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 West Virginia
County Municipal Township Special District School District
government government government government government
amount amount amount amount amount
1 2 3 4 5
       
                    Revenue1 657,125 728,447 - 293,769 2,333,644
         
               General revenue1 657,120 636,588 - 225,340 2,333,644
         
Intergovernmental revenue1 66,555 46,083 - 131,285 1,626,461
     From federal government 13,597 24,614 - 93,400 22,249
     From state government 42,317 18,928 X 16,872 1,594,180
     From local government1 10,641 2,541 X 21,013 10,032
         
General revenue from own sources   590,565 590,505 - 94,055 707,183
    Taxes   243,677 232,188 - 3,712 622,286
          Property 210,276 65,394 - 3,030 622,286
          Sales and gross receipts   17,684 41,426 - - -
               General sales   - - - - -
               Selective sales 17,684 41,426 - - -
                    Motor fuel - - - - -
                    Alcoholic beverage 296 2,901 - - -
                    Tobacco products - - - - -
                    Public utilities   8,537 23,946 - - -
                    Other selective sales   8,851 14,579 - - -
          Individual income   - - - - -
          Corporate income   - - - - -
          License taxes 354 63 - - -
            Motor vehicle license   354 63 - - -
          Other taxes   15,363 125,305 - 682 -
         
     Charges and miscellaneous general  revenue   346,888 358,317 - 90,343 84,897
          Current charges   141,301 291,429 - 82,998 33,522
               Education   - - - - 33,522
                    Institutions of higher education   - - - - 1,569
                    School lunch sales (gross) - - - - 23,244
               Hospitals   82,943 114,625 - - -
               Highways   - 1,537 - - -
               Air transportation (airports)   )                         3,418 1,410 - 8,107 -
               Parking facilities   397 7,440 - - -
               Sea and inland port facilities   - - - - -
               Natural resources   - - - 454 -
               Parks and recreation   2,443 13,953 - 608 -
               Housing and community development   - 728 - 12,803 -
               Sewerage   4,208 80,494 - 41,792 -
               Solid waste management   3,065 27,985 - 19,056 -
               Other charges   44,827 43,257 - 178 -
         
          Miscellaneous general revenue   205,587 66,888 - 7,345 51,375
               Interest earnings   177,135 33,891 - 4,157 15,840
               Special assessments   - 9,923 - 237 -
               Sale of property   53 263 - 184 -
               Other general revenue   28,399 22,811 - 2,767 35,535
         
               Other than general revenue 5 91,859 - 68,429 -
         
Utility revenue 5 77,921 - 68,429 -
     Water supply   5 73,406 - 64,716 -
     Electric power   - 4,498 - - -
     Gas supply   - - - - -
     Transit   - 17 - 3,713 -
         
Liquor store revenue   - - - - -
         
Insurance trust revenue   - 13,938 - - -
     Unemployment compensation   - - - - -
     Employee retirement   - 13,938 - - -
     Workers' compensation   - - - - -
     Other insurance trust revenue   - - - - -
         
                Expenditure1 625,252 747,889 - 302,413 2,347,684
         
     Intergovernmental expenditure1 11,807 4,416 - 4,759 -
     Direct expenditure   613,445 743,473 - 297,654 2,347,684
          Current operations   435,457 597,994 - 189,493 2,152,193
          Capital outlay   32,124 70,891 - 80,519 185,170
               Construction   11,253 42,138 - 67,848 73,295
               Other capital outlay   20,871 28,753 - 12,671 111,875
          Assistance and subsidies   2 - - - -
          Interest on debt   145,862 48,571 - 27,642 10,321
          Insurance benefits and repayments - 26,017 - - -
          Exhibit: Salaries and wages   212,845 291,505 - 60,757 1,338,066
         
Direct expenditure by function 613,445 743,473 - 297,654 2,347,684
     Direct general expenditure   610,907 625,688 - 181,121 2,347,684
          Capital outlay   31,125 52,463 - 46,731 185,170
          Other direct general expenditure    e                       579,782 573,225 - 134,390 2,162,514
         
          Education services:          
               Education   125 467 - - 2,337,363
                       Capital outlay   - - - - 185,170
                   Higher education   - - - - 58,663
                        Capital outlay   - - - - 4,870
                   Elementary & secondary   125 467 - - 2,278,700
                        Capital outlay   - - - - 180,300
                   Other education   - - - - -
               Libraries   13,222 4,165 - 8,046 -
         
          Social services and income maintenance:          
               Public welfare   1,745 1,823 - - -
                    Cash assistance payments 2 - - - -
                    Vendor payments   25 804 - - -
                    Other public welfare   1,718 1,019 - - -
               Hospitals   75,814 107,558 - - -
                    Capital outlay   2,567 9,452 - - -
               Health   33,173 876 - - -
               Social insurance administration    - - - - -
               Veterans' services   - - - - -
         
          Transportation:          
               Highways   1,898 56,129 - - -
                    Capital outlay   - 2,895 - - -
               Air transportation (airports) 4,918 2,907 - 22,118 -
               Parking facilities   376 7,500 - - -
               Sea and inland port facilities   - 29 - - -
               Transit subsidies   17 682 - - -
         
          Public safety:          
               Police protection   55,638 88,329 - - -
               Fire protection   14,373 55,023 - - -
               Correction   30,686 555 - - -
                    Capital outlay   173 2 - - -
               Protective inspection and regulation   gulation                  1,211 1,254 - - -
         
          Environment and housing:          
               Natural resources   2,244 349 - 2,520 -
                    Capital outlay   65 - - 507 -
               Parks and recreation   9,847 33,505 - 2,345 -
                    Capital outlay   166 1,362 - 397 -
               Housing and community development    pment                     3,914 15,040 - 72,211 -
               Sewerage   4,083 81,476 - 40,312 -
                    Capital outlay   - 13,902 - 15,908 -
               Solid waste management   4,224 32,562 - 16,636 -
                    Capital outlay   65 694 - 4,251 -
         
          Governmental administration:          
               Financial administration   41,099 25,937 - - -
               Judicial and legal   32,749 5,831 - - -
               General public buildings 23,239 19,365 - - -
               Other governmental administration    ation                    49,935 15,778 - - -
          Interest on general debt   145,828 37,039 - 15,251 10,321
         
          General expenditure, n.e.c.:          
               Miscellaneous commercial activities   - - - - -
               Other and unallocable   60,549 31,509 - 1,682 -
         
     Utility expenditure 2,538 91,768 - 116,533 -
               Capital outlay   999 18,428 - 33,788 -
          Water supply   2,538 87,500 - 94,145 -
          Electric power   - 3,950 - - -
          Gas supply   - - - - -
          Transit   - 318 - 22,388 -
         
     Liquor store expenditure   - - - - -
         
     Insurance trust expenditure - 26,017 - - -
          Unemployment compensation   - - - - -
          Employee retirement   - 26,017 - - -
          Workers' compensation   - - - - -
          Other insurance trust   - - - - -
         
               Debt outstanding   2,110,472 756,905 - 500,145 212,942
         
Short-term    1,347 1,380 - 7,845 -
Long-term    2,109,125 755,525 - 492,300 212,942
     Full faith and credit   579 51,828 - 113,457 212,942
     Nonguaranteed   2,108,546 703,697 - 378,843 -
         
Long-term debt by purpose:          
     Public debt for private purposes   oses                  2,099,492 291,137 - - -
     Education   - - - - 212,942
     Utilities   57 197,033 - 234,962 -
     Other   9,576 267,355 - 257,338 -
Long-term debt issued   12,657 50,190 - 39,537 37,390
Long-term debt retired   123,029 42,331 - 31,271 29,777
         
                Cash and security holdings   2,247,025 670,996 - 120,042 420,708
         
Insurance trust funds   - 158,708 - - -
     Unemployment compensation    - - - - -
     Employee retirement   - 158,708 - - -
     Workers' compensation   - - - - -
     Miscellaneous   - - - - -
         
Other than insurance trust funds   ds                    2,247,025 512,288 - 120,042 420,708
     By purpose:          
          Offsets to debt   2,100,520 312,882 - 23,080 24,517
          Bond funds   200 22,574 - 5,837 81,743
          Other   146,305 176,832 - 91,125 314,448
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