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 Massachusetts
County Municipal Township Special District School District
government government government government government
amount amount amount amount amount
1 2 3 4 5
       
       
                    Revenue1 331,967 10,510,108 8,848,727 3,107,433 1,471,094
         
               General revenue1 203,611 9,620,433 7,944,402 2,515,246 1,471,290
         
Intergovernmental revenue1 132,716 4,567,254 1,995,702 1,919,695 1,382,880
     From federal government 11,010 345,185 67,805 690,143 776
     From state government 121,706 4,206,729 1,924,562 1,045,615 718,554
     From local government1 X 15,340 3,335 183,937 663,550
         
General revenue from own sources   70,895 5,053,179 5,948,700 595,551 88,410
    Taxes   32,985 3,731,507 5,119,779 188,573 -
          Property 13,162 3,570,187 4,978,690 156,909 -
          Sales and gross receipts   14,343 77,774 60,310 - -
               General sales   - - - - -
               Selective sales 14,343 77,774 60,310 - -
                    Motor fuel - - - - -
                    Alcoholic beverage - - - - -
                    Tobacco products - - - - -
                    Public utilities   - - - - -
                    Other selective sales   14,343 77,774 60,310 - -
          Individual income   - - - - -
          Corporate income   - - - - -
          License taxes - - - - -
            Motor vehicle license   - - - - -
          Other taxes   5,480 83,546 80,779 31,664 -
         
     Charges and miscellaneous general  revenue   37,910 1,321,672 828,921 406,978 88,410
          Current charges   31,238 1,000,448 606,892 262,790 36,510
               Education   96 72,840 86,326 - 36,510
                    Institutions of higher education   - - - - 1,228
                    School lunch sales (gross) )                            53 57,006 46,931 - 18,110
               Hospitals   378 285,402 - - -
               Highways   - 125 238 - -
               Air transportation (airports)   2,824 6,606 5,188 - -
               Parking facilities   218 27,143 5,442 - -
               Sea and inland port facilities   - 478 2,421 - -
               Natural resources   - - - 141 -
               Parks and recreation   1,153 16,401 37,420 491 -
               Housing and community development   - 15,541 87 240,160 -
               Sewerage   49 405,581 266,656 9,354 -
               Solid waste management   - 27,709 57,024 7,288 -
               Other charges   26,520 142,622 146,090 5,356 -
         
          Miscellaneous general revenue   6,672 321,224 222,029 144,188 51,900
               Interest earnings   1,376 77,803 83,730 89,055 9,105
               Special assessments   - 647 8,032 22,907 -
               Sale of property   - 15 3,766 48 -
               Other general revenue   5,296 242,759 126,501 32,178 42,795
         
               Other than general revenue 128,356 889,675 904,325 592,187 -196
         
Utility revenue - 624,314 841,328 709,853 -
     Water supply   - 345,560 288,206 52,643 -
     Electric power   - 235,351 546,497 258,711 -
     Gas supply   - 43,403 6,625 - -
     Transit   - - - 398,499 -
         
Liquor store revenue   - - - - -
         
Insurance trust revenue   128,356 265,361 62,997 -117,666 -196
     Unemployment compensation   - - - - -
     Employee retirement   128,356 265,361 62,997 -117,666 -196
     Workers' compensation   - - - - -
     Other insurance trust revenue   - - - - -
         
                Expenditure1 322,267 11,103,772 9,647,820 3,029,765 1,528,015
         
     Intergovernmental expenditure1 670 571,031 668,255 11,052 -
     Direct expenditure   321,597 10,532,741 8,979,565 3,018,713 1,528,015
          Current operations   197,604 8,649,713 7,117,670 1,975,340 1,325,447
          Capital outlay   4,027 918,238 1,470,106 620,527 153,489
               Construction   3,476 611,612 958,164 570,311 103,585
               Other capital outlay   551 306,626 511,942 50,216 49,904
          Assistance and subsidies   - 1,919 - - -
          Interest on debt   120 266,137 227,008 325,659 48,295
          Insurance benefits and repayments 119,846 696,734 164,781 97,187 784
          Exhibit: Salaries and wages   105,966 4,691,890 3,747,679 605,493 889,132
         
Direct expenditure by function 321,597 10,532,741 8,979,565 3,018,713 1,528,015
     Direct general expenditure   201,751 9,318,522 8,014,406 1,077,258 1,527,231
          Capital outlay   4,027 855,438 1,347,621 174,202 153,489
          Other direct general expenditure    197,724 8,463,084 6,666,785 903,056 1,373,742
         
          Education services:          
               Education   12,512 4,463,961 4,300,057 - 1,478,936
                       Capital outlay   280 339,498 694,187 - 153,489
                   Higher education   - - - - 1,857
                        Capital outlay   - - - - 4
                   Elementary & secondary   12,512 4,463,961 4,300,057 - 1,477,079
                        Capital outlay   280 339,498 694,187 - 153,485
                   Other education   - - - - -
               Libraries   - 101,416 111,140 - -
         
          Social services and income maintenance:          
               Public welfare   626 42,499 23,478 - -
                    Cash assistance payments - 1,919 - - -
                    Vendor payments   - - - - -
                    Other public welfare   626 40,580 23,478 - -
               Hospitals   378 643,872 123 - -
                    Capital outlay   - 46,621 123 - -
               Health   3,693 39,516 66,901 - -
               Social insurance administration    - - - - -
               Veterans' services   - - - - -
         
          Transportation:          
               Highways   623 249,160 379,749 9 -
                    Capital outlay   - 70,735 91,730 - -
               Air transportation (airports) 6,141 7,774 5,196 - -
               Parking facilities   202 12,201 976 - -
               Sea and inland port facilities   - 289 4,252 - -
               Transit subsidies   - - - - -
         
          Public safety:          
               Police protection   3,642 686,814 464,052 - -
               Fire protection   348 499,426 330,515 17,967 -
               Correction   115,252 109,291 - - -
                    Capital outlay   2 - - - -
               Protective inspection and regulation   - 45,830 63,695 - -
         
          Environment and housing:          
               Natural resources   1,656 2,733 10,997 908 -
                    Capital outlay   - 13 2,735 7 -
               Parks and recreation   943 101,758 87,283 439 -
                    Capital outlay   97 20,051 9,819 100 -
               Housing and community development    - 205,481 31,886 798,987 -
               Sewerage   132 216,936 274,485 53,150 -
                    Capital outlay   - 70,575 151,231 21,407 -
               Solid waste management   - 167,916 164,611 8,037 -
                    Capital outlay   - 6,719 10,607 3,449 -
         
          Governmental administration:          
               Financial administration   3,964 112,298 133,467 - -
               Judicial and legal   1,312 29,345 23,053 - -
               General public buildings 8,201 102,587 211,910 - -
               Other governmental administration    12,337 50,022 96,398 - -
          Interest on general debt   120 240,153 206,759 53,837 48,295
         
          General expenditure, n.e.c.:          
               Miscellaneous commercial activities   - 1,676 - - -
               Other and unallocable   29,669 1,185,568 1,023,423 143,924 -
         
     Utility expenditure - 517,485 800,378 1,844,268 -
               Capital outlay   - 62,800 122,485 446,325 -
          Water supply   - 265,283 278,864 62,396 -
          Electric power   - 218,183 515,274 219,602 -
          Gas supply   - 34,019 6,240 - -
          Transit   - - - 1,562,270 -
         
     Liquor store expenditure   - - - - -
         
     Insurance trust expenditure 119,846 696,734 164,781 97,187 784
          Unemployment compensation   - - - - -
          Employee retirement   119,846 696,734 164,781 97,187 784
          Workers' compensation   - - - - -
          Other insurance trust   - - - - -
         
               Debt outstanding   2,035 6,294,550 6,681,210 6,230,458 897,999
         
Short-term    - 838,390 1,905,957 125,322 -
Long-term    2,035 5,456,160 4,775,253 6,105,136 897,999
     Full faith and credit   1,035 3,895,987 4,144,963 280,854 896,299
     Nonguaranteed   1,000 1,560,173 630,290 5,824,282 1,700
         
Long-term debt by purpose:          
     Public debt for private purposes   - 2,214 36,000 554,019 -
     Education   - 1,958,801 2,329,219 - 897,999
     Utilities   - 486,312 436,285 5,069,499 -
     Other   2,035 3,008,833 1,973,749 481,618 -
Long-term debt issued   4,525 992,643 1,003,679 1,268,387 200,124
Long-term debt retired   4,856 494,619 387,032 1,512,576 41,942
         
                Cash and security holdings   1,393,544 9,842,525 5,031,348 3,819,089 405,335
         
Insurance trust funds   1,340,205 6,610,900 1,887,377 1,560,046 11,929
     Unemployment compensation    - - - - -
     Employee retirement   1,340,205 6,610,900 1,887,377 1,560,046 11,929
     Workers' compensation   - - - - -
     Miscellaneous   - - - - -
         
Other than insurance trust funds   53,339 3,231,625 3,143,971 2,259,043 393,406
     By purpose:          
          Offsets to debt   206 32,243 45,585 700,475 2,816
          Bond funds   82 496,027 835,613 189,562 145,250
          Other   53,051 2,703,355 2,262,773 1,369,006 245,340
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