The U.S. Census Bureau
 
West Virginia 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.
  WEST VIRGINIA
  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) 1,822 (X) 1,822 1,822 (X)
 Personal Income (Calendar year 1993, in millions)  29,392 (X) 29,392 - (X)
         
 Revenue1 8,107,517 0.20 6,349,448 3,036,141 0.87
         
  General revenue1 6,973,724 0.21 5,332,980 2,918,816 0.87
         
Intergovernmental revenue1 1,993,590 0.39 1,927,209 1,344,453 1.60
     From Federal Government 1,993,590 0.39 1,916,440 77,150 9.99
     From State government (1) (X) - 1,267,303 1.59
     From local governments1 (1) (X) 10,769 (1) (X)
         
General revenue from own sources   4,980,134 0.23 3,405,771 1,574,363 0.71
    Taxes   3,351,365 0.17 2,554,198 797,167 0.73
          Property 655,004 0.00 2,038 652,966 0.00
          Sales and gross receipts   1,419,372 0.00 1,385,645 33,727 0.00
               General sales   727,192 0.00 727,192 - 0.00
               Selective sales 692,180 0.00 658,453 33,727 0.00
                    Motor fuel 204,654 0.00 204,654 - 0.00
                    Alcoholic beverage 11,353 0.00 7,855 3,498 0.00
                    Tobacco products 33,596 0.00 33,596 - 0.00
                    Public utilities   244,021 0.00 223,738 20,283 0.00
                    Other selective sales   198,556 0.00 188,610 9,946 0.00
          Individual income   669,694 0.00 669,694 - 0.00
          Corporate income   184,625 0.00 184,625 - 0.00
          Motor vehicle license   86,752 0.00 86,127 625 0.00
          Other taxes   335,918 0.00 226,069 109,849 0.00
         
     Charges and miscellaneous general  revenue   1,628,769 0.42 851,573 777,196 0.88
          Current charges   997,141 0.61 512,680 484,461 1.26
               Education   312,648 0.00 282,978 29,670 0.00
                    Institutions  of higher education   277,733 0.00 277,733 - 0.00
                    School lunch sales (gross) 23,312 0.00 - 23,312 0.00
               Hospitals   226,646 0.00 33,574 193,072 0.00
               Highways   45,882 0.00 44,289 1,593 0.00
               Air transportation (airports)   47,386 0.00 - 47,386 0.00
               Parking facilities   6,924 0.00 - 6,924 0.00
               Sea and inland port facilities   - 0.00 - - 0.00
               Natural resources   10,578 0.00 8,753 1,825 0.00
               Parks and recreation   28,559 0.00 18,888 9,671 0.00
               Housing and community development   13,097 0.00 3,134 9,963 0.00
               Sewerage   79,663 0.00 - 79,663 0.00
               Solid waste management   31,155 0.00 386 30,769 0.00
               Other charges   194,603 0.00 120,678 73,925 0.00
         
          Miscellaneous general revenue   631,628 0.28 338,893 292,735 0.61
               Interest earnings   372,467 0.00 135,559 236,908 0.00
               Special assessments   734 0.00 - 734 0.00
               Sale of property   227 0.00 14 213 0.00
               Other general revenue   258,200 0.00 203,320 54,880 0.00
         
Utility revenue 101,127 5.61 611 100,516 5.64
     Water supply   92,376 0.00 - 92,376 0.00
     Electric power   4,710 0.00 - 4,710 0.00
     Gas supply   - 0.00 - - 0.00
     Transit   4,041 0.00 611 3,430 0.00
         
Liquor store revenue   45,904 0.00 45,904 - 0.00
         
Insurance trust revenue   986,762 0.00 969,953 16,809 0.00
     Unemployment compensation   185,051 0.00 185,051 - 0.00
     Employee retirement   334,191 0.00 317,382 16,809 0.00
     Workers' compensation   467,520 0.00 467,520 - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
         
 Expenditure1 7,977,210 0.54 6,189,980 3,039,448 1.43
         
By character and object:          
     Intergovernmental expenditure1 - 0.00 1,249,440 2,778 1.49
     Direct expenditure   7,977,210 0.54 4,940,540 3,036,670 1.43
          Current operations   5,683,283 0.38 3,203,872 2,479,411 0.88
          Capital outlay   820,393 4.16 538,948 281,445 12.13
               Construction   549,704 0.00 464,422 85,282 0.00
               Other capital outlay   270,689 0.00 74,526 196,163 0.00
         
          Assistance and subsidies   150,035 0.00 150,035 - 0.00
          Interest on debt   413,220 0.00 152,933 260,287 0.00
          Insurance benefits and repayments 910,279 0.00 894,752 15,527 0.00
          Exhibit: salaries & wages   2,316,779 0.00 818,731 1,498,048 0.00
         
Direct expenditure by function 7,977,210 0.54 4,940,540 3,036,670 1.43
     Direct general expenditure   6,856,843 0.35 4,000,757 2,856,086 0.83
          Capital outlay   757,370 0.91 535,090 222,280 3.12
          Other direct general expenditure    6,099,473 0.35 3,465,667 2,633,806 0.80
         
          Education services:          
               Education   2,443,102 0.32 746,566 1,696,536 0.47
                    Capital outlay   195,952 2.56 42,984 152,968 3.28
                         Higher education   602,105 0.00 602,105 - 0.00
                              Capital outlay   37,090 0.00 37,090 - 0.00
                         Elementary & secondary education   1,696,536 0.47 - 1,696,536 0.47
                              Capital outlay   152,968 3.51 - 152,968 3.51
                         Other education   144,461 0.00 144,461 - 0.00
               Libraries   14,117 1.23 2,332 11,785 1.47
         
          Social services and income maintenance:          
               Public welfare   1,544,795 0.00 1,543,919 876 1.64
                    Cash assistance payments 120,879 0.00 120,879 - 0.00
                    Vendor payments   1,239,494 0.00 1,239,494 - 0.00
                    Other public welfare   184,422 0.00 183,546 876 1.64
               Hospitals   258,593 0.00 79,598 178,995 0.00
                    Capital outlay   4,495 0.00 2,663 1,832 0.00
               Health   172,155 0.16 117,300 54,855 0.51
               Social insurance administration    23,893 0.00 23,893 - 0.00
               Veterans' services   3,024 0.00 3,024 - 0.00
         
          Transportation:          
               Highways   740,340 0.28 702,583 37,757 5.50
                    Capital outlay   441,114 0.00 438,964 2,150 15.76
               Air transportation (airports) 63,789 0.00 450 63,339 0.00
               Parking facilities   6,842 0.24 - 6,842 0.24
               Sea and inland port facilities   - 0.00 - - 0.00
               Transit subsidies   60 0.00 - 60 0.00
         
          Public safety:          
               Police protection   115,902 1.90 33,456 82,446 2.67
               Fire protection   41,863 1.42 - 41,863 1.42
               Correction   77,748 0.86 56,811 20,937 3.21
                    Capital outlay   1,102 6.57 801 301 24.05
               Protective inspection and regulation   27,279 0.18 25,504 1,775 2.76
         
          Environment and housing:          
               Natural resources   136,988 1.61 129,397 7,591 29.12
                    Capital outlay   31,701 0.37 31,539 162 72.99
               Parks and recreation   66,003 1.83 39,751 26,252 4.61
                    Capital outlay   5,714 7.39 3,130 2,584 16.35
               Housing and community development    78,552 19.29 11,109 67,443 22.47
               Sewerage   81,717 4.28 - 81,717 4.28
                    Capital outlay   17,873 24.12 - 17,873 24.12
               Solid waste management   40,575 2.73 5,467 35,108 3.15
                    Capital outlay   3,848 15.69 3 3,845 15.70
         
          Governmental administration:          
               Financial administration   152,464 0.54 112,020 40,444 2.05
               Judicial and legal   80,336 0.59 56,394 23,942 1.97
               General public buildings 48,019 4.72 10,189 37,830 5.99
               Other governmental administration    70,806 1.04 23,579 47,227 1.56
          Interest on general debt   397,575 0.19 152,933 244,642 0.31
         
          General expenditure, n.e.c.          
               Miscellaneous commercial activities   - 0.00 - - 0.00
               Other and unallocable   170,306 1.02 124,482 45,824 3.80
         
     Utility expenditure 171,048 18.59 5,991 165,057 19.26
               Capital outlay   63,023 42.72 3,858 59,165 45.50
          Water supply   144,703 20.57 - 144,703 20.57
          Electric power   4,124 0.00 - 4,124 0.00
          Gas supply   - 0.00 - - 0.00
          Transit   22,221 0.00 5,991 16,230 0.00
         
     Liquor store expenditure   39,040 0.00 39,040 - 0.00
         
     Insurance trust expenditure 910,279 0.00 894,752 15,527 0.00
          Unemployment compensation   177,644 0.00 177,644 - 0.00
          Employee retirement   239,144 0.00 223,617 15,527 0.00
          Workers' compensation   493,491 0.00 493,491 - 0.00
          Other insurance trust   - 0.00 - - 0.00
         
 Debt outstanding   6,321,044 1.23 2,525,138 3,795,906 2.05
         
Short-term    9,848 1.89 - 9,848 1.89
Long-term    6,311,196 1.25 2,525,138 3,786,058 2.08
     Full faith and credit   539,003 0.52 279,955 259,048 1.08
     Nonguaranteed   5,772,193 1.56 2,245,183 3,527,010 2.55
         
Long-term debt by purpose          
     Public debt for private purposes   4,110,293 0.00 1,143,401 2,966,892 0.00
     Education   936,480 0.00 705,501 230,979 0.00
     Utilities   322,459 0.00 - 322,459 0.00
     Other   941,964 0.00 676,236 265,728 0.00
Long-term debt issued   547,206 12.56 220,106 327,100 21.01
Long-term debt retired   595,053 1.94 378,802 216,251 5.34
         
 Cash and security holdings   9,869,925 0.47 6,166,015 3,703,910 1.26
         
Insurance trust funds   3,580,778 0.00 3,478,839 101,939 0.00
     Unemployment compensation    152,039 0.00 152,039 - 0.00
     Employee retirement   2,315,302 0.00 2,213,363 101,939 0.00
     Workers' compensation   1,113,437 0.00 1,113,437 - 0.00
     Miscellaneous   - 0.00 - - 0.00
         
Other than insurance trust funds   6,289,147 0.74 2,687,176 3,601,971 1.30
     By purpose          
          Offsets to debt   4,465,708 0.00 1,403,191 3,062,517 0.00
          Bond funds   391,845 0.00 238,669 153,176 0.00
          Other   1,431,594 0.00 1,045,316 386,278 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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