The U.S. Census Bureau
 
 
Iowa State and Local Government Finances by Level of Government:  1996-97
(Thousand dollars. For meaning of abbreviations and symbols, see introductory text. 
Detail may not add to total because of rounding)      
          IOWA
 
Geographic area and item State and local State Local
  governments¹ government governments¹
          1 2 3
       
Population (July 1, 1996, in thousands) 2,849 2,849 2,849
Personal Income (Calendar year 1996, in millions) 64,696 64,696 64,696
       
Revenue¹ 14,643,600 9,509,064 7,785,806
       
General revenue¹ 13,000,455 8,360,300 7,291,425
       
Intergovernmental revenue¹ 2,192,500 2,007,968 2,835,802
From Federal Government 2,192,500 1,919,522 272,978
From State government (¹) (X) 2,562,824
From local governments¹ (X) 88,446 (X)
       
General revenue from own sources 10,807,955 6,352,332 4,455,623
Taxes   7,195,350 4,686,244 2,509,106
Property 2,319,279 - 2,319,279
Sales and gross receipts 2,354,251 2,228,431 125,820
General 1,586,978 1,500,162 86,816
Selective 767,273 728,269 39,004
Motor fuel 385,652 385,652 -
Alcoholic beverage 12,479 12,479 -
Tobacco products 99,814 99,814 -
Public utilities 10,684 - 10,684
Other 258,644 230,324 28,320
Individual income 1,745,507 1,719,566 25,941
Corporate income 221,041 221,041 0
Motor vehicle license 273,740 262,488 11,252
Other taxes 281,532 254,718 26,814
       
Charges and miscellaneous general revenue 3,612,605 1,666,088 1,946,517
Current charges 2,493,757 1,055,655 1,438,102
Education 942,868 588,818 354,050
Institutions of higher education 773,443 588,471 184,972
School lunch sales (gross) 71,284 - 71,284
Hospitals 989,292 409,477 579,815
Highways 5,673 2,801 2,872
Airports 29,291 - 29,291
Parking facilities 15,142 (X) 15,142
Water transport and terminals 218 - 218
       
Natural resources 12,936 12,086 850
Parks and recreation 44,033 2,429 41,604
Housing and community development 9,682 506 9,176
Sewerage 204,465 - 204,465
Solid waste management 108,621 3,972 104,649
Other charges 131,536 35,566 95,970
       
Miscellaneous general revenue 1,118,848 610,433 508,415
Interest earnings 471,656 223,757 247,899
Special assessments 17,724 - 17,724
Sale of property 15,048 2,608 12,440
Other general revenue 614,420 384,068 230,352
Other than general revenue 1,643,145 1,148,764 494,381
       
Utility revenue 491,497 - 491,497
Water supply 208,000 - 208,000
Electric power 232,740 - 232,740
Gas supply 40,326 - 40,326
Transit   10,431 - 10,431
       
Liquor store revenue 90,005 90,005 -
       
Insurance trust revenue 1,061,643 1,058,759 2,884
Unemployment compensation 268,674 268,674 -
Employee retirement 792,164 789,280 2,884
Other insurance trust revenue 805 805 (X)
       
Expenditure¹ 14,129,793 9,347,768 7,698,693
       
By character and object:      
Intergovernmental expenditure¹ 35,409 2,869,259 82,818
Direct expenditure 14,094,384 6,478,509 7,615,875
Current operation 10,924,136 4,674,318 6,249,818
Capital outlay 1,883,831 758,059 1,125,772
Construction 1,397,995 608,771 789,224
Other 485,836 149,288 336,548
       
Assistance and subsidies 269,887 268,090 1,797
Interest on debt 351,452 114,458 236,994
Insurance benefits and repayments 665,078 663,584 1,494
Exhibit: Salaries and wages 4,917,486 1,694,243 3,223,243
       
Direct expenditure by function 14,094,384 6,478,509 7,615,875
Direct general expenditure 12,822,477 5,752,731 7,069,746
Capital outlay 1,783,063 758,053 1,025,010
Other direct general expenditure 11,039,414 4,994,678 6,044,736
       
Education services:      
Education 4,902,901 1,550,396 3,352,505
Higher education 1,687,355 1,298,523 388,832
Elementary and secondary education 2,963,673 - 2,963,673
Other education 251,873 251,873 (X)
Libraries 81,683 3,770 77,913
     
Social services and income maintenance:      
Public welfare 1,803,292 1,692,022 111,270
Cash assistance payments 123,060 121,263 1,797
Vendor payments 1,157,418 1,137,285 20,133
Other public welfare 522,814 433,474 89,340
Hospitals 1,118,496 493,587 624,909
Health 320,923 106,342 214,581
Social insurance administration 85,132 85,132 -
Veterans' services - - (X)
     
Transportation:      
Highways 1,419,753 744,725 675,028
Air transportation (airports) 61,363 - 61,363
Parking facilities 18,064 (X) 18,064
Water transport and terminals 179 - 179
Transit subsidies 20,687 18,214 2,473
     
Public safety:      
Police protection 350,462 57,881 292,581
Fire protection 115,241 - 115,241
Correction 210,014 155,730 54,284
Protective inspection and regulation 45,193 34,660 10,533
     
Environment and housing:      
Natural resources 224,273 198,460 25,813
Parks and recreation 177,405 14,507 162,898
Housing and community development 137,817 2,986 134,831
Sewerage 280,395 - 280,395
Solid waste management 122,611 3,575 119,036
     
Governmental administration:      
Financial administration 224,682 123,545 101,137
Judicial and legal 195,297 146,749 48,548
General public buildings 58,118 4,977 53,141
Other government administration 104,751 32,217 72,534
Interest on general debt 323,040 114,458 208,582
     
General expenditure, n.e.c      
Miscellaneous commercial activities - - -
Other and unallocable 420,705 168,798 251,907
     
Utilities 544,635 - 544,635
Capital outlay 100,762 - 100,762
Water supply 233,522 - 233,522
Electric power 221,271 - 221,271
Gas supply 39,402 - 39,402
Transit 50,440 - 50,440
     
Liquor store expenditure 62,194 62,194 -
     
Insurance trust 665,078 663,584 1,494
Unemployment compensation 236,318 236,318 -
Employee retirement 428,175 426,681 1,494
Other insurance trust 585 585 (X)
     
Debt outstanding 6,257,508 2,013,891 4,243,617
     
Long-term 6,171,999 1,995,282 4,176,717
Full faith and credit 2,350,637 - 2,350,637
Nonguaranteed 3,821,362 1,995,282 1,826,080
Short-term 85,509 18,609 66,900
     
Long-term debt by purpose      
Education 1,372,989 518,233 854,756
Utilities 433,163 - 433,163
Other 4,365,847 1,477,049 2,888,798
     
Long-term debt issued 782,784 138,542 644,242
Long-term debt retired 825,574 188,257 637,317
Exhibit: Change in total debt during year -31,087 -47,541 16,454
     
Cash and security holdings 23,014,599 18,888,592 4,126,007
     
Insurance trust funds 15,738,028 15,697,496 40,532
By purpose:      
Unemployment compensation 679,228 679,228 -
Employee retirement 15,058,343 15,017,811 40,532
Workers' compensation 457 457 (X)
Miscellaneous - - (X)
     
By type (Employee retirement funds):      
Cash and deposits 167,395 164,479 2,916
Securities 14,890,948 14,853,332 37,616
Federal 724,492 714,083 10,409
State and local government - - -
Nongovernment 14,166,456 14,139,249 27,207
     
Other than insurance trust funds 7,276,571 3,191,096 4,085,475
By purpose      
Offsets to debt 2,176,563 1,237,660 938,903
Bond funds 658,760 185,262 473,498
    Other   4,441,248 1,768,174 2,673,074
¹Duplicative intergovernmental transactions are excluded; see text.

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