The U.S. Census Bureau
 
Iowa State & Local Government Finances by Level of Government:  1995-96
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
  IOWA
  State & local State & local  State  Local  Local
Description government government government government government
  amount1 CV amount amount1 CV
  1 2 3 4 5
 Population (July 1996, in thousands) 2,852 (X) 2,852 2,852 (X)
 Personal Income (Calendar year 1995, in millions)  59,453 (X) 59,453 59,453 (X)
       
 Revenue1 14,320,121 0.32 9,244,859 7,487,513 0.94
       
  General revenue1 12,714,658 0.36 8,133,204 6,993,705 1.01
       
Intergovernmental revenue1 2,302,695 0.40 2,139,113 2,575,833 1.76
     From Federal Government 2,302,695 0.40 2,057,097 245,598 3.76
     From State government (1) (X) - 2,330,235 1.95
     From local governments1 (1) (X) 82,016 (1) (X)
       
General revenue from own sources   10,411,963 0.43 5,994,091 4,417,872 1.02
    Taxes   6,982,600 0.36 4,440,540 2,542,060 1.00
          Property 2,383,595 1.00 - 2,383,595 1.00
          Sales and gross receipts   2,242,689 0.17 2,147,520 95,169 3.91
               General sales   1,516,146 0.20 1,456,221 59,925 5.07
               Selective sales 726,543 0.18 691,299 35,244 3.64
                    Motor fuel 367,154 0.00 367,154 - 0.00
                    Alcoholic beverage 12,550 0.00 12,550 - 0.00
                    Tobacco products 99,404 0.00 99,404 - 0.00
                    Public utilities   9,883 2.14 - 9,883 2.14
                    Other selective sales   237,552 0.52 212,191 25,361 4.89
          Individual income   1,614,489 0.24 1,588,052 26,437 14.44
          Corporate income   202,929 0.00 202,929 - 0.00
          Motor vehicle license   280,882 0.15 271,076 9,806 4.25
          Other taxes   258,016 0.89 230,963 27,053 8.49
       
     Charges and miscellaneous general  revenue   3,429,363 0.98 1,553,551 1,875,812 1.79
          Current charges   2,334,191 1.48 979,409 1,354,782 2.55
               Education   894,085 0.49 553,998 340,087 1.29
                    Institutions  of higher education   727,191 0.00 553,708 173,483 0.00
                    School lunch sales (gross) 68,959 2.52 - 68,959 2.52
               Hospitals   875,741 3.88 367,421 508,320 6.69
               Highways   7,365 6.02 3,677 3,688 12.02
               Air transportation (airports)   28,184 0.48 - 28,184 0.48
               Parking facilities   15,694 0.29 - 15,694 0.29
               Sea and inland port facilities   236 0.00 - 236 0.00
               Natural resources   11,339 5.78 10,808 531 123.50
               Parks and recreation   48,051 8.02 2,093 45,958 8.38
               Housing and community development   9,008 8.22 778 8,230 9.00
               Sewerage   197,298 1.20 - 197,298 1.20
               Solid waste management   98,471 2.54 3,386 95,085 2.63
               Other charges   148,719 5.39 37,248 111,471 7.19
       
          Miscellaneous general revenue   1,095,172 0.79 574,142 521,030 1.67
               Interest earnings   476,296 1.16 210,685 265,611 2.08
               Special assessments   19,046 16.11 - 19,046 16.11
               Sale of property   5,020 44.20 3,312 1,708 129.90
               Other general revenue   594,810 0.84 360,145 234,665 2.13
       
Utility revenue 477,192 0.99 - 477,192 0.99
     Water supply   202,661 1.71 - 202,661 1.71
     Electric power   236,832 1.52 - 236,832 1.52
     Gas supply   28,926 7.92 - 28,926 7.92
     Transit   8,773 0.71 - 8,773 0.71
       
Liquor store revenue   87,338 0.00 87,338 - 0.00
       
Insurance trust revenue   1,040,933 0.00 1,024,317 16,616 0.00
     Unemployment compensation   261,620 0.00 261,620 - 0.00
     Employee retirement   778,324 0.00 761,708 16,616 0.00
     Workers' compensation   989 0.00 989 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
       
 Expenditure1 13,466,723 0.52 8,853,150 7,330,639 0.95
       
By character and object:        
     Intergovernmental expenditure1 36,060 0.00 2,672,320 80,806 6.34
     Direct expenditure   13,430,663 0.52 6,180,830 7,249,833 0.96
          Current operations   10,521,938 0.50 4,436,969 6,084,969 0.87
          Capital outlay   1,642,568 2.29 736,516 906,052 4.16
               Construction   1,218,576 2.65 584,861 633,715 5.10
               Other capital outlay   423,992 2.89 151,655 272,337 4.49
       
          Assistance and subsidies   274,011 0.19 272,401 1,610 31.56
          Interest on debt   373,454 1.29 125,001 248,453 1.95
          Insurance benefits and repayments 618,692 0.00 609,943 8,749 0.00
          Exhibit: salaries & wages   4,619,384 0.97 1,632,767 2,986,617 1.50
       
Direct expenditure by function 13,430,663 0.52 6,180,830 7,249,833 0.96
     Direct general expenditure   12,218,118 0.54 5,510,589 6,707,529 0.99
          Capital outlay   1,547,802 2.26 736,505 811,297 4.31
          Other direct general expenditure    10,670,316 0.49 4,774,084 5,896,232 0.89
       
          Education services:        
               Education   4,632,930 0.96 1,416,914 3,216,016 1.38
                    Capital outlay   294,073 9.33 84,770 209,303 13.10
                         Higher education   1,561,415 0.00 1,186,478 374,937 0.00
                              Capital outlay   100,604 0.00 83,907 16,697 0.00
                         Elementary & secondary education   2,841,079 1.56 - 2,841,079 1.56
                              Capital outlay   192,606 14.24 - 192,606 14.24
                         Other education   230,436 0.00 230,436 - 0.00
               Libraries   79,827 3.56 3,660 76,167 3.73
       
          Social services and income maintenance:        
               Public welfare   1,789,230 0.44 1,662,714 126,516 6.26
                    Cash assistance payments 139,836 0.36 138,226 1,610 31.56
                    Vendor payments   1,132,613 0.33 1,108,443 24,170 15.37
                    Other public welfare   516,781 1.39 416,045 100,736 7.12
               Hospitals   1,041,284 3.13 518,934 522,350 6.25
                    Capital outlay   66,044 4.90 44,968 21,076 15.34
               Health   297,402 3.38 99,104 198,298 5.07
               Social insurance administration    52,445 0.00 52,445 - 0.00
               Veterans' services   - 0.00 - - 0.00
       
          Transportation:        
               Highways   1,379,758 1.35 709,359 670,399 2.78
                    Capital outlay   768,382 1.99 543,883 224,499 6.80
               Air transportation (airports) 54,710 0.96 - 54,710 0.96
               Parking facilities   19,433 1.84 - 19,433 1.84
               Sea and inland port facilities   304 0.00 - 304 0.00
               Transit subsidies   19,206 2.83 17,599 1,607 33.86
       
          Public safety:        
               Police protection   333,218 0.78 60,942 272,276 0.96
               Fire protection   112,259 3.03 - 112,259 3.03
               Correction   188,704 1.16 141,371 47,333 4.64
                    Capital outlay   4,222 3.53 2,035 2,187 6.82
               Protective inspection and regulation   43,255 0.97 32,765 10,490 3.99
       
          Environment and housing:        
               Natural resources   214,161 1.08 191,774 22,387 10.37
                    Capital outlay   22,203 3.48 20,694 1,509 51.21
               Parks and recreation   173,280 3.50 13,931 159,349 3.80
                    Capital outlay   32,123 13.18 682 31,441 13.47
               Housing and community development    132,743 2.67 2,814 129,929 2.73
               Sewerage   244,116 6.15 - 244,116 6.15
                    Capital outlay   106,847 12.45 - 106,847 12.45
               Solid waste management   116,104 2.47 3,815 112,289 2.56
                    Capital outlay   14,957 3.66 100 14,857 3.68
       
          Governmental administration:        
               Financial administration   234,906 1.12 130,178 104,728 2.52
               Judicial and legal   183,767 0.68 136,087 47,680 2.61
               General public buildings 55,992 4.04 2,945 53,047 4.26
               Other governmental administration    101,443 1.76 30,705 70,738 2.52
          Interest on general debt   340,551 1.40 125,001 215,550 2.21
       
          General expenditure, n.e.c.        
               Miscellaneous commercial activities   - 0.00 - - 0.00
               Other and unallocable   377,090 2.23 157,532 219,558 3.83
       
     Utility expenditure 533,555 2.46 - 533,555 2.46
               Capital outlay   94,755 9.55 - 94,755 9.55
          Water supply   230,023 4.85 - 230,023 4.85
          Electric power   228,322 2.39 - 228,322 2.39
          Gas supply   29,316 9.33 - 29,316 9.33
          Transit   45,894 0.12 - 45,894 0.12
       
     Liquor store expenditure   60,298 0.00 60,298 - 0.00
       
     Insurance trust expenditure 618,692 0.00 609,943 8,749 0.00
          Unemployment compensation   236,391 0.00 236,391 - 0.00
          Employee retirement   381,753 0.00 373,004 8,749 0.00
          Workers' compensation   548 0.00 548 - 0.00
          Other insurance trust   - 0.00 - - 0.00
       
 Debt outstanding   6,355,473 2.27 2,064,507 4,290,966 3.36
       
Short-term    103,792 15.72 19,510 84,282 19.36
Long-term    6,251,681 2.29 2,044,997 4,206,684 3.40
     Full faith and credit   2,297,202 6.17 - 2,297,202 6.17
     Nonguaranteed   3,954,479 0.86 2,044,997 1,909,482 1.78
       
Long-term debt by purpose        
     Public debt for private purposes   1,964,929 0.23 1,174,256 790,673 0.57
     Education   1,363,338 7.38 541,459 821,879 12.25
     Utilities   580,978 4.03 - 580,978 4.03
     Other   2,342,436 4.65 329,282 2,013,154 5.41
Long-term debt issued   819,113 5.75 208,463 610,650 7.71
Long-term debt retired   733,796 2.75 257,378 476,418 4.23
       
 Cash and security holdings   17,268,223 0.44 12,990,230 4,277,993 1.78
       
Insurance trust funds   10,196,796 0.00 9,997,921 198,875 0.00
     Unemployment compensation    683,136 0.00 683,136 - 0.00
     Employee retirement   9,513,316 0.00 9,314,441 198,875 0.00
     Workers' compensation   344 0.00 344 - 0.00
     Miscellaneous   - 0.00 - - 0.00
       
Other than insurance trust funds   7,071,427 1.08 2,992,309 4,079,118 1.86
     By purpose        
          Offsets to debt   2,267,783 1.03 1,266,018 1,001,765 2.34
          Bond funds   708,824 7.54 194,949 513,875 10.40
          Other   4,094,820 1.16 1,531,342 2,563,478 1.85
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (NA)   not available;  (X)   not applicable
Population source: Internet table. Population Estimates Program, released December 30, 1996.
Personal income source: Survey of Current Business (August 1996) BEA.

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