The U.S. Census Bureau
 
Iowa State & Local Government Finances by Level of Government:  1997-98
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
  Iowa
  State & local State & local  State  Local  Local
Description government government government government government
  amount1 CV amount amount1 CV
  1 2 3 4 5
 Population (FY 1998, in thousands) 2,862 (X) 2,862 2,862 (X)
 Personal Income (Calendar year 1997, in millions)  67,930 (X) 67,930 67,930 (X)
         
 Revenue1 15,418,322 0.13 10,029,402 8,254,097 0.27
         
  General revenue1 13,685,390 0.15 8,821,047 7,729,520 0.29
         
Intergovernmental revenue1 2,366,474 0.29 2,215,812 3,015,839 0.55
     From Federal Government 2,366,474 0.29 2,117,659 248,815 2.75
     From State government (1) (X) - 2,767,024 0.51
     From local governments1 (1) (X) 98,153 (1) (X)
         
General revenue from own sources   11,318,916 0.16 6,605,235 4,713,681 0.39
    Taxes   7,458,719 0.23 4,802,531 2,656,188 0.66
          Property 2,415,825 0.23 - 2,415,825 0.23
          Sales and gross receipts   2,385,438 0.72 2,214,369 171,069 10.08
               General sales   1,638,830 0.20 1,528,824 110,006 3.01
               Selective sales 746,608 2.28 685,545 61,063 27.88
                    Motor fuel 325,732 0.00 325,732 - 0.00
                    Alcoholic beverage 11,497 0.00 11,497 - 0.00
                    Tobacco products 100,155 0.00 100,155 - 0.00
                    Public utilities   13,212 9.16 - 13,212 9.16
                    Other selective sales   296,012 5.74 248,161 47,851 35.51
          Individual income   1,869,184 0.00 1,838,497 30,687 0.00
          Corporate income   196,841 0.00 196,841 - 0.00
          Motor vehicle license   307,153 0.24 295,248 11,905 6.26
          Other taxes   284,278 0.36 257,576 26,702 3.82
         
     Charges and miscellaneous general  revenue   3,860,197 0.29 1,802,704 2,057,493 0.54
          Current charges   2,631,782 0.30 1,113,601 1,518,181 0.53
               Education   1,006,211 0.00 623,603 382,608 0.00
                    Institutions  of higher education   826,854 0.00 623,318 203,536 0.00
                    School lunch sales (gross) 74,944 0.00 - 74,944 0.00
               Hospitals   1,038,512 0.53 431,882 606,630 0.91
               Highways   4,888 4.31 2,853 2,035 10.35
               Air transportation (airports)   33,808 0.20 - 33,808 0.20
               Parking facilities   16,508 0.11 - 16,508 0.11
               Sea and inland port facilities   344 0.00 - 344 0.00
               Natural resources   12,718 1.00 11,931 787 16.10
               Parks and recreation   48,283 2.42 2,363 45,920 2.55
               Housing and community development   9,528 5.82 544 8,984 6.17
               Sewerage   217,192 0.68 - 217,192 0.68
               Solid waste management   113,661 0.63 3,845 109,816 0.65
               Other charges   130,129 4.31 36,580 93,549 5.99
         
          Miscellaneous general revenue   1,228,415 0.68 689,103 539,312 1.56
               Interest earnings   517,178 0.92 247,232 269,946 1.77
               Special assessments   15,036 13.40 - 15,036 13.40
               Sale of property   8,320 10.42 196 8,124 10.67
               Other general revenue   687,881 0.80 441,675 246,206 2.23
         
Utility revenue 504,902 0.61 - 504,902 0.61
     Water supply   217,520 0.93 - 217,520 0.93
     Electric power   239,495 0.69 - 239,495 0.69
     Gas supply   37,806 2.94 - 37,806 2.94
     Transit   10,081 0.16 - 10,081 0.16
         
Liquor store revenue   94,066 0.00 94,066 - 0.00
         
Insurance trust revenue   1,133,964 0.00 1,114,289 19,675 0.00
     Unemployment compensation   183,264 0.00 183,264 - 0.00
     Employee retirement   950,403 0.00 930,728 19,675 0.00
     Workers' compensation   297 0.00 297 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 15,132,110 0.26 9,729,171 8,249,358 0.47
         
By character and object:          
     Intergovernmental expenditure1 30,286 0.00 2,794,519 82,186 2.71
     Direct expenditure   15,101,824 0.26 6,934,652 8,167,172 0.48
          Current operations   11,849,829 0.15 5,138,217 6,711,612 0.26
          Capital outlay   1,988,687 1.67 795,715 1,192,972 2.79
               Construction   1,458,117 1.97 624,705 833,412 3.45
               Other capital outlay   530,570 2.16 171,010 359,560 3.19
         
          Assistance and subsidies   251,858 0.05 250,040 1,818 6.47
          Interest on debt   366,715 0.47 116,786 249,929 0.69
          Insurance benefits and repayments 644,735 0.00 633,894 10,841 0.00
          Exhibit: salaries & wages   5,071,888 0.11 1,592,413 3,479,475 0.16
         
Direct expenditure by function 15,101,824 0.26 6,934,652 8,167,172 0.48
     Direct general expenditure   13,837,339 0.25 6,235,861 7,601,478 0.45
          Capital outlay   1,874,860 1.55 795,713 1,079,147 2.70
          Other direct general expenditure    11,962,479 0.14 5,440,148 6,522,331 0.25
         
          Education services:          
               Education   5,459,441 0.00 1,712,459 3,746,982 0.00
                     Capital outlay   476,429 0.00 121,339 355,090 0.00
                   Higher education   1,808,634 0.00 1,381,011 427,623 0.00
                         Capital outlay   146,485 0.00 117,235 29,250 0.00
                   Elementary & secondary education   3,319,359 0.00 - 3,319,359 0.00
                         Capital outlay   325,840 0.00 - 325,840 0.00
                   Other education   331,448 0.00 331,448 - 0.00
               Libraries   85,700 3.22 3,959 81,741 3.37
         
          Social services and income maintenance:          
               Public welfare   1,992,065 0.19 1,896,169 95,896 3.94
                    Cash assistance payments 108,973 0.11 107,155 1,818 6.47
                    Vendor payments   1,340,734 0.06 1,322,243 18,491 4.64
                    Other public welfare   542,358 0.63 466,771 75,587 4.53
               Hospitals   1,181,031 0.74 537,465 643,566 1.35
                    Capital outlay   80,271 7.84 44,446 35,825 17.56
               Health   327,384 2.57 101,447 225,937 3.73
               Social insurance administration    90,394 0.00 90,394 - 0.00
               Veterans' services   - 0.00 - - 0.00
         
          Transportation:          
               Highways   1,449,000 1.19 717,196 731,804 2.36
                    Capital outlay   817,385 1.89 559,432 257,953 5.98
               Air transportation (airports) 61,999 3.88 - 61,999 3.88
               Parking facilities   25,396 0.08 - 25,396 0.08
               Sea and inland port facilities   658 0.00 - 658 0.00
               Transit subsidies   24,939 0.01 22,349 2,590 0.13
         
          Public safety:          
               Police protection   366,280 0.82 65,292 300,988 1.00
               Fire protection   120,581 3.03 - 120,581 3.03
               Correction   250,965 0.74 180,860 70,105 2.65
                    Capital outlay   13,906 0.30 2,278 11,628 0.35
               Protective inspection and regulation   48,319 1.32 37,381 10,938 5.84
         
          Environment and housing:          
               Natural resources   230,497 0.86 205,675 24,822 7.99
                    Capital outlay   26,529 2.00 24,507 2,022 26.29
               Parks and recreation   202,293 1.92 15,885 186,408 2.09
                    Capital outlay   45,955 6.53 1,311 44,644 6.72
               Housing and community development    129,874 3.29 2,867 127,007 3.37
               Sewerage   263,699 5.57 - 263,699 5.57
                    Capital outlay   124,241 11.41 - 124,241 11.41
               Solid waste management   125,482 1.20 4,527 120,955 1.24
                    Capital outlay   12,206 1.96 92 12,114 1.97
         
          Governmental administration:          
               Financial administration   252,639 0.75 146,627 106,012 1.79
               Judicial and legal   202,250 0.62 151,066 51,184 2.46
               General public buildings 55,885 5.55 6,617 49,268 6.30
               Other governmental administration    112,010 3.94 32,535 79,475 5.55
          Interest on general debt   340,486 0.50 116,786 223,700 0.77
         
          General expenditure, n.e.c.          
               Miscellaneous commercial activities   - 0.00 - - 0.00
               Other and unallocable   438,072 1.65 188,305 249,767 2.90
         
     Utility expenditure 554,853 2.49 - 554,853 2.49
               Capital outlay   113,825 10.38 - 113,825 10.38
          Water supply   235,203 4.17 - 235,203 4.17
          Electric power   231,515 2.67 - 231,515 2.67
          Gas supply   35,307 3.79 - 35,307 3.79
          Transit   52,828 0.06 - 52,828 0.06
         
     Liquor store expenditure   64,897 0.00 64,897 - 0.00
         
     Insurance trust expenditure 644,735 0.00 633,894 10,841 0.00
          Unemployment compensation   152,428 0.00 152,428 - 0.00
          Employee retirement   491,788 0.00 480,947 10,841 0.00
          Workers' compensation   519 0.00 519 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   6,508,265 1.14 2,029,300 4,478,965 1.65
         
Short-term    119,638 6.53 23,430 96,208 8.12
Long-term    6,388,627 1.13 2,005,870 4,382,757 1.65
     Full faith and credit   2,572,054 1.83 - 2,572,054 1.83
     Nonguaranteed   3,816,573 1.26 2,005,870 1,810,703 2.66
         
Long-term debt by purpose          
     Public debt for private purposes   1,958,319 1.35 1,190,720 767,599 3.44
     Education   1,492,652 0.00 519,350 973,302 0.00
     Utilities   454,047 6.24 - 454,047 6.24
     Other   2,483,609 2.16 295,800 2,187,809 2.45
Long-term debt issued   896,636 2.49 196,593 700,043 3.19
Long-term debt retired   654,612 1.21 186,005 468,607 1.70
         
 Cash and security holdings   26,701,520 0.10 22,073,490 4,628,030 0.58
         
Insurance trust funds   18,832,462 0.00 18,608,098 224,364 0.00
     Unemployment compensation    705,939 0.00 705,939 - 0.00
     Employee retirement   18,126,338 0.00 17,901,974 224,364 0.00
     Workers' compensation   185 0.00 185 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   7,869,058 0.34 3,465,392 4,403,666 0.61
     By purpose          
          Offsets to debt   2,194,997 0.33 1,283,568 911,429 0.79
          Bond funds   753,315 1.63 196,503 556,812 2.20
          Other   4,920,746 0.43 1,985,321 2,935,425 0.73
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 31, 1998.
Personal income source: Survey of Current Business (October 2000) BEA, released September 12, 2000.

__