The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2004-05
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
Description Iowa
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
         
 Revenue1 23,204,137 0.18 15,631,304 11,179,491 0.45
         
General revenue1 19,376,419 0.20 12,526,815 10,456,262 0.47
         
Intergovernmental revenue1 4,380,491 0.51 4,104,190 3,882,959 0.95
     From Federal Government 4,380,491 0.51 3,949,123 431,368 5.19
     From State government1 (1) 0.00 - 3,451,591 0.76
     From local governments1 (1) 0.00 155,067 (1) 0.00
         
General revenue from own sources   14,995,928 0.20 8,422,625 6,573,303 0.45
    Taxes   9,704,913 0.17 5,750,629 3,954,284 0.41
          Property 3,302,317 0.44 - 3,302,317 0.44
          Sales and gross receipts   3,155,247 0.23 2,627,452 527,795 1.38
               General sales   2,159,655 0.30 1,721,763 437,892 1.49
               Selective sales 995,592 0.25 905,689 89,903 2.75
                    Motor fuel 438,322 0.00 438,322 - 0.00
                    Alcoholic beverage 14,062 0.00 14,062 - 0.00
                    Tobacco products 96,077 0.00 96,077 - 0.00
                    Public utilities   53,409 4.11 - 53,409 4.11
                    Other selective sales   393,722 0.21 357,228 36,494 2.22
          Individual income   2,312,898 0.00 2,254,107 58,791 0.00
          Corporate income   186,469 0.00 186,469 - 0.00
          Motor vehicle license   398,295 0.21 382,374 15,921 5.36
          Other taxes   349,687 0.37 300,227 49,460 2.64
         
     Charges and miscellaneous general  revenue   5,291,015 0.43 2,671,996 2,619,019 0.87
          Current charges   3,919,734 0.37 1,826,106 2,093,628 0.70
               Education   1,388,265 0.00 966,924 421,341 0.00
                    Institutions  of higher education   1,260,964 0.00 965,182 295,782 0.00
                    School lunch sales (gross) 98,647 0.00 - 98,647 0.00
               Hospitals   1,589,679 0.81 670,288 919,391 1.41
               Highways   7,057 2.25 3,968 3,089 5.13
               Air transportation (airports)   48,627 0.15 694 47,933 0.15
               Parking facilities   21,081 0.00 - 21,081 0.00
               Sea and inland port facilities   182 0.00 - 182 0.00
               Natural resources   33,253 0.97 31,787 1,466 21.91
               Parks and recreation   71,579 2.33 3,412 68,167 2.44
               Housing and community development   21,384 6.22 11,218 10,166 13.08
               Sewerage   279,585 1.61 648 278,937 1.61
               Solid waste management   141,734 1.24 4,061 137,673 1.28
               Other charges   317,308 1.41 133,106 184,202 2.43
         
          Miscellaneous general revenue   1,371,281 1.13 845,890 525,391 2.94
               Interest earnings   497,952 0.70 321,580 176,372 1.96
               Special assessments   39,452 6.79 - 39,452 6.79
               Sale of property   20,456 5.49 8,371 12,085 9.30
               Other general revenue   813,421 1.82 515,939 297,482 4.99
         
Utility revenue 719,981 1.56 520 719,461 1.56
     Water supply   311,690 0.90 520 311,170 0.90
     Electric power   327,804 3.20 - 327,804 3.20
     Gas supply   64,809 2.23 - 64,809 2.23
     Transit   15,678 0.07 - 15,678 0.07
         
Liquor store revenue   149,120 0.00 149,120 - 0.00
         
Insurance trust revenue   2,958,617 0.00 2,954,849 3,768 0.00
     Unemployment compensation   285,949 0.00 285,949 - 0.00
     Employee retirement   2,671,761 0.00 2,667,993 3,768 0.00
     Workers' compensation   907 0.00 907 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 21,486,468 0.43 13,897,962 11,260,643 0.81
         
By character and object:        
     Intergovernmental expenditure1 57,100 0.00 3,642,335 86,902 3.68
     Direct expenditure   21,429,368 0.43 10,255,627 11,173,741 0.82
          Current operations   16,370,696 0.31 7,296,038 9,074,658 0.56
          Capital outlay   2,993,510 2.22 1,185,582 1,807,928 3.68
               Construction   2,517,719 2.58 1,027,622 1,490,097 4.35
               Other capital outlay   475,791 3.20 157,960 317,831 4.79
          Assistance and subsidies   275,259 0.18 272,444 2,815 17.75
          Interest on debt   482,541 1.00 196,066 286,475 1.68
          Insurance benefits and repayments 1,307,362 0.00 1,305,497 1,865 0.00
          Exhibit: Salaries and wages   6,698,549 0.31 2,188,308 4,510,241 0.47
         
Direct expenditure by function 21,429,368 0.43 10,255,627 11,173,741 0.82
     Direct general expenditure   19,211,757 0.41 8,847,877 10,363,880 0.75
          Capital outlay   2,835,925 2.26 1,185,453 1,650,472 3.88
          Other direct general expenditure    16,375,832 0.23 7,662,424 8,713,408 0.44
         
          Education services:        
               Education   7,259,124 0.00 2,285,678 4,973,446 0.00
                    Capital outlay   831,069 0.00 259,327 571,742 0.00
                 Higher education   2,533,630 0.00 1,937,941 595,689 0.00
                    Capital outlay   285,840 0.00 252,411 33,429 0.00
                 Elementary & secondary   4,377,757 0.00 - 4,377,757 0.00
                    Capital outlay   538,313 0.00 - 538,313 0.00
                 Other education   347,737 0.00 347,737 - 0.00
               Libraries   133,690 11.07 3,082 130,608 11.33
         
          Social services and income maintenance:        
               Public welfare   3,236,209 0.10 3,116,221 119,988 2.72
                    Cash assistance payments 83,880 0.60 81,065 2,815 17.75
                    Vendor payments   2,441,136 0.04 2,427,715 13,421 7.39
                    Other public welfare   711,193 0.46 607,441 103,752 3.16
               Hospitals   1,835,827 0.81 888,057 947,770 1.56
                    Capital outlay   155,842 6.51 76,703 79,139 12.82
               Health   386,931 3.11 91,076 295,855 4.06
               Employment security administration    31,726 0.00 31,726 - 0.00
               Veterans' services   1,539 0.00 1,539 - 0.00
         
          Transportation:        
               Highways   1,792,171 1.49 987,341 804,830 3.31
                    Capital outlay   996,981 1.76 744,434 252,547 6.96
               Air transportation (airports) 69,991 0.89 3,639 66,352 0.93
               Parking facilities   17,019 0.00 - 17,019 0.00
               Sea and inland port facilities   - 0.00 - - 0.00
         
          Public safety:        
               Police protection   533,304 2.13 74,272 459,032 2.47
               Fire protection   177,279 2.81 - 177,279 2.81
               Correction   326,747 0.67 223,658 103,089 2.12
                    Capital outlay   4,257 0.00 1,923 2,334 0.00
               Protective inspection and regulation   68,581 1.80 48,211 20,370 6.05
         
          Environment and housing:        
               Natural resources   257,700 1.96 214,328 43,372 11.63
                    Capital outlay   24,784 3.30 20,015 4,769 17.15
               Parks and recreation   341,712 3.91 18,591 323,121 4.13
                    Capital outlay   121,076 10.66 519 120,557 10.71
               Housing and community development    157,678 2.88 21,472 136,206 3.33
               Sewerage   230,911 4.49 4,837 226,074 4.58
                    Capital outlay   48,136 12.79 18 48,118 12.79
               Solid waste management   161,591 2.63 2,983 158,608 2.68
                    Capital outlay   7,280 25.14 20 7,260 25.21
         
          Governmental administration:        
               Financial administration   315,531 1.12 165,282 150,249 2.35
               Judicial and legal   276,773 1.10 206,053 70,720 4.32
               General public buildings 104,922 2.45 49,166 55,756 4.61
               Other governmental administration    144,591 1.97 38,466 106,125 2.68
          Interest on general debt   452,092 0.88 196,066 256,026 1.55
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   14,245 7.36 - 14,245 7.36
               Other and unallocable   883,873 6.51 176,133 707,740 8.13
         
     Utility expenditure 809,100 5.24 1,104 807,996 5.25
               Capital outlay   157,456 8.92 - 157,456 8.92
          Water supply   343,630 5.22 1,088 342,542 5.24
          Electric power   343,905 9.65 - 343,905 9.65
          Gas supply   59,907 19.59 - 59,907 19.59
          Transit   61,658 0.00 16 61,642 0.00
         
     Liquor store expenditure   101,149 0.00 101,149 - 0.00
         
     Insurance trust expenditure 1,307,362 0.00 1,305,497 1,865 0.00
          Unemployment compensation   289,547 0.00 289,547 - 0.00
          Employee retirement   1,016,006 0.00 1,014,141 1,865 0.00
          Workers' compensation   1,809 0.00 1,809 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   11,649,016 1.02 4,930,582 6,718,434 1.77
         
Short-term    97,749 5.21 - 97,749 5.21
Long-term    11,551,267 1.01 4,930,582 6,620,685 1.76
     Public debt for private purposes   3,500,996 0.40 2,966,744 534,252 2.62
Long-term debt issued   1,410,490 2.16 309,353 1,101,137 2.77
Long-term debt retired   1,107,865 1.10 236,385 871,480 1.40
         
 Cash and security holdings   35,053,470 0.19 29,155,334 5,898,136 1.15
         
Insurance trust funds   22,200,091 0.00 22,158,997 41,094 0.00
     Unemployment compensation    648,919 0.00 648,919 - 0.00
     Employee retirement   21,550,423 0.00 21,509,329 41,094 0.00
     Workers' compensation   749 0.00 749 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   12,853,379 0.53 6,996,337 5,857,042 1.16
     By purpose:        
          Offsets to debt   4,308,477 0.70 3,437,442 871,035 3.47
          Bond funds   902,848 2.73 93,819 809,029 3.05
          Other   7,642,054 0.87 3,465,076 4,176,978 1.60
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (X)   not applicable
n.e.c. = "not elsewhere classified"

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Source: U.S. Census Bureau, Governments Division
Created: June 03 2008
Last Revised: June 03 2008