The U.S. Census Bureau
 
Iowa State & Local Government Finances by Level of Government:  1998-99   
(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 (FY 1999, in thousands) 2,869 (X) 2,869 2,869 (X)
 Personal Income (Calendar year 1998, in millions)  71,080 (X) 71,080 71,080 (X)
           
 Revenue1 17,269,875 0.16 11,629,027 8,641,609 0.36
           
  General revenue1 14,313,639 0.19 9,207,794 8,106,606 0.38
           
Intergovernmental revenue1 2,597,399 0.30 2,467,487 3,130,673 0.53
     From Federal Government 2,597,399 0.30 2,377,788 219,611 3.52
     From State government 0 0.00 0 2,911,062 0.50
     From local governments1 0 0.00 89,699 0 0.00
           
General revenue from own sources   11,716,240 0.22 6,740,307 4,975,933 0.53
    Taxes   7,673,090 0.24 4,868,494 2,804,596 0.65
          Property 2,532,735 0.28 0 2,532,735 0.28
          Sales and gross receipts   2,559,937 0.67 2,368,497 191,440 9.00
               General sales   1,771,920 0.21 1,646,052 125,868 3.01
               Selective sales 788,017 2.14 722,445 65,572 25.74
                    Motor fuel 340,767 0.00 340,767 0 0.00
                    Alcoholic beverage 11,916 0.00 11,916 0 0.00
                    Tobacco products 98,305 0.00 98,305 0 0.00
                    Public utilities   14,917 10.48 0 14,917 10.48
                    Other selective sales   322,112 5.22 271,457 50,655 33.21
          Individual income   1,754,698 0.00 1,715,117 39,581 0.00
          Corporate income   234,540 0.00 234,540 0 0.00
          Motor vehicle license   325,229 0.23 314,536 10,693 7.08
          Other taxes   265,951 0.38 235,804 30,147 3.39
           
     Charges and miscellaneous general  revenue   4,043,150 0.55 1,871,813 2,171,337 1.02
          Current charges   2,792,365 0.72 1,180,431 1,611,934 1.25
               Education   1,062,071 0.00 641,431 420,640 0.00
                    Institutions  of higher education   870,400 0.00 641,085 229,315 0.00
                    School lunch sales (gross) 79,246 0.00 0 79,246 0.00
               Hospitals   1,106,277 0.76 478,960 627,317 1.34
               Highways   5,164 3.83 2,836 2,328 8.49
               Air transportation (airports)   32,628 0.22 0 32,628 0.22
               Parking facilities   15,072 0.29 0 15,072 0.29
               Sea and inland port facilities   188 0.00 0 188 0.00
               Natural resources   27,789 51.66 12,795 14,994 95.74
               Parks and recreation   43,518 3.23 2,469 41,049 3.42
               Housing and community development   4,853 13.90 256 4,597 14.67
               Sewerage   224,521 0.76 0 224,521 0.76
               Solid waste management   114,313 1.16 4,165 110,148 1.21
               Other charges   155,971 7.16 37,519 118,452 9.43
           
          Miscellaneous general revenue   1,250,785 0.79 691,382 559,403 1.77
               Interest earnings   522,513 1.05 249,139 273,374 2.01
               Special assessments   15,346 5.76 0 15,346 5.76
               Sale of property   10,421 9.26 2,684 7,737 12.48
               Other general revenue   702,505 1.04 439,559 262,946 2.79
           
Utility revenue 515,780 1.11 0 515,780 1.11
     Water supply   229,342 1.34 0 229,342 1.34
     Electric power   241,512 1.26 0 241,512 1.26
     Gas supply   34,154 7.19 0 34,154 7.19
     Transit   10,772 0.17 0 10,772 0.17
           
Liquor store revenue   99,978 0.00 99,978 0 0.00
           
Insurance trust revenue   2,340,478 0.00 2,321,255 19,223 0.00
     Unemployment compensation   196,703 0.00 196,703 0 0.00
     Employee retirement   2,142,261 0.00 2,123,038 19,223 0.00
     Workers' compensation   1,514 0.00 1,514 0 0.00
     Other insurance trust revenue   0 0.00 0 0 0.00
           
 Expenditure1 16,138,220 0.30 10,320,512 8,738,712 0.55
           
By character and object:          
     Intergovernmental expenditure1 35,556 0.00 2,872,879 83,681 3.78
     Direct expenditure   16,102,664 0.30 7,447,633 8,655,031 0.56
          Current operations   12,485,213 0.17 5,476,901 7,008,312 0.30
          Capital outlay   2,310,386 1.70 932,935 1,377,451 2.85
               Construction   1,716,229 1.86 720,852 995,377 3.22
               Other capital outlay   594,157 2.82 212,083 382,074 4.38
           
          Assistance and subsidies   245,745 0.04 244,015 1,730 5.62
          Interest on debt   340,465 0.56 85,046 255,419 0.75
          Insurance benefits and repayments 720,855 0.00 708,736 12,119 0.00
          Exhibit: salaries & wages   5,975,521 0.13 2,286,600 3,688,921 0.21
           
Direct expenditure by function          
Direct expenditure 16,102,664 0.30 7,447,633 8,655,031 0.56
     Direct general expenditure   14,686,612 0.31 6,669,747 8,016,865 0.56
          Capital outlay   2,140,811 1.70 932,917 1,207,894 3.01
          Other direct general expenditure    12,545,801 0.16 5,736,830 6,808,971 0.30
           
          Education services:          
               Education   5,691,915 0.00 1,792,563 3,899,352 0.00
                     Capital outlay   535,283 0.00 169,888 365,395 0.00
                   Higher education   1,939,766 0.00 1,493,991 445,775 0.00
                         Capital outlay   190,517 0.00 165,304 25,213 0.00
                   Elementary & secondary education   3,453,577 0.00 0 3,453,577 0.00
                         Capital outlay   340,182 0.00 0 340,182 0.00
                   Other education   298,572 0.00 298,572 0 0.00
               Libraries   91,368 3.20 4,157 87,211 3.36
           
          Social services and income maintenance:          
               Public welfare   2,077,637 0.17 1,977,038 100,599 3.61
                    Cash assistance payments 95,398 0.10 93,668 1,730 5.62
                    Vendor payments   1,391,097 0.07 1,374,520 16,577 5.78
                    Other public welfare   591,142 0.54 508,850 82,292 3.90
               Hospitals   1,267,053 0.97 576,783 690,270 1.78
                    Capital outlay   88,270 9.48 43,622 44,648 18.73
               Health   352,228 2.52 113,164 239,064 3.71
               Social insurance administration    101,125 0.00 101,125 0 0.00
               Veterans' services   0 0.00 0 0 0.00
           
          Transportation:          
               Highways   1,607,368 1.41 810,817 796,551 2.85
                    Capital outlay   930,450 2.11 618,085 312,365 6.29
               Air transportation (airports) 50,097 5.01 0 50,097 5.01
               Parking facilities   15,999 0.21 0 15,999 0.21
               Sea and inland port facilities   157 0.00 0 157 0.00
               Transit subsidies   21,922 0.03 19,508 2,414 0.32
           
          Public safety:          
               Police protection   397,350 0.94 75,189 322,161 1.16
               Fire protection   138,627 5.50 0 138,627 5.50
               Correction   281,543 1.37 206,126 75,417 5.10
                    Capital outlay   21,336 15.08 5,955 15,381 20.92
               Protective inspection and regulation   51,306 0.94 38,732 12,574 3.82
           
          Environment and housing:          
               Natural resources   248,909 5.46 213,015 35,894 37.86
                    Capital outlay   24,955 1.61 23,388 1,567 25.70
               Parks and recreation   226,039 2.86 17,772 208,267 3.11
                    Capital outlay   59,810 9.44 1,756 58,054 9.73
               Housing and community development    103,478 5.32 4,952 98,526 5.58
               Sewerage   268,700 5.40 0 268,700 5.40
                    Capital outlay   120,572 11.43 0 120,572 11.43
               Solid waste management   132,963 1.57 3,508 129,455 1.61
                    Capital outlay   13,648 9.57 1 13,647 9.57
           
          Governmental administration:          
               Financial administration   272,530 0.83 152,560 119,970 1.89
               Judicial and legal   241,840 0.60 187,175 54,665 2.65
               General public buildings 66,221 8.60 6,990 59,231 9.61
               Other governmental administration    121,068 1.43 36,508 84,560 2.04
          Interest on general debt   313,250 0.65 85,046 228,204 0.89
           
          General expenditure, n.e.c.          
               Miscellaneous commercial activities   0 0.00 0 0 0.00
               Other and unallocable   545,919 3.37 247,019 298,900 6.16
           
     Utility expenditure 626,047 2.44 0 626,047 2.44
               Capital outlay   169,557 8.16 0 169,557 8.16
          Water supply   268,568 4.72 0 268,568 4.72
          Electric power   271,510 1.47 0 271,510 1.47
          Gas supply   32,747 2.06 0 32,747 2.06
          Transit   53,222 0.07 0 53,222 0.07
           
     Liquor store expenditure   69,150 0.00 69,150 0 0.00
           
     Insurance trust expenditure 720,855 0.00 708,736 12,119 0.00
          Unemployment compensation   164,054 0.00 164,054 0 0.00
          Employee retirement   555,974 0.00 543,855 12,119 0.00
          Workers' compensation   827 0.00 827 0 0.00
          Other insurance trust   0 0.00 0 0 0.00
           
 Debt outstanding   7,156,202 1.16 2,472,046 4,684,156 1.78
           
Short-term    405,291 1.78 348,887 56,404 12.82
Long-term    6,750,911 1.20 2,123,159 4,627,752 1.75
     Full faith and credit   2,737,839 1.96 0 2,737,839 1.96
     Nonguaranteed   4,013,072 1.26 2,123,159 1,889,913 2.67
           
Long-term debt by purpose          
     Public debt for private purposes   2,001,452 1.23 1,264,131 737,321 3.33
     Education   1,643,371 0.00 583,223 1,060,148 0.00
     Utilities   480,587 5.59 0 480,587 5.59
     Other   2,625,501 2.53 275,805 2,349,696 2.83
Long-term debt issued   986,483 3.27 256,110 730,373 4.42
Long-term debt retired   625,838 1.58 138,822 487,016 2.03
           
 Cash and security holdings   27,517,131 0.14 22,509,388 5,007,743 0.76
           
Insurance trust funds   19,202,342 0.00 18,810,870 391,472 0.00
     Unemployment compensation    731,986 0.00 731,986 0 0.00
     Employee retirement   18,469,435 0.00 18,077,963 391,472 0.00
     Workers' compensation   921 0.00 921 0 0.00
     Miscellaneous   0 0.00 0 0 0.00
           
Other than insurance trust funds            
     By purpose 8,314,789 0.46 3,698,518 4,616,271 0.82
          Offsets to debt   2,256,310 0.39 1,363,791 892,519 0.99
          Bond funds   705,412 2.65 109,195 596,217 3.14
          Other   5,353,067 0.52 2,225,532 3,127,535 0.89
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 December 31, 1999.
Personal income source: Survey of Current Business (October 2000) BEA, released September 12, 2000.

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