The U.S. Census Bureau
 
Table 2.  Local Government Finances by Type of Government and State: 2001 - 02
(Dollar amounts are in thousands.  For meaning of abbreviations and symbols, see note below table.  Revised October 2005)
Description United States
County Municipal Township Special District School District
government government government government government
amount amount amount amount amount
1 2 3 4 5
       
       
                    Revenue1 260,144,754 337,944,506 35,430,341 123,182,528 351,002,038
         
               General revenue1 257,167,032 286,035,619 33,778,649 92,635,015 350,792,787
         
Intergovernmental revenue1 99,121,708 85,289,969 7,886,401 31,428,154 199,544,238
     From federal government 7,539,429 15,212,074 417,084 16,163,305 3,631,796
     From state government 86,759,249 62,538,459 6,645,510 8,588,730 191,145,151
     From local government1 4,823,030 7,539,436 823,807 6,676,119 4,767,291
         
General revenue from own sources   158,045,324 200,745,650 25,892,248 61,206,861 151,248,549
    Taxes   89,784,061 120,055,154 20,556,919 14,763,293 124,750,214
          Property 62,105,042 58,326,443 18,833,577 10,254,320 119,969,711
          Sales and gross receipts   19,733,304 35,508,978 132,385 3,734,682 2,652,544
               General sales   15,698,632 21,544,131 199 3,627,559 2,450,909
               Selective sales 4,034,672 13,964,847 132,186 107,123 201,635
                    Motor fuel 764,399 311,814 - - -
                    Alcoholic beverage 120,005 230,943 - - -
                    Tobacco products 68,024 122,809 14 - -
                    Public utilities   1,150,029 8,604,566 49,544 - 201,635
                    Other selective sales   1,932,215 4,694,715 82,628 107,123 -
          Individual income   3,306,467 12,155,312 566,594 - 1,157,308
          Corporate income   - 3,028,725 - - -
          License taxes 785,028 508,365 31,696 - -
            Motor vehicle license   785,028 477,516 31,696 - -
          Other taxes   3,854,220 10,527,331 992,667 774,291 970,651
         
     Charges and miscellaneous general  revenue   al revenue           68,261,263 80,690,496 5,335,329 46,443,568 26,498,335
          Current charges   46,946,169 52,334,373 3,216,866 36,345,571 14,132,943
               Education   2,359,133 563,787 177,529 1,113 14,132,943
                    Institutions of higher education   1,278,533 230,394 - 1,113 5,366,691
                    School lunch sales (gross) 597,611 229,959 130,535 - 4,978,555
               Hospitals   18,214,908 6,411,961 62,142 16,362,944 -
               Highways   560,606 1,226,507 11,437 1,308,928 -
               Air transportation (airports)   )                     2,141,570 5,617,759 20,880 3,758,792 -
               Parking facilities   110,430 1,197,830 27,272 66,711 -
               Sea and inland port facilities   es                      200,111 829,346 3,236 916,569 -
               Natural resources   - - - 885,811 -
               Parks and recreation   995,720 3,396,916 270,334 1,158,760 -
               Housing and community development   pment                   164,940 1,504,576 17,682 2,079,287 -
               Sewerage   3,226,638 17,835,119 1,364,565 4,652,488 -
               Solid waste management   3,681,274 5,640,769 488,255 1,011,848 -
               Other charges   15,290,839 8,109,803 773,534 4,142,320 -
         
          Miscellaneous general revenue   21,315,094 28,356,123 2,118,463 10,097,997 12,365,392
               Interest earnings   10,925,132 12,486,548 780,407 6,760,196 4,261,540
               Special assessments   1,540,660 1,893,970 209,636 1,016,397 -
               Sale of property   217,901 699,734 55,512 375,258 -
               Other general revenue   8,631,401 13,275,871 1,072,908 1,946,146 8,103,852
         
               Other than general revenue 2,977,722 51,908,887 1,651,692 30,547,513 209,251
         
Utility revenue 3,447,088 54,818,492 1,597,065 30,554,052 -
     Water supply   2,867,203 20,656,662 972,214 8,581,022 -
     Electric power   152,541 26,827,297 616,339 16,705,497 -
     Gas supply   29,295 4,607,663 7,958 1,105,086 -
     Transit   398,049 2,726,870 554 4,162,447 -
         
Liquor store revenue   385,816 391,445 - - -
         
Insurance trust revenue   -855,182 -3,301,050 54,627 -6,539 209,251
     Unemployment compensation   - 125,973 - - -
     Employee retirement   -855,182 -3,427,023 54,627 -6,539 209,251
     Workers' compensation   - - - - -
     Other insurance trust revenue   - - - - -
         
                Expenditure1 266,485,493 367,418,169 36,223,078 122,052,242 363,155,100
         
     Intergovernmental expenditure1 12,650,821 8,325,204 1,881,657 1,655,252 1,676,609
     Direct expenditure   253,834,672 359,092,965 34,341,421 120,396,990 361,478,491
          Current operations   200,883,620 259,889,440 27,836,919 82,510,072 305,633,925
          Capital outlay   29,232,404 61,535,495 5,080,948 25,650,335 45,805,075
               Construction   21,258,372 48,286,655 3,277,735 19,560,747 34,235,611
               Other capital outlay   7,974,032 13,248,840 1,803,213 6,089,588 11,569,464
          Assistance and subsidies   7,467,631 1,451,736 49,000 - -
          Interest on debt   11,831,972 20,172,414 1,051,532 11,640,989 9,035,289
          Insurance benefits and repayments 4,419,045 16,043,880 323,022 595,594 1,004,202
          Exhibit: Salaries and wages   89,734,451 113,123,224 12,759,781 27,479,857 198,624,304
         
Direct expenditure by function 253,834,672 359,092,965 34,341,421 120,396,990 361,478,491
     Direct general expenditure   243,170,168 280,178,923 32,228,882 70,604,431 360,474,289
          Capital outlay   27,523,557 50,377,910 4,721,088 13,778,271 45,805,075
          Other direct general expenditure    e                   215,646,611 229,801,013 27,507,794 56,826,160 314,669,214
         
          Education services:          
               Education   36,411,097 35,296,255 9,326,704 210,657 351,439,000
                       Capital outlay   4,255,003 3,743,328 1,124,495 162,701 45,805,075
                   Higher education   3,870,386 700,115 - 4,062 20,957,705
                        Capital outlay   327,325 1,961 - - 1,957,058
                   Elementary & secondary   32,540,711 34,596,140 9,326,704 206,595 330,481,295
                        Capital outlay   3,927,678 3,741,367 1,124,495 162,701 43,848,017
                   Other education   - - - - -
               Libraries   1,976,699 3,329,714 461,402 2,073,207 -
         
          Social services and income maintenance:          
               Public welfare   29,546,613 9,713,992 214,429 219,796 -
                    Cash assistance payments 7,467,631 1,451,736 49,000 - -
                    Vendor payments   1,892,823 1,209,834 2,638 - -
                    Other public welfare   20,186,159 7,052,422 162,791 219,796 -
               Hospitals   22,541,928 10,194,783 68,395 17,731,763 -
                    Capital outlay   1,002,607 801,182 177 1,353,310 -
               Health   20,656,210 5,848,953 345,576 2,444,492 -
               Social insurance administration    - 9,182 - - -
               Veterans' services   - - - - -
         
          Transportation:          
               Highways   16,259,001 22,087,970 4,051,706 1,840,026 -
                    Capital outlay   5,233,091 10,011,859 994,404 658,789 -
               Air transportation (airports) )                     2,777,327 6,972,890 22,402 5,266,232 -
               Parking facilities   70,215 986,715 17,361 48,680 -
               Sea and inland port facilities   s                       215,777 1,183,386 9,535 1,147,474 -
               Transit subsidies   23,542 297,473 329 - -
         
          Public safety:          
               Police protection   15,856,958 36,316,491 2,877,348 - -
               Fire protection   3,598,457 17,647,020 1,704,472 3,047,672 -
               Correction   15,224,320 2,959,706 2,473 - -
                    Capital outlay   1,205,835 210,219 51 - -
               Protective inspection and regulation   gulation                974,042 2,498,702 284,934 - -
         
          Environment and housing:          
               Natural resources   2,551,200 353,033 55,912 2,451,745 -
                    Capital outlay   731,537 161,197 14,262 573,931 -
               Parks and recreation   5,382,439 15,529,086 1,100,213 3,136,932 -
                    Capital outlay   1,962,741 4,454,087 246,358 947,388 -
               Housing and community development    pment                 2,698,418 12,498,837 329,465 12,313,009 -
               Sewerage   4,051,103 18,545,629 1,453,738 6,156,923 -
                    Capital outlay   1,616,042 6,909,118 407,317 2,236,621 -
               Solid waste management   4,270,780 9,578,744 1,315,117 1,150,222 -
                    Capital outlay   453,506 709,225 58,714 112,885 -
         
          Governmental administration:          
               Financial administration   6,081,255 6,613,854 1,024,846 - -
               Judicial and legal   12,874,720 3,650,937 268,698 - -
               General public buildings 3,780,180 3,797,844 688,964 - -
               Other governmental administration    ation                 5,775,226 7,291,135 1,021,396 - -
          Interest on general debt   11,284,074 15,791,046 954,621 6,814,962 9,035,289
         
          General expenditure, n.e.c.:          
               Miscellaneous commercial activities   136 58,082 1,027 - -
               Other and unallocable   18,288,451 31,127,464 4,627,819 4,550,639 -
         
     Utility expenditure 5,914,010 62,516,814 1,789,517 49,196,965 -
               Capital outlay   1,708,847 11,155,359 359,860 11,872,064 -
          Water supply   3,812,319 24,047,634 1,185,733 11,123,621 -
          Electric power   158,137 25,955,290 584,264 17,565,667 -
          Gas supply   35,168 4,595,968 8,338 1,071,732 -
          Transit   1,908,386 7,917,922 11,182 19,435,945 -
         
     Liquor store expenditure   331,449 353,348 - - -
         
     Insurance trust expenditure 4,419,045 16,043,880 323,022 595,594 1,004,202
          Unemployment compensation   - 149,476 - - -
          Employee retirement   4,419,045 15,894,404 323,022 595,594 1,004,202
          Workers' compensation   - - - - -
          Other insurance trust   - - - - -
         
               Debt outstanding   206,088,419 399,070,470 23,341,845 217,925,946 198,155,051
         
Short-term    4,708,923 6,645,811 3,601,091 2,862,806 6,779,086
Long-term    201,379,496 392,424,659 19,740,754 215,063,140 191,375,965
     Full faith and credit   69,727,077 150,779,295 16,139,195 35,783,786 186,094,018
     Nonguaranteed   131,652,419 241,645,364 3,601,559 179,279,354 5,281,947
         
Long-term debt by purpose:          
     Public debt for private purposes   oses                 73,066,905 50,937,903 1,103,720 34,045,849 -
     Education   13,972,100 15,915,806 4,239,878 6,703,423 191,375,965
     Utilities   9,944,039 87,874,294 1,739,212 92,828,956 -
     Other   104,396,452 237,696,656 12,657,944 81,484,912 -
Long-term debt issued   25,287,242 63,997,001 3,621,261 27,679,724 37,947,522
Long-term debt retired   18,941,830 37,580,900 2,185,111 21,017,669 17,253,048
         
                Cash and security holdings   275,529,263 509,011,707 24,541,494 142,706,552 143,526,288
         
Insurance trust funds   90,117,026 256,673,978 4,919,396 7,768,136 16,048,547
     Unemployment compensation    - 305,793 - - -
     Employee retirement   90,117,026 256,368,185 4,919,396 7,768,136 16,048,547
     Workers' compensation   - - - - -
     Miscellaneous   - - - - -
         
Other than insurance trust funds   ds                  185,412,237 252,337,729 19,622,098 134,938,416 127,477,741
     By purpose:          
          Offsets to debt   81,554,258 72,014,162 1,360,002 46,689,656 9,134,592
          Bond funds   20,911,610 41,303,952 2,783,473 14,362,159 43,480,970
          Other   82,946,369 139,019,615 15,478,623 73,886,601 74,862,179
1 Duplicative intergovernmental transactions are excluded.
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: December 09 2005
Last Revised: December 09 2005