The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2004-05
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
Description Kentucky
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
         
 Revenue1 28,043,809 0.18 21,248,445 10,617,446 0.51
         
General revenue1 23,831,221 0.13 18,157,044 9,496,259 0.40
         
Intergovernmental revenue1 6,115,805 0.35 5,840,378 4,097,509 0.75
     From Federal Government 6,115,805 0.35 5,822,316 293,489 7.21
     From State government1 (1) 0.00 - 3,804,020 0.64
     From local governments1 (1) 0.00 18,062 (1) 0.00
         
General revenue from own sources   17,715,416 0.12 12,316,666 5,398,750 0.40
    Taxes   12,261,812 0.12 9,090,882 3,170,930 0.46
          Property 2,246,867 0.44 475,494 1,771,373 0.55
          Sales and gross receipts   4,649,379 0.17 4,251,789 397,590 1.95
               General sales   2,605,165 0.00 2,594,976 10,189 0.00
               Selective sales 2,044,214 0.38 1,656,813 387,401 2.00
                    Motor fuel 496,340 0.00 496,340 - 0.00
                    Alcoholic beverage 81,751 0.00 81,751 - 0.00
                    Tobacco products 37,727 0.00 37,727 - 0.00
                    Public utilities   221,594 2.08 - 221,594 2.08
                    Other selective sales   1,206,802 0.70 1,040,995 165,807 5.10
          Individual income   3,792,231 0.17 3,036,231 756,000 0.83
          Corporate income   478,505 0.00 478,505 - 0.00
          Motor vehicle license   198,552 0.34 195,032 3,520 19.00
          Other taxes   896,278 0.64 653,831 242,447 2.36
         
     Charges and miscellaneous general  revenue   5,453,604 0.25 3,225,784 2,227,820 0.61
          Current charges   3,329,433 0.33 2,003,721 1,325,712 0.83
               Education   1,199,260 0.00 1,084,870 114,390 0.00
                    Institutions  of higher education   1,081,685 0.00 1,081,685 - 0.00
                    School lunch sales (gross) 102,375 0.00 - 102,375 0.00
               Hospitals   1,084,068 0.00 723,424 360,644 0.00
               Highways   12,276 0.00 12,196 80 0.00
               Air transportation (airports)   159,119 0.00 - 159,119 0.00
               Parking facilities   25,400 0.10 - 25,400 0.10
               Sea and inland port facilities   16,091 0.00 - 16,091 0.00
               Natural resources   42,828 0.00 42,530 298 0.00
               Parks and recreation   93,010 0.15 61,642 31,368 0.45
               Housing and community development   27,895 2.80 7,154 20,741 3.76
               Sewerage   301,748 1.59 12 301,736 1.59
               Solid waste management   82,828 3.90 - 82,828 3.90
               Other charges   284,910 3.11 71,893 213,017 4.16
         
          Miscellaneous general revenue   2,124,171 0.30 1,222,063 902,108 0.70
               Interest earnings   964,616 0.30 355,460 609,156 0.48
               Special assessments   39,984 4.01 - 39,984 4.01
               Sale of property   19,373 6.79 5,444 13,929 9.44
               Other general revenue   1,100,198 0.45 861,159 239,039 2.07
         
Utility revenue 1,074,852 2.72 1 1,074,851 2.72
     Water supply   528,756 4.60 1 528,755 4.60
     Electric power   435,636 1.34 - 435,636 1.34
     Gas supply   95,417 12.16 - 95,417 12.16
     Transit   15,043 0.00 - 15,043 0.00
         
Liquor store revenue   - 0.00 - - 0.00
         
Insurance trust revenue   3,137,736 0.00 3,091,400 46,336 0.06
     Unemployment compensation   352,197 0.00 352,197 - 0.00
     Employee retirement   2,701,930 0.00 2,655,594 46,336 0.06
     Workers' compensation   83,609 0.00 83,609 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 26,963,440 0.21 20,090,234 10,790,869 0.53
         
By character and object:        
     Intergovernmental expenditure1 860 0.00 3,915,278 3,245 0.00
     Direct expenditure   26,962,580 0.21 16,174,956 10,787,624 0.53
          Current operations   20,091,437 0.24 11,572,841 8,518,596 0.57
          Capital outlay   2,575,388 0.98 1,236,836 1,338,552 1.89
               Construction   1,865,710 1.09 978,363 887,347 2.29
               Other capital outlay   709,678 2.05 258,473 451,205 3.23
          Assistance and subsidies   575,329 0.00 575,283 46 0.00
          Interest on debt   1,272,948 0.50 374,114 898,834 0.70
          Insurance benefits and repayments 2,447,478 0.03 2,415,882 31,596 2.44
          Exhibit: Salaries and wages   7,880,639 0.23 3,126,236 4,754,403 0.37
         
Direct expenditure by function 26,962,580 0.21 16,174,956 10,787,624 0.53
     Direct general expenditure   23,441,503 0.18 13,759,074 9,682,429 0.44
          Capital outlay   2,451,083 0.65 1,236,836 1,214,247 1.30
          Other direct general expenditure    20,990,420 0.17 12,522,238 8,468,182 0.42
         
          Education services:        
               Education   8,249,235 0.00 3,294,715 4,954,520 0.00
                    Capital outlay   1,006,525 0.00 265,092 741,433 0.00
                 Higher education   2,565,655 0.00 2,565,655 - 0.00
                    Capital outlay   256,212 0.00 256,212 - 0.00
                 Elementary & secondary   4,954,520 0.00 - 4,954,520 0.00
                    Capital outlay   741,433 0.00 - 741,433 0.00
                 Other education   729,060 0.00 729,060 - 0.00
               Libraries   88,207 5.84 9,022 79,185 6.51
         
          Social services and income maintenance:        
               Public welfare   5,419,363 0.02 5,376,248 43,115 3.03
                    Cash assistance payments 100,229 0.00 100,183 46 0.00
                    Vendor payments   4,387,826 0.00 4,387,826 - 0.00
                    Other public welfare   931,308 0.14 888,239 43,069 3.03
               Hospitals   1,087,810 0.00 736,581 351,229 0.00
                    Capital outlay   41,567 0.00 25,111 16,456 0.00
               Health   558,581 2.76 386,193 172,388 8.93
               Employment security administration    54,602 0.00 54,602 - 0.00
               Veterans' services   - 0.00 - - 0.00
         
          Transportation:        
               Highways   1,633,275 0.51 1,265,823 367,452 2.26
                    Capital outlay   809,353 0.43 770,856 38,497 8.94
               Air transportation (airports) 137,935 0.04 1,262 136,673 0.04
               Parking facilities   20,293 0.00 - 20,293 0.00
               Sea and inland port facilities   10,140 0.00 448 9,692 0.00
         
          Public safety:        
               Police protection   603,868 0.72 147,868 456,000 0.95
               Fire protection   327,383 3.20 - 327,383 3.20
               Correction   628,279 1.85 412,074 216,205 5.38
                    Capital outlay   31,479 1.21 24,038 7,441 5.11
               Protective inspection and regulation   103,563 0.19 96,273 7,290 2.70
         
          Environment and housing:        
               Natural resources   376,833 0.39 362,070 14,763 10.02
                    Capital outlay   58,178 3.27 53,380 4,798 39.60
               Parks and recreation   234,330 0.89 114,141 120,189 1.73
                    Capital outlay   21,335 3.11 10,104 11,231 5.91
               Housing and community development    357,382 0.69 123,547 233,835 1.06
               Sewerage   325,711 1.26 17,710 308,001 1.33
                    Capital outlay   131,167 0.00 344 130,823 0.00
               Solid waste management   192,621 1.80 50,462 142,159 2.43
                    Capital outlay   16,376 3.67 3,789 12,587 4.77
         
          Governmental administration:        
               Financial administration   385,286 1.56 219,690 165,596 3.62
               Judicial and legal   364,560 0.66 332,591 31,969 7.54
               General public buildings 84,966 5.90 42,731 42,235 11.88
               Other governmental administration    150,514 2.55 77,967 72,547 5.29
          Interest on general debt   1,234,999 0.55 374,114 860,885 0.79
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   4,034 0.73 - 4,034 0.73
               Other and unallocable   807,733 2.20 262,942 544,791 3.26
         
     Utility expenditure 1,073,599 4.71 - 1,073,599 4.71
               Capital outlay   124,305 16.36 - 124,305 16.36
          Water supply   481,533 9.17 - 481,533 9.17
          Electric power   398,333 4.17 - 398,333 4.17
          Gas supply   103,814 12.14 - 103,814 12.14
          Transit   89,919 0.00 - 89,919 0.00
         
     Liquor store expenditure   - 0.00 - - 0.00
         
     Insurance trust expenditure 2,447,478 0.03 2,415,882 31,596 2.44
          Unemployment compensation   366,115 0.00 366,115 - 0.00
          Employee retirement   2,005,515 0.04 1,973,919 31,596 2.44
          Workers' compensation   75,848 0.00 75,848 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   30,197,179 0.49 8,564,204 21,632,975 0.69
         
Short-term    44,479 4.45 39,196 5,283 37.47
Long-term    30,152,700 0.49 8,525,008 21,627,692 0.69
     Public debt for private purposes   14,936,467 0.64 4,525,844 10,410,623 0.92
Long-term debt issued   2,851,287 1.35 1,717,190 1,134,097 3.40
Long-term debt retired   2,116,866 1.23 1,221,926 894,940 2.90
         
 Cash and security holdings   53,884,425 0.16 38,094,995 15,789,430 0.54
         
Insurance trust funds   28,342,399 0.02 27,928,698 413,701 1.09
     Unemployment compensation    298,801 0.00 298,801 - 0.00
     Employee retirement   28,037,262 0.02 27,623,561 413,701 1.09
     Workers' compensation   6,336 0.00 6,336 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   25,542,026 0.33 10,166,297 15,375,729 0.55
     By purpose:        
          Offsets to debt   15,642,138 0.23 4,655,367 10,986,771 0.33
          Bond funds   1,307,881 4.31 585,843 722,038 7.81
          Other   8,592,007 0.41 4,925,087 3,666,920 0.95
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: June 03 2008
Last Revised: June 03 2008