The U.S. Census Bureau
 
West Virginia 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.
  WEST VIRGINIA
  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) 1,826 (X) 1,826 1,826 (X)
 Personal Income (Calendar year 1995, in millions)  32,333 (X) 32,333 32,333 (X)
         
 Revenue1 8,745,574 0.20 6,859,793 3,226,094 0.61
         
  General revenue1 7,590,455 0.20 5,829,529 3,101,239 0.55
         
Intergovernmental revenue1 2,163,866 0.29 2,093,978 1,410,201 0.64
     From Federal Government 2,163,866 0.29 2,078,739 85,127 7.27
     From State government (1) (X) - 1,325,074 0.50
     From local governments1 (1) (X) 15,239 (1) (X)
         
General revenue from own sources   5,426,589 0.25 3,735,551 1,691,038 0.79
    Taxes   3,642,757 0.13 2,764,522 878,235 0.53
          Property 726,765 0.38 2,416 724,349 0.38
          Sales and gross receipts   1,490,352 0.09 1,458,399 31,953 4.18
               General sales   797,289 0.00 797,289 - 0.00
               Selective sales 693,063 0.19 661,110 31,953 4.18
                    Motor fuel 206,139 0.00 206,139 - 0.00
                    Alcoholic beverage 11,378 3.26 7,827 3,551 10.44
                    Tobacco products 33,652 0.00 33,652 - 0.00
                    Public utilities   225,218 0.52 203,140 22,078 5.33
                    Other selective sales   216,676 0.08 210,352 6,324 2.90
          Individual income   750,889 0.00 750,889 - 0.00
          Corporate income   235,123 0.00 235,123 - 0.00
          Motor vehicle license   77,411 0.03 76,797 614 3.81
          Other taxes   362,217 0.61 240,898 121,319 1.83
         
     Charges and miscellaneous general  revenue   1,783,832 0.59 971,029 812,803 1.30
          Current charges   1,063,515 0.87 555,311 508,204 1.82
               Education   345,988 0.01 312,525 33,463 0.09
                    Institutions  of higher education   298,002 0.00 298,002 - 0.00
                    School lunch sales (gross) 25,878 0.09 - 25,878 0.09
               Hospitals   234,590 0.00 50,936 183,654 0.00
               Highways   50,336 0.00 48,679 1,657 0.00
               Air transportation (airports)   56,109 0.97 - 56,109 0.97
               Parking facilities   7,507 4.55 - 7,507 4.55
               Sea and inland port facilities   - 0.00 - - 0.00
               Natural resources   6,764 0.02 4,606 2,158 0.06
               Parks and recreation   26,742 2.57 16,747 9,995 6.87
               Housing and community development   13,265 11.07 3,006 10,259 14.31
               Sewerage   85,283 7.35 - 85,283 7.35
               Solid waste management   39,028 8.58 6,712 32,316 10.36
               Other charges   197,903 1.81 112,100 85,803 4.17
         
          Miscellaneous general revenue   720,317 0.49 415,718 304,599 1.16
               Interest earnings   401,123 0.24 162,340 238,783 0.40
               Special assessments   1,230 13.18 - 1,230 13.18
               Sale of property   237 11.08 70 167 15.72
               Other general revenue   317,727 1.00 253,308 64,419 4.95
         
Utility revenue 106,217 5.59 456 105,761 5.61
     Water supply   97,087 6.09 - 97,087 6.09
     Electric power   5,403 8.54 - 5,403 8.54
     Gas supply   - 0.00 - - 0.00
     Transit   3,727 0.00 456 3,271 0.00
         
Liquor store revenue   45,164 0.00 45,164 - 0.00
         
Insurance trust revenue          
     Unemployment compensation   188,639 0.00 188,639 - 0.00
     Employee retirement   278,492 0.00 259,398 19,094 0.00
     Workers' compensation   536,607 0.00 536,607 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 8,436,836 0.25 6,576,406 3,189,471 0.66
         
By character and object:        
     Intergovernmental expenditure1 - 0.00 1,325,430 3,611 1.88
     Direct expenditure   8,436,836 0.25 5,250,976 3,185,860 0.66
          Current operations   6,203,385 0.23 3,516,447 2,686,938 0.54
          Capital outlay   745,468 1.57 521,981 223,487 5.22
               Construction   512,931 1.94 425,689 87,242 11.40
               Other capital outlay   232,537 2.96 96,292 136,245 5.06
         
          Assistance and subsidies   139,455 0.00 139,455 - 0.00
          Interest on debt   422,553 1.35 163,416 259,137 2.20
          Insurance benefits and repayments 925,975 0.00 909,677 16,298 0.00
          Exhibit: salaries & wages   2,548,734 0.26 938,166 1,610,568 0.41
         
Direct expenditure by function 8,436,836 0.25 5,250,976 3,185,860 0.66
     Direct general expenditure   7,342,080 0.25 4,297,388 3,044,692 0.60
          Capital outlay   730,540 1.45 519,846 210,694 5.01
          Other direct general expenditure    6,611,540 0.20 3,777,542 2,833,998 0.46
         
          Education services:        
               Education   2,652,522 0.10 839,836 1,812,686 0.15
                    Capital outlay   160,460 1.13 59,651 100,809 1.81
                         Higher education   674,921 0.00 674,921 - 0.00
                              Capital outlay   48,345 0.00 48,345 - 0.00
                         Elementary & secondary education   1,812,686 0.15 - 1,812,686 0.15
                              Capital outlay   100,809 1.81 - 100,809 1.81
                         Other education   164,915 0.00 164,915 - 0.00
               Libraries   15,946 1.40 2,909 13,037 1.71
         
          Social services and income maintenance:        
               Public welfare   1,588,902 0.00 1,588,057 845 0.97
                    Cash assistance payments 105,703 0.00 105,703 - 0.00
                    Vendor payments   1,273,766 0.00 1,273,766 - 0.00
                    Other public welfare   209,433 0.00 208,588 845 0.97
               Hospitals   259,253 0.00 81,311 177,942 0.00
                    Capital outlay   5,360 0.00 1,970 3,390 0.00
               Health   178,510 0.65 114,122 64,388 1.81
               Social insurance administration    24,283 0.00 24,283 - 0.00
               Veterans' services   993 0.00 993 - 0.00
         
          Transportation:        
               Highways   745,157 0.30 705,344 39,813 5.58
                    Capital outlay   405,991 0.18 400,815 5,176 14.27
               Air transportation (airports) 60,423 2.67 - 60,423 2.67
               Parking facilities   5,922 0.56 - 5,922 0.56
               Sea and inland port facilities   - 0.00 - - 0.00
               Transit subsidies   19 0.00 - 19 0.00
         
          Public safety:        
               Police protection   132,767 2.55 39,241 93,526 3.62
               Fire protection   43,391 1.75 - 43,391 1.75
               Correction   103,702 0.87 81,239 22,463 4.00
                    Capital outlay   2,321 5.83 1,654 667 20.29
               Protective inspection and regulation   32,098 0.17 29,877 2,221 2.45
         
          Environment and housing:        
               Natural resources   146,814 1.49 138,517 8,297 26.36
                    Capital outlay   25,671 0.21 25,402 269 20.37
               Parks and recreation   75,134 6.06 40,126 35,008 13.01
                    Capital outlay   11,468 39.19 3,205 8,263 54.39
               Housing and community development    73,247 8.70 8,681 64,566 9.87
               Sewerage   92,684 11.57 - 92,684 11.57
                    Capital outlay   27,091 31.54 - 27,091 31.54
               Solid waste management   49,944 8.75 6,271 43,673 10.01
                    Capital outlay   5,756 39.42 29 5,727 39.61
         
          Governmental administration:        
               Financial administration   192,699 0.38 149,959 42,740 1.70
               Judicial and legal   90,366 0.36 63,233 27,133 1.22
               General public buildings 56,789 3.76 17,779 39,010 5.48
               Other governmental administration    97,409 1.83 49,103 48,306 3.69
          Interest on general debt   404,824 0.22 163,416 241,408 0.37
         
          General expenditure, n.e.c.        
               Miscellaneous commercial activities   - 0.00 - - 0.00
               Other and unallocable   218,282 1.61 153,091 65,191 5.40
         
     Utility expenditure 130,027 5.87 5,157 124,870 6.12
               Capital outlay   14,928 14.37 2,135 12,793 16.77
          Water supply   104,198 7.33 - 104,198 7.33
          Electric power   3,769 6.37 - 3,769 6.37
          Gas supply   - 0.00 - - 0.00
          Transit   22,060 0.03 5,157 16,903 0.04
         
     Liquor store expenditure   38,754 0.00 38,754 - 0.00
         
     Insurance trust expenditure 925,975 0.00 909,677 16,298 0.00
          Unemployment compensation   199,504 0.00 199,504 - 0.00
          Employee retirement   297,579 0.00 281,281 16,298 0.00
          Workers' compensation   428,892 0.00 428,892 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   6,499,271 1.45 2,830,217 3,669,054 2.56
         
Short-term    17,911 50.35 6,833 11,078 81.41
Long-term    6,481,360 1.44 2,823,384 3,657,976 2.56
     Full faith and credit   452,502 1.39 190,115 262,387 2.40
     Nonguaranteed   6,028,858 1.55 2,633,269 3,395,589 2.75
         
Long-term debt by purpose        
     Public debt for private purposes   4,077,845 0.34 1,229,484 2,848,361 0.49
     Education   979,391 0.23 754,210 225,181 1.00
     Utilities   323,762 28.52 - 323,762 28.52
     Other   1,100,362 1.81 839,690 260,672 7.65
Long-term debt issued   350,546 0.79 305,763 44,783 6.20
Long-term debt retired   513,820 0.74 227,760 286,060 1.32
         
 Cash and security holdings   9,403,603 0.18 5,860,321 3,543,282 0.47
         
Insurance trust funds   2,915,728 0.00 2,800,287 115,441 0.00
     Unemployment compensation    151,716 0.00 151,716 - 0.00
     Employee retirement   2,421,569 0.00 2,306,128 115,441 0.00
     Workers' compensation   342,443 0.00 342,443 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   6,487,875 0.26 3,060,034 3,427,841 0.49
     By purpose        
          Offsets to debt   4,412,028 0.11 1,493,890 2,918,138 0.16
          Bond funds   303,199 1.49 221,827 81,372 5.57
          Other   1,772,648 0.88 1,344,317 428,331 3.65
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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