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 South Dakota
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
           
 Revenue1 5,592,781 0.07 3,863,620 2,268,223 0.2
         
General revenue1 4,382,673 0.08 2,906,920 2,014,815 0.19
         
Intergovernmental revenue1 1,359,899 0.14 1,239,324 659,637 0.38
     From Federal Government 1,359,899 0.14 1,219,526 140,373 1.4
     From State government1 (1) 0 0 519,264 0.3
     From local governments1 (1) 0 19,798 (1) 0
         
General revenue from own sources   3,022,774 0.09 1,667,596 1,355,178 0.21
    Taxes   2,015,931 0.06 1,062,722 953,209 0.12
          Property 705,183 0.12 0 705,183 0.12
          Sales and gross receipts   1,070,896 0.06 865,262 205,634 0.29
               General sales   787,264 0.05 586,389 200,875 0.2
               Selective sales 283,632 0.17 278,873 4,759 10.33
                    Motor fuel 126,017 0 126,017 0 0
                    Alcoholic beverage 12,805 0.02 12,435 370 0.59
                    Tobacco products 27,644 0 27,644 0 0
                    Public utilities   3,427 0.05 1,949 1,478 0.11
                    Other selective sales   113,739 0.43 110,828 2,911 16.89
          Individual income   0 0 0 0 0
          Corporate income   47,108 0 47,108 0 0
          Motor vehicle license   65,902 0.51 42,167 23,735 1.41
          Other taxes   126,842 0.15 108,185 18,657 1
         
     Charges and miscellaneous general  revenue   1,006,843 0.29 604,874 401,969 0.73
          Current charges   518,354 0.45 209,524 308,830 0.76
               Education   231,755 0 173,226 58,529 0
                    Institutions  of higher education   200,536 0 173,112 27,424 0
                    School lunch sales (gross) 22,490 0 0 22,490 0
               Hospitals   33,348 0 0 33,348 0
               Highways   887 0 264 623 0
               Air transportation (airports)   9,146 0.24 0 9,146 0.24
               Parking facilities   2,779 0 0 2,779 0
               Sea and inland port facilities   0 0 0 0 0
               Natural resources   20,202 6.43 7,853 12,349 10.53
               Parks and recreation   15,716 0.36 1,594 14,122 0.4
               Housing and community development   7,190 2.38 0 7,190 2.38
               Sewerage   50,179 2.77 0 50,179 2.77
               Solid waste management   25,284 1.47 0 25,284 1.47
               Other charges   121,868 0.66 26,587 95,281 0.84
         
          Miscellaneous general revenue   488,489 0.29 395,350 93,139 1.53
               Interest earnings   216,199 0.19 182,996 33,203 1.27
               Special assessments   16,326 0.63 0 16,326 0.63
               Sale of property   4,880 0 2,088 2,792 0
               Other general revenue   251,084 0.56 210,266 40,818 3.47
         
Utility revenue 183,006 0.86 0 183,006 0.86
     Water supply   75,775 2.61 0 75,775 2.61
     Electric power   86,556 0.98 0 86,556 0.98
     Gas supply   19,641 1.02 0 19,641 1.02
     Transit   1,034 0 0 1,034 0
         
Liquor store revenue   17,308 0.77 0 17,308 0.77
         
Insurance trust revenue   1,009,794 0 956,700 53,094 0
     Unemployment compensation   20,844 0 20,844 0 0
     Employee retirement   986,840 0 933,746 53,094 0
     Workers' compensation   2,110 0 2,110 0 0
     Other insurance trust revenue   0 0 0 0 0
         
 Expenditure1 4,659,617 0.36 3,027,787 2,199,185 0.76
         
By character and object:        
     Intergovernmental expenditure1 0 0 566,853 502 0
     Direct expenditure   4,659,617 0.36 2,460,934 2,198,683 0.76
          Current operations   3,463,264 0.38 1,650,059 1,813,205 0.72
          Capital outlay   722,989 0.84 410,762 312,227 1.95
               Construction   624,417 0.83 364,984 259,433 2
               Other capital outlay   98,572 1.84 45,778 52,794 3.44
          Assistance and subsidies   43,896 0 43,768 128 0
          Interest on debt   161,413 0.79 98,642 62,771 2.03
          Insurance benefits and repayments 268,055 0 257,703 10,352 0
          Exhibit: Salaries and wages   1,362,843 0.08 488,804 874,039 0.13
         
Direct expenditure by function 4,659,617 0.36 2,460,934 2,198,683 0.76
     Direct general expenditure   4,180,094 0.15 2,203,231 1,976,863 0.31
          Capital outlay   676,548 0.71 410,762 265,786 1.8
          Other direct general expenditure    3,503,546 0.1 1,792,469 1,711,077 0.2
         
          Education services:        
               Education   1,423,688 0 418,993 1,004,695 0
                    Capital outlay   156,219 0 50,673 105,546 0
                 Higher education   390,727 0 350,239 40,488 0
                    Capital outlay   44,600 0 41,499 3,101 0
                 Elementary & secondary   964,207 0 0 964,207 0
                    Capital outlay   102,445 0 0 102,445 0
                 Other education   68,754 0 68,754 0 0
               Libraries   18,893 0.9 2,527 16,366 1.04
         
          Social services and income maintenance:        
               Public welfare   711,056 0 698,800 12,256 0
                    Cash assistance payments 32,033 0 31,905 128 0
                    Vendor payments   494,557 0 491,092 3,465 0
                    Other public welfare   184,466 0 175,803 8,663 0
               Hospitals   80,717 0 47,309 33,408 0
                    Capital outlay   5,677 0 1,261 4,416 0
               Health   114,458 0.15 95,776 18,682 0.92
               Employment security administration    19,495 0 19,495 0 0
               Veterans' services   1,030 0 1,030 0 0
         
          Transportation:        
               Highways   609,535 0.55 392,233 217,302 1.55
                    Capital outlay   356,230 0.79 302,539 53,691 5.25
               Air transportation (airports) 15,945 0 0 15,945 0
               Parking facilities   2,016 0 0 2,016 0
               Sea and inland port facilities   0 0 0 0 0
               Transit subsidies   93 0 0 93 0
         
          Public safety:        
               Police protection   123,932 0.09 25,377 98,555 0.11
               Fire protection   44,584 4.73 0 44,584 4.73
               Correction   94,124 0 64,150 29,974 0
                    Capital outlay   3,957 0 1,723 2,234 0
               Protective inspection and regulation   17,902 0 15,884 2,018 0
         
          Environment and housing:        
               Natural resources   115,866 1.46 90,877 24,989 6.77
                    Capital outlay   9,626 5.19 8,957 669 74.74
               Parks and recreation   98,670 0.96 27,836 70,834 1.33
                    Capital outlay   18,673 2.03 5,394 13,279 2.86
               Housing and community development    64,315 2.55 12,830 51,485 3.18
               Sewerage   51,559 1.61 0 51,559 1.61
                    Capital outlay   21,450 2.68 0 21,450 2.68
               Solid waste management   34,157 0.71 0 34,157 0.71
                    Capital outlay   10,192 0 0 10,192 0
         
          Governmental administration:        
               Financial administration   93,434 1.02 49,435 43,999 2.16
               Judicial and legal   59,654 0 39,570 20,084 0.01
               General public buildings 33,397 0 12,365 21,032 0
               Other governmental administration    39,382 0 14,275 25,107 0.01
          Interest on general debt   154,641 0.6 98,642 55,999 1.64
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   0 0 0 0 0
               Other and unallocable   157,551 0.96 75,827 81,724 1.85
         
     Utility expenditure 197,344 5.22 0 197,344 5.22
               Capital outlay   46,438 3.97 0 46,438 3.97
          Water supply   92,521 6.5 0 92,521 6.5
          Electric power   79,080 6.02 0 79,080 6.02
          Gas supply   19,518 13.91 0 19,518 13.91
          Transit   6,225 0 0 6,225 0
         
     Liquor store expenditure   14,124 31.2 0 14,124 31.2
    0     0
     Insurance trust expenditure 268,055 0 257,703 10,352 0
          Unemployment compensation   29,462 0 29,462 0 0
          Employee retirement   230,221 0 219,869 10,352 0
          Workers' compensation   8,372 0 8,372 0 0
          Other insurance trust   0 0 0 0 0
         
 Debt outstanding   3,848,575 0.6 2,613,067 1,235,508 1.87
         
Short-term    1,321 0 555 766 0
Long-term    3,847,254 0.6 2,612,512 1,234,742 1.87
     Full faith and credit   694,976 2.34 0 694,976 2.34
     Nonguaranteed   3,152,278 0.34 2,612,512 539,766 2
         
Long-term debt by purpose:        
     Public debt for private purposes   2,133,027 0 2,028,064 104,963 0
     Education   621,578 0 114,299 507,279 0
     Utilities   132,233 8.12 0 132,233 8.12
     Other   960,416 1.69 470,149 490,267 3.31
Long-term debt issued   538,624 1.57 356,640 181,984 4.66
Long-term debt retired   464,781 1.68 339,973 124,808 6.26
  0 0 0 0 0
 Cash and security holdings   11,076,266 0.07 9,467,630 1,608,636 0.46
         
Insurance trust funds   5,898,092 0 5,657,841 240,251 0
     Unemployment compensation    30,261 0 30,261 0 0
     Employee retirement   5,867,831 0 5,627,580 240,251 0
     Workers' compensation   0 0 0 0 0
     Miscellaneous   0 0 0 0 0
         
Other than insurance trust funds   5,178,174 0.14 3,809,789 1,368,385 0.54
     By purpose:        
          Offsets to debt   2,306,989 0.11 2,153,214 153,775 1.64
          Bond funds   143,897 0.3 12,929 130,968 0.33
          Other   2,727,288 0.29 1,643,646 1,083,642 0.74
 
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (X)   not applicable  
n.e.c. = "not elsewhere classified"            

__