Table 2. Local Government Finances by Type of Government and State: 2001 - 02 | |||||
(Dollar amounts are in thousands. For meaning of abbreviations and symbols, see note below table. Revised October 2005) | |||||
Description | Iowa | ||||
County | Municipal | Township | Special District | School District | |
government | government | government | government | government | |
amount | amount | amount | amount | amount | |
1 | 2 | 3 | 4 | 5 | |
Revenue1 | 2,021,539 | 3,165,751 | - | 166,396 | 4,492,783 |
General revenue1 | 2,021,265 | 2,579,783 | - | 135,436 | 4,484,256 |
Intergovernmental revenue1 | 616,040 | 532,947 | - | 67,210 | 2,340,195 |
From federal government | 33,611 | 167,895 | - | 35,975 | 68,439 |
From state government | 538,347 | 330,684 | X | 14,906 | 2,263,481 |
From local government1 | 44,082 | 34,368 | X | 16,329 | 8,275 |
General revenue from own sources | 1,405,225 | 2,046,836 | - | 68,226 | 2,144,061 |
Taxes | 747,517 | 1,005,066 | - | 17,333 | 1,554,247 |
Property | 677,804 | 808,658 | - | 13,488 | 1,377,971 |
Sales and gross receipts | 48,507 | 171,721 | - | - | 127,626 |
General sales | 35,055 | 106,496 | - | - | 127,626 |
Selective sales | 13,452 | 65,225 | - | - | - |
Motor fuel | - | - | - | - | - |
Alcoholic beverage | - | - | - | - | - |
Tobacco products | - | - | - | - | - |
Public utilities | 5,749 | 30,405 | - | - | - |
Other selective sales | 7,703 | 34,820 | - | - | - |
Individual income | - | - | - | - | 45,141 |
Corporate income | - | - | - | - | - |
License taxes | 14,678 | - | - | - | - |
Motor vehicle license | 14,678 | - | - | - | - |
Other taxes | 6,528 | 24,687 | - | 3,845 | 3,509 |
Charges and miscellaneous general revenue | 657,708 | 1,041,770 | - | 50,893 | 589,814 |
Current charges | 538,397 | 777,098 | - | 40,836 | 479,418 |
Education | - | - | - | - | 479,418 |
Institutions of higher education | - | - | - | - | 266,796 |
School lunch sales (gross) | - | - | - | - | 90,859 |
Hospitals | 453,996 | 254,083 | - | - | - |
Highways | 585 | 1,054 | - | - | - |
Air transportation (airports) | - | 41,825 | - | 210 | - |
Parking facilities | - | 21,403 | - | - | - |
Sea and inland port facilities | - | 207 | - | - | - |
Natural resources | - | - | - | 1,020 | - |
Parks and recreation | 8,695 | 45,578 | - | - | - |
Housing and community development | 11 | 4,361 | - | 3,688 | - |
Sewerage | 434 | 247,369 | - | 7,306 | - |
Solid waste management | 4,354 | 99,146 | - | 18,261 | - |
Other charges | 70,322 | 62,072 | - | 10,351 | - |
Miscellaneous general revenue | 119,311 | 264,672 | - | 10,057 | 110,396 |
Interest earnings | 51,497 | 114,951 | - | 5,749 | 48,902 |
Special assessments | 3,408 | 12,150 | - | 1,744 | - |
Sale of property | 2,613 | 8,335 | - | 43 | - |
Other general revenue | 61,793 | 129,236 | - | 2,521 | 61,494 |
Other than general revenue | 274 | 585,968 | - | 30,960 | 8,527 |
Utility revenue | 274 | 583,871 | - | 30,960 | - |
Water supply | - | 244,747 | - | 24,811 | - |
Electric power | - | 285,944 | - | - | - |
Gas supply | - | 48,164 | - | - | - |
Transit | 274 | 5,016 | - | 6,149 | - |
Liquor store revenue | - | - | - | - | - |
Insurance trust revenue | - | 2,097 | - | - | 8,527 |
Unemployment compensation | - | - | - | - | - |
Employee retirement | - | 2,097 | - | - | 8,527 |
Workers' compensation | - | - | - | - | - |
Other insurance trust revenue | - | - | - | - | - |
Expenditure1 | 2,022,730 | 3,363,973 | - | 179,364 | 4,402,313 |
Intergovernmental expenditure1 | 76,100 | 31,118 | - | 3,923 | - |
Direct expenditure | 1,946,630 | 3,332,855 | - | 175,441 | 4,402,313 |
Current operations | 1,729,981 | 2,252,400 | - | 106,766 | 3,832,010 |
Capital outlay | 182,019 | 893,722 | - | 57,309 | 495,363 |
Construction | 135,179 | 731,641 | - | 39,255 | 368,106 |
Other capital outlay | 46,840 | 162,081 | - | 18,054 | 127,257 |
Assistance and subsidies | 3,067 | - | - | - | - |
Interest on debt | 31,563 | 184,419 | - | 11,366 | 63,123 |
Insurance benefits and repayments | - | 2,314 | - | - | 11,817 |
Exhibit: Salaries and wages | 670,106 | 837,314 | - | 33,502 | 2,500,523 |
Direct expenditure by function | 1,946,630 | 3,332,855 | - | 175,441 | 4,402,313 |
Direct general expenditure | 1,945,240 | 2,647,832 | - | 93,835 | 4,390,496 |
Capital outlay | 181,986 | 741,660 | - | 23,042 | 495,363 |
Other direct general expenditure | 1,763,254 | 1,906,172 | - | 70,793 | 3,895,133 |
Education services: | |||||
Education | 154 | - | - | - | 4,327,373 |
Capital outlay | - | - | - | - | 495,363 |
Higher education | - | - | - | - | 523,882 |
Capital outlay | - | - | - | - | 42,684 |
Elementary & secondary | 154 | - | - | - | 3,803,491 |
Capital outlay | - | - | - | - | 452,679 |
Other education | - | - | - | - | - |
Libraries | 5,462 | 84,966 | - | 1,887 | - |
Social services and income maintenance: | |||||
Public welfare | 101,092 | 8,224 | - | - | - |
Cash assistance payments | 3,067 | - | - | - | - |
Vendor payments | 14,452 | - | - | - | - |
Other public welfare | 83,573 | 8,224 | - | - | - |
Hospitals | 492,915 | 234,891 | - | - | - |
Capital outlay | 13,559 | - | - | - | - |
Health | 255,745 | 35,951 | - | 862 | - |
Social insurance administration | - | - | - | - | - |
Veterans' services | - | - | - | - | - |
Transportation: | |||||
Highways | 383,265 | 439,618 | - | 97 | - |
Capital outlay | 70,085 | 226,918 | - | 59 | - |
Air transportation (airports) | 87 | 51,487 | - | 2,393 | - |
Parking facilities | - | 24,021 | - | - | - |
Sea and inland port facilities | - | 1,871 | - | - | - |
Transit subsidies | 105 | 2,275 | - | - | - |
Public safety: | |||||
Police protection | 113,839 | 258,838 | - | - | - |
Fire protection | 1,145 | 154,137 | - | 5,677 | - |
Correction | 96,167 | 542 | - | - | - |
Capital outlay | 9,265 | 85 | - | - | - |
Protective inspection and regulation | 1,721 | 14,226 | - | - | - |
Environment and housing: | |||||
Natural resources | 28,549 | - | - | 7,584 | - |
Capital outlay | 4,450 | - | - | 1,411 | - |
Parks and recreation | 29,762 | 247,259 | - | 143 | - |
Capital outlay | 1,175 | 99,262 | - | 5 | - |
Housing and community development | 7,071 | 107,633 | - | 30,228 | - |
Sewerage | 1,170 | 288,945 | - | 9,032 | - |
Capital outlay | 781 | 122,065 | - | 5,870 | - |
Solid waste management | 12,994 | 112,081 | - | 16,548 | - |
Capital outlay | 138 | 9,120 | - | 2,704 | - |
Governmental administration: | |||||
Financial administration | 90,608 | 47,069 | - | - | - |
Judicial and legal | 54,138 | 10,531 | - | - | - |
General public buildings | 30,072 | 24,759 | - | - | - |
Other governmental administration | 57,451 | 36,024 | - | - | - |
Interest on general debt | 31,525 | 155,503 | - | 2,980 | 63,123 |
General expenditure, n.e.c.: | |||||
Miscellaneous commercial activities | - | - | - | - | - |
Other and unallocable | 150,203 | 306,981 | - | 16,404 | - |
Utility expenditure | 1,390 | 682,709 | - | 81,606 | - |
Capital outlay | 33 | 152,062 | - | 34,267 | - |
Water supply | 38 | 298,660 | - | 58,104 | - |
Electric power | - | 298,064 | - | - | - |
Gas supply | - | 46,807 | - | - | - |
Transit | 1,352 | 39,178 | - | 23,502 | - |
Liquor store expenditure | - | - | - | - | - |
Insurance trust expenditure | - | 2,314 | - | - | 11,817 |
Unemployment compensation | - | - | - | - | - |
Employee retirement | - | 2,314 | - | - | 11,817 |
Workers' compensation | - | - | - | - | - |
Other insurance trust | - | - | - | - | - |
Debt outstanding | 548,202 | 3,647,290 | - | 245,006 | 1,340,910 |
Short-term | 9,134 | 67,252 | - | 4,987 | 1,949 |
Long-term | 539,068 | 3,580,038 | - | 240,019 | 1,338,961 |
Full faith and credit | 205,471 | 1,935,648 | - | 98,099 | 1,269,597 |
Nonguaranteed | 333,597 | 1,644,390 | - | 141,920 | 69,364 |
Long-term debt by purpose: | |||||
Public debt for private purposes | 246,264 | 393,902 | - | 42 | - |
Education | - | - | - | - | 1,338,961 |
Utilities | 536 | 508,976 | - | 186,486 | - |
Other | 292,268 | 2,677,160 | - | 53,491 | - |
Long-term debt issued | 103,290 | 746,505 | - | 32,104 | 313,948 |
Long-term debt retired | 66,992 | 478,796 | - | 22,616 | 193,920 |
Cash and security holdings | 1,006,812 | 2,773,503 | - | 126,565 | 1,523,687 |
Insurance trust funds | - | 40,722 | - | - | 202,315 |
Unemployment compensation | - | - | - | - | - |
Employee retirement | - | 40,722 | - | - | 202,315 |
Workers' compensation | - | - | - | - | - |
Miscellaneous | - | - | - | - | - |
Other than insurance trust funds | 1,006,812 | 2,732,781 | - | 126,565 | 1,321,372 |
By purpose: | |||||
Offsets to debt | 256,019 | 530,226 | - | 8,085 | 43,010 |
Bond funds | 33,460 | 362,763 | - | 3,514 | 362,056 |
Other | 717,333 | 1,839,792 | - | 114,966 | 916,306 |
1 Duplicative intergovernmental transactions are excluded. | |||||
Abbreviations and symbols: - zero or rounds to zero; (NA) not available; (X) not applicable | |||||
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Source: U.S. Census Bureau, Governments Division Created: December 09 2005 Last Revised: December 09 2005
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