The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2003-04
(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 22,544,565 0.17 15,363,015 10,639,521 0.43
         
General revenue1 18,396,343 0.2 11,916,703 9,937,611 0.45
         
Intergovernmental revenue1 4,304,225 0.16 4,038,220 3,723,976 0.86
     From Federal Government 4,304,225 0.16 3,911,906 392,319 1.78
     From State government1 (1) 0 0 3,331,657 0.93
     From local governments1 (1) 0 126,314 (1) 0
         
General revenue from own sources   14,092,118 0.25 7,878,483 6,213,635 0.56
    Taxes   9,018,748 0.34 5,214,602 3,804,146 0.81
          Property 3,188,869 0.44 0 3,188,869 0.44
          Sales and gross receipts   3,011,578 0.97 2,508,799 502,779 5.84
               General sales   2,035,321 1.41 1,617,505 417,816 6.87
               Selective sales 976,257 0.5 891,294 84,963 5.77
                    Motor fuel 429,311 0 429,311 0 0
                    Alcoholic beverage 12,709 0 12,709 0 0
                    Tobacco products 94,282 0 94,282 0 0
                    Public utilities   43,033 9.68 0 43,033 9.68
                    Other selective sales   396,922 0.66 354,992 41,930 6.25
          Individual income   2,010,610 0 1,958,697 51,913 0
          Corporate income   89,826 0 89,826 0 0
          Motor vehicle license   393,327 0.2 377,672 15,655 4.99
          Other taxes   324,538 0.36 279,608 44,930 2.58
         
     Charges and miscellaneous general  revenue   5,073,370 0.34 2,663,881 2,409,489 0.71
          Current charges   3,709,395 0.28 1,776,175 1,933,220 0.54
               Education   1,332,311 0 937,492 394,819 0
                    Institutions  of higher education   1,209,312 0 935,652 273,660 0
                    School lunch sales (gross) 94,752 0 0 94,752 0
               Hospitals   1,470,834 0.57 656,783 814,051 1.03
               Highways   9,042 4.34 4,784 4,258 9.21
               Air transportation (airports)   49,498 0.18 761 48,737 0.19
               Parking facilities   19,657 0 0 19,657 0
               Sea and inland port facilities   171 0 0 171 0
               Natural resources   31,765 1.17 30,321 1,444 25.79
               Parks and recreation   65,188 1.64 3,184 62,004 1.72
               Housing and community development   20,498 1.7 10,693 9,805 3.55
               Sewerage   269,321 1.42 583 268,738 1.42
               Solid waste management   138,907 1.07 4,029 134,878 1.1
               Other charges   302,203 1.65 127,545 174,658 2.85
         
          Miscellaneous general revenue   1,363,975 0.7 887,706 476,269 2.01
               Interest earnings   395,907 0.54 253,108 142,799 1.5
               Special assessments   37,713 7.51 0 37,713 7.51
               Sale of property   16,592 6.12 7,234 9,358 10.85
               Other general revenue   913,763 1.01 627,364 286,399 3.22
         
Utility revenue 684,323 1.62 410 683,913 1.62
     Water supply   297,229 0.68 410 296,819 0.68
     Electric power   314,799 3.33 0 314,799 3.33
     Gas supply   59,926 2.36 0 59,926 2.36
     Transit   12,369 0.09 0 12,369 0.09
         
Liquor store revenue   135,957 0 135,957 0 0
         
Insurance trust revenue   3,327,942 0 3,309,945 17,997 0
     Unemployment compensation   342,209 0 342,209 0 0
     Employee retirement   2,983,015 0 2,965,018 17,997 0
     Workers' compensation   2,718 0 2,718 0 0
     Other insurance trust revenue   0 0 0 0 0
         
 Expenditure1 20,634,486 0.34 13,424,350 10,771,212 0.65
         
By character and object:        
     Intergovernmental expenditure1 48,062 0 3,529,971 79,167 1.78
     Direct expenditure   20,586,424 0.34 9,894,379 10,692,045 0.66
          Current operations   15,757,379 0.3 7,063,915 8,693,464 0.55
          Capital outlay   2,770,132 1.3 1,103,983 1,666,149 2.16
               Construction   2,351,003 1.28 969,607 1,381,396 2.18
               Other capital outlay   419,129 4.94 134,376 284,753 7.27
          Assistance and subsidies   268,309 0.17 265,644 2,665 17.56
          Interest on debt   476,504 1.07 161,473 315,031 1.61
          Insurance benefits and repayments 1,314,100 0 1,299,364 14,736 0
          Exhibit: Salaries and wages   6,687,185 0.15 2,299,205 4,387,980 0.23
         
Direct expenditure by function 20,586,424 0.34 9,894,379 10,692,045 0.66
     Direct general expenditure   18,396,422 0.26 8,501,080 9,895,342 0.49
          Capital outlay   2,615,742 1.18 1,103,978 1,511,764 2.04
          Other direct general expenditure    15,780,680 0.21 7,397,102 8,383,578 0.4
         
          Education services:        
               Education   7,019,541 0 2,228,306 4,791,235 0
                    Capital outlay   806,262 0 251,446 554,816 0
                 Higher education   2,467,394 0 1,902,112 565,282 0
                    Capital outlay   270,757 0 248,961 21,796 0
                 Elementary & secondary   4,225,953 0 0 4,225,953 0
                    Capital outlay   533,020 0 0 533,020 0
                 Other education   326,194 0 326,194 0 0
               Libraries   95,652 1.21 2,998 92,654 1.25
         
          Social services and income maintenance:        
               Public welfare   3,080,674 0.1 2,960,417 120,257 2.58
                    Cash assistance payments 84,594 0.55 81,929 2,665 17.56
                    Vendor payments   2,321,365 0.04 2,308,299 13,066 6.33
                    Other public welfare   674,715 0.46 570,189 104,526 2.95
               Hospitals   1,758,467 0.63 898,849 859,618 1.29
                    Capital outlay   125,433 6.94 76,164 49,269 17.67
               Health   372,775 3.01 93,533 279,242 4.01
               Employment security administration    31,164 0 31,164 0 0
               Veterans' services   1,614 0 1,614 0 0
         
          Transportation:        
               Highways   1,583,141 1.28 933,173 649,968 3.11
                    Capital outlay   778,293 2.15 667,106 111,187 15.06
               Air transportation (airports) 60,871 3.38 2,699 58,172 3.54
               Parking facilities   18,009 1.18 0 18,009 1.18
               Sea and inland port facilities   8 0 0 8 0
               Transit subsidies   1,314 0 0 1,314 0
         
          Public safety:        
               Police protection   492,510 1.1 67,366 425,144 1.28
               Fire protection   155,826 3.92 0 155,826 3.92
               Correction   315,585 0.26 215,837 99,748 0.82
                    Capital outlay   5,087 1.53 2,138 2,949 2.63
               Protective inspection and regulation   56,035 1.83 38,247 17,788 5.77
         
          Environment and housing:        
               Natural resources   252,476 1.81 207,296 45,180 10.11
                    Capital outlay   21,652 7.77 17,338 4,314 38.99
               Parks and recreation   285,817 1.18 17,313 268,504 1.26
                    Capital outlay   91,342 0.71 666 90,676 0.72
               Housing and community development    140,460 2.41 11,147 129,313 2.62
               Sewerage   214,972 2.54 4,500 210,472 2.6
                    Capital outlay   39,782 6.29 27 39,755 6.29
               Solid waste management   157,847 1.38 3,013 154,834 1.41
                    Capital outlay   10,151 20.5 14 10,137 20.53
         
          Governmental administration:        
               Financial administration   300,809 1.2 158,665 142,144 2.54
               Judicial and legal   264,065 0.62 199,082 64,983 2.5
               General public buildings 108,891 1.61 61,824 47,067 3.73
               Other governmental administration    139,827 1.74 40,272 99,555 2.45
          Interest on general debt   438,608 0.97 161,473 277,135 1.54
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   0 0 0 0 0
               Other and unallocable   1,049,464 2.67 162,292 887,172 3.16
         
     Utility expenditure 782,822 5.8 855 781,967 5.8
               Capital outlay   154,385 12.1 0 154,385 12.1
          Water supply   349,554 3.62 855 348,699 3.63
          Electric power   318,436 11.68 0 318,436 11.68
          Gas supply   53,527 19.96 0 53,527 19.96
          Transit   61,305 0.01 0 61,305 0.01
         
     Liquor store expenditure   93,080 0 93,080 0 0
         
     Insurance trust expenditure 1,314,100 0 1,299,364 14,736 0
          Unemployment compensation   372,295 0 372,295 0 0
          Employee retirement   940,514 0 925,778 14,736 0
          Workers' compensation   1,291 0 1,291 0 0
          Other insurance trust   0 0 0 0 0
         
 Debt outstanding   11,335,384 1.06 4,857,614 6,477,770 1.85
         
Short-term    101,843 32.56 0 101,843 32.56
Long-term    11,233,541 0.99 4,857,614 6,375,927 1.74
     Full faith and credit   4,069,379 1.67 0 4,069,379 1.67
     Nonguaranteed   7,164,162 1.06 4,857,614 2,306,548 3.28
         
Long-term debt by purpose:        
     Public debt for private purposes   3,429,363 0.38 2,861,733 567,630 2.3
     Education   2,257,520 0 709,030 1,548,490 0
     Utilities   744,112 5.27 0 744,112 5.27
     Other   4,802,546 1.96 1,286,851 3,515,695 2.68
Long-term debt issued   1,926,833 1.94 909,282 1,017,551 3.68
Long-term debt retired   1,084,629 1.34 331,117 753,512 1.93
         
 Cash and security holdings   32,967,459 0.19 27,063,116 5,904,343 1.04
         
Insurance trust funds   20,367,981 0 20,113,803 254,178 0
     Unemployment compensation    652,603 0 652,603 0 0
     Employee retirement   19,713,627 0 19,459,449 254,178 0
     Workers' compensation   1,751 0 1,751 0 0
     Miscellaneous   0 0 0 0 0
         
Other than insurance trust funds   12,599,478 0.49 6,949,313 5,650,165 1.09
     By purpose:        
          Offsets to debt   4,115,620 0.59 3,262,375 853,245 2.85
          Bond funds   783,185 2.98 103,041 680,144 3.43
          Other   7,700,673 0.78 3,583,897 4,116,776 1.45
 
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: November 17 2008
Last Revised: December 08 2008