The U.S. Census Bureau
 
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 Alabama
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
           
 Revenue1 31,898,043 0.12 21,401,777 15,474,503 0.26
         
General revenue1 25,368,178 0.15 17,449,427 12,896,988 0.31
         
Intergovernmental revenue1 6,672,157 0.27 6,724,211 4,926,183 0.46
     From Federal Government 6,672,157 0.27 6,130,488 541,669 3.27
     From State government1 (1) (X) - 4,384,514 0.51
     From local governments1 (1) (X) 593,723 (1) (X)
         
General revenue from own sources   18,696,021 0.17 10,725,216 7,970,805 0.4
    Taxes   10,535,366 0.2 7,018,242 3,517,124 0.6
          Property 1,661,855 0.51 221,470 1,440,385 0.59
          Sales and gross receipts   5,217,009 0.22 3,675,562 1,541,447 0.73
               General sales   3,211,478 0.31 1,892,560 1,318,918 0.75
               Selective sales 2,005,531 0.23 1,783,002 222,529 2.07
                    Motor fuel 583,054 0.24 535,493 47,561 2.89
                    Alcoholic beverage 171,120 0.25 137,222 33,898 1.25
                    Tobacco products 110,423 0.28 93,270 17,153 1.83
                    Public utilities   645,400 0.27 600,558 44,842 3.86
                    Other selective sales   495,534 0.68 416,459 79,075 4.24
          Individual income   2,344,266 0 2,243,537 100,729 0
          Corporate income   292,051 0 292,051 - 0
          Motor vehicle license   198,057 0.59 172,815 25,242 4.61
          Other taxes   822,128 1.29 412,807 409,321 2.58
         
     Charges and miscellaneous general  revenue   8,160,655 0.28 3,706,974 4,453,681 0.52
          Current charges   6,273,412 0.33 2,630,382 3,643,030 0.56
               Education   1,844,890 0 1,541,402 303,488 0
                    Institutions  of higher education   1,518,059 0 1,518,059 - 0
                    School lunch sales (gross) 117,843 0 - 117,843 0
               Hospitals   3,277,430 0.53 870,279 2,407,151 0.72
               Highways   7,824 0 4,665 3,159 0
               Air transportation (airports)   76,387 2.26 - 76,387 2.26
               Parking facilities   10,616 0 - 10,616 0
               Sea and inland port facilities   78,119 0 77,871 248 0
               Natural resources   8,591 0 8,357 234 0
               Parks and recreation   107,022 1.53 23,508 83,514 1.96
               Housing and community development   52,933 6.95 3,063 49,870 7.38
               Sewerage   317,814 0.92 - 317,814 0.92
               Solid waste management   147,835 2.54 - 147,835 2.54
               Other charges   343,951 1.98 101,237 242,714 2.81
         
          Miscellaneous general revenue   1,887,243 0.57 1,076,592 810,651 1.33
               Interest earnings   650,033 0.41 293,805 356,228 0.75
               Special assessments   17,407 6.59 - 17,407 6.59
               Sale of property   8,290 15.97 481 7,809 16.96
               Other general revenue   1,211,513 0.94 782,306 429,207 2.66
         
Utility revenue 2,078,333 0.43 - 2,078,333 0.43
     Water supply   525,764 1.1 - 525,764 1.1
     Electric power   1,087,289 0.44 - 1,087,289 0.44
     Gas supply   452,324 1.37 - 452,324 1.37
     Transit   12,956 0 - 12,956 0
         
Liquor store revenue   172,430 0 172,430 - 0
         
Insurance trust revenue   4,279,102 0 3,779,920 499,182 0
     Unemployment compensation   305,105 0 305,105 - 0
     Employee retirement   3,973,997 0 3,474,815 499,182 0
     Workers' compensation   - 0 - - 0
     Other insurance trust revenue   - 0 - - 0
         
 Expenditure1 31,268,214 0.46 19,544,560 15,900,528 0.9
         
By character and object:        
     Intergovernmental expenditure1 - 0 4,164,719 12,155 4.61
     Direct expenditure   31,268,214 0.46 15,379,841 15,888,373 0.9
          Current operations   23,743,007 0.49 10,740,445 13,002,562 0.89
          Capital outlay   3,624,662 1.53 1,644,475 1,980,187 2.79
               Construction   2,812,695 1.81 1,307,132 1,505,563 3.39
               Other capital outlay   811,967 1.59 337,343 474,624 2.73
          Assistance and subsidies   1,013,301 0 1,013,301 - 0
          Interest on debt   1,035,414 1.4 236,417 798,997 1.82
          Insurance benefits and repayments 1,851,830 0 1,745,203 106,627 0
          Exhibit: Salaries and wages   9,072,673 0.32 3,141,319 5,931,354 0.49
         
Direct expenditure by function 31,268,214 0.46 15,379,841 15,888,373 0.9
     Direct general expenditure   27,088,970 0.32 13,456,983 13,631,987 0.63
          Capital outlay   3,365,203 1.62 1,644,063 1,721,140 3.16
          Other direct general expenditure    23,723,767 0.22 11,812,920 11,910,847 0.43
         
          Education services:        
               Education   9,437,438 0.4 4,021,733 5,415,705 0.7
                    Capital outlay   1,070,733 3.55 544,882 525,851 7.23
                 Higher education   3,375,293 0 3,375,293 - 0
                    Capital outlay   539,881 0 539,881 - 0
                 Elementary & secondary   5,415,705 0.7 - 5,415,705 0.7
                    Capital outlay   525,851 7.23 - 525,851 7.23
                 Other education   646,440 0 646,440 - 0
               Libraries   79,297 1.08 7,153 72,144 1.18
         
          Social services and income maintenance:        
               Public welfare   4,623,717 0.01 4,568,332 55,385 1.17
                    Cash assistance payments 802,962 0 802,962 - 0
                    Vendor payments   3,392,283 0.01 3,389,035 3,248 6.17
                    Other public welfare   428,472 0.15 376,335 52,137 1.25
               Hospitals   3,497,716 0.16 1,100,506 2,397,210 0.23
                    Capital outlay   298,428 0.35 128,484 169,944 0.61
               Health   1,069,953 0.4 799,214 270,739 1.6
               Employment security administration    81,235 0 81,235 - 0
               Veterans' services   24,106 0 24,106 - 0
         
          Transportation:        
               Highways   1,603,823 1.09 1,002,273 601,550 2.9
                    Capital outlay   994,347 1.44 875,368 118,979 12.02
               Air transportation (airports) 103,465 4.77 514 102,951 4.8
               Parking facilities   12,722 0 - 12,722 0
               Sea and inland port facilities   59,270 0 59,270 - 0
               Transit subsidies   3,254 0 - 3,254 0
         
          Public safety:        
               Police protection   770,393 1.06 106,294 664,099 1.23
               Fire protection   300,381 2.99 - 300,381 2.99
               Correction   593,835 3.02 391,878 201,957 8.88
                    Capital outlay   57,249 25.95 4,881 52,368 28.37
               Protective inspection and regulation   99,813 1.68 70,806 29,007 5.79
         
          Environment and housing:        
               Natural resources   239,469 0.12 235,325 4,144 6.87
                    Capital outlay   27,180 0 27,026 154 0
               Parks and recreation   350,291 4.07 23,014 327,277 4.36
                    Capital outlay   41,480 22.91 7,875 33,605 28.28
               Housing and community development    430,015 3.85 4,019 425,996 3.88
               Sewerage   578,604 0.96 - 578,604 0.96
                    Capital outlay   403,275 1.47 - 403,275 1.47
               Solid waste management   266,672 1.81 4,801 261,871 1.85
                    Capital outlay   18,832 10.73 93 18,739 10.78
         
          Governmental administration:        
               Financial administration   401,588 1.55 174,522 227,066 2.75
               Judicial and legal   331,629 0.42 220,870 110,759 1.25
               General public buildings 95,108 3.59 4,026 91,082 3.75
               Other governmental administration    184,142 2.91 34,235 149,907 3.57
          Interest on general debt   933,227 1.52 236,417 696,810 2.04
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   - 0 - - 0
               Other and unallocable   917,807 3.51 286,440 631,367 5.1
         
     Utility expenditure 2,149,759 4.97 - 2,149,759 4.97
               Capital outlay   259,047 3.46 - 259,047 3.46
          Water supply   507,284 6.48 - 507,284 6.48
          Electric power   1,050,392 7.27 - 1,050,392 7.27
          Gas supply   549,971 9.31 - 549,971 9.31
          Transit   42,112 0 - 42,112 0
         
     Liquor store expenditure   177,655 0 177,655 - 0
         
     Insurance trust expenditure 1,851,830 0 1,745,203 106,627 0
          Unemployment compensation   309,614 0 309,614 - 0
          Employee retirement   1,542,216 0 1,435,589 106,627 0
          Workers' compensation   - 0 - - 0
          Other insurance trust   - 0 - - 0
         
 Debt outstanding   21,629,260 1.08 6,363,885 15,265,375 1.53
         
Short-term    127,963 6.72 28,712 99,251 8.66
Long-term    21,501,297 1.09 6,335,173 15,166,124 1.54
     Full faith and credit   7,971,560 2.78 1,920,090 6,051,470 3.67
     Nonguaranteed   13,529,737 0.92 4,415,083 9,114,654 1.37
         
Long-term debt by purpose:        
     Public debt for private purposes   2,841,422 2.51 954,807 1,886,615 3.78
     Education   6,091,705 0.41 3,371,971 2,719,734 0.91
     Utilities   1,980,466 5.01 - 1,980,466 5.01
     Other   10,587,704 2.07 2,008,395 8,579,309 2.55
Long-term debt issued   5,745,980 0.68 846,664 4,899,316 0.8
Long-term debt retired   4,582,964 0.52 770,967 3,811,997 0.62
         
 Cash and security holdings   43,374,075 0.14 32,402,674 10,971,401 0.54
         
Insurance trust funds   23,876,956 0 21,736,502 2,140,454 0
     Unemployment compensation    288,323 0 288,323 - 0
     Employee retirement   23,588,633 0 21,448,179 2,140,454 0
     Workers' compensation   - 0 - - 0
     Miscellaneous   - 0 - - 0
         
Other than insurance trust funds   19,497,119 0.31 10,666,172 8,830,947 0.67
     By purpose:        
          Offsets to debt   4,273,594 0.74 1,771,552 2,502,042 1.26
          Bond funds   2,676,216 1.61 773,471 1,902,745 2.26
          Other   12,547,309 0.31 8,121,149 4,426,160 0.87
 
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (X)   not applicable
n.e.c. = "not elsewhere classified"          

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