The U.S. Census Bureau
 
Tennessee State & Local Government Finances by Level of Government:  1992-93
(Dollar amounts are in thousands. Coefficients of variation (CV) are expressed as percents. For meaning
of abbreviations and symbols, see note below table.)
  TENNESSEE
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 1993, thousands) 5,099 (X) 5,099 5,099 (X)
 Personal Income (Calendar year 1992, in millions)  88,553 (X) 88,553 88,553 (X)
       
 Revenue1 22,240,820 0.30 12,418,510 12,289,937 0.65
       
  General revenue1 16,388,737 0.27 10,689,732 8,166,632 0.76
       
Intergovernmental revenue1 3,888,578 0.53 3,626,942 2,729,263 1.47
     From Federal Government 3,888,578 0.53 3,584,936 303,642 6.75
     From State government (1) (X) - 2,425,621 1.22
     From local governments1 (1) (X) 42,006 (1) (X)
       
General revenue from own sources   12,500,159 0.32 7,062,790 5,437,369 0.74
    Taxes   8,694,146 0.22 5,672,239 3,021,907 0.64
          Property 1,890,943 0.00 - 1,890,943 0.00
          Sales and gross receipts   5,508,308 0.00 4,546,017 962,291 0.00
               General sales   3,656,675 0.00 2,853,022 803,653 0.00
               Selective sales 1,851,633 0.00 1,692,995 158,638 0.00
                    Motor fuel 642,787 0.00 642,787 - 0.00
                    Alcoholic beverage 143,381 0.00 63,774 79,607 0.00
                    Tobacco products 80,271 0.00 80,208 63 0.00
                    Public utilities   32,307 0.00 5,431 26,876 0.00
                    Other selective sales   952,887 0.00 900,795 52,092 0.00
          Individual income   94,895 0.00 94,894 1 0.00
          Corporate income   365,323 0.00 365,323 - 0.00
          Motor vehicle license   237,782 0.00 169,711 68,071 0.00
          Other taxes   596,895 0.00 496,294 100,601 0.00
       
     Charges and miscellaneous general  revenue   3,806,013 0.83 1,390,551 2,415,462 1.31
          Current charges   2,853,196 0.96 972,828 1,880,368 1.46
               Education   564,329 0.00 466,388 97,941 0.00
                    Institutions  of higher education   462,916 0.00 462,916 - 0.00
                    School lunch sales (gross) 80,733 0.00 - 80,733 0.00
               Hospitals   1,318,734 0.00 305,713 1,013,021 0.00
               Highways   3,429 0.00 2,888 541 0.00
               Air transportation (airports)   105,017 0.00 - 105,017 0.00
               Parking facilities   5,983 0.00 - 5,983 0.00
               Sea and inland port facilities   1,241 0.00 - 1,241 0.00
               Natural resources   63,863 0.00 62,642 1,221 0.00
               Parks and recreation   80,526 0.00 20,382 60,144 0.00
               Housing and community development   43,093 0.00 1,207 41,886 0.00
               Sewerage   262,878 0.00 - 262,878 0.00
               Solid waste management   94,547 0.00 - 94,547 0.00
               Other charges   309,556 0.00 113,608 195,948 0.00
       
          Miscellaneous general revenue   952,817 0.86 417,723 535,094 1.54
               Interest earnings   576,571 0.00 222,574 353,997 0.00
               Special assessments   2,473 0.00 - 2,473 0.00
               Sale of property   16,332 0.00 - 16,332 0.00
               Other general revenue   357,441 0.00 195,149 162,292 0.00
       
Utility revenue 3,817,499 1.12 - 3,817,499 1.12
     Water supply   366,865 0.00 - 366,865 0.00
     Electric power   2,967,839 0.00 - 2,967,839 0.00
     Gas supply   461,150 0.00 - 461,150 0.00
     Transit   21,645 0.00 - 21,645 0.00
       
Liquor store revenue   - 0.00 - - 0.00
       
Insurance trust revenue   2,034,584 0.00 1,728,778 305,806 0.00
     Unemployment compensation   446,871 0.00 446,871 - 0.00
     Employee retirement   1,587,713 0.00 1,281,907 305,806 0.00
     Workers' compensation   - 0.00 - - 0.00
     Other insurance trust revenue   - 0.00 - - 0.00
       
 Expenditure1 20,415,946 0.38 11,027,994 12,199,919 0.64
       
By character and object:        
     Intergovernmental expenditure1 - 0.00 2,774,218 37,749 0.43
     Direct expenditure   20,415,946 0.38 8,253,776 12,162,170 0.64
          Current operations   16,077,695 0.43 6,008,259 10,069,436 0.69
          Capital outlay   2,254,894 1.19 963,392 1,291,502 2.08
               Construction   1,603,624 0.00 781,347 822,277 0.00
               Other capital outlay   651,270 0.00 182,045 469,225 0.00
       
          Assistance and subsidies   357,400 0.00 356,981 419 0.00
          Interest on debt   837,236 0.00 187,203 650,033 0.00
          Insurance benefits and repayments 888,721 0.00 737,941 150,780 0.00
          Exhibit: salaries & wages   6,158,286 0.00 2,024,540 4,133,746 0.00
       
Direct expenditure by function 20,415,946 0.38 8,253,776 12,162,170 0.64
     Direct general expenditure   15,657,082 0.41 7,513,579 8,143,503 0.79
          Capital outlay   1,933,213 1.22 963,320 969,893 2.42
          Other direct general expenditure    13,723,869 0.35 6,550,259 7,173,610 0.66
       
          Education services:        
               Education   4,873,906 0.48 1,702,225 3,171,681 0.74
                    Capital outlay   420,421 2.96 180,667 239,754 5.19
                         Higher education   1,511,683 0.00 1,511,683 - 0.00
                              Capital outlay   170,127 0.00 170,127 - 0.00
                         Elementary & secondary education   3,171,681 0.74 - 3,171,681 0.74
                              Capital outlay   239,754 5.37 - 239,754 5.37
                         Other education   190,542 0.00 190,542 - 0.00
               Libraries   43,947 1.05 3,487 40,460 1.14
       
          Social services and income maintenance:        
               Public welfare   2,926,997 0.00 2,841,712 85,285 0.50
                    Cash assistance payments 299,005 0.00 298,586 419 0.00
                    Vendor payments   2,007,803 0.00 2,000,112 7,691 0.00
                    Other public welfare   620,189 0.00 543,014 77,175 0.55
               Hospitals   1,492,526 1.25 462,828 1,029,698 1.81
                    Capital outlay   87,111 0.00 10,667 76,444 0.00
               Health   491,452 0.75 359,505 131,947 2.79
               Social insurance administration    72,674 0.00 72,674 - 0.00
               Veterans' services   2,225 0.00 2,225 - 0.00
       
          Transportation:        
               Highways   1,258,079 1.04 820,733 437,346 3.01
                    Capital outlay   824,301 0.79 690,202 134,099 4.86
               Air transportation (airports) 146,801 1.10 36 146,765 1.10
               Parking facilities   923 0.00 - 923 0.00
               Sea and inland port facilities   355 0.00 - 355 0.00
               Transit subsidies   - 0.00 - - 0.00
       
          Public safety:        
               Police protection   481,907 1.59 65,537 416,370 1.84
               Fire protection   234,972 1.92 - 234,972 1.92
               Correction   458,875 0.77 304,081 154,794 2.28
                    Capital outlay   50,594 6.58 22,028 28,566 11.65
               Protective inspection and regulation   69,462 1.86 51,061 18,401 7.01
       
          Environment and housing:        
               Natural resources   143,593 0.74 114,671 28,922 3.67
                    Capital outlay   26,263 57.68 9,016 17,247 87.83
               Parks and recreation   254,357 2.54 55,821 198,536 3.25
                    Capital outlay   52,155 6.24 2,920 49,235 6.61
               Housing and community development    275,233 6.98 14,854 260,379 7.38
               Sewerage   259,733 3.90 1,917 257,816 3.93
                    Capital outlay   111,456 7.77 6 111,450 7.77
               Solid waste management   176,861 3.62 10,672 166,189 3.85
                    Capital outlay   18,998 15.24 99 18,899 15.32
       
          Governmental administration:        
               Financial administration   209,793 2.82 95,338 114,455 5.17
               Judicial and legal   215,119 0.49 88,810 126,309 0.84
               General public buildings 81,144 2.97 22,974 58,170 4.14
               Other governmental administration    127,230 9.46 30,705 96,525 12.47
          Interest on general debt   695,487 0.79 187,203 508,284 1.08
       
          General expenditure, n.e.c.        
               Miscellaneous commercial activities   334 0.00 - 334 0.00
               Other and unallocable   663,097 1.70 204,510 458,587 2.46
       
     Utility expenditure 3,870,143 0.96 2,256 3,867,887 0.96
               Capital outlay   321,681 2.80 72 321,609 2.80
          Water supply   400,627 4.38 2,256 398,371 4.41
          Electric power   2,944,289 1.32 - 2,944,289 1.32
          Gas supply   457,604 0.65 - 457,604 0.65
          Transit   67,623 0.00 - 67,623 0.00
       
     Liquor store expenditure   - 0.00 - - 0.00
       
     Insurance trust expenditure 888,721 0.00 737,941 150,780 0.00
          Unemployment compensation   396,872 0.00 396,872 - 0.00
          Employee retirement   491,849 0.00 341,069 150,780 0.00
          Workers' compensation   - 0.00 - - 0.00
          Other insurance trust   - 0.00 - - 0.00
       
 Debt outstanding   12,514,576 1.15 2,623,708 9,890,868 1.46
       
Short-term    244,135 9.09 125,954 118,181 18.77
Long-term    12,270,441 1.19 2,497,754 9,772,687 1.50
     Full faith and credit   5,019,243 2.06 652,744 4,366,499 2.37
     Nonguaranteed   7,251,198 1.82 1,845,010 5,406,188 2.44
       
Long-term debt by purpose        
     Public debt for private purposes   3,726,329 0.00 1,478,239 2,248,090 0.00
     Education   1,664,787 0.00 390,731 1,274,056 0.00
     Utilities   1,962,267 0.00 - 1,962,267 0.00
     Other   4,917,059 0.00 628,784 4,288,275 0.00
Long-term debt issued   1,867,490 2.84 217,995 1,649,495 3.22
Long-term debt retired   2,044,784 2.04 365,477 1,679,307 2.48
       
 Cash and security holdings   20,954,483 0.38 12,200,753 8,753,730 0.90
       
Insurance trust funds   12,089,439 0.00 9,295,612 2,793,827 0.00
     Unemployment compensation    634,575 0.00 634,575 - 0.00
     Employee retirement   11,454,864 0.00 8,661,037 2,793,827 0.00
     Workers' compensation   - 0.00 - - 0.00
     Miscellaneous   - 0.00 - - 0.00
       
Other than insurance trust funds   8,865,044 0.89 2,905,141 5,959,903 1.33
     By purpose        
          Offsets to debt   4,550,648 0.00 1,603,398 2,947,250 0.00
          Bond funds   955,854 0.00 122,210 833,644 0.00
          Other   3,358,542 0.00 1,179,533 2,179,009 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, 1993.
Personal income source: Survey of Current Business (August 1994) BEA.

__