The U.S. Census Bureau
 
West Virginia State & Local Government Finances by Level of Government:  1994-95
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 1995, thousands) 1,828 (X) 1,828 1,828 (X)
 Personal Income (Calendar year 1994, in millions)  31,146 (X) 31,146 31,146 (X)
       
 Revenue1 8,507,372 0.24 6,661,755 3,147,842 0.70
       
  General revenue1 7,357,414 0.26 5,628,038 3,031,601 0.68
       
Intergovernmental revenue1 2,073,459 0.67 2,001,039 1,374,645 1.09
     From Federal Government 2,073,459 0.67 1,986,763 86,696 16.03
     From State government (1) (X) - 1,287,949 0.46
     From local governments1 (1) (X) 14,276 (1) (X)
       
General revenue from own sources   5,283,955 0.25 3,626,999 1,656,956 0.80
    Taxes   3,573,579 0.12 2,731,907 841,672 0.51
          Property 692,677 0.42 2,336 690,341 0.42
          Sales and gross receipts   1,491,534 0.08 1,460,167 31,367 3.63
               General sales   793,465 0.00 793,465 - 0.00
               Selective sales 698,069 0.16 666,702 31,367 3.63
                    Motor fuel 207,497 0.00 207,497 - 0.00
                    Alcoholic beverage 11,987 2.85 7,920 4,067 8.40
                    Tobacco products 34,008 0.00 34,008 - 0.00
                    Public utilities   230,451 0.42 209,222 21,229 4.52
                    Other selective sales   214,126 0.09 208,055 6,071 3.03
          Individual income   709,923 0.00 709,923 - 0.00
          Corporate income   218,686 0.00 218,686 - 0.00
          Motor vehicle license   85,088 0.04 84,448 640 5.90
          Other taxes   375,671 0.58 256,347 119,324 1.82
       
     Charges and miscellaneous general  revenue   1,710,376 0.67 895,092 815,284 1.41
          Current charges   1,039,349 0.77 528,469 510,880 1.56
               Education   334,912 0.01 304,586 30,326 0.12
                    Institutions  of higher education   290,934 0.00 290,934 - 0.00
                    School lunch sales (gross) 23,580 0.13 - 23,580 0.13
               Hospitals   233,828 0.00 38,174 195,654 0.00
               Highways   49,164 0.04 47,507 1,657 1.20
               Air transportation (airports)   54,109 2.33 - 54,109 2.33
               Parking facilities   7,501 1.21 - 7,501 1.21
               Sea and inland port facilities   - 0.00 - - 0.00
               Natural resources   8,351 0.00 6,299 2,052 0.02
               Parks and recreation   26,463 0.83 17,173 9,290 2.38
               Housing and community development   12,364 10.98 2,413 9,951 13.65
               Sewerage   80,558 6.39 - 80,558 6.39
               Solid waste management   35,151 8.43 1,304 33,847 8.75
               Other charges   196,948 1.52 111,013 85,935 3.49
       
          Miscellaneous general revenue   671,027 1.17 366,623 304,404 2.58
               Interest earnings   382,021 0.35 147,065 234,956 0.57
               Special assessments   1,073 2.16 - 1,073 2.16
               Sale of property   2,280 0.52 - 2,280 0.52
               Other general revenue   285,653 2.68 219,558 66,095 11.58
       
Utility revenue 101,348 5.69 140 101,208 5.69
     Water supply   92,466 6.23 - 92,466 6.23
     Electric power   5,434 1.47 - 5,434 1.47
     Gas supply   - 0.00 - - 0.00
     Transit   3,448 0.00 140 3,308 0.00
       
Liquor store revenue   45,059 0.00 45,059 - 0.00
       
Insurance trust revenue   1,003,551 0.00 988,518 15,033 0.00
     Unemployment compensation   205,710 0.00 205,710 - 0.00
     Employee retirement   258,385 0.00 243,352 15,033 0.00
     Workers' compensation   539,456 0.00 539,456 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
       
 Expenditure1 8,170,290 0.64 6,261,769 3,166,095 1.65
       
By character and object:        
     Intergovernmental expenditure1 - 0.00 1,254,636 2,938 2.31
     Direct expenditure   8,170,290 0.64 5,007,133 3,163,157 1.65
          Current operations   5,959,836 0.21 3,349,303 2,610,533 0.47
          Capital outlay   799,036 5.33 519,354 279,682 15.22
               Construction   556,405 7.43 426,790 129,615 31.88
               Other capital outlay   242,631 2.03 92,564 150,067 3.28
       
          Assistance and subsidies   195,363 0.00 195,363 - 0.00
          Interest on debt   404,885 1.34 147,103 257,782 2.11
          Insurance benefits and repayments 811,170 0.00 796,010 15,160 0.00
          Exhibit: salaries & wages   2,414,731 0.26 824,087 1,590,644 0.39
       
Direct expenditure by function 8,170,290 0.64 5,007,133 3,163,157 1.65
     Direct general expenditure   7,140,863 0.26 4,163,520 2,977,343 0.62
          Capital outlay   734,387 1.55 513,261 221,126 5.16
          Other direct general expenditure    6,406,476 0.17 3,650,259 2,756,217 0.40
       
          Education services:        
               Education   2,601,406 0.09 822,060 1,779,346 0.13
                    Capital outlay   182,084 0.61 51,238 130,846 0.85
                         Higher education   620,243 0.00 620,243 - 0.00
                              Capital outlay   44,149 0.00 44,149 - 0.00
                         Elementary & secondary education   1,779,346 0.13 - 1,779,346 0.13
                              Capital outlay   130,846 0.85 - 130,846 0.85
                         Other education   201,817 0.00 201,817 - 0.00
               Libraries   15,531 1.14 2,499 13,032 1.36
       
          Social services and income maintenance:        
               Public welfare   1,576,837 0.00 1,576,052 785 1.20
                    Cash assistance payments 113,993 0.00 113,993 - 0.00
                    Vendor payments   1,272,522 0.00 1,272,522 - 0.00
                    Other public welfare   190,322 0.00 189,537 785 1.20
               Hospitals   265,205 0.00 83,702 181,503 0.00
                    Capital outlay   5,701 0.00 2,524 3,177 0.00
               Health   183,513 0.34 123,761 59,752 1.06
               Social insurance administration    23,810 0.00 23,810 - 0.00
               Veterans' services   3,932 0.00 3,932 - 0.00
       
          Transportation:        
               Highways   701,315 0.18 662,595 38,720 3.31
                    Capital outlay   402,104 0.13 397,856 4,248 12.55
               Air transportation (airports) 60,744 3.64 - 60,744 3.64
               Parking facilities   11,721 0.10 - 11,721 0.10
               Sea and inland port facilities   - 0.00 - - 0.00
               Transit subsidies   54 0.00 - 54 0.00
       
          Public safety:        
               Police protection   123,576 1.90 37,160 86,416 2.72
               Fire protection   42,339 1.22 - 42,339 1.22
               Correction   95,655 0.84 73,889 21,766 3.67
                    Capital outlay   2,322 3.02 1,634 688 10.18
               Protective inspection and regulation   27,974 0.18 25,974 2,000 2.46
       
          Environment and housing:        
               Natural resources   158,112 1.35 150,419 7,693 27.73
                    Capital outlay   32,752 0.02 32,381 371 2.20
               Parks and recreation   64,932 1.17 36,976 27,956 2.71
                    Capital outlay   8,084 5.55 4,865 3,219 13.95
               Housing and community development    86,138 16.89 13,974 72,164 20.16
               Sewerage   85,695 6.70 - 85,695 6.70
                    Capital outlay   19,599 21.68 - 19,599 21.68
               Solid waste management   42,118 7.22 5,605 36,513 8.33
                    Capital outlay   2,303 41.01 14 2,289 41.26
       
          Governmental administration:        
               Financial administration   173,361 0.40 130,912 42,449 1.62
               Judicial and legal   88,184 0.37 62,701 25,483 1.27
               General public buildings 46,244 6.56 7,999 38,245 7.93
               Other governmental administration    78,982 1.56 30,729 48,253 2.55
          Interest on general debt   386,865 0.22 147,103 239,762 0.36
       
          General expenditure, n.e.c.        
               Miscellaneous commercial activities   - 0.00 - - 0.00
               Other and unallocable   196,620 1.55 141,668 54,952 5.54
       
     Utility expenditure 179,321 27.62 8,667 170,654 29.02
               Capital outlay   64,649 64.42 6,093 58,556 71.12
          Water supply   147,833 33.50 - 147,833 33.50
          Electric power   6,417 37.13 - 6,417 37.13
          Gas supply   - 0.00 - - 0.00
          Transit   25,071 0.00 8,667 16,404 0.00
       
     Liquor store expenditure   38,936 0.00 38,936 - 0.00
       
     Insurance trust expenditure 811,170 0.00 796,010 15,160 0.00
          Unemployment compensation   234,206 0.00 234,206 - 0.00
          Employee retirement   311,965 0.00 296,805 15,160 0.00
          Workers' compensation   264,999 0.00 264,999 - 0.00
          Other insurance trust   - 0.00 - - 0.00
       
 Debt outstanding   6,495,095 1.45 2,585,972 3,909,123 2.40
       
Short-term    2,337 9.90 - 2,337 9.90
Long-term    6,492,758 1.45 2,585,972 3,906,786 2.40
     Full faith and credit   507,699 0.87 233,170 274,529 1.61
     Nonguaranteed   5,985,059 1.51 2,352,802 3,632,257 2.50
       
Long-term debt by purpose        
     Public debt for private purposes   4,191,256 0.36 1,123,940 3,067,316 0.49
     Education   1,061,106 0.24 815,326 245,780 1.02
     Utilities   322,436 28.94 - 322,436 28.94
     Other   917,960 1.96 646,706 271,254 6.64
Long-term debt issued   625,790 1.30 242,321 383,469 2.13
Long-term debt retired   430,823 0.51 181,487 249,336 0.88
       
 Cash and security holdings   10,646,902 0.15 6,863,952 3,782,950 0.43
       
Insurance trust funds   3,871,550 0.00 3,767,754 103,796 0.00
     Unemployment compensation    164,173 0.00 164,173 - 0.00
     Employee retirement   2,538,251 0.00 2,434,455 103,796 0.00
     Workers' compensation   1,169,126 0.00 1,169,126 - 0.00
     Miscellaneous   - 0.00 - - 0.00
       
Other than insurance trust funds   6,775,352 0.24 3,096,198 3,679,154 0.44
     By purpose        
          Offsets to debt   4,533,742 0.09 1,385,538 3,148,204 0.13
          Bond funds   281,424 1.44 167,592 113,832 3.57
          Other   1,960,186 0.75 1,543,068 417,118 3.53
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, 1994.
Personal income source: Survey of Current Business (August 1995) BEA.

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