,869,799 1.74 9,326,078 5.06
Long-term    207,022,967 0.42 447,321,475 0.41
     Full faith and credit   74,445,871 0.62 178,497,363 1.04
     Nonguaranteed   132,577,096 0.61 268,824,112 0.67
     
Long-term debt by purpose    
     Public debt for private purposes   69,686,351 0.46 57,899,577 1.76
     Education   15,057,786 1.25 22,363,848 1.97
     Utilities   9,604,963 3.70 95,336,107 0.42
     Other   112,673,867 0.62 271,721,943 0.55
     
Long-term debt issued   30,376,933 2.15 89,205,795 2.44
Long-term debt retired   21,214,919 1.82 57,562,199 2.16
     
 Cash and security holdings   283,689,407 0.30 521,983,138 0.36
     
Insurance trust funds   94,031,720 0.00 237,526,137 0.00
     Unemployment compensation    - 0.00 311,484 0.00
     Employee retirement   94,031,720 0.00 237,214,653 0.00
     Workers' compensation   - 0.00 - 0.00
     Miscellaneous   - 0.00 - 0.00
     
Other than insurance trust funds   189,657,687 0.45 284,457,001 0.66
          Offsets to debt   78,156,934 0.75 78,245,234 1.44
          Bond funds   21,244,480 1.12 47,138,978 3.14
          Other   90,256,273 0.65 159,072,789 0.87
Abbreviations and symbols:  -  zero or rounds to zero;  (NA)   not available;  (X)   not applicable

__
Source: U.S. Census Bureau, Governments Division
Created: April 19 2005
Last Revised: May 05 2005