The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2004-05
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
Description Wisconsin
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
         
 Revenue1 48,235,097 0.07 34,243,202 23,287,862 0.19
         
General revenue1 36,720,655 0.09 24,611,203 21,405,419 0.20
         
Intergovernmental revenue1 7,100,591 0.12 6,693,670 9,702,888 0.25
     From Federal Government 7,100,591 0.12 6,447,734 652,857 1.33
     From State government1 (1) 0.00 - 9,050,031 0.23
     From local governments1 (1) 0.00 245,936 (1) 0.00
         
General revenue from own sources   29,620,064 0.10 17,917,533 11,702,531 0.26
    Taxes   21,403,526 0.11 13,152,250 8,251,276 0.28
          Property 7,796,015 0.26 112,159 7,683,856 0.27
          Sales and gross receipts   6,107,888 0.15 5,790,733 317,155 2.97
               General sales   4,299,914 0.20 4,039,450 260,464 3.38
               Selective sales 1,807,974 0.19 1,751,283 56,691 5.95
                    Motor fuel 957,055 0.00 957,055 - 0.00
                    Alcoholic beverage 49,301 0.00 49,301 - 0.00
                    Tobacco products 310,142 0.00 310,142 - 0.00
                    Public utilities   284,113 0.00 284,113 - 0.00
                    Other selective sales   207,363 1.63 150,672 56,691 5.95
          Individual income   5,465,082 0.00 5,465,082 - 0.00
          Corporate income   782,742 0.01 782,742 - 0.00
          Motor vehicle license   329,386 0.02 328,978 408 16.65
          Other taxes   922,413 0.63 672,556 249,857 2.31
         
     Charges and miscellaneous general  revenue   8,216,538 0.28 4,765,283 3,451,255 0.67
          Current charges   5,424,632 0.38 2,745,155 2,679,477 0.78
               Education   1,991,514 0.00 1,532,142 459,372 0.00
                    Institutions  of higher education   1,737,788 0.00 1,517,736 220,052 0.00
                    School lunch sales (gross) 163,970 0.00 - 163,970 0.00
               Hospitals   893,667 0.00 825,956 67,711 0.00
               Highways   79,948 4.56 29,981 49,967 7.29
               Air transportation (airports)   102,704 1.21 - 102,704 1.21
               Parking facilities   46,812 0.48 - 46,812 0.48
               Sea and inland port facilities   5,532 0.28 - 5,532 0.28
               Natural resources   83,867 9.82 58,013 25,854 31.85
               Parks and recreation   162,308 1.68 15,421 146,887 1.85
               Housing and community development   85,681 1.46 10,390 75,291 1.66
               Sewerage   558,054 1.83 - 558,054 1.83
               Solid waste management   161,498 5.11 989 160,509 5.14
               Other charges   1,253,047 1.49 272,263 980,784 1.91
         
          Miscellaneous general revenue   2,791,906 0.44 2,020,128 771,778 1.59
               Interest earnings   1,021,986 0.51 750,148 271,838 1.90
               Special assessments   114,434 6.30 21,347 93,087 7.74
               Sale of property   11,810 0.37 10,805 1,005 4.32
               Other general revenue   1,643,676 0.57 1,237,828 405,848 2.33
         
Utility revenue 1,147,537 0.85 - 1,147,537 0.85
     Water supply   400,787 1.39 - 400,787 1.39
     Electric power   685,044 1.17 - 685,044 1.17
     Gas supply   1,370 0.73 - 1,370 0.73
     Transit   60,336 0.17 - 60,336 0.17
         
Liquor store revenue   - 0.00 - - 0.00
         
Insurance trust revenue   10,366,905 0.00 9,631,999 734,906 0.00
     Unemployment compensation   701,281 0.00 701,281 - 0.00
     Employee retirement   9,637,446 0.00 8,902,540 734,906 0.00
     Workers' compensation   3,533 0.00 3,533 - 0.00
     Other insurance trust revenue   24,645 0.00 24,645 - 0.00
         
 Expenditure1 43,146,484 0.44 28,828,312 23,546,006 0.80
         
By character and object:        
     Intergovernmental expenditure1 - 0.00 9,200,766 27,068 1.91
     Direct expenditure   43,146,484 0.44 19,627,546 23,518,938 0.80
          Current operations   32,740,569 0.40 12,794,182 19,946,387 0.66
          Capital outlay   4,310,691 1.76 1,856,671 2,454,020 3.09
               Construction   3,597,807 1.91 1,654,307 1,943,500 3.54
               Other capital outlay   712,884 2.33 202,364 510,520 3.25
          Assistance and subsidies   514,278 0.04 464,324 49,954 0.37
          Interest on debt   1,566,456 1.03 855,141 711,315 2.26
          Insurance benefits and repayments 4,014,490 0.00 3,657,228 357,262 0.00
          Exhibit: Salaries and wages   12,298,435 0.20 3,547,388 8,751,047 0.29
         
Direct expenditure by function 43,146,484 0.44 19,627,546 23,518,938 0.80
     Direct general expenditure   37,723,710 0.38 15,967,399 21,756,311 0.66
          Capital outlay   4,189,405 1.71 1,853,752 2,335,653 3.07
          Other direct general expenditure    33,534,305 0.29 14,113,647 19,420,658 0.50
         
          Education services:        
               Education   13,804,891 0.02 3,782,107 10,022,784 0.02
                    Capital outlay   947,939 0.02 339,355 608,584 0.04
                 Higher education   4,375,836 0.00 3,314,058 1,061,778 0.00
                    Capital outlay   470,965 0.00 337,241 133,724 0.00
                 Elementary & secondary   8,961,006 0.03 - 8,961,006 0.03
                    Capital outlay   474,860 0.05 - 474,860 0.05
                 Other education   468,049 0.00 468,049 - 0.00
               Libraries   233,257 4.18 - 233,257 4.18
         
          Social services and income maintenance:        
               Public welfare   7,002,387 0.92 5,525,084 1,477,303 4.38
                    Cash assistance payments 323,293 0.06 273,339 49,954 0.37
                    Vendor payments   4,723,142 0.00 4,702,592 20,550 0.00
                    Other public welfare   1,955,952 3.31 549,153 1,406,799 4.60
               Hospitals   1,030,148 0.21 837,817 192,331 1.14
                    Capital outlay   43,103 0.00 43,103 - 0.00
               Health   1,350,229 1.35 293,267 1,056,962 1.72
               Employment security administration    91,580 0.00 91,580 - 0.00
               Veterans' services   31,031 0.00 31,031 - 0.00
         
          Transportation:        
               Highways   3,024,457 1.90 1,203,803 1,820,654 3.15
                    Capital outlay   1,695,883 3.17 902,923 792,960 6.79
               Air transportation (airports) 234,675 1.00 96,451 138,224 1.70
               Parking facilities   50,288 10.77 - 50,288 10.77
               Sea and inland port facilities   6,559 10.35 74 6,485 10.47
         
          Public safety:        
               Police protection   1,353,675 0.47 111,454 1,242,221 0.52
               Fire protection   512,697 1.52 - 512,697 1.52
               Correction   1,205,599 0.34 834,621 370,978 1.11
                    Capital outlay   40,661 0.96 35,403 5,258 7.40
               Protective inspection and regulation   164,813 1.40 100,719 64,094 3.61
         
          Environment and housing:        
               Natural resources   693,029 0.78 538,602 154,427 3.52
                    Capital outlay   219,496 1.46 203,492 16,004 20.00
               Parks and recreation   611,017 1.88 50,063 560,954 2.04
                    Capital outlay   132,351 5.71 4,313 128,038 5.90
               Housing and community development    440,748 1.67 24,212 416,536 1.76
               Sewerage   780,509 2.34 - 780,509 2.34
                    Capital outlay   220,543 4.72 - 220,543 4.72
               Solid waste management   384,178 1.00 61,317 322,861 1.19
                    Capital outlay   13,658 17.77 1,139 12,519 19.39
         
          Governmental administration:        
               Financial administration   478,998 0.84 253,758 225,240 1.79
               Judicial and legal   526,722 0.64 252,041 274,681 1.22
               General public buildings 220,348 4.18 11,420 208,928 4.41
               Other governmental administration    367,046 1.03 56,757 310,289 1.22
          Interest on general debt   1,555,594 1.03 855,141 700,453 2.30
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   9,956 12.87 - 9,956 12.87
               Other and unallocable   1,559,279 2.06 956,080 603,199 5.33
         
     Utility expenditure 1,408,284 6.68 2,919 1,405,365 6.69
               Capital outlay   121,286 11.38 2,919 118,367 11.66
          Water supply   416,332 7.01 - 416,332 7.01
          Electric power   678,316 11.72 - 678,316 11.72
          Gas supply   1,369 99.98 - 1,369 99.98
          Transit   312,267 1.57 2,919 309,348 1.59
         
     Liquor store expenditure   - 0.00 - - 0.00
    0.00     0.00
     Insurance trust expenditure 4,014,490 0.00 3,657,228 357,262 0.00
          Unemployment compensation   749,436 0.00 749,436 - 0.00
          Employee retirement   3,240,062 0.00 2,882,800 357,262 0.00
          Workers' compensation   3,152 0.00 3,152 - 0.00
          Other insurance trust   21,840 0.00 21,840 - 0.00
         
 Debt outstanding   36,925,377 1.12 18,763,197 18,162,180 2.27
         
Short-term    1,033,631 0.00 - 1,033,631 0.00
Long-term    35,891,746 1.15 18,763,197 17,128,549 2.41
     Public debt for private purposes   9,224,004 1.21 8,470,224 753,780 14.81
Long-term debt issued   6,392,250 1.88 3,101,932 3,290,318 3.66
Long-term debt retired   4,962,185 1.49 2,048,859 2,913,326 2.54
  - 0.00 - - 0.00
 Cash and security holdings   101,333,030 0.16 83,831,911 17,501,119 0.90
         
Insurance trust funds   76,277,858 0.00 70,341,188 5,936,670 0.00
     Unemployment compensation    762,142 0.00 762,142 - 0.00
     Employee retirement   75,349,798 0.00 69,413,128 5,936,670 0.00
     Workers' compensation   5,798 0.00 5,798 - 0.00
     Miscellaneous   160,120 0.00 160,120 - 0.00
         
Other than insurance trust funds   25,055,172 0.63 13,490,723 11,564,449 1.36
     By purpose:        
          Offsets to debt   12,328,756 0.84 10,723,571 1,605,185 6.46
          Bond funds   1,225,027 3.77 240,588 984,439 4.69
          Other   11,501,389 1.22 2,526,564 8,974,825 1.56
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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