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 West Virginia
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
           
 Revenue1 13,596,442 0.21 11,112,803 4,259,371 0.7
         
General revenue1 11,405,474 0.24 9,117,599 4,063,607 0.71
         
Intergovernmental revenue1 3,502,681 0.04 3,368,602 1,909,811 0.31
     From Federal Government 3,502,681 0.04 3,320,861 181,820 0.83
     From State government1 (1) 0 0 1,727,991 0.33
     From local governments1 (1) 0 47,741 (1) 0
         
General revenue from own sources   7,902,793 0.35 5,748,997 2,153,796 1.27
    Taxes   4,967,505 0.27 3,749,013 1,218,492 1.11
          Property 979,034 0.36 3,370 975,664 0.36
          Sales and gross receipts   2,150,048 0.12 2,093,253 56,795 4.49
               General sales   1,021,365 0 1,021,365 0 0
               Selective sales 1,128,683 0.23 1,071,888 56,795 4.49
                    Motor fuel 309,274 0 309,274 0 0
                    Alcoholic beverage 11,662 1.5 8,624 3,038 5.78
                    Tobacco products 107,609 0 107,609 0 0
                    Public utilities   223,021 0.63 188,412 34,609 4.04
                    Other selective sales   477,117 0.41 457,969 19,148 10.21
          Individual income   1,068,212 0 1,068,212 0 0
          Corporate income   181,515 0 181,515 0 0
          Motor vehicle license   83,879 0.02 83,663 216 8.31
          Other taxes   504,817 2.48 319,000 185,817 6.75
         
     Charges and miscellaneous general  revenue   2,935,288 0.74 1,999,984 935,304 2.33
          Current charges   1,530,257 0.18 919,481 610,776 0.45
               Education   561,856 0 529,472 32,384 0
                    Institutions  of higher education   506,053 0 506,053 0 0
                    School lunch sales (gross) 22,901 0 0 22,901 0
               Hospitals   300,524 0 60,418 240,106 0
               Highways   67,292 0 65,604 1,688 0.18
               Air transportation (airports)   15,211 0.72 479 14,732 0.74
               Parking facilities   8,196 0.05 0 8,196 0.05
               Sea and inland port facilities   0 0 0 0 0
               Natural resources   26,328 0.26 25,909 419 16.59
               Parks and recreation   30,254 0.64 13,567 16,687 1.15
               Housing and community development   22,750 0 9,110 13,640 0
               Sewerage   133,641 1.05 2,737 130,904 1.07
               Solid waste management   60,476 1.46 9,260 51,216 1.72
               Other charges   303,729 0.7 202,925 100,804 2.12
         
          Miscellaneous general revenue   1,405,031 1.62 1,080,503 324,528 7.04
               Interest earnings   341,442 0.31 166,080 175,362 0.6
               Special assessments   10,578 0.09 0 10,578 0.09
               Sale of property   28,001 0.08 26,728 1,273 1.82
               Other general revenue   1,025,010 2.22 887,695 137,315 16.59
         
Utility revenue 164,265 5.39 330 163,935 5.4
     Water supply   154,193 5.74 0 154,193 5.74
     Electric power   4,864 0 0 4,864 0
     Gas supply   0 0 0 0 0
     Transit   5,208 0 330 4,878 0
         
Liquor store revenue   59,803 0 59,803 0 0
         
Insurance trust revenue   1,966,900 0.03 1,935,071 31,829 2.01
     Unemployment compensation   139,268 0 139,268 0 0
     Employee retirement   1,143,223 0.06 1,111,394 31,829 2.01
     Workers' compensation   684,409 0 684,409 0 0
     Other insurance trust revenue   0 0 0 0 0
         
 Expenditure1 12,201,294 0.18 9,879,217 4,262,553 0.51
         
By character and object:        
     Intergovernmental expenditure1 9,899 0 1,942,069 8,306 0.86
     Direct expenditure   12,191,395 0.18 7,937,148 4,254,247 0.51
          Current operations   9,219,327 0.2 5,574,720 3,644,607 0.51
          Capital outlay   1,098,779 0.44 746,595 352,184 1.37
               Construction   789,087 0.47 616,392 172,695 2.14
               Other capital outlay   309,692 1.05 130,203 179,489 1.8
          Assistance and subsidies   167,482 0 167,482 0 0
          Interest on debt   420,263 1.53 190,468 229,795 2.8
          Insurance benefits and repayments 1,285,544 0.1 1,257,883 27,661 4.62
          Exhibit: Salaries and wages   3,322,793 0.27 1,343,106 1,979,687 0.45
         
Direct expenditure by function 12,191,395 0.18 7,937,148 4,254,247 0.51
     Direct general expenditure   10,603,631 0.16 6,613,202 3,990,429 0.42
          Capital outlay   1,043,705 0.44 743,301 300,404 1.54
          Other direct general expenditure    9,559,926 0.17 5,869,901 3,690,025 0.44
         
          Education services:        
               Education   3,737,771 0 1,329,418 2,408,353 0
                    Capital outlay   315,532 0 133,716 181,816 0
                 Higher education   1,028,793 0 1,028,793 0 0
                    Capital outlay   125,812 0 125,812 0 0
                 Elementary & secondary   2,408,353 0 0 2,408,353 0
                    Capital outlay   181,816 0 0 181,816 0
                 Other education   300,625 0 300,625 0 0
               Libraries   36,112 24.09 3,505 32,607 26.68
         
          Social services and income maintenance:        
               Public welfare   2,261,676 0 2,257,893 3,783 0.39
                    Cash assistance payments 96,615 0 96,615 0 0
                    Vendor payments   1,989,337 0 1,988,484 853 0
                    Other public welfare   175,724 0.01 172,794 2,930 0.51
               Hospitals   283,023 0 72,782 210,241 0
                    Capital outlay   5,243 0 1,026 4,217 0
               Health   287,132 0.91 233,746 53,386 4.89
               Employment security administration    29,136 0 29,136 0 0
               Veterans' services   4,221 0 4,221 0 0
         
          Transportation:        
               Highways   1,013,428 0.15 947,609 65,819 2.33
                    Capital outlay   516,085 0.11 512,313 3,772 15.3
               Air transportation (airports) 32,114 10.37 1,990 30,124 11.06
               Parking facilities   10,443 0.02 0 10,443 0.02
               Sea and inland port facilities   557 0 557 0 0
               Transit subsidies   747 0 0 747 0
         
          Public safety:        
               Police protection   217,647 1.11 58,552 159,095 1.52
               Fire protection   72,668 2.13 0 72,668 2.13
               Correction   215,127 0.39 182,906 32,221 2.59
                    Capital outlay   12,651 0 12,538 113 0
               Protective inspection and regulation   58,862 0.1 56,964 1,898 3.06
         
          Environment and housing:        
               Natural resources   184,701 0.24 182,493 2,208 19.97
                    Capital outlay   11,554 0 11,542 12 0
               Parks and recreation   108,519 1.08 56,547 51,972 2.25
                    Capital outlay   4,694 7.6 2,850 1,844 19.36
               Housing and community development    130,191 1.44 19,121 111,070 1.68
               Sewerage   176,750 6.33 37,469 139,281 8.03
                    Capital outlay   23,899 9.77 216 23,683 9.86
               Solid waste management   59,207 0.86 7,751 51,456 0.99
                    Capital outlay   3,774 10.25 649 3,125 12.38
         
          Governmental administration:        
               Financial administration   316,847 0.5 245,752 71,095 2.24
               Judicial and legal   145,724 0.47 104,033 41,691 1.66
               General public buildings 69,619 1.11 13,248 56,371 1.37
               Other governmental administration    155,631 0.9 75,797 79,834 1.75
          Interest on general debt   391,715 0.71 190,468 201,247 1.38
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   0 0 0 0 0
               Other and unallocable   604,063 1 501,244 102,819 5.86
         
     Utility expenditure 250,957 6.29 14,800 236,157 6.68
               Capital outlay   55,074 4 3,294 51,780 4.25
          Water supply   193,312 8.16 8,487 184,825 8.54
          Electric power   4,566 0 0 4,566 0
          Gas supply   0 0 0 0 0
          Transit   53,079 0 6,313 46,766 0
         
     Liquor store expenditure   51,263 0 51,263 0 0
    0     0
     Insurance trust expenditure 1,285,544 0.1 1,257,883 27,661 4.62
          Unemployment compensation   174,356 0 174,356 0 0
          Employee retirement   553,131 0.23 525,470 27,661 4.62
          Workers' compensation   558,057 0 558,057 0 0
          Other insurance trust   0 0 0 0 0
         
 Debt outstanding   8,103,430 1.27 4,634,866 3,468,564 2.97
         
Short-term    11,622 50.74 0 11,622 50.74
Long-term    8,091,808 1.27 4,634,866 3,456,942 2.97
     Full faith and credit   1,305,974 6.42 771,879 534,095 15.71
     Nonguaranteed   6,785,834 0.99 3,862,987 2,922,847 2.3
         
Long-term debt by purpose:        
     Public debt for private purposes   4,495,293 0.68 2,411,149 2,084,144 1.47
     Education   1,005,045 0 755,059 249,986 0
     Utilities   506,892 18.18 0 506,892 18.18
     Other   2,084,578 1.38 1,468,658 615,920 4.66
Long-term debt issued   1,319,968 0.28 1,084,189 235,779 1.56
Long-term debt retired   1,058,193 0.61 710,175 348,018 1.87
  0 0 0 0 0
 Cash and security holdings   14,679,234 0.11 11,521,317 3,157,917 0.5
         
Insurance trust funds   6,581,903 0.09 6,405,491 176,412 3.22
     Unemployment compensation    218,920 0 218,920 0 0
     Employee retirement   4,920,775 0.12 4,744,363 176,412 3.22
     Workers' compensation   1,442,208 0 1,442,208 0 0
     Miscellaneous   0 0 0 0 0
         
Other than insurance trust funds   8,097,331 0.18 5,115,826 2,981,505 0.49
     By purpose:        
          Offsets to debt   4,683,063 0.11 2,543,805 2,139,258 0.24
          Bond funds   356,947 0.31 221,423 135,524 0.83
          Other   3,057,321 0.46 2,350,598 706,723 1.99
 
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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Source: U.S. Census Bureau, Governments Division
Created: November 17 2008
Last Revised: December 08 2008