The U.S. Census Bureau
 
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