The U.S. Census Bureau
 
Table 1.  State and Local Government Finances by Level of Government and by State: 2005-06
(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 31,152,287 0.19 23,542,502 11,688,037 0.55
         
General revenue1 26,314,518 0.19 20,061,184 10,331,586 0.52
         
Intergovernmental revenue1 6,745,761 0.49 6,374,951 4,449,062 0.86
     From Federal Government 6,745,761 0.49 6,354,046 391,715 8.42
     From State government1 (1) 0.00 - 4,057,347 0.45
     From local governments1 (1) 0.00 20,905 (1) 0.00
         
General revenue from own sources   19,568,757 0.18 13,686,233 5,882,524 0.60
    Taxes   13,558,452 0.12 9,953,098 3,605,354 0.46
          Property 2,420,696 0.50 505,248 1,915,448 0.63
          Sales and gross receipts   5,081,107 0.16 4,656,462 424,645 1.95
               General sales   2,758,327 0.00 2,748,643 9,684 0.00
               Selective sales 2,322,780 0.36 1,907,819 414,961 1.99
                    Motor fuel 533,534 0.00 533,534 - 0.00
                    Alcoholic beverage 97,582 0.00 97,582 - 0.00
                    Tobacco products 193,242 0.00 193,242 - 0.00
                    Public utilities   249,992 1.83 - 249,992 1.83
                    Other selective sales   1,248,430 0.68 1,083,461 164,969 5.17
          Individual income   3,921,908 0.18 2,918,536 1,003,372 0.71
          Corporate income   1,113,124 0.31 1,001,619 111,505 3.11
          Motor vehicle license   204,810 0.28 201,548 3,262 17.46
          Other taxes   816,807 1.33 669,685 147,122 7.40
         
     Charges and miscellaneous general  revenue   6,010,305 0.52 3,733,135 2,277,170 1.38
          Current charges   3,688,330 0.33 2,335,402 1,352,928 0.91
               Education   1,358,213 0.00 1,239,292 118,921 0.00
                    Institutions  of higher education   1,191,018 0.00 1,191,018 - 0.00
                    School lunch sales (gross) 104,756 0.00 - 104,756 0.00
               Hospitals   1,119,159 0.00 822,345 296,814 0.00
               Highways   15,739 0.00 15,633 106 0.00
               Air transportation (airports)   172,663 0.00 - 172,663 0.00
               Parking facilities   16,912 0.06 - 16,912 0.06
               Sea and inland port facilities   21,286 0.00 - 21,286 0.00
               Natural resources   46,334 1.12 45,339 995 51.96
               Parks and recreation   100,234 0.13 64,823 35,411 0.35
               Housing and community development   31,107 2.36 8,931 22,176 3.32
               Sewerage   333,908 1.65 126 333,782 1.65
               Solid waste management   102,633 3.08 - 102,633 3.08
               Other charges   370,142 2.61 138,913 231,229 4.18
         
          Miscellaneous general revenue   2,321,975 1.31 1,397,733 924,242 3.30
               Interest earnings   876,581 0.30 361,691 514,890 0.50
               Special assessments   35,305 7.77 - 35,305 7.77
               Sale of property   73,909 40.82 4,665 69,244 43.57
               Other general revenue   1,336,180 0.39 1,031,377 304,803 1.69
         
Utility revenue 1,321,173 2.30 - 1,321,173 2.30
     Water supply   580,795 4.94 - 580,795 4.94
     Electric power   473,175 1.34 - 473,175 1.34
     Gas supply   251,355 4.91 - 251,355 4.91
     Transit   15,848 0.00 - 15,848 0.00
         
Liquor store revenue   - 0.00 - - 0.00
         
Insurance trust revenue   3,516,596 0.00 3,481,318 35,278 0.30
     Unemployment compensation   373,627 0.00 373,627 - 0.00
     Employee retirement   3,063,377 0.00 3,028,099 35,278 0.30
     Workers' compensation   79,592 0.00 79,592 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 29,513,571 0.28 21,992,340 11,890,781 0.69
         
By character and object:        
     Intergovernmental expenditure1 16,139 0.00 4,384,427 1,262 0.00
     Direct expenditure   29,497,432 0.28 17,607,913 11,889,519 0.69
          Current operations   21,764,828 0.27 12,436,416 9,328,412 0.62
          Capital outlay   3,132,385 1.59 1,464,192 1,668,193 2.99
               Construction   2,162,708 2.07 1,179,799 982,909 4.56
               Other capital outlay   969,677 2.46 284,393 685,284 3.48
          Assistance and subsidies   618,858 0.00 618,858 - 0.00
          Interest on debt   1,291,518 0.47 431,493 860,025 0.71
          Insurance benefits and repayments 2,689,843 0.03 2,656,954 32,889 2.11
          Exhibit: Salaries and wages   8,441,774 0.26 3,391,317 5,050,457 0.43
         
Direct expenditure by function 29,497,432 0.28 17,607,913 11,889,519 0.69
     Direct general expenditure   25,319,000 0.19 14,950,959 10,368,041 0.46
          Capital outlay   2,914,033 0.90 1,464,192 1,449,841 1.81
          Other direct general expenditure    22,404,967 0.15 13,486,767 8,918,200 0.37
         
          Education services:        
               Education   8,700,673 0.00 3,517,345 5,183,328 0.01
                    Capital outlay   930,151 0.00 244,027 686,124 0.00
                 Higher education   2,749,348 0.00 2,749,348 - 0.00
                    Capital outlay   237,760 0.00 237,760 - 0.00
                 Elementary & secondary   5,183,328 0.01 - 5,183,328 0.01
                    Capital outlay   686,124 0.00 - 686,124 0.00
                 Other education   767,997 0.00 767,997 - 0.00
               Libraries   108,460 2.40 8,925 99,535 2.62
         
          Social services and income maintenance:        
               Public welfare   5,681,183 0.01 5,635,923 45,260 0.72
                    Cash assistance payments 95,164 0.00 95,164 - 0.00
                    Vendor payments   4,599,819 0.00 4,599,819 - 0.00
                    Other public welfare   986,200 0.03 940,940 45,260 0.72
               Hospitals   1,172,567 0.00 859,335 313,232 0.00
                    Capital outlay   82,201 0.00 43,344 38,857 0.00
               Health   643,284 2.51 421,698 221,586 7.29
               Employment security administration    53,669 0.00 53,669 - 0.00
               Veterans' services   153 0.00 153 - 0.00
         
          Transportation:        
               Highways   1,876,174 0.57 1,497,522 378,652 2.81
                    Capital outlay   1,069,287 0.79 982,968 86,319 9.78
               Air transportation (airports) 159,427 0.03 1,379 158,048 0.03
               Parking facilities   7,747 0.00 - 7,747 0.00
               Sea and inland port facilities   17,201 0.00 848 16,353 0.00
         
          Public safety:        
               Police protection   661,847 0.70 162,282 499,565 0.93
               Fire protection   352,033 2.89 - 352,033 2.89
               Correction   629,018 1.65 438,238 190,780 5.46
                    Capital outlay   19,753 0.70 17,230 2,523 5.48
               Protective inspection and regulation   118,562 0.14 103,215 15,347 1.07
         
          Environment and housing:        
               Natural resources   442,772 1.02 363,156 79,616 5.68
                    Capital outlay   45,086 10.13 40,136 4,950 92.30
               Parks and recreation   271,906 0.98 128,569 143,337 1.86
                    Capital outlay   30,414 2.62 18,686 11,728 6.79
               Housing and community development    345,284 0.68 129,062 216,222 1.09
               Sewerage   308,769 3.16 18,614 290,155 3.37
                    Capital outlay   61,858 6.29 589 61,269 6.35
               Solid waste management   256,827 1.55 79,757 177,070 2.25
                    Capital outlay   23,360 7.82 5,681 17,679 10.34
         
          Governmental administration:        
               Financial administration   333,136 0.50 255,688 77,448 2.17
               Judicial and legal   384,935 0.23 358,854 26,081 3.33
               General public buildings 104,162 2.53 53,526 50,636 5.20
               Other governmental administration    422,998 3.35 92,776 330,222 4.29
          Interest on general debt   1,260,466 0.52 431,493 828,973 0.78
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   4,061 0.00 - 4,061 0.00
               Other and unallocable   1,001,686 2.63 338,932 662,754 3.97
         
     Utility expenditure 1,488,589 5.28 - 1,488,589 5.28
               Capital outlay   218,352 20.59 - 218,352 20.59
          Water supply   669,744 10.17 - 669,744 10.17
          Electric power   454,117 4.59 - 454,117 4.59
          Gas supply   264,472 10.17 - 264,472 10.17
          Transit   100,256 0.02 - 100,256 0.02
         
     Liquor store expenditure   - 0.00 - - 0.00
         
     Insurance trust expenditure 2,689,843 0.03 2,656,954 32,889 2.11
          Unemployment compensation   340,422 0.00 340,422 - 0.00
          Employee retirement   2,277,173 0.03 2,244,284 32,889 2.11
          Workers' compensation   72,248 0.00 72,248 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   32,480,177 0.45 9,775,059 22,705,118 0.65
         
Short-term    23,886 0.76 21,160 2,726 6.62
Long-term    32,456,291 0.45 9,753,899 22,702,392 0.65
     Public debt for private purposes   15,581,099 0.60 5,361,575 10,219,524 0.91
Long-term debt issued   3,983,133 0.48 1,920,589 2,062,544 0.92
Long-term debt retired   1,526,570 1.55 691,698 834,872 2.83
         
 Cash and security holdings   54,164,852 0.15 39,183,311 14,981,541 0.55
         
Insurance trust funds   28,321,815 0.01 27,871,957 449,858 0.90
     Unemployment compensation    325,402 0.00 325,402 - 0.00
     Employee retirement   27,990,364 0.01 27,540,506 449,858 0.90
     Workers' compensation   6,049 0.00 6,049 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   25,843,037 0.32 11,311,354 14,531,683 0.56
     By purpose:        
          Offsets to debt   16,012,969 0.27 5,504,579 10,508,390 0.41
          Bond funds   1,387,583 3.62 684,668 702,915 7.15
          Other   8,442,485 0.50 5,122,107 3,320,378 1.28
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: July 01 2008
Last Revised: July 01 2008