The U.S. Census Bureau
 
Massachusetts State & Local Government Finances by Level of Government:  1992-93
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
  Massachusetts
  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 1993, thousands) 6,012 (X) 6,012 6,012 (X)
 Personal Income (Calendar year 1992, in millions)  141,578 (X) 141,578 141,578 (X)
       
 Revenue1 31,531,700 0.33 21,584,263 14,595,741 1.21
       
  General revenue1 27,104,479 0.38 19,343,370 12,409,413 1.42
       
Intergovernmental revenue1 5,300,262 0.57 5,066,717 4,881,849 3.14
     From Federal Government 5,300,262 0.57 4,644,784 655,478 4.62
     From State government (1) (X) (X) 4,226,371 3.13
     From local governments1 (1) (X) (X) - (X)
       
General revenue from own sources   21,804,217 0.45 14,276,653 7,527,564 1.29
    Taxes   16,031,532 0.48 10,383,445 5,648,087 1.37
          Property 5,497,034 0.00 147 5,496,887 0.00
          Sales and gross receipts   3,349,660 0.00 3,297,371 52,289 0.00
               General sales   2,124,164 0.00 2,124,164 - 0.00
               Selective sales 1,225,496 0.00 1,173,207 52,289 0.00
                    Motor fuel 557,180 0.00 557,180 - 0.00
                    Alcoholic beverage 61,531 0.00 61,531 - 0.00
                    Tobacco products 190,185 0.00 190,185 - 0.00
                    Public utilities   - 0.00 - - 0.00
                    Other selective sales   416,600 0.00 364,311 52,289 0.00
          Individual income   5,374,911 0.00 5,374,911 - 0.00
          Corporate income   959,332 0.00 959,332 - 0.00
          Motor vehicle license   274,501 0.00 274,501 - 0.00
          Other taxes   576,094 0.00 477,183 98,911 0.00
       
     Charges and miscellaneous general  revenue   5,772,685 0.61 3,893,208 1,879,477 1.88
          Current charges   3,077,618 1.13 1,511,287 1,566,331 2.22
               Education   950,785 0.00 715,884 234,901 0.00
                    Institutions  of higher education   723,352 0.00 715,628 7,724 0.00
                    School lunch sales (gross) 101,081 0.00 - 101,081 0.00
               Hospitals   566,412 0.00 192,147 374,265 0.00
               Highways   160,525 0.00 160,380 145 0.00
               Air transportation (airports)   179,400 0.00 171,968 7,432 0.00
               Parking facilities   30,420 0.00 - 30,420 0.00
               Sea and inland port facilities   61,851 0.00 61,762 89 0.00
               Natural resources   19,923 0.00 19,923 - 0.00
               Parks and recreation   48,892 0.00 18,889 30,003 0.00
               Housing and community development   215,549 0.00 41,869 173,680 0.00
               Sewerage   443,105 0.00 - 443,105 0.00
               Solid waste management   59,333 0.00 10,594 48,739 0.00
               Other charges   341,423 0.00 117,871 223,552 0.00
       
          Miscellaneous general revenue   2,695,067 0.36 2,381,921 313,146 3.07
               Interest earnings   1,063,720 0.00 950,896 112,824 0.00
               Special assessments   23,714 0.00 - 23,714 0.00
               Sale of property   7,672 0.00 - 7,672 0.00
               Other general revenue   1,599,961 0.00 1,431,025 168,936 0.00
       
Utility revenue 1,589,552 0.86 61,752 1,527,800 0.89
     Water supply   495,351 0.00 61,752 433,599 0.00
     Electric power   848,651 0.00 - 848,651 0.00
     Gas supply   39,262 0.00 - 39,262 0.00
     Transit   206,288 0.00 - 206,288 0.00
       
Liquor store revenue   - 0.00 - - 0.00
       
Insurance trust revenue   2,837,669 0.00 2,179,141 658,528 0.00
     Unemployment compensation   1,419,324 0.00 1,419,324 - 0.00
     Employee retirement   1,390,788 0.00 732,260 658,528 0.00
     Workers' compensation   27,557 0.00 27,557 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
       
 Expenditure1 31,719,347 0.32 21,556,575 14,749,651 0.70
       
By character and object:        
     Intergovernmental expenditure1 164,577 0.00 4,286,839 464,617 1.61
     Direct expenditure   31,554,770 0.33 17,269,736 14,285,034 0.72
          Current operations   22,303,209 0.36 10,594,354 11,708,855 0.69
          Capital outlay   3,070,179 1.41 1,865,585 1,204,594 3.60
               Construction   2,401,647 0.00 1,651,511 750,136 0.00
               Other capital outlay   668,532 0.00 214,074 454,458 0.00
       
          Assistance and subsidies   996,497 0.00 995,016 1,481 0.00
          Interest on debt   2,082,503 0.00 1,476,465 606,038 0.00
          Insurance benefits and repayments 3,102,382 0.00 2,338,316 764,066 0.00
          Exhibit: salaries & wages   9,340,190 0.00 2,832,063 6,508,127 0.00
       
Direct expenditure by function 31,554,770 0.33 17,269,736 14,285,034 0.72
     Direct general expenditure   25,821,790 0.40 14,820,090 11,001,700 0.93
          Capital outlay   2,496,456 1.55 1,821,302 675,154 5.75
          Other direct general expenditure    23,325,334 0.36 12,998,788 10,326,546 0.82
       
          Education services:        
               Education   6,654,818 0.89 1,675,723 4,979,095 1.18
                    Capital outlay   224,725 5.08 71,601 153,124 7.46
                         Higher education   1,330,608 0.00 1,323,397 7,211 0.00
                              Capital outlay   70,552 0.00 70,403 149 0.00
                         Elementary & secondary education   4,971,884 1.18 - 4,971,884 1.18
                              Capital outlay   152,975 7.47 - 152,975 7.47
                         Other education   352,326 0.00 352,326 - 0.00
               Libraries   143,861 3.12 5,275 138,586 3.23
       
          Social services and income maintenance:        
               Public welfare   5,187,832 0.00 5,115,876 71,956 1.40
                    Cash assistance payments 873,176 0.00 871,695 1,481 0.00
                    Vendor payments   3,394,349 0.00 3,394,349 - 0.00
                    Other public welfare   920,307 0.11 849,832 70,475 1.43
               Hospitals   1,283,516 0.00 760,360 523,156 0.00
                    Capital outlay   69,718 0.00 21,159 48,559 0.00
               Health   1,036,587 0.45 974,112 62,475 7.43
               Social insurance administration    108,396 0.00 108,396 - 0.00
               Veterans' services   4,300 0.00 4,300 - 0.00
       
          Transportation:        
               Highways   1,609,447 0.70 1,140,491 468,956 2.41
                    Capital outlay   984,694 0.70 899,604 85,090 8.07
               Air transportation (airports) 165,682 0.38 149,925 15,757 3.96
               Parking facilities   12,910 3.66 - 12,910 3.66
               Sea and inland port facilities   79,984 0.84 76,500 3,484 19.34
               Transit subsidies   - 0.00 - - 0.00
       
          Public safety:        
               Police protection   833,640 0.68 157,180 676,460 0.84
               Fire protection   544,964 1.48 - 544,964 1.48
               Correction   693,747 0.00 500,734 193,013 0.24
                    Capital outlay   132,181 0.00 126,597 5,584 0.00
               Protective inspection and regulation   91,799 0.62 46,980 44,819 1.27
       
          Environment and housing:        
               Natural resources   128,482 1.08 114,608 13,874 9.98
                    Capital outlay   24,445 0.33 24,159 286 28.00
               Parks and recreation   168,968 1.33 67,778 101,190 2.22
                    Capital outlay   25,274 1.72 14,271 11,003 3.96
               Housing and community development    797,680 6.00 202,184 595,496 8.03
               Sewerage   904,498 2.48 571,728 332,770 6.75
                    Capital outlay   572,144 2.56 463,438 108,706 13.45
               Solid waste management   232,873 2.32 13,597 219,276 2.46
                    Capital outlay   12,246 12.54 1,995 10,251 14.99
       
          Governmental administration:        
               Financial administration   592,479 0.46 426,468 166,011 1.66
               Judicial and legal   355,937 0.29 307,540 48,397 2.10
               General public buildings 141,486 2.01 50,410 91,076 3.12
               Other governmental administration    182,455 2.20 57,052 125,403 3.19
          Interest on general debt   1,781,376 1.03 1,463,896 317,480 5.80
       
          General expenditure, n.e.c.        
               Miscellaneous commercial activities   1,788 0.00 - 1,788 0.00
               Other and unallocable   2,082,285 1.34 828,977 1,253,308 2.23
       
     Utility expenditure 2,630,598 0.92 111,330 2,519,268 0.96
               Capital outlay   573,723 2.81 44,283 529,440 3.05
          Water supply   506,380 4.15 111,330 395,050 5.32
          Electric power   810,480 1.26 - 810,480 1.26
          Gas supply   37,933 1.00 - 37,933 1.00
          Transit   1,275,805 0.00 - 1,275,805 0.00
       
     Liquor store expenditure   - 0.00 - - 0.00
       
     Insurance trust expenditure 3,102,382 0.00 2,338,316 764,066 0.00
          Unemployment compensation   1,408,760 0.00 1,408,760 - 0.00
          Employee retirement   1,669,754 0.00 905,688 764,066 0.00
          Workers' compensation   23,868 0.00 23,868 - 0.00
          Other insurance trust   - 0.00 - - 0.00
       
 Debt outstanding   34,475,120 0.72 25,415,253 9,059,867 2.73
       
Short-term    1,459,876 4.06 367,418 1,092,458 5.42
Long-term    33,015,244 0.79 25,047,835 7,967,409 3.26
     Full faith and credit   14,973,323 1.76 11,391,335 3,581,988 7.36
     Nonguaranteed   18,041,921 0.24 13,656,500 4,385,421 0.99
       
Long-term debt by purpose        
     Public debt for private purposes   12,918,065 0.00 12,744,730 173,335 0.00
     Education   1,598,815 0.00 267,058 1,331,757 0.00
     Utilities   3,826,191 0.00 197,176 3,629,015 0.00
     Other   14,672,173 0.00 11,838,871 2,833,302 0.00
Long-term debt issued   8,292,455 0.63 6,707,682 1,584,773 3.30
Long-term debt retired   7,038,636 0.64 5,394,073 1,644,563 2.72
       
 Cash and security holdings   32,373,399 0.34 23,656,941 8,716,458 1.28
       
Insurance trust funds   13,866,089 0.00 8,469,980 5,396,109 0.00
     Unemployment compensation    10,123 0.00 10,123 - 0.00
     Employee retirement   13,846,086 0.00 8,449,977 5,396,109 0.00
     Workers' compensation   9,880 0.00 9,880 - 0.00
     Miscellaneous   - 0.00 - - 0.00
       
Other than insurance trust funds   18,507,310 0.60 15,186,961 3,320,349 3.35
     By purpose        
          Offsets to debt   13,269,436 0.00 13,050,290 219,146 0.00
          Bond funds   807,825 0.00 242,607 565,218 0.00
          Other   4,430,049 0.00 1,894,064 2,535,985 0.00
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 July 1, 1993.
Personal income source: Survey of Current Business (August 1994) BEA.

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