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 Iowa
State & local State & local  State  Local  Local
government government government government government
amount1 CV amount amount1 CV
1 2 3 4 5
         
 Revenue1 24,840,099 0.16 16,808,578 11,833,858 0.40
         
General revenue1 20,640,548 0.17 13,434,028 11,008,857 0.40
         
Intergovernmental revenue1 4,510,932 0.35 4,296,014 4,017,255 0.75
     From Federal Government 4,510,932 0.35 4,089,091 421,841 3.78
     From State government1 (1) 0.00 - 3,595,414 0.70
     From local governments1 (1) 0.00 206,923 (1) 0.00
         
General revenue from own sources   16,129,616 0.17 9,138,014 6,991,602 0.40
    Taxes   10,256,456 0.17 6,118,897 4,137,559 0.41
          Property 3,391,938 0.43 - 3,391,938 0.43
          Sales and gross receipts   3,342,043 0.22 2,732,256 609,787 1.18
               General sales   2,272,316 0.29 1,800,829 471,487 1.39
               Selective sales 1,069,727 0.22 931,427 138,300 1.73
                    Motor fuel 441,867 0.00 441,867 - 0.00
                    Alcoholic beverage 14,269 0.00 14,269 - 0.00
                    Tobacco products 98,936 0.00 98,936 - 0.00
                    Public utilities   99,651 2.33 - 99,651 2.33
                    Other selective sales   415,004 0.20 376,355 38,649 2.18
          Individual income   2,482,891 0.00 2,413,775 69,116 0.00
          Corporate income   284,976 0.00 284,976 - 0.00
          Motor vehicle license   411,634 0.23 394,576 17,058 5.52
          Other taxes   342,974 0.42 293,314 49,660 2.89
         
     Charges and miscellaneous general  revenue   5,873,160 0.32 3,019,117 2,854,043 0.66
          Current charges   4,234,913 0.35 2,017,249 2,217,664 0.66
               Education   1,516,168 0.00 1,047,038 469,130 0.00
                    Institutions  of higher education   1,358,272 0.00 1,045,827 312,445 0.00
                    School lunch sales (gross) 102,789 0.00 - 102,789 0.00
               Hospitals   1,730,047 0.67 767,354 962,693 1.20
               Highways   7,756 6.98 3,824 3,932 13.78
               Air transportation (airports)   48,333 0.24 788 47,545 0.24
               Parking facilities   20,780 0.00 - 20,780 0.00
               Sea and inland port facilities   189 0.00 - 189 0.00
               Natural resources   35,237 6.63 31,206 4,031 57.99
               Parks and recreation   74,407 2.32 4,194 70,213 2.46
               Housing and community development   21,870 1.64 11,838 10,032 3.57
               Sewerage   292,609 2.05 706 291,903 2.05
               Solid waste management   143,756 1.15 4,137 139,619 1.18
               Other charges   343,761 1.84 146,164 197,597 3.21
         
          Miscellaneous general revenue   1,638,247 0.69 1,001,868 636,379 1.78
               Interest earnings   662,547 0.48 421,015 241,532 1.32
               Special assessments   32,830 11.23 - 32,830 11.23
               Sale of property   18,633 9.04 6,163 12,470 13.51
               Other general revenue   924,237 1.09 574,690 349,547 2.87
         
Utility revenue 819,822 1.74 544 819,278 1.74
     Water supply   344,835 1.18 544 344,291 1.19
     Electric power   373,016 3.13 - 373,016 3.13
     Gas supply   84,704 7.55 - 84,704 7.55
     Transit   17,267 0.07 - 17,267 0.07
         
Liquor store revenue   163,371 0.00 163,371 - 0.00
         
Insurance trust revenue   3,216,358 0.00 3,210,635 5,723 0.00
     Unemployment compensation   306,459 0.00 306,459 - 0.00
     Employee retirement   2,906,216 0.00 2,900,493 5,723 0.00
     Workers' compensation   3,683 0.00 3,683 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 23,101,674 0.44 14,941,961 12,015,702 0.84
         
By character and object:        
     Intergovernmental expenditure1 117,262 0.00 3,881,967 91,284 2.35
     Direct expenditure   22,984,412 0.44 11,059,994 11,924,418 0.85
          Current operations   17,595,899 0.33 7,879,931 9,715,968 0.59
          Capital outlay   3,171,756 1.82 1,281,550 1,890,206 3.05
               Construction   2,664,349 2.07 1,100,286 1,564,063 3.52
               Other capital outlay   507,407 2.53 181,264 326,143 3.93
          Assistance and subsidies   279,514 0.73 276,515 2,999 67.98
          Interest on debt   574,320 0.94 261,145 313,175 1.72
          Insurance benefits and repayments 1,362,923 0.00 1,360,853 2,070 0.00
          Exhibit: Salaries and wages   6,731,754 0.29 2,104,806 4,626,948 0.42
         
Direct expenditure by function 22,984,412 0.44 11,059,994 11,924,418 0.85
     Direct general expenditure   20,605,164 0.37 9,588,159 11,017,005 0.69
          Capital outlay   3,006,583 1.75 1,281,490 1,725,093 3.05
          Other direct general expenditure    17,598,581 0.24 8,306,669 9,291,912 0.45
         
          Education services:        
               Education   7,779,453 0.00 2,479,157 5,300,296 0.00
                    Capital outlay   901,619 0.00 281,370 620,249 0.00
                 Higher education   2,764,634 0.00 2,126,149 638,485 0.00
                    Capital outlay   304,298 0.00 276,838 27,460 0.00
                 Elementary & secondary   4,661,811 0.00 - 4,661,811 0.00
                    Capital outlay   592,789 0.00 - 592,789 0.00
                 Other education   353,008 0.00 353,008 - 0.00
               Libraries   113,282 4.03 3,071 110,211 4.14
         
          Social services and income maintenance:        
               Public welfare   3,529,889 0.10 3,426,722 103,167 3.36
                    Cash assistance payments 78,968 2.58 75,969 2,999 67.98
                    Vendor payments   2,728,418 0.04 2,714,977 13,441 7.69
                    Other public welfare   722,503 0.31 635,776 86,727 2.59
               Hospitals   1,914,428 0.71 920,241 994,187 1.37
                    Capital outlay   128,063 5.43 73,105 54,958 12.65
               Health   444,149 3.02 100,511 343,638 3.91
               Employment security administration    32,061 0.00 32,061 - 0.00
               Veterans' services   3,803 0.00 3,803 - 0.00
         
          Transportation:        
               Highways   1,862,452 1.46 1,021,348 841,104 3.23
                    Capital outlay   1,038,723 1.90 778,675 260,048 7.58
               Air transportation (airports) 83,023 1.02 2,310 80,713 1.05
               Parking facilities   19,766 0.00 - 19,766 0.00
               Sea and inland port facilities   - 0.00 - - 0.00
         
          Public safety:        
               Police protection   569,508 1.90 80,515 488,993 2.21
               Fire protection   178,382 2.84 - 178,382 2.84
               Correction   359,343 0.63 237,279 122,064 1.86
                    Capital outlay   17,449 0.00 3,600 13,849 0.00
               Protective inspection and regulation   74,749 1.60 53,063 21,686 5.51
         
          Environment and housing:        
               Natural resources   273,964 1.72 225,330 48,634 9.70
                    Capital outlay   24,966 4.43 18,818 6,148 18.00
               Parks and recreation   339,742 8.68 20,651 319,091 9.24
                    Capital outlay   116,730 24.90 1,738 114,992 25.27
               Housing and community development    181,477 2.99 22,076 159,401 3.40
               Sewerage   272,998 6.32 2,890 270,108 6.39
                    Capital outlay   69,127 21.99 22 69,105 21.99
               Solid waste management   164,927 2.06 3,593 161,334 2.11
                    Capital outlay   11,197 15.96 12 11,185 15.98
         
          Governmental administration:        
               Financial administration   331,847 1.29 178,847 153,000 2.80
               Judicial and legal   287,360 0.94 212,167 75,193 3.60
               General public buildings 122,538 2.83 59,048 63,490 5.46
               Other governmental administration    149,308 2.71 34,318 114,990 3.52
          Interest on general debt   534,456 0.85 261,145 273,311 1.66
         
          General expenditure, n.e.c.:        
               Miscellaneous commercial activities   26,050 3.70 - 26,050 3.70
               Other and unallocable   956,209 3.85 208,013 748,196 4.92
         
     Utility expenditure 905,343 5.55 - 905,343 5.55
               Capital outlay   165,113 8.92 - 165,113 8.92
          Water supply   378,890 3.77 - 378,890 3.77
          Electric power   364,559 8.69 - 364,559 8.69
          Gas supply   91,753 29.80 - 91,753 29.80
          Transit   70,141 0.00 - 70,141 0.00
         
     Liquor store expenditure   110,982 0.00 110,982 - 0.00
         
     Insurance trust expenditure 1,362,923 0.00 1,360,853 2,070 0.00
          Unemployment compensation   284,283 0.00 284,283 - 0.00
          Employee retirement   1,076,778 0.00 1,074,708 2,070 0.00
          Workers' compensation   1,862 0.00 1,862 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   13,805,614 0.96 6,598,342 7,207,272 1.84
         
Short-term    107,440 11.82 - 107,440 11.82
Long-term    13,698,174 0.94 6,598,342 7,099,832 1.81
     Public debt for private purposes   4,902,860 0.26 4,423,284 479,576 2.69
Long-term debt issued   4,485,820 0.92 3,136,614 1,349,206 3.07
Long-term debt retired   2,387,747 0.66 1,468,854 918,893 1.72
         
 Cash and security holdings   38,682,731 0.21 32,857,967 5,824,764 1.38
         
Insurance trust funds   24,107,603 0.00 24,059,905 47,698 0.00
     Unemployment compensation    656,242 0.00 656,242 - 0.00
     Employee retirement   23,448,890 0.00 23,401,192 47,698 0.00
     Workers' compensation   2,471 0.00 2,471 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   14,575,128 0.55 8,798,062 5,777,066 1.40
     By purpose:        
          Offsets to debt   5,821,030 0.40 4,941,113 879,917 2.62
          Bond funds   860,748 2.54 128,096 732,652 2.98
          Other   7,893,350 1.02 3,728,853 4,164,497 1.94
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