The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2005-06
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
Description South Dakota
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
         
 Revenue1 6,062,212 0.13 4,182,135 2,464,453 0.34
         
General revenue1 4,835,581 0.15 3,219,630 2,200,327 0.36
         
Intergovernmental revenue1 1,382,619 0.05 1,251,314 715,681 0.17
     From Federal Government 1,382,619 0.05 1,235,712 146,907 0.50
     From State government1 (1) 0.00 - 568,774 0.16
     From local governments1 (1) 0.00 15,602 (1) 0.00
         
General revenue from own sources   3,452,962 0.21 1,968,316 1,484,646 0.50
    Taxes   2,240,776 0.22 1,189,089 1,051,687 0.46
          Property 767,181 0.50 - 767,181 0.50
          Sales and gross receipts   1,216,007 0.07 967,538 248,469 0.34
               General sales   913,848 0.08 679,162 234,686 0.31
               Selective sales 302,159 0.09 288,376 13,783 1.95
                    Motor fuel 125,367 0.00 125,367 - 0.00
                    Alcoholic beverage 12,777 0.39 12,654 123 41.03
                    Tobacco products 28,185 0.00 28,185 - 0.00
                    Public utilities   9,676 2.72 2,666 7,010 3.76
                    Other selective sales   126,154 0.00 119,504 6,650 0.00
          Individual income   - 0.00 - - 0.00
          Corporate income   61,865 0.00 61,865 - 0.00
          Motor vehicle license   60,675 2.16 44,666 16,009 8.17
          Other taxes   135,048 0.32 115,020 20,028 2.17
         
     Charges and miscellaneous general  revenue   1,212,186 0.38 779,227 432,959 1.06
          Current charges   561,205 0.66 245,597 315,608 1.18
               Education   260,015 0.00 198,242 61,773 0.00
                    Institutions  of higher education   225,753 0.00 198,159 27,594 0.00
                    School lunch sales (gross) 24,095 0.00 - 24,095 0.00
               Hospitals   34,354 0.00 - 34,354 0.00
               Highways   3,275 1.99 279 2,996 2.18
               Air transportation (airports)   5,166 1.55 - 5,166 1.55
               Parking facilities   2,663 0.00 - 2,663 0.00
               Sea and inland port facilities   - 0.00 - - 0.00
               Natural resources   16,220 9.45 7,273 8,947 17.12
               Parks and recreation   26,022 0.79 8,659 17,363 1.18
               Housing and community development   5,072 4.52 - 5,072 4.52
               Sewerage   51,339 4.71 - 51,339 4.71
               Solid waste management   31,321 4.00 - 31,321 4.00
               Other charges   125,758 0.73 31,144 94,614 0.98
         
          Miscellaneous general revenue   650,981 0.24 533,630 117,351 1.34
               Interest earnings   290,330 0.20 239,289 51,041 1.14
               Special assessments   12,035 4.17 - 12,035 4.17
               Sale of property   55,645 0.65 51,110 4,535 7.99
               Other general revenue   292,971 0.42 243,231 49,740 2.47
         
Utility revenue 209,737 1.23 - 209,737 1.23
     Water supply   77,982 3.38 - 77,982 3.38
     Electric power   107,789 0.56 - 107,789 0.56
     Gas supply   22,852 2.29 - 22,852 2.29
     Transit   1,114 0.00 - 1,114 0.00
         
Liquor store revenue   20,990 0.53 - 20,990 0.53
         
Insurance trust revenue   995,904 0.00 962,505 33,399 0.00
     Unemployment compensation   20,043 0.00 20,043 - 0.00
     Employee retirement   967,933 0.00 934,534 33,399 0.00
     Workers' compensation   7,928 0.00 7,928 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 5,209,822 0.46 3,465,272 2,370,249 1.01
         
By character and object:        
     Intergovernmental expenditure1 8,659 0.00 633,891 467 0.00
     Direct expenditure   5,201,163 0.46 2,831,381 2,369,782 1.01
          Current operations   3,867,720 0.47 1,896,956 1,970,764 0.93
          Capital outlay   818,894 0.90 496,284 322,610 2.28
               Construction   675,275 0.88 435,290 239,985 2.46
               Other capital outlay   143,619 2.24 60,994 82,625 3.90
          Assistance and subsidies   34,955 0.00 34,752 203 0.00
          Interest on debt   178,029 0.67 113,520 64,509 1.84
          Insurance benefits and repayments 301,565 0.00 289,869 11,696 0.00
          Exhibit: Salaries and wages   1,698,689 0.11 756,351 942,338 0.19
         
Direct expenditure by function 5,201,163 0.46 2,831,381 2,369,782 1.01
     Direct general expenditure   4,665,496 0.35 2,541,512 2,123,984 0.77
          Capital outlay   770,534 0.87 496,284 274,250 2.44
          Other direct general expenditure    3,894,962 0.27 2,045,228 1,849,734 0.57
         
          Education services:        
               Education   1,538,792 0.00 480,533 1,058,259 0.00
                    Capital outlay   149,805 0.00 65,035 84,770 0.00
                 Higher education   433,946 0.00 386,819 47,127 0.00
                    Capital outlay   53,834 0.00 50,724 3,110 0.00
                 Elementary & secondary   1,011,132 0.00 - 1,011,132 0.00
                    Capital outlay   81,660 0.00 - 81,660 0.00
                 Other education   93,714 0.00 93,714 - 0.00
               Libraries   21,925 0.90 2,584 19,341 1.02
         
          Social services and income maintenance:        
               Public welfare   748,503 0.00 734,822 13,681 0.00
                    Cash assistance payments 18,872 0.00 18,669 203 0.00
                    Vendor payments   514,771 0.00 511,168 3,603 0.00
                    Other public welfare   214,860 0.00 204,985 9,875 0.00
               Hospitals   85,562 0.00 52,908 32,654 0.00
                    Capital outlay   2,345 0.00 460 1,885 0.00
               Health   122,315 0.33 99,401 22,914 1.78
               Employment security administration    21,419 0.00 21,419 - 0.00
               Veterans' services   1,657 0.00 1,657 - 0.00
         
          Transportation:        
               Highways   668,451 0.68 469,276 199,175 2.27
                    Capital outlay   412,782 0.53 365,817 46,965 4.70
               Air transportation (airports) 17,895 2.88 - 17,895 2.88
               Parking facilities   2,523 0.00 - 2,523 0.00
               Sea and inland port facilities   - 0.00 - - 0.00
         
          Public safety:        
               Police protection   132,070 0.23 29,438 102,632 0.30
               Fire protection   48,138 4.39 - 48,138 4.39
               Correction   140,574 0.00 106,073 34,501 0.00
                    Capital outlay   6,359 0.00 5,968 391 0.00
               Protective inspection and regulation   18,916 3.35 16,110 2,806 22.60
         
          Environment and housing:        
               Natural resources   140,022 3.76 111,444 28,578 18.42
                    Capital outlay   9,685 28.01 5,379 4,306 63.00
               Parks and recreation   106,340 0.53 26,265 80,075 0.71
                    Capital outlay   24,319 1.85 5,146 19,173 2.35
               Housing and community development    93,015 1.85 37,766 55,249 3.12
               Sewerage   62,592 5.10 - 62,592 5.10
                    Capital outlay   29,033 9.53 - 29,033 9.53
               Solid waste management   34,201 1.68 - 34,201 1.68
                    Capital outlay   7,609 0.00 - 7,609 0.00
         
          Governmental administration:        
               Financial administration   121,170 1.31 74,767 46,403 3.41
               Judicial and legal   61,155 0.40 37,839 23,316 1.05
               General public buildings 43,487 10.26 19,927 23,560 18.94
               Other governmental administration    47,302 1.89 18,040 29,262 3.06
          Interest on general debt   169,982 0.53 113,520 56,462 1.61
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   28,489 0.55 - 28,489 0.55
               Other and unallocable   189,001 1.47 87,723 101,278 2.74
         
     Utility expenditure 217,648 4.20 - 217,648 4.20
               Capital outlay   48,357 2.35 - 48,357 2.35
          Water supply   87,199 5.13 - 87,199 5.13
          Electric power   97,893 5.66 - 97,893 5.66
          Gas supply   24,835 14.13 - 24,835 14.13
          Transit   7,721 0.00 - 7,721 0.00
         
     Liquor store expenditure   16,454 28.52 - 16,454 28.52
    0.00     0.00
     Insurance trust expenditure 301,565 0.00 289,869 11,696 0.00
          Unemployment compensation   19,708 0.00 19,708 - 0.00
          Employee retirement   274,099 0.00 262,403 11,696 0.00
          Workers' compensation   7,758 0.00 7,758 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   4,560,455 0.56 3,146,063 1,414,392 1.80
         
Short-term    1,890 0.00 - 1,890 0.00
Long-term    4,558,565 0.56 3,146,063 1,412,502 1.80
     Public debt for private purposes   2,712,704 0.00 2,494,119 218,585 0.00
Long-term debt issued   1,122,831 0.42 923,448 199,383 2.35
Long-term debt retired   464,257 0.59 350,313 113,944 2.42
  - 0.00 - - 0.00
 Cash and security holdings   13,435,075 0.19 11,480,453 1,954,622 1.34
         
Insurance trust funds   7,319,327 0.00 7,029,684 289,643 0.00
     Unemployment compensation    18,783 0.00 18,783 - 0.00
     Employee retirement   7,300,075 0.00 7,010,432 289,643 0.00
     Workers' compensation   469 0.00 469 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   6,115,748 0.43 4,450,769 1,664,979 1.57
     By purpose:        
          Offsets to debt   2,907,770 0.16 2,615,977 291,793 1.61
          Bond funds   153,670 0.49 26,347 127,323 0.59
          Other   3,054,308 0.87 1,808,445 1,245,863 2.13
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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