The U.S. Census Bureau
 
Iowa State & Local Government Finances by Level of Government:  1993-94
(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 (July 1994, thousands) 2,829 (X) 2,829 2,829 (X)
 Personal Income (Calendar year 1993, in millions)  51,564 (X) 51,564 - (X)
         
 Revenue1 13,529,993 0.25 8,960,747 6,736,802 0.83
         
  General revenue1 11,731,342 0.29 7,619,377 6,279,521 0.89
         
Intergovernmental revenue1 2,182,704 0.42 2,038,830 2,311,430 1.66
     From Federal Government 2,182,704 0.42 1,957,593 225,111 4.08
     From State government (1) (X) - 2,086,319 1.82
     From local governments1 (1) (X) 81,237 (1) (X)
         
General revenue from own sources   9,548,638 0.34 5,580,547 3,968,091 0.81
    Taxes   6,496,951 0.18 4,130,450 2,366,501 0.50
          Property 2,236,806 0.00 - 2,236,806 0.00
          Sales and gross receipts   2,042,327 0.00 1,965,098 77,229 0.00
               General sales   1,440,922 0.00 1,388,742 52,180 0.00
               Selective sales 601,405 0.00 576,356 25,049 0.00
                    Motor fuel 354,145 0.00 354,145 - 0.00
                    Alcoholic beverage 12,484 0.00 12,478 6 0.00
                    Tobacco products 96,202 0.00 96,202 - 0.00
                    Public utilities   9,258 0.00 - 9,258 0.00
                    Other selective sales   129,316 0.00 113,531 15,785 0.00
          Individual income   1,528,269 0.00 1,509,125 19,144 0.00
          Corporate income   174,285 0.00 174,285 - 0.00
          Motor vehicle license   259,672 0.00 249,609 10,063 0.00
          Other taxes   255,592 0.00 232,333 23,259 0.00
         
     Charges and miscellaneous general  revenue   3,051,687 0.84 1,450,097 1,601,590 1.60
          Current charges   2,087,958 1.25 917,614 1,170,344 2.24
               Education   814,037 0.00 508,181 305,856 0.00
                    Institutions  of higher education   658,567 0.00 508,079 150,488 0.00
                    School lunch sales (gross) 60,590 0.00 - 60,590 0.00
               Hospitals   781,059 0.00 351,778 429,281 0.00
               Highways   7,694 0.00 3,792 3,902 0.00
               Air transportation (airports)   20,363 0.00 - 20,363 0.00
               Parking facilities   14,376 0.00 - 14,376 0.00
               Sea and inland port facilities   100 0.00 - 100 0.00
               Natural resources   11,937 0.00 10,649 1,288 0.00
               Parks and recreation   37,040 0.00 1,559 35,481 0.00
               Housing and community development   7,474 0.00 633 6,841 0.00
               Sewerage   176,797 0.00 - 176,797 0.00
               Solid waste management   96,262 0.00 7,295 88,967 0.00
               Other charges   120,820 0.00 33,727 87,093 0.00
         
          Miscellaneous general revenue   963,729 0.76 532,483 431,246 1.70
               Interest earnings   436,351 0.00 184,179 252,172 0.00
               Special assessments   19,987 0.00 - 19,987 0.00
               Sale of property   16,873 0.00 14,023 2,850 0.00
               Other general revenue   490,518 0.00 334,281 156,237 0.00
         
Utility revenue 439,928 0.81 - 439,928 0.81
     Water supply   170,764 0.00 - 170,764 0.00
     Electric power   229,521 0.00 - 229,521 0.00
     Gas supply   31,762 0.00 - 31,762 0.00
     Transit   7,881 0.00 - 7,881 0.00
         
Liquor store revenue   83,861 0.00 83,861 - 0.00
         
Insurance trust revenue   1,274,862 0.00 1,257,509 17,353 0.00
     Unemployment compensation   240,991 0.00 240,991 - 0.00
     Employee retirement   1,033,258 0.00 1,015,905 17,353 0.00
     Workers' compensation   613 0.00 613 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 12,298,295 0.51 8,101,063 6,707,459 0.95
         
By character and object:          
     Intergovernmental expenditure1 29,843 0.00 2,461,697 78,373 7.51
     Direct expenditure   12,268,452 0.51 5,639,366 6,629,086 0.95
          Current operations   9,564,354 0.39 4,042,168 5,522,186 0.67
          Capital outlay   1,514,402 2.17 678,442 835,960 3.93
               Construction   1,148,332 0.00 544,994 603,338 0.00
               Other capital outlay   366,070 0.00 133,448 232,622 0.00
         
          Assistance and subsidies   288,627 0.00 286,869 1,758 0.00
          Interest on debt   388,276 0.00 128,150 260,126 0.00
          Insurance benefits and repayments 512,793 0.00 503,737 9,056 0.00
          Exhibit: salaries & wages   4,688,991 0.00 1,873,808 2,815,183 0.00
         
Direct expenditure by function 12,268,452 0.51 5,639,366 6,629,086 0.95
     Direct general expenditure   11,179,057 0.55 5,077,747 6,101,310 1.00
          Capital outlay   1,412,322 2.22 678,441 733,881 4.27
          Other direct general expenditure    9,766,735 0.38 4,399,306 5,367,429 0.69
         
          Education services:          
               Education   4,244,501 1.01 1,337,152 2,907,349 1.48
                    Capital outlay   318,538 7.95 100,469 218,069 11.61
                         Higher education   1,490,184 0.00 1,150,380 339,804 0.00
                              Capital outlay   118,103 0.00 97,745 20,358 0.00
                         Elementary & secondary education   2,567,545 1.67 - 2,567,545 1.67
                              Capital outlay   197,711 13.29 - 197,711 13.29
                         Other education   186,772 0.00 186,772 - 0.00
               Libraries   60,761 2.48 3,165 57,596 2.62
         
          Social services and income maintenance:          
               Public welfare   1,582,762 0.43 1,460,153 122,609 5.60
                    Cash assistance payments 172,677 0.32 170,918 1,759 31.76
                    Vendor payments   961,333 0.18 940,882 20,451 8.52
                    Other public welfare   448,752 1.53 348,353 100,399 6.85
               Hospitals   950,245 2.47 492,096 458,149 5.13
                    Capital outlay   59,602 3.08 40,009 19,593 9.36
               Health   266,797 3.14 88,835 177,962 4.70
               Social insurance administration    50,160 0.00 50,160 - 0.00
               Veterans' services   - 0.00 - - 0.00
         
          Transportation:          
               Highways   1,228,415 1.64 626,881 601,534 3.36
                    Capital outlay   653,774 2.16 469,860 183,914 7.69
               Air transportation (airports) 40,059 2.72 850 39,209 2.78
               Parking facilities   22,307 0.17 - 22,307 0.17
               Sea and inland port facilities   210 0.00 - 210 0.00
               Transit subsidies   15,451 0.17 14,361 1,090 2.41
         
          Public safety:          
               Police protection   300,406 0.68 51,218 249,188 0.82
               Fire protection   103,086 1.83 - 103,086 1.83
               Correction   159,755 0.68 124,973 34,782 3.12
                    Capital outlay   1,759 12.14 1,298 461 46.31
               Protective inspection and regulation   41,252 1.42 29,024 12,228 4.78
         
          Environment and housing:          
               Natural resources   203,058 0.61 185,023 18,035 6.86
                    Capital outlay   17,030 5.80 15,204 1,826 54.11
               Parks and recreation   169,484 4.19 15,466 154,018 4.61
                    Capital outlay   38,577 17.27 241 38,336 17.38
               Housing and community development    121,564 9.98 2,757 118,807 10.21
               Sewerage   218,700 5.40 - 218,700 5.40
                    Capital outlay   89,893 11.60 - 89,893 11.60
               Solid waste management   106,319 2.57 2,857 103,462 2.64
                    Capital outlay   10,048 11.34 77 9,971 11.43
         
          Governmental administration:          
               Financial administration   208,830 0.92 109,573 99,257 1.93
               Judicial and legal   164,678 0.71 120,073 44,605 2.61
               General public buildings 49,701 3.94 4,055 45,646 4.29
               Other governmental administration    91,683 1.12 26,015 65,668 1.57
          Interest on general debt   352,336 1.08 128,150 224,186 1.70
         
          General expenditure, n.e.c.          
               Miscellaneous commercial activities   17,492 0.00 17,492 - 0.00
               Other and unallocable   409,045 1.63 187,418 221,627 3.00
         
     Utility expenditure 518,720 1.99 - 518,720 1.99
               Capital outlay   102,079 6.54 - 102,079 6.54
          Water supply   210,315 3.92 - 210,315 3.92
          Electric power   238,131 1.74 - 238,131 1.74
          Gas supply   30,793 5.28 - 30,793 5.28
          Transit   39,481 0.00 - 39,481 0.00
         
     Liquor store expenditure   57,882 0.00 57,882 - 0.00
         
     Insurance trust expenditure 512,793 0.00 503,737 9,056 0.00
          Unemployment compensation   198,035 0.00 198,035 - 0.00
          Employee retirement   314,192 0.00 305,136 9,056 0.00
          Workers' compensation   566 0.00 566 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   5,879,929 0.63 1,990,295 3,889,634 0.96
         
Short-term    81,149 16.59 15,153 65,996 20.39
Long-term    5,798,780 0.59 1,975,142 3,823,638 0.89
     Full faith and credit   1,818,811 4.24 - 1,818,811 4.24
     Nonguaranteed   3,979,969 0.76 1,975,142 2,004,827 1.52
         
Long-term debt by purpose          
     Public debt for private purposes   2,128,046 0.00 1,190,752 937,294 0.00
     Education   1,170,739 0.00 532,214 638,525 0.00
     Utilities   572,369 0.00 - 572,369 0.00
     Other   1,927,626 0.00 252,176 1,675,450 0.00
Long-term debt issued   760,890 3.23 278,555 482,335 5.09
Long-term debt retired   538,778 3.31 128,220 410,558 4.34
         
 Cash and security holdings   14,529,145 0.35 10,742,635 3,786,510 1.32
         
Insurance trust funds   8,562,317 0.00 8,363,379 198,938 0.00
     Unemployment compensation    643,688 0.00 643,688 - 0.00
     Employee retirement   7,918,629 0.00 7,719,691 198,938 0.00
     Workers' compensation   - 0.00 - - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   5,966,828 0.84 2,379,256 3,587,572 1.40
     By purpose          
          Offsets to debt   2,402,018 0.00 1,276,120 1,125,898 0.00
          Bond funds   359,219 0.00 61,536 297,683 0.00
          Other   3,205,591 0.00 1,041,600 2,163,991 0.00
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 July 1, 1994.
Personal income source: Survey of Current Business (August 1995) BEA.

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