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 Tennessee
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
           
 Revenue1 42,075,025 0.25 23,907,277 23,018,791 0.48
         
General revenue1 31,611,162 0.33 20,887,769 15,574,436 0.71
         
Intergovernmental revenue1 8,592,923 0.14 8,227,727 5,216,239 0.49
     From Federal Government 8,592,923 0.14 7,983,246 609,677 2.02
     From State government1 (1) 0 0 4,606,562 0.52
     From local governments1 (1) 0 244,481 (1) 0
         
General revenue from own sources   23,018,239 0.44 12,660,042 10,358,197 0.98
    Taxes   15,043,033 0.22 9,529,171 5,513,862 0.61
          Property 3,587,712 0.83 0 3,587,712 0.83
          Sales and gross receipts   8,940,431 0.2 7,344,662 1,595,769 1.14
               General sales   7,172,697 0.25 5,845,206 1,327,491 1.34
               Selective sales 1,767,734 0.09 1,499,456 268,278 0.61
                    Motor fuel 832,168 0 832,168 0 0
                    Alcoholic beverage 193,942 0.41 92,062 101,880 0.78
                    Tobacco products 119,538 0 119,482 56 0
                    Public utilities   57,052 0.99 4,761 52,291 1.08
                    Other selective sales   565,034 0.22 450,983 114,051 1.07
          Individual income   139,991 0 139,991 0 0
          Corporate income   694,798 0 694,798 0 0
          Motor vehicle license   371,157 1.34 255,137 116,020 4.3
          Other taxes   1,308,944 0.25 1,094,583 214,361 1.53
         
     Charges and miscellaneous general  revenue   7,975,206 1.22 3,130,871 4,844,335 2.02
          Current charges   5,493,708 1.72 1,550,590 3,943,118 2.39
               Education   1,467,080 0.92 1,091,531 375,549 3.61
                    Institutions  of higher education   1,070,459 0 1,070,459 0 0
                    School lunch sales (gross) 141,950 0.65 0 141,950 0.65
               Hospitals   2,124,508 0.34 63,980 2,060,528 0.35
               Highways   4,907 0 3,316 1,591 0
               Air transportation (airports)   207,087 0.09 0 207,087 0.09
               Parking facilities   5,968 3.99 0 5,968 3.99
               Sea and inland port facilities   1,301 0 0 1,301 0
               Natural resources   10,973 0.46 10,148 825 6.06
               Parks and recreation   88,461 0.38 29,672 58,789 0.58
               Housing and community development   71,816 5.6 2,437 69,379 5.79
               Sewerage   443,856 0.73 0 443,856 0.73
               Solid waste management   139,860 3.89 0 139,860 3.89
               Other charges   927,891 10.08 349,506 578,385 16.17
         
          Miscellaneous general revenue   2,481,498 0.8 1,580,281 901,217 2.2
               Interest earnings   501,337 0.8 155,011 346,326 1.16
               Special assessments   52,731 4.14 0 52,731 4.14
               Sale of property   27,506 5 581 26,925 5.1
               Other general revenue   1,899,924 1.06 1,424,689 475,235 4.23
         
Utility revenue 6,423,499 0.11 0 6,423,499 0.11
     Water supply   744,906 0.71 0 744,906 0.71
     Electric power   4,438,014 0.08 0 4,438,014 0.08
     Gas supply   1,212,013 0.18 0 1,212,013 0.18
     Transit   28,566 0.08 0 28,566 0.08
         
Liquor store revenue   0 0 0 0 0
         
Insurance trust revenue   4,040,364 0 3,019,508 1,020,856 0
     Unemployment compensation   618,203 0 618,203 0 0
     Employee retirement   3,422,161 0 2,401,305 1,020,856 0
     Workers' compensation   0 0 0 0 0
     Other insurance trust revenue   0 0 0 0 0
         
 Expenditure1 41,948,287 0.71 22,250,066 25,035,664 1.2
         
By character and object:        
     Intergovernmental expenditure1 0 0 5,301,665 35,778 0
     Direct expenditure   41,948,287 0.71 16,948,401 24,999,886 1.2
          Current operations   34,676,446 0.85 13,354,209 21,322,237 1.38
          Capital outlay   3,708,418 2.33 1,297,615 2,410,803 3.58
               Construction   2,692,672 2.29 1,125,443 1,567,229 3.93
               Other capital outlay   1,015,746 3.62 172,172 843,574 4.36
          Assistance and subsidies   548,305 0 548,261 44 37.86
          Interest on debt   1,073,114 1.61 182,205 890,909 1.93
          Insurance benefits and repayments 1,942,004 0 1,566,111 375,893 0
          Exhibit: Salaries and wages   10,485,047 0.84 2,979,900 7,505,147 1.17
         
Direct expenditure by function 41,948,287 0.71 16,948,401 24,999,886 1.2
     Direct general expenditure   31,768,937 0.55 15,377,460 16,391,477 1.06
          Capital outlay   3,127,312 2.76 1,297,350 1,829,962 4.72
          Other direct general expenditure    28,641,625 0.46 14,080,110 14,561,515 0.91
         
          Education services:        
               Education   9,912,182 0.66 3,136,323 6,775,859 0.96
                    Capital outlay   955,384 5.22 247,399 707,985 7.04
                 Higher education   2,674,517 0 2,674,517 0 0
                    Capital outlay   244,321 0 244,321 0 0
                 Elementary & secondary   6,775,859 0.96 0 6,775,859 0.96
                    Capital outlay   707,985 7.04 0 707,985 7.04
                 Other education   461,806 0 461,806 0 0
               Libraries   126,227 14.93 7,796 118,431 15.91
         
          Social services and income maintenance:        
               Public welfare   7,811,436 0.22 7,643,579 167,857 10.16
                    Cash assistance payments 374,132 0 374,088 44 37.86
                    Vendor payments   6,288,086 0 6,272,488 15,598 0
                    Other public welfare   1,149,218 1.48 997,003 152,215 11.21
               Hospitals   2,484,812 0.33 342,944 2,141,868 0.38
                    Capital outlay   131,425 0 63 131,362 0
               Health   1,238,264 0.67 961,562 276,702 3.01
               Employment security administration    95,823 0 95,823 0 0
               Veterans' services   2,949 0 2,949 0 0
         
          Transportation:        
               Highways   1,791,266 0.68 1,167,556 623,710 1.95
                    Capital outlay   1,086,959 0.72 949,658 137,301 5.71
               Air transportation (airports) 163,778 3.19 0 163,778 3.19
               Parking facilities   2,295 0 0 2,295 0
               Sea and inland port facilities   1,049 0 0 1,049 0
               Transit subsidies   0 0 0 0 0
         
          Public safety:        
               Police protection   1,092,701 0.28 135,719 956,982 0.32
               Fire protection   479,351 0.65 0 479,351 0.65
               Correction   795,269 0.58 440,872 354,397 1.3
                    Capital outlay   47,428 7.83 18,148 29,280 12.68
               Protective inspection and regulation   120,373 0.69 79,265 41,108 2.01
         
          Environment and housing:        
               Natural resources   248,389 0.54 221,200 27,189 4.95
                    Capital outlay   15,735 0.18 14,862 873 3.25
               Parks and recreation   408,658 0.65 113,472 295,186 0.89
                    Capital outlay   39,902 4.36 9,624 30,278 5.74
               Housing and community development    542,367 6.53 28,438 513,929 6.9
               Sewerage   426,103 1.85 0 426,103 1.85
                    Capital outlay   104,764 6.69 0 104,764 6.69
               Solid waste management   344,167 3.55 20,015 324,152 3.77
                    Capital outlay   16,253 12.62 391 15,862 12.93
         
          Governmental administration:        
               Financial administration   427,891 1.25 186,494 241,397 2.22
               Judicial and legal   459,265 0.34 199,838 259,427 0.61
               General public buildings 166,054 2.12 50,423 115,631 3.04
               Other governmental administration    294,357 0.6 58,144 236,213 0.75
          Interest on general debt   884,002 1.99 182,205 701,797 2.51
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   0 0 0 0 0
               Other and unallocable   1,449,909 8.87 302,843 1,147,066 11.22
         
     Utility expenditure 8,237,346 3.62 4,830 8,232,516 3.62
               Capital outlay   581,106 4.19 265 580,841 4.19
          Water supply   897,310 6.34 4,830 892,480 6.38
          Electric power   5,999,265 4.31 0 5,999,265 4.31
          Gas supply   1,202,783 5.69 0 1,202,783 5.69
          Transit   137,988 1.45 0 137,988 1.45
         
     Liquor store expenditure   0 0 0 0 0
    0     0
     Insurance trust expenditure 1,942,004 0 1,566,111 375,893 0
          Unemployment compensation   581,734 0 581,734 0 0
          Employee retirement   1,360,270 0 984,377 375,893 0
          Workers' compensation   0 0 0 0 0
          Other insurance trust   0 0 0 0 0
         
 Debt outstanding   24,445,040 1.66 3,580,940 20,864,100 1.94
         
Short-term    744,495 1.45 334,058 410,437 2.62
Long-term    23,700,545 1.71 3,246,882 20,453,663 1.98
     Full faith and credit   10,704,995 3.57 1,175,488 9,529,507 4.01
     Nonguaranteed   12,995,550 1.02 2,071,394 10,924,156 1.21
         
Long-term debt by purpose:        
     Public debt for private purposes   4,135,361 2.04 1,500,168 2,635,193 3.2
     Education   4,639,535 6.06 568,919 4,070,616 6.91
     Utilities   4,966,157 2.89 0 4,966,157 2.89
     Other   9,959,492 1.73 1,177,795 8,781,697 1.96
Long-term debt issued   4,789,716 2.35 728,966 4,060,750 2.77
Long-term debt retired   2,685,043 3.17 853,428 1,831,615 4.64
  0 0 0 0 0
 Cash and security holdings   47,081,766 0.26 31,005,832 16,075,934 0.76
         
Insurance trust funds   32,845,214 0 26,754,019 6,091,195 0
     Unemployment compensation    614,036 0 614,036 0 0
     Employee retirement   32,231,178 0 26,139,983 6,091,195 0
     Workers' compensation   0 0 0 0 0
     Miscellaneous   0 0 0 0 0
         
Other than insurance trust funds   14,236,552 0.85 4,251,813 9,984,739 1.22
     By purpose:        
          Offsets to debt   5,781,926 0.55 1,624,637 4,157,289 0.76
          Bond funds   1,133,612 3.05 214,109 919,503 3.76
          Other   7,321,014 1.57 2,413,067 4,907,947 2.34
 
1 Duplicative intergovernmental transactions are excluded.
Abbreviations and symbols:  -  zero or rounds to zero;  (X)   not applicable  
n.e.c. = "not elsewhere classified"            

__
Source: U.S. Census Bureau, Governments Division
Created: November 17 2008
Last Revised: December 08 2008