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 & local	State & local	State	Local	Local
	government	government	government	government	government
	amount1	CV	amount	amount1	CV
	1	2	3	4	5
Revenue1	2,434,155,253	0.03	1,586,764,225	1,247,707,253	0.07
General revenue1	1,887,396,886	0.04	1,192,741,245	1,094,971,866	0.08
Intergovernmental revenue1	423,111,707	0.07	393,466,573	429,961,359	0.09
From Federal Government	423,111,707	0.07	373,513,047	49,598,660	0.56
From State government1	(X)	(X)	-	380,362,699	0.07
From local governments1	(X)	(X)	19,953,526	(X)	(X)
General revenue from own sources	1,464,285,179	0.05	799,274,672	665,010,507	0.11
Taxes	1,010,545,571	0.03	590,404,186	420,141,385	0.08
Property	317,941,413	0.08	10,714,030	307,227,383	0.08
Sales and gross receipts	361,026,946	0.05	293,287,340	67,739,606	0.28
General sales	245,342,513	0.06	197,948,848	47,393,665	0.34
Selective sales	115,684,433	0.12	95,338,492	20,345,941	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	21,347,791	0.52	10,614,062	10,733,729	1.04
Other selective sales	41,781,584	0.17	34,065,450	7,716,134	0.94
Individual income	215,214,769	0.04	196,255,135	18,959,634	0.48
Corporate income	33,715,793	0	30,229,037	3,486,756	0
Motor vehicle license	18,740,756	0.06	17,336,128	1,404,628	0.76
Other taxes	63,905,894	0.19	42,582,516	21,323,378	0.56
Charges and miscellaneous general  revenue	453,739,608	0.15	208,870,486	244,869,122	0.27
Current charges	287,835,781	0.12	113,880,725	173,955,056	0.2
Education	83,426,637	0.02	63,297,881	20,128,756	0.09
Institutions  of higher education	70,706,818	0.02	62,349,349	8,357,469	0.13
School lunch sales (gross)	6,324,185	0.06	21,333	6,302,852	0.06
Hospitals	73,273,341	0.23	26,565,541	46,707,800	0.36
Highways	8,925,981	0.26	5,467,812	3,458,169	0.68
Air transportation (airports)	13,444,453	0.86	964,051	12,480,402	0.92
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	3,211,457	1.3	2,291,729	919,728	4.52
Parks and recreation	7,523,335	0.7	1,332,702	6,190,633	0.85
Housing and community development	4,761,858	0.47	559,803	4,202,055	0.53
Sewerage	29,805,737	0.43	35,584	29,770,153	0.44
Solid waste management	12,088,976	0.36	421,733	11,667,243	0.37
Other charges	46,727,281	0.46	12,064,578	34,662,703	0.62
Miscellaneous general revenue	165,903,827	0.36	94,989,761	70,914,066	0.84
Interest earnings	53,523,077	0.6	28,839,487	24,683,590	1.3
Special assessments	6,311,054	2.33	722,143	5,588,911	2.63
Sale of property	2,086,761	4.42	807,864	1,278,897	7.21
Other general revenue	103,982,935	0.36	64,620,267	39,362,668	0.94
Utility revenue	109,158,263	0.15	13,754,913	95,403,350	0.17
Water supply	36,087,197	0.37	181,780	35,905,417	0.38
Electric power	56,780,481	0.15	11,602,492	45,177,989	0.18
Gas supply	6,505,748	0.7	11,858	6,493,890	0.7
Transit	9,784,837	0.09	1,958,783	7,826,054	0.11
Liquor store revenue	5,772,609	0.18	4,940,703	831,906	1.23
Insurance trust revenue	431,827,495	0.04	375,327,364	56,500,131	0.27
Unemployment compensation	38,361,503	0	38,229,928	131,575	0
Employee retirement	365,318,498	0.04	308,949,942	56,368,556	0.27
Workers' compensation	21,774,727	0	21,774,727	-	0
Other insurance trust revenue	6,372,767	0	6,372,767	-	0
Expenditure1	2,266,647,123	0.08	1,404,968,451	1,259,075,431	0.15
By character and object:
Intergovernmental expenditure1	4,627,356	0	388,559,152	13,464,963	0.34
Direct expenditure	2,262,019,767	0.08	1,016,409,299	1,245,610,468	0.15
Current operations	1,663,978,125	0.07	692,254,920	971,723,205	0.12
Capital outlay	269,097,502	0.38	89,320,155	179,777,347	0.57
Construction	207,787,652	0.45	71,015,703	136,771,949	0.69
Other capital outlay	61,309,850	0.49	18,304,452	43,005,398	0.7
Assistance and subsidies	37,494,732	0.03	28,677,210	8,817,522	0.11
Interest on debt	93,607,481	0.4	34,580,694	59,026,787	0.64
Insurance benefits and repayments	197,841,927	0.03	171,576,320	26,265,607	0.24
Exhibit: Salaries and wages	665,671,834	0.05	185,354,151	480,317,683	0.06
Direct expenditure by function	2,262,019,767	0.08	1,016,409,299	1,245,610,468	0.15
Direct general expenditure	1,903,915,350	0.08	819,428,269	1,084,487,081	0.14
Capital outlay	231,441,039	0.41	84,321,250	147,119,789	0.65
Other direct general expenditure	1,672,474,311	0.05	735,107,019	937,367,292	0.09
Education services:
Education	655,182,258	0.02	180,754,260	474,427,998	0.03
Capital outlay	74,652,485	0.12	19,622,406	55,030,079	0.17
Higher education	172,650,317	0.01	144,477,762	28,172,555	0.04
Capital outlay	21,112,090	0.03	18,407,936	2,704,154	0.22
Elementary & secondary	451,941,481	0.03	5,686,038	446,255,443	0.03
Capital outlay	53,041,772	0.17	715,847	52,325,925	0.17
Other education	30,590,460	0	30,590,460	-	0
Libraries	9,288,583	1.08	420,198	8,868,385	1.14
Social services and income maintenance:
Public welfare	335,977,040	0.03	293,187,605	42,789,435	0.2
Cash assistance payments	21,351,725	0.05	12,534,203	8,817,522	0.11
Vendor payments	246,917,309	0.01	242,538,257	4,379,052	0.33
Other public welfare	67,708,006	0.13	38,115,145	29,592,861	0.29
Hospitals	96,570,031	0.14	39,933,798	56,636,233	0.24
Capital outlay	5,498,232	0.58	1,857,379	3,640,853	0.88
Health	64,373,318	0.18	30,291,729	34,081,589	0.34
Employment security administration	4,363,626	0	4,358,128	5,498	0
Veterans' services	1,503,822	0	1,503,822	-	0
Transportation:
Highways	117,215,296	0.3	70,922,753	46,292,543	0.75
Capital outlay	65,072,098	0.46	47,513,625	17,558,473	1.69
Air transportation (airports)	18,106,573	0.55	1,505,576	16,600,997	0.6
Parking facilities	1,334,990	1.52	-	1,334,990	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	70,088,308	0.28	9,495,527	60,592,781	0.33
Fire protection	28,990,555	0.56	-	28,990,555	0.56
Correction	56,326,158	0.11	36,874,369	19,451,789	0.31
Capital outlay	2,516,638	1.59	1,411,257	1,105,381	3.61
Protective inspection and regulation	11,494,126	1.41	7,722,837	3,771,289	4.3
Environment and housing:
Natural resources	23,249,899	0.25	17,222,919	6,026,980	0.96
Capital outlay	4,651,056	0.58	2,957,357	1,693,699	1.6
Parks and recreation	30,498,355	0.54	4,550,636	25,947,719	0.64
Capital outlay	7,966,745	1.61	1,047,018	6,919,727	1.86
Housing and community development	37,235,749	1.56	4,443,759	32,791,990	1.77
Sewerage	34,930,295	0.66	1,043,941	33,886,354	0.68
Capital outlay	13,666,028	1.48	423,477	13,242,551	1.52
Solid waste management	20,361,560	0.37	2,951,788	17,409,772	0.43
Capital outlay	1,820,822	2.51	315,059	1,505,763	3.03
Governmental administration:
Financial administration	34,675,120	0.19	20,025,390	14,649,730	0.45
Judicial and legal	33,054,300	0.1	15,509,060	17,545,240	0.19
General public buildings	11,335,899	0.84	2,726,465	8,609,434	1.11
Other governmental administration	21,001,539	0.72	4,103,905	16,897,634	0.9
Interest on general debt	81,811,896	0.46	32,909,434	48,902,462	0.77
General expenditure, n.e.c.:
Miscellaneous commercial activities	348,652	0.46	286,127	62,525	2.59
Other and unallocable	100,184,096	0.66	35,406,743	64,777,353	1.02
Utility expenditure	155,589,586	0.61	21,480,637	134,108,949	0.71
Capital outlay	37,635,672	0.6	4,991,138	32,644,534	0.69
Water supply	44,647,999	1.22	303,649	44,344,350	1.23
Electric power	59,971,966	1.16	12,291,874	47,680,092	1.45
Gas supply	6,716,951	2.4	9,308	6,707,643	2.4
Transit	44,252,670	0.36	8,875,806	35,376,864	0.46
Liquor store expenditure	4,672,904	1.17	3,924,073	748,831	7.29
Insurance trust expenditure	197,841,927	0.03	171,576,320	26,265,607	0.24
Unemployment compensation	43,277,644	0	43,173,792	103,852	0
Employee retirement	137,659,039	0.05	111,497,284	26,161,755	0.24
Workers' compensation	12,609,748	0	12,609,748	-	0
Other insurance trust	4,295,496	0	4,295,496	-	0
Debt outstanding	1,976,588,063	0.3	779,542,249	1,197,045,814	0.5
Short-term	38,288,917	1.1	13,555,129	24,733,788	1.7
Long-term	1,938,299,146	0.3	765,987,120	1,172,312,026	0.5
Full faith and credit	755,328,593	0.43	213,312,574	542,016,019	0.6
Nonguaranteed	1,182,970,553	0.42	552,674,546	630,296,007	0.79
Long-term debt by purpose:
Public debt for private purposes	459,283,984	0.94	279,117,460	180,166,524	2.39
Education	406,413,952	0.39	122,313,398	284,100,554	0.55
Utilities	243,793,349	0.44	37,883,463	205,909,886	0.52
Other	828,807,861	0.44	326,672,799	502,135,062	0.72
Long-term debt issued	359,817,462	0.31	170,825,974	188,991,488	0.58
Long-term debt retired	242,116,841	0.34	107,436,421	134,680,420	0.6
Cash and security holdings	4,137,782,727	0.1	2,944,875,507	1,192,907,220	0.33
Insurance trust funds	2,551,456,243	0.03	2,144,662,757	406,793,486	0.2
Unemployment compensation	24,097,478	0	23,794,035	303,443	0
Employee retirement	2,450,847,826	0.03	2,044,357,783	406,490,043	0.2
Workers' compensation	68,501,262	0	68,501,262	-	0
Miscellaneous	8,009,677	0	8,009,677	-	0
Other than insurance trust funds	1,586,326,484	0.25	800,212,750	786,113,734	0.5
By purpose:
Offsets to debt	583,845,000	0.74	346,280,793	237,564,207	1.82
Bond funds	161,447,989	0.87	36,915,194	124,532,795	1.12
Other	841,033,495	0.17	417,016,763	424,016,732	0.33
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (X)   not applicable
n.e.c. = "not elsewhere classified"