Government Finances
United States Summary, State and Local Government Revenue and 
Expenditure by Level of Government:  1991-92

(For further information on sample methodology, see Appendix E
in the "Government Finances: 1991-92" publication.  For meaning
of abbreviations, see table documentation.)

(Amounts in thousands of dollars.)

                                       State       State       Local
                                      & Local      Gov't       Gov't
Item                                  ($000)       ($000)      ($000)

Revenue, total                       1185670425   744862741   647513667

  General revenue                     975170377   608621079   573255281
    Intergovernmental rev, total      179209036   169928166   215986853
    From Federal Government *         179209036   159067541    20141495
      Education                        27819853    25866723     1953130
      Public welfare                   91788077    91090998      697079
    From State governments *                 **           0   195845358
      Education                              **           0   123134817
      Public welfare                         **           0    25751776
    From local governments                   **    10860625          **

  General rev from own sources        795961341   438692913   357268428
    Taxes                             558240028   331140920   227099108
      Property                        179091427     7368868   171722559
      General sales                   131844588   108733563    23111025
      Motor fuel                       22944113    22249711      694402
      Motor vehicle license            11481458    10652964      828494
      Income-individual and corp      139389131   126798518    12590613
      Other taxes                      73489311    55337296    18152015
    Current charges, total *          136890325    52941024    83949301
      Education                        39092217    28900727    10191490
      Hospitals                        37752617    12729177    25023440
    Miscellaneous revenue, total *    100830988    54610969    46220019
      Interest earnings                55349323    26603022    28746301

  Utility revenue                      58922611     3511541    55411070
  Liquor store revenue                  3618036     3067026      551010
  Insurance trust revenue, total *    147959401   129663095    18296306
      Employee retirement             106201757    88003319    18198438

Expenditure, total                   1150484727   701930822   655103418

  By character and object:
    Intergovernmental, total            3632179   202826507     7355185
     To Federal Government              3632179     3608911       23268
     To State governments                    **           0     7331917
     To local governments                    **   199217596          **
    Current operation                 781361247   323090144   458271103

    Capital outlay                    134702835    50125540    84577295
      Construction                    100725278    39000537    61724741
      Equip, land, & existing struc    33977557    11125003    22852554
    Assistance and subsidies           32956811    20511030    12445781
    Interest on debt                   64898115    25482343    39415772
    Ins benefits & repayments          90275955    79895258    10380697
  Exhibit-Expend, sal & wages         383097730   112685119   270412611

  Direct expend by function, total   1146852548   499104315   647748233
    General expenditure               972215362   409595787   562619575
      Current expenditure             855310079   361689955   493620124
      Capital outlay                  116905283    47905832    68999451
      Education services:
        Education                     326274826    86376990   239897836
          Elementary & secondary  *   228694974     2221660   226473314
            Capital outlay             21319172      410920    20908252
          Higher education *           84328876    70904354    13424522
            Capital outlay              9180317     8208218      972099
          Other education ***          13250976    13250976           0
        Libraries                       4509905      288174     4221731
     Soc. services & income main:
        Public welfare                154642359   125908339    28734020
        Hospitals                      58768317    26005299    32763018
        Health                         29344480    15638464    13706016
        Employment security admin       3716776     3702371       14405
        Veterans' services               170014      170014           0
      Transportation:
        Highways *                     66689085    40477769    26211316
          Capital outlay               37031087    27757498     9273589
        Air transportation              8112564      963205     7149359
        Parking facilities               864823           0      864823
        Water transport & terminals     1860995      504210     1356785
        Transit subsidies                427328      189484      237844
      Public safety:
        Police protection              34544772     4863131    29681641
        Fire protection                14358088           0    14358088
        Correction                     28700793    18401186    10299607
        Protective inspection & reg     6245545     4083156     2162389
      Environment and housing:
        Natural resources              13048749     9921875     3126874
        Parks and recreation           15727964     2687651    13040313
        Housing and community dev      17066739     1605553    15461186
        Sewerage *                     20343726      908048    19435678
          Capital outlay                8926065      533223     8392842
        Solid waste management         12047880     1320858    10727022
      Government administration:
        Financial administration       18090410     9649001     8441409
        Judicial and legal             16352064     6326165    10025899
        General public buildings        5973748     1369278     4604470
        Other government admin          9917911     2531022     7386889
      Interest on general debt         55255059    24621601    30633458
      General expenditure, n.e.c.      49160442    21082943    28077499
  Utility expenditure                  81298200     7036147    74262053
  Liquor store expenditure              3063031     2577123      485908
  Insurance trust expend, total *      90275955    79895258    10380697
    Employee retirement                46419151    36165128    10254023

( Footnotes:  * Includes amounts for categories not shown separately.
** Duplicative intergovernmental transactions are excluded.
*** Includes assistance and subsidies to individuals and private
institutions for elementary, secondary, and higher education,
as well as miscellaneous education expenditures.)