The U.S. Census Bureau
 
Table 1.  Summary of State and Local Government Finances by Level of Government: 2000-01
(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 1,890,891,484 0.13 1,180,305,168 1,068,150,659 0.33
         
  General revenue1 1,647,161,064 0.14 1,049,297,849 955,427,558 0.35
         
Intergovernmental revenue1 324,033,384 0.14 305,620,837 375,976,890 0.56
     From federal government 324,033,384 0.14 288,308,607 35,724,777 1.27
     From state government (1) (X) - 340,252,113 0.61
     From local governments1 (1) (X) 17,312,230 (1) (X)
         
General revenue from own sources   1,323,127,680 0.17 743,677,012 579,450,668 0.39
    Taxes   914,118,616 0.09 559,679,125 354,439,491 0.24
          Property 263,689,177 0.26 10,430,359 253,258,818 0.27
          Sales and gross receipts   320,216,988 0.10 258,018,105 62,198,883 0.51
               General sales   223,428,227 0.11 179,318,645 44,109,582 0.57
               Selective sales 96,788,761 0.25 78,699,460 18,089,301 1.33
                    Motor fuel 32,045,388 0.28 31,025,871 1,019,517 8.81
                    Alcoholic beverage 4,521,794 0.13 4,166,633 355,161 1.63
                    Tobacco products 8,833,438 0.09 8,643,695 189,743 4.35
                    Public utilities   18,359,820 0.99 8,965,513 9,394,307 1.94
                    Other selective sales   33,028,321 0.48 25,897,748 7,130,573 2.20
          Individual income   226,333,547 0.07 208,079,457 18,254,090 0.84
          Corporate income   35,296,152 0.00 31,687,459 3,608,693 0.00
          Motor vehicle license   16,447,346 0.16 15,141,149 1,306,197 1.97
          Other taxes   52,135,406 0.42 36,322,596 15,812,810 1.39
         
     Charges and miscellaneous general  revenue   409,009,064 0.50 183,997,887 225,011,177 0.91
          Current charges   239,485,459 0.66 93,050,654 146,434,805 1.08
               Education   69,860,891 0.04 53,295,214 16,565,677 0.17
                    Institutions  of higher education   59,135,883 0.01 52,722,578 6,413,305 0.12
                    School lunch sales (gross) 5,741,314 0.20 14,646 5,726,668 0.21
               Hospitals   59,518,395 1.15 20,481,782 39,036,613 1.76
               Highways   7,933,525 0.76 5,082,977 2,850,548 2.12
               Air transportation (airports)   11,883,084 0.69 907,704 10,975,380 0.75
               Parking facilities   1,416,209 2.24 - 1,416,209 2.24
               Sea and inland port facilities   2,707,305 11.16 722,416 1,984,889 15.23
               Natural resources   3,495,838 13.72 2,116,772 1,379,066 34.79
               Parks and recreation   6,455,829 1.57 1,168,793 5,287,036 1.92
               Housing and community development   4,255,116 1.93 486,481 3,768,635 2.18
               Sewerage   25,786,276 2.34 22,395 25,763,881 2.34
               Solid waste management   11,009,429 2.64 375,585 10,633,844 2.73
               Other charges   35,163,562 3.04 8,390,535 26,773,027 4.00
         
          Miscellaneous general revenue   169,523,605 0.44 90,947,233 78,576,372 0.95
               Interest earnings   79,978,832 0.65 37,867,473 42,111,359 1.24
               Special assessments   3,933,269 4.36 67,551 3,865,718 4.43
               Sale of property   2,385,880 6.49 555,068 1,830,812 8.46
               Other general revenue   83,225,624 0.55 52,457,141 30,768,483 1.50
         
Utility revenue 95,605,626 1.03 6,930,060 88,675,566 1.11
     Water supply   30,794,102 2.62 145,831 30,648,271 2.64
     Electric power   50,951,528 0.88 5,177,101 45,774,427 0.98
     Gas supply   5,096,494 4.01 12,404 5,084,090 4.02
     Transit   8,763,502 0.15 1,594,724 7,168,778 0.19
         
Liquor store revenue   4,854,250 0.43 4,091,986 762,264 2.76
         
Insurance trust revenue   143,270,544 0.00 119,985,273 23,285,271 0.00
     Unemployment compensation   23,340,967 0.00 23,221,445 119,522 0.00
     Employee retirement   102,692,319 0.00 79,526,570 23,165,749 0.00
     Workers' compensation   13,103,030 0.00 13,103,030 - 0.00
     Other insurance trust revenue   4,134,228 0.00 4,134,228 - 0.00
         
 Expenditure1 1,899,150,029 0.24 1,186,108,414 1,070,081,321 0.42
         
By character and object:        
     Intergovernmental expenditure1 4,305,931 0.00 350,326,546 11,019,091 0.27
     Direct expenditure   1,894,844,098 0.24 835,781,868 1,059,062,230 0.43
          Current operations   1,405,032,787 0.15 580,373,943 824,658,844 0.25
          Capital outlay   233,254,647 1.41 81,881,058 151,373,589 2.17
               Construction   177,093,853 1.80 64,668,030 112,425,823 2.84
               Other capital outlay   56,160,794 0.97 17,213,028 38,947,766 1.40
          Assistance and subsidies   32,583,426 0.10 23,495,900 9,087,526 0.36
          Interest on debt   84,430,600 0.77 31,197,858 53,232,742 1.22
          Insurance benefits and repayments 139,542,638 0.00 118,833,109 20,709,529 0.00
          Exhibit: Salaries and wages   587,124,292 0.30 165,750,950 421,373,342 0.42
         
    Direct expenditure by function 1,894,844,098 0.24 835,781,868 1,059,062,230 0.43
 Direct general expenditure   1,621,757,357 0.26 694,969,497 926,787,860 0.46
          Capital outlay   208,686,513 1.53 78,228,731 130,457,782 2.45
          Other direct general expenditure    1,413,070,844 0.14 616,740,766 796,330,078 0.25
         
    Education services:        
               Education   563,572,144 0.06 152,350,952 411,221,192 0.08
                    Capital outlay   65,112,945 0.28 14,936,496 50,176,449 0.37
                         Higher education   146,154,778 0.01 122,924,612 23,230,166 0.08
                              Capital outlay   15,907,827 0.08 13,538,994 2,368,833 0.57
                         Elementary & secondary   392,278,380 0.09 4,287,354 387,991,026 0.09
                              Capital outlay   48,404,350 0.38 596,734 47,807,616 0.39
                         Other education   25,138,986 0.00 25,138,986 - 0.00
               Libraries   7,802,091 1.53 401,445 7,400,646 1.61
         
    Social services and income maintenance:        
               Public welfare   257,380,218 0.06 220,419,236 36,960,982 0.44
                    Cash assistance payments 20,313,467 0.16 11,225,941 9,087,526 0.36
                    Vendor payments   176,850,814 0.03 173,781,994 3,068,820 1.72
                    Other public welfare   60,215,937 0.24 35,411,301 24,804,636 0.59
               Hospitals   80,545,105 0.71 34,116,637 46,428,468 1.23
                    Capital outlay   4,132,680 2.67 1,498,859 2,633,821 4.19
               Health   53,464,954 0.28 27,637,541 25,827,413 0.58
               Social insurance administration    4,358,830 0.00 4,354,992 3,838 0.00
               Veterans' services   336,520 0.00 336,520 - 0.00
         
    Transportation:        
               Highways   107,235,405 0.56 66,435,728 40,799,677 1.47
                    Capital outlay   60,107,613 0.81 44,760,853 15,346,760 3.18
               Air transportation (airports) 15,531,944 0.82 1,321,178 14,210,766 0.90
               Parking facilities   1,027,857 2.88 - 1,027,857 2.88
               Sea and inland port facilities   5,994,663 49.90 951,155 5,043,508 59.31
               Transit subsidies   632,312 0.92 379,941 252,371 2.30
         
    Public safety:        
               Police protection   59,584,216 1.34 8,867,896 50,716,320 1.57
               Fire protection   24,970,060 2.00 - 24,970,060 2.00
               Correction   52,370,212 0.18 35,810,946 16,559,266 0.56
                    Capital outlay   3,429,968 1.23 2,224,506 1,205,462 3.50
               Protective inspection and regulation   9,619,967 0.62 6,279,056 3,340,911 1.79
         
    Environment and housing:        
               Natural resources   22,162,533 1.99 16,103,002 6,059,531 7.28
                    Capital outlay   4,907,839 1.88 3,104,789 1,803,050 5.12
               Parks and recreation   27,919,917 1.52 4,529,640 23,390,277 1.81
                    Capital outlay   8,540,270 3.77 1,185,473 7,354,797 4.38
               Housing and community development    27,402,292 1.59 3,217,658 24,184,634 1.80
               Sewerage   28,061,484 2.10 986,984 27,074,500 2.18
                    Capital outlay   9,224,151 2.43 393,354 8,830,797 2.54
               Solid waste management   18,656,841 1.80 2,601,400 16,055,441 2.09
                    Capital outlay   1,583,428 5.53 247,859 1,335,569 6.56
         
    Governmental administration:        
               Financial administration   30,007,063 0.53 17,110,889 12,896,174 1.23
               Judicial and legal   29,203,901 0.32 13,472,052 15,731,849 0.60
               General public buildings 9,854,335 1.47 2,526,628 7,327,707 1.98
               Other governmental administration    16,844,389 1.53 3,806,729 13,037,660 1.98
         
    Interest on general debt   73,835,896 0.86 30,451,772 43,384,124 1.46
         
    General expenditure, n.e.c.        
               Miscellaneous commercial activities   443,381 0.20 374,034 69,347 1.29
               Other and unallocable   92,938,827 0.84 40,125,486 52,813,341 1.48
         
 Utility expenditure 129,576,025 0.93 18,632,043 110,943,982 1.08
               Capital outlay   24,552,679 2.52 3,640,725 20,911,954 2.96
          Water supply   36,756,851 3.01 346,592 36,410,259 3.04
          Electric power   54,920,988 0.76 11,399,524 43,521,464 0.96
          Gas supply   5,023,344 1.41 11,910 5,011,434 1.42
          Transit   32,874,842 0.10 6,874,017 26,000,825 0.13
         
 Liquor store expenditure   3,968,078 0.69 3,347,219 620,859 4.39
         
 Insurance trust expenditure 139,542,638 0.00 118,833,109 20,709,529 0.00
          Unemployment compensation   22,986,241 0.00 22,920,255 65,986 0.00
          Employee retirement   104,413,993 0.00 83,770,450 20,643,543 0.00
          Workers' compensation   8,741,050 0.00 8,741,050 - 0.00
          Other insurance trust   3,401,354 0.00 3,401,354 - 0.00
         
 Debt outstanding   1,554,017,911 0.69 576,493,534 977,524,377 1.09
         
Short-term    22,120,587 3.24 3,662,812 18,457,775 3.88
Long-term    1,531,897,324 0.69 572,830,722 959,066,602 1.10
     Full faith and credit   563,348,233 0.62 147,129,522 416,218,711 0.83
     Nonguaranteed   968,549,091 1.04 425,701,200 542,847,891 1.85
         
Long-term debt by purpose        
     Public debt for private purposes   395,131,317 1.56 238,162,885 156,968,432 3.92
     Education   301,064,367 0.47 92,239,493 208,824,874 0.67
     Utilities   210,427,997 1.26 18,704,381 191,723,616 1.38
     Other   625,273,643 1.30 223,723,963 401,549,680 2.02
         
Long-term debt issued   199,575,601 1.53 81,290,788 118,284,813 2.58
Long-term debt retired   130,573,606 1.26 50,657,887 79,915,719 2.06
         
 Cash and security holdings   3,592,060,165 0.23 2,537,722,111 1,054,338,054 0.78
         
Insurance trust funds   2,225,933,499 0.00 1,857,741,551 368,191,948 0.00
     Unemployment compensation    52,468,673 0.00 52,164,412 304,261 0.00
     Employee retirement   2,116,082,776 0.00 1,748,195,089 367,887,687 0.00
     Workers' compensation   56,041,685 0.00 56,041,685 - 0.00
     Miscellaneous   1,340,365 0.00 1,340,365 - 0.00
         
Other than insurance trust funds   1,366,126,666 0.60 679,980,560 686,146,106 1.20
          Offsets to debt   493,263,490 1.29 285,380,813 207,882,677 3.05
          Bond funds   152,117,390 2.00 34,372,677 117,744,713 2.58
          Other   720,745,786 0.49 360,227,070 360,518,716 0.99
1 Duplicative 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: August 18 2003
Last Revised: December 18 2003