The U.S. Census Bureau
 
United States State & Local Government Finances by Level of Government:  1995-96
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
  UNITED STATES
  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 1996, in thousands) 265,284 (X) 264,741 265,284 (X)
 Personal Income (Calendar year 1995, in millions)  6,097,977 (X) 6,079,436 6,097,977 (X)
       
 Revenue1 1,513,633,310 0.10 966,808,121 803,736,839 0.20
       
  General revenue1 1,222,820,838 0.12 770,516,099 709,216,389 0.21
       
Intergovernmental revenue1 234,890,642 0.15 221,368,813 270,480,035 0.25
     From Federal Government 234,890,642 0.15 207,984,481 26,906,161 1.32
     From State government (1) (X) - 243,573,874 0.24
     From local governments1 (1) (X) 13,384,332 (1) (X)
       
General revenue from own sources   987,930,196 0.14 549,147,286 438,736,354 0.31
    Taxes   689,038,310 0.08 418,390,240 270,601,514 0.21
          Property 209,439,663 0.25 9,973,524 199,467,270 0.26
          Sales and gross receipts   248,992,852 0.05 206,114,816 42,832,246 0.26
               General sales   169,071,068 0.06 139,363,248 29,709,124 0.32
               Selective sales 79,921,784 0.07 66,751,568 13,123,122 0.43
                    Motor fuel 26,832,575 0.08 25,988,277 843,785 2.58
                    Alcoholic beverage 3,987,900 0.18 3,666,690 274,644 2.65
                    Tobacco products 7,520,362 0.02 7,337,848 182,509 0.76
                    Public utilities   15,920,356 0.26 8,614,794 7,305,562 0.57
                    Other selective sales   25,660,591 0.15 21,143,959 4,516,622 0.84
          Individual income   146,843,565 0.08 133,546,718 13,295,530 0.83
          Corporate income   32,009,111 0.00 29,315,684 2,693,427 0.00
          Motor vehicle license   13,770,065 0.19 12,681,130 1,088,247 2.45
          Other taxes   37,983,054 0.24 26,758,368 11,224,794 0.81
       
     Charges and miscellaneous general  revenue   298,891,886 0.40 130,757,046 168,134,840 0.72
          Current charges   182,200,568 0.60 67,258,797 114,941,771 0.95
               Education   49,741,350 0.09 37,591,696 12,149,654 0.38
                    Institutions  of higher education   41,545,513 0.01 37,100,475 4,445,038 0.07
                    School lunch sales (gross) 4,306,583 0.43 16,260 4,290,323 0.44
               Hospitals   50,544,099 0.64 15,533,476 35,010,623 0.93
               Highways   5,610,268 0.40 3,517,218 2,093,050 1.08
               Air transportation (airports)   8,169,769 0.37 704,545 7,465,224 0.41
               Parking facilities   1,106,646 0.99 - 1,106,646 0.99
               Sea and inland port facilities   2,131,166 1.03 600,023 1,531,143 1.43
               Natural resources   2,076,297 2.51 1,573,277 503,020 10.35
               Parks and recreation   4,915,654 1.82 999,664 3,915,990 2.29
               Housing and community development   3,605,181 1.72 373,718 3,231,463 1.92
               Sewerage   21,067,257 1.45 26,716 21,040,541 1.45
               Solid waste management   9,019,066 0.92 346,968 8,672,098 0.96
               Other charges   24,213,815 4.07 5,991,496 18,222,319 5.40
       
          Miscellaneous general revenue   116,691,318 0.40 63,498,249 53,193,069 0.89
               Interest earnings   57,592,191 0.23 28,620,720 28,971,471 0.45
               Special assessments   3,123,006 1.53 101,913 3,021,093 1.59
               Sale of property   856,371 4.86 208,919 647,452 6.42
               Other general revenue   55,119,750 0.78 34,566,697 20,553,053 2.09
       
Utility revenue 71,593,474 0.52 3,919,223 67,674,251 0.55
     Water supply   25,432,942 1.39 121,098 25,311,844 1.40
     Electric power   35,475,984 0.31 2,482,643 32,993,341 0.33
     Gas supply   3,795,303 0.79 7,673 3,787,630 0.79
     Transit   6,889,245 0.29 1,307,809 5,581,436 0.36
       
Liquor store revenue   3,732,273 0.34 3,159,573 572,700 2.23
       
Insurance trust revenue   215,486,725 0.00 189,213,226 26,273,499 0.00
     Unemployment compensation   33,863,717 0.00 33,684,503 179,214 0.00
     Employee retirement   165,410,710 0.00 139,316,425 26,094,285 0.00
     Workers' compensation   13,483,687 0.00 13,483,687 - 0.00
     Other insurance trust revenue   2,728,611 0.00 2,728,611 - 0.00
       
 Expenditure1 1,397,634,473 0.13 859,599,139 794,318,113 0.23
       
By character and object:        
     Intergovernmental expenditure1 3,920,141 0.00 252,004,998 8,197,922 1.69
     Direct expenditure   1,393,714,332 0.13 607,594,141 786,120,191 0.23
          Current operations   1,021,155,474 0.13 405,526,560 615,628,914 0.22
          Capital outlay   158,910,981 0.62 58,927,174 99,983,807 0.98
               Construction   116,075,753 0.65 46,933,500 69,142,253 1.09
               Other capital outlay   42,835,228 1.25 11,993,674 30,841,554 1.73
       
          Assistance and subsidies   36,153,660 0.06 23,312,951 12,840,709 0.16
          Interest on debt   68,743,465 0.36 26,175,439 42,568,026 0.59
          Insurance benefits and repayments 108,750,752 0.00 93,652,017 15,098,735 0.00
          Exhibit: salaries & wages   447,638,265 0.11 129,577,236 318,061,029 0.16
       
Direct expenditure by function 1,393,714,332 0.13 607,594,141 786,120,191 0.23
     Direct general expenditure   1,189,356,038 0.14 503,305,597 686,050,441 0.25
          Capital outlay   140,142,000 0.68 56,309,574 83,832,426 1.14
          Other direct general expenditure    1,049,214,038 0.13 446,996,023 602,218,015 0.22
       
          Education services:        
               Education   398,858,597 0.21 106,565,087 292,293,510 0.29
                    Capital outlay   40,302,493 1.63 10,444,543 29,857,950 2.20
                         Higher education   100,735,501 0.01 85,347,981 15,387,520 0.04
                              Capital outlay   11,006,116 0.04 9,550,164 1,455,952 0.28
                         Elementary & secondary education   279,352,858 0.30 2,446,868 276,905,990 0.30
                              Capital outlay   28,867,930 2.28 465,932 28,401,998 2.32
                         Other education   18,770,238 0.00 18,770,238 - 0.00
               Libraries   5,720,039 1.74 281,949 5,438,090 1.83
       
          Social services and income maintenance:        
               Public welfare   193,480,276 0.05 160,677,062 32,803,214 0.30
                    Cash assistance payments 26,930,236 0.08 14,089,527 12,840,709 0.16
                    Vendor payments   124,991,816 0.01 122,652,290 2,339,526 0.57
                    Other public welfare   41,558,224 0.23 23,935,245 17,622,979 0.53
               Hospitals   70,647,860 0.37 29,063,252 41,584,608 0.63
                    Capital outlay   3,598,288 1.64 1,477,979 2,120,309 2.78
               Health   40,165,568 0.50 22,179,669 17,985,899 1.11
               Social insurance administration    3,930,611 0.00 3,917,577 13,034 0.00
               Veterans' services   225,645 0.00 225,645 - 0.00
       
          Transportation:        
               Highways   79,092,337 0.26 47,547,547 31,544,790 0.66
                    Capital outlay   43,453,331 0.38 32,198,162 11,255,169 1.46
               Air transportation (airports) 8,793,310 0.60 796,295 7,997,015 0.66
               Parking facilities   874,174 10.87 - 874,174 10.87
               Sea and inland port facilities   2,577,557 0.93 783,977 1,793,580 1.34
               Transit subsidies   301,225 0.79 91,287 209,938 1.13
       
          Public safety:        
               Police protection   44,682,901 0.33 6,499,224 38,183,677 0.38
               Fire protection   17,708,772 1.34 - 17,708,772 1.34
               Correction   37,510,101 0.30 25,294,111 12,215,990 0.91
                    Capital outlay   3,092,892 1.84 2,102,203 990,689 5.76
               Protective inspection and regulation   7,222,021 0.28 4,758,555 2,463,466 0.82
       
          Environment and housing:        
               Natural resources   15,818,611 0.46 12,306,400 3,512,211 2.09
                    Capital outlay   3,042,165 1.90 2,043,990 998,175 5.79
               Parks and recreation   19,136,612 0.69 3,063,271 16,073,341 0.83
                    Capital outlay   4,868,964 1.32 705,636 4,163,328 1.54
               Housing and community development    22,666,152 2.02 2,369,121 20,297,031 2.25
               Sewerage   24,665,007 2.19 1,527,237 23,137,770 2.34
                    Capital outlay   9,325,646 5.30 913,094 8,412,552 5.88
               Solid waste management   14,699,742 0.58 1,619,870 13,079,872 0.65
                    Capital outlay   1,530,043 2.48 189,196 1,340,847 2.83
       
          Governmental administration:        
               Financial administration   22,632,538 0.41 12,391,936 10,240,602 0.91
               Judicial and legal   20,453,777 0.16 8,109,714 12,344,063 0.26
               General public buildings 7,153,920 0.74 1,815,847 5,338,073 0.99
               Other governmental administration    11,904,414 0.71 2,858,213 9,046,201 0.94
          Interest on general debt   58,912,206 0.26 25,410,497 33,501,709 0.46
       
          General expenditure, n.e.c.        
               Miscellaneous commercial activities   352,687 0.71 228,495 124,192 2.01
               Other and unallocable   59,169,378 1.86 22,923,759 36,245,619 3.04
       
     Utility expenditure 92,508,789 0.50 8,043,307 84,465,482 0.55
               Capital outlay   18,755,396 1.20 2,606,528 16,148,868 1.40
          Water supply   28,949,742 1.58 183,926 28,765,816 1.59
          Electric power   34,084,245 0.27 2,466,761 31,617,484 0.29
          Gas supply   3,513,617 0.79 4,666 3,508,951 0.79
          Transit   25,961,185 0.07 5,387,954 20,573,231 0.09
       
     Liquor store expenditure   3,098,753 0.36 2,593,220 505,533 2.22
       
     Insurance trust expenditure 108,750,752 0.00 93,652,017 15,098,735 0.00
          Unemployment compensation   29,509,353 0.00 29,337,402 171,951 0.00
          Employee retirement   68,009,635 0.00 53,082,851 14,926,784 0.00
          Workers' compensation   8,974,392 0.00 8,974,392 - 0.00
          Other insurance trust   2,257,372 0.00 2,257,372 - 0.00
       
 Debt outstanding   1,169,714,317 0.79 452,392,009 717,322,308 1.29
       
Short-term    24,048,465 1.53 5,849,372 18,199,093 2.02
Long-term    1,145,665,852 0.80 446,542,637 699,123,215 1.32
     Full faith and credit   399,630,527 2.17 118,548,901 281,081,626 3.08
     Nonguaranteed   746,035,325 0.43 327,993,736 418,041,589 0.77
       
Long-term debt by purpose        
     Public debt for private purposes   312,629,729 0.46 186,350,510 126,279,219 1.14
     Education   182,947,032 4.71 60,668,422 122,278,610 7.05
     Utilities   170,250,022 0.92 16,264,736 153,985,286 1.02
     Other   479,839,069 0.57 183,258,969 296,580,100 0.92
Long-term debt issued   141,087,105 0.91 60,152,178 80,934,927 1.59
Long-term debt retired   106,500,625 0.95 42,394,650 64,105,975 1.59
       
 Cash and security holdings   2,261,696,974 0.09 1,562,919,952 698,777,022 0.30
       
Insurance trust funds   1,329,344,114 0.00 1,103,605,750 225,738,364 0.00
     Unemployment compensation    36,934,872 0.00 36,868,099 66,773 0.00
     Employee retirement   1,247,502,971 0.00 1,021,831,380 225,671,591 0.00
     Workers' compensation   42,432,077 0.00 42,432,077 - 0.00
     Miscellaneous   2,474,194 0.00 2,474,194 - 0.00
       
Other than insurance trust funds   932,352,860 0.23 459,314,202 473,038,658 0.45
     By purpose        
          Offsets to debt   394,077,427 0.36 226,280,807 167,796,620 0.84
          Bond funds   93,331,322 0.92 23,165,302 70,166,020 1.23
          Other   444,944,111 0.33 209,868,093 235,076,018 0.62
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 December 30, 1996.
Personal income source: Survey of Current Business (August 1996) BEA.

__