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 Tennessee
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
         
 Revenue1 44,863,144 0.25 25,847,433 24,222,489 0.52
         
General revenue1 34,844,165 0.31 23,277,784 16,773,159 0.71
         
Intergovernmental revenue1 9,071,811 0.20 8,661,090 5,617,499 0.83
     From Federal Government 9,071,811 0.20 8,458,662 613,149 3.03
     From State government1 (1) 0.00 - 5,004,350 0.90
     From local governments1 (1) 0.00 202,428 (1) 0.00
         
General revenue from own sources   25,772,354 0.41 14,616,694 11,155,660 0.95
    Taxes   15,993,302 0.30 10,007,292 5,986,010 0.81
          Property 3,894,539 0.82 - 3,894,539 0.82
          Sales and gross receipts   9,381,111 0.21 7,647,575 1,733,536 1.16
               General sales   7,569,457 0.23 6,118,001 1,451,456 1.18
               Selective sales 1,811,654 0.45 1,529,574 282,080 2.89
                    Motor fuel 844,249 0.00 844,249 - 0.00
                    Alcoholic beverage 205,246 1.47 97,423 107,823 2.80
                    Tobacco products 121,268 0.00 121,211 57 0.00
                    Public utilities   46,614 9.14 5,352 41,262 10.33
                    Other selective sales   594,277 1.06 461,339 132,938 4.75
          Individual income   155,333 0.00 155,333 - 0.00
          Corporate income   805,601 0.00 805,601 - 0.00
          Motor vehicle license   386,731 1.77 261,728 125,003 5.48
          Other taxes   1,369,987 0.37 1,137,055 232,932 2.19
         
     Charges and miscellaneous general  revenue   9,779,052 0.98 4,609,402 5,169,650 1.85
          Current charges   5,797,504 1.62 1,697,755 4,099,749 2.29
               Education   1,587,243 0.99 1,174,539 412,704 3.79
                    Institutions  of higher education   1,143,513 0.00 1,143,513 - 0.00
                    School lunch sales (gross) 141,321 0.58 - 141,321 0.58
               Hospitals   2,137,373 0.02 66,507 2,070,866 0.03
               Highways   5,164 5.17 2,637 2,527 10.57
               Air transportation (airports)   239,316 0.86 - 239,316 0.86
               Parking facilities   4,788 8.24 - 4,788 8.24
               Sea and inland port facilities   2,947 0.00 - 2,947 0.00
               Natural resources   11,680 0.43 10,814 866 5.77
               Parks and recreation   86,837 2.04 30,864 55,973 3.17
               Housing and community development   71,084 2.57 122 70,962 2.58
               Sewerage   488,947 0.81 127 488,820 0.81
               Solid waste management   156,117 3.90 6,046 150,071 4.06
               Other charges   1,006,008 9.29 406,099 599,909 15.59
         
          Miscellaneous general revenue   3,981,548 0.48 2,911,647 1,069,901 1.78
               Interest earnings   667,959 1.14 207,043 460,916 1.66
               Special assessments   89,307 2.77 - 89,307 2.77
               Sale of property   28,265 10.49 374 27,891 10.63
               Other general revenue   3,196,017 0.69 2,704,230 491,787 4.48
         
Utility revenue 6,773,784 0.43 7 6,773,777 0.43
     Water supply   794,845 0.90 7 794,838 0.90
     Electric power   4,593,482 0.33 - 4,593,482 0.33
     Gas supply   1,358,168 1.49 - 1,358,168 1.49
     Transit   27,289 0.00 - 27,289 0.00
         
Liquor store revenue   - 0.00 - - 0.00
         
Insurance trust revenue   3,245,195 0.00 2,569,642 675,553 0.00
     Unemployment compensation   487,975 0.00 487,975 - 0.00
     Employee retirement   2,757,220 0.00 2,081,667 675,553 0.00
     Workers' compensation   - 0.00 - - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 42,708,281 0.80 23,953,512 24,497,602 1.40
         
By character and object:        
     Intergovernmental expenditure1 - 0.00 5,705,768 37,065 1.92
     Direct expenditure   42,708,281 0.80 18,247,744 24,460,537 1.40
          Current operations   35,452,287 0.89 14,616,975 20,835,312 1.51
          Capital outlay   3,646,508 2.43 1,352,399 2,294,109 3.86
               Construction   2,767,986 2.40 1,150,338 1,617,648 4.10
               Other capital outlay   878,522 3.77 202,061 676,461 4.90
          Assistance and subsidies   621,569 0.00 621,569 - 0.00
          Interest on debt   1,092,198 1.52 176,983 915,215 1.82
          Insurance benefits and repayments 1,895,719 0.00 1,479,818 415,901 0.00
          Exhibit: Salaries and wages   10,963,488 0.79 3,157,491 7,805,997 1.10
         
Direct expenditure by function 42,708,281 0.80 18,247,744 24,460,537 1.40
     Direct general expenditure   33,865,904 0.52 16,762,812 17,103,092 1.02
          Capital outlay   2,991,928 2.82 1,352,399 1,639,529 5.16
          Other direct general expenditure    30,873,976 0.44 15,410,413 15,463,563 0.88
         
          Education services:        
               Education   10,345,989 0.60 3,351,356 6,994,633 0.89
                    Capital outlay   745,754 8.32 227,802 517,952 11.97
                 Higher education   2,735,434 0.00 2,735,434 - 0.00
                    Capital outlay   224,138 0.00 224,138 - 0.00
                 Elementary & secondary   6,994,633 0.89 - 6,994,633 0.89
                    Capital outlay   517,952 11.97 - 517,952 11.97
                 Other education   615,922 0.00 615,922 - 0.00
               Libraries   105,388 3.81 9,230 96,158 4.17
         
          Social services and income maintenance:        
               Public welfare   8,637,453 0.18 8,485,632 151,821 10.21
                    Cash assistance payments 356,664 0.00 356,664 - 0.00
                    Vendor payments   7,050,141 0.00 7,041,831 8,310 0.00
                    Other public welfare   1,230,648 1.26 1,087,137 143,511 10.81
               Hospitals   2,611,341 0.12 387,123 2,224,218 0.14
                    Capital outlay   112,813 0.00 266 112,547 0.00
               Health   1,258,238 0.17 965,577 292,661 0.74
               Employment security administration    101,249 0.00 101,249 - 0.00
               Veterans' services   3,150 0.00 3,150 - 0.00
         
          Transportation:        
               Highways   1,912,249 0.83 1,261,343 650,906 2.45
                    Capital outlay   1,154,190 1.06 1,027,065 127,125 9.64
               Air transportation (airports) 222,896 2.04 - 222,896 2.04
               Parking facilities   3,121 36.43 - 3,121 36.43
               Sea and inland port facilities   2,345 0.00 - 2,345 0.00
         
          Public safety:        
               Police protection   1,174,855 0.70 146,845 1,028,010 0.80
               Fire protection   503,395 1.20 - 503,395 1.20
               Correction   829,809 0.67 460,481 369,328 1.52
                    Capital outlay   22,376 10.83 14,061 8,315 29.14
               Protective inspection and regulation   146,835 0.91 101,305 45,530 2.95
         
          Environment and housing:        
               Natural resources   239,767 1.14 211,258 28,509 9.60
                    Capital outlay   11,900 21.59 8,448 3,452 74.43
               Parks and recreation   419,329 1.22 102,291 317,038 1.61
                    Capital outlay   48,203 5.00 4,489 43,714 5.51
               Housing and community development    559,380 3.20 27,188 532,192 3.36
               Sewerage   420,864 3.65 15,192 405,672 3.79
                    Capital outlay   83,697 18.67 110 83,587 18.69
               Solid waste management   371,822 3.52 54,976 316,846 4.14
                    Capital outlay   13,805 21.35 745 13,060 22.57
         
          Governmental administration:        
               Financial administration   493,202 2.16 240,626 252,576 4.21
               Judicial and legal   489,303 0.57 201,129 288,174 0.98
               General public buildings 193,354 2.43 68,321 125,033 3.76
               Other governmental administration    315,060 1.20 66,832 248,228 1.52
          Interest on general debt   896,466 1.95 176,983 719,483 2.43
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   3,992 25.09 - 3,992 25.09
               Other and unallocable   1,605,052 8.01 324,725 1,280,327 10.04
         
     Utility expenditure 6,946,658 4.67 5,114 6,941,544 4.67
               Capital outlay   654,580 5.33 - 654,580 5.33
          Water supply   953,899 6.32 5,114 948,785 6.35
          Electric power   4,534,685 5.87 - 4,534,685 5.87
          Gas supply   1,306,862 5.78 - 1,306,862 5.78
          Transit   151,212 1.52 - 151,212 1.52
         
     Liquor store expenditure   - 0.00 - - 0.00
    0.00     0.00
     Insurance trust expenditure 1,895,719 0.00 1,479,818 415,901 0.00
          Unemployment compensation   420,085 0.00 420,085 - 0.00
          Employee retirement   1,475,634 0.00 1,059,733 415,901 0.00
          Workers' compensation   - 0.00 - - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   25,572,989 1.60 3,574,196 21,998,793 1.86
         
Short-term    686,627 0.37 409,521 277,106 0.92
Long-term    24,886,362 1.64 3,164,675 21,721,687 1.88
     Public debt for private purposes   4,631,210 1.65 1,443,733 3,187,477 2.40
Long-term debt issued   4,092,217 1.53 599,408 3,492,809 1.79
Long-term debt retired   3,625,890 1.47 681,615 2,944,275 1.81
  - 0.00 - - 0.00
 Cash and security holdings   49,779,244 0.29 32,361,649 17,417,595 0.83
         
Insurance trust funds   34,170,322 0.00 27,839,203 6,331,119 0.00
     Unemployment compensation    676,684 0.00 676,684 - 0.00
     Employee retirement   33,493,638 0.00 27,162,519 6,331,119 0.00
     Workers' compensation   - 0.00 - - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   15,608,922 0.92 4,522,446 11,086,476 1.30
     By purpose:        
          Offsets to debt   6,359,961 0.66 1,551,793 4,808,168 0.87
          Bond funds   1,379,658 3.23 259,319 1,120,339 3.98
          Other   7,869,303 1.79 2,711,334 5,157,969 2.73
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