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Acknowledgments

This report was prepared in the Governments Division by the Census of Governments Branch, headed by Henry Wulf. Publication development, data review, and final

table examination were done by various staff members of Governments Division. The

data assembly and processing were directed by Russell Price, Chief, Finance and

Employment Branch (West) and George Beaven, Chief, Finance and Employment

Branch (East).

Timothy Antisdel and James Maier directed data processing operations and

Robert Junghans programmed the tables under the supervision of Kathy Chamberlain, Chief, Information Systems Branch.

The staff of Administrative and Customer Services Division, Walter C. Odom, Chief,

performed publication planning, design, editorial review, composition, and printing

planning and procurement. Frances B. Scott performed publication coordination and

editing.

Carma Hogue of the Economic Statistical Methods and Programming Division

supplied advice and assistance in sample selection and statistical methodologies.

Grateful acknowledgement is made to the numerous State and local government

officials for their cooperation in kindly providing the information needed for this report.

For information regarding data in this report, contact Henry Wulf, Governments

Division, Bureau of the Census, Washington, DC, 20233 (1-800-242-2184).
U.S. Department of Commerce

Ronald H. Brown, Secretary

David J. Barram, Deputy Secretary

Economics and Statistics Administration

Everett M. Ehrlich, Under Secretary

for Economic Affairs

BUREAU OF THE CENSUS

Martha Farnsworth Riche, Director







	








	
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GOVERNMENTS DIVISION

Gordon W. Green, Chief

SUGGESTED CITATION

U.S. Bureau of the Census. County Government Finances: 1991-92, Series GF/ 92-8

U.S. Government Printing Office, Washington, DC, 1995.

For sale by Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

BUREAU OF THE CENSUS

Martha Farnsworth Riche, Director

Bryant Benton, Acting Deputy Director

Paula J. Schneider, Principal Associate

Director for Programs

Frederick T. Knickerbocker, Associate

Director for Economic Programs

Thomas L. Mesenbourg, Assistant Director

for Economic Programs

Economics and Statistics

Administration

Everett M. Ehrlich, Under Secretary

for Economic Affairs
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Page

Introduction......................................................................................... v

Tables

1. Summary of County Government Finances: 1988-89 to 1991-92....................... 1

2. Finances of County Governments by Population-Size Groups: 1991-92 ............... 3

3. Per Capita Amounts of County Government Finance Items by Population-Size

Groups: 1991-92 .......................................................................... 4

4. Percent Distribution of County Government Finance Items by Population-Size

Groups: 1991-92 .......................................................................... 5

5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92.................................................................................... 6

6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92................................................... 58

7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92.................................................................................... 110

8. Finances of County Government-Operated Utilities by State: 1991-92................. 132

Appendixes

A. Definitions of Selected Terms ............................................................. A–1

B. Factors Affecting County Finances ....................................................... B–1

C. Finances of Individual City-Counties Having 100,000 Population or More Classified

as Municipalities: 1991-92................................................................ C–1

iii

Contents
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Introduction

The United States Bureau of the Census conducts an

Annual Survey of Government Finances as authorized by

law under title 13, United States Code, Section 182. The

1992 survey, similar to other annual surveys and census of

governments conducted for many years, covers the entire

range of government finance activities—revenue, expenditure, debt, and assets.

The 1992 Government Finance Series (Series GF92)

contains 7 parts: No. 1, State Government Tax Collections:

1992; No. 2, Finances of Employee-Retirement Systems of

State and Local Governments: 1991-92; No. 3, State

Government Finances: 1992; No. 4, City Government

Finances: 1991-92; No. 5, Government Finances: 1991-92;

No. 8, County Government Finances: 1991-92; and No. 10,

Finances of Public School Systems: 1991-92. The 1992

reports will not include an edition for No. 6, Local Government Finances in Major County Areas: (year); refer to

tables in the 1992 Census of Government publication

Volume 4, No. 5, Compendium of Government Finances

for the latest available county area data.

This report (No. 8) provides a comprehensive summary

of the annual survey findings for counties. The tables

present the details of revenue by type; expenditure by

object and function, indebtedness by term and function;

and assets by purpose.

ORGANIZATION OF THIS REPORT

This introductory text describes the scope of the Census Bureau’s county government finance data collection

activities. It also explains the intricacies of the types of

data, and notes the limitations of the data as well as their

relationship to data in other reports.

The tabular section comes next and contains 8 tables,

divided roughly into 3 parts: tables 1, 2, 3, and 4 concentrate on summaries for counties, tables 5, 6, and 7 on

individual governments; and table 8 shows utilities.

Table 1 displays national totals of county government

finances for 1992 and prior years. Tables 2, 3, and 4 show

detailed national summaries of counties divided into populationsize groups. Tables 5 and 6 display data for individual

county governments with population greater than 100,000

in 1990. There are 426 county governments shown. Table

7 displays those counties with population greater than

500,000.

SCOPE

Definition of County Government

Organized county governments are found throughout

the Nation except for Connecticut, Rhode Island, the

District of Columbia, and limited portions of other states

where certain county areas lack a distinct county government. (See appendix C for a listing of county-type areas

without county government.) In Louisiana, the county

governments are officially designated as ‘‘parish’’ governments, and in Alaska the ‘‘Borough’’ governments resemble

county governments in other states. Both are classified as

county governments for Census statistics on governments.

Not all geographic areas known as counties have

county governments. Where municipal and county governments have been consolidated, or substantially merged,

the composite units are classed as municipalities for the

Bureau of the Census reporting of governmental statistics.

Moreover, the cities of Baltimore and St. Louis are outside

the areas of the adjacent counties of Baltimore and St.

Louis, and a similar situation exists among 41 independent

cities in Virginia. Since these exceptional areas also include

New York City, Philadelphia, and several other of the most

populous cities (or composite city-counties) in the Nation,

almost 10 percent of the total United States population is

not served by a county government.

The number of county governments per state ranges

widely. Texas has the highest total at 254 and several

states have fewer than 20.

GENERAL CONCEPTS

This report uses a number of terms that, in other

contexts, might have different meanings. Further, some of

the tabular presentations contain concepts that are not

commonly used or easily understood. If the following,

which is a limited attempt to explain some of these terms

and ideas, does not provide sufficient information, please

write to the Chief, Governments Division, U.S. Bureau of

the Census.

Current Dollars

The statistics in this report, as in the others issued by

the Bureau of the Census on Federal, state, and local

government finances, are in terms of current dollar amounts.

They have not been adjusted for price and wage changes

occurring through the years.

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Fiscal Years

Data in this report pertain to county government fiscal

years that ended between July 1, 1991 and June 30, 1992.

Tables 5 and 6 indicate the fiscal period being reported for

each county.

Slightly more than one-half of all county governments in

the Nation had a fiscal year corresponding directly with

calendar year 1991, i.e., they ended their fiscal year on

December 31, 1991. September and November were other

common months in which county governments ended their

fiscal years.

Composition of Financial Amounts

Revenues and expenditures comprise actual receipts

and payments of a county government and its agencies

(net of such correcting transactions and recoveries or

refunds) , including government operated enterprises, utilities, and public trust funds. Transactions excluded are debt

issuance and retirement, loans and investments, agency,

and private trust transactions, and internal transfers between

funds of a county government. Aggregates for county

governments exclude intergovernmental transactions between

those county governments.

Government Financial Sectors

County Government financial data are presented within

broad activity sectors, including general government, utilities, liquor stores, and insurance trust activities. General

government includes all government revenue and expenditure except activities defined as utility, liquor stores, and

insurance trust transactions. Other commercial-type operations of county governments, such as port facilities, airports, toll highways, and housing projects are part of the

general government sector. Utilities are water supply systems, electric power systems, gas supply systems, and

transit facilities owned and operated by governments.

Liquor stores consist of dispensaries operated by certain

county governments only in Maryland and North Carolina.

Insurance trust activities consist of contributory retirement

systems for public employees.

REVENUE CONCEPTS

As noted above, revenue is reported net of recoveries

and correcting transactions and excludes amounts from

debt issuance, internal transfers, and private trust transactions. The following examples illustrate some applications

of this summary definition:

1. Tax revenue is reported in terms of gross collections

minus tax refunds during the same period.

2. Receipts from issuance of debt, recoupment of previous loans, and sale of securities are not counted as

revenue.

3. Property tax amounts, widely collected by county

governments acting as an agent of other governments, are counted only as revenue of the final receipt

units.

4. County governments act as agents of the Federal

Government in withholding Federal income and social

security taxes from their employees’ pay; such amounts

are excluded from county revenue and expenditure but

are reported as Federal revenue.

5. Figures in this report include the gross transactions of

business-type county government corporations and

agencies such as airports and utilities.

Taxes consist of compulsory contributions exacted by

governments for public purposes. Normally this is the

single largest revenue source for county governments.

Charges and miscellaneous general revenue comprise

all nontax revenue of governments from their own sources

(excluding amounts received from other governments).

Most of this revenue is from charges for current services

and sale of products in connection with general government activities. Such amounts are designated as current

charges, and are reported on a gross basis, without offset

for the cost of producing or buying the commodities or

services sold. Utility service charges are excluded here

and reported under utility revenue.

Utility revenue and liquor stores revenue comprise

amounts from sales of goods and services by such undertakings. These are the most common type of enterprise

activities in county governments.

Insurance trust revenue encompasses only (1) retirement contributions received from insured individuals and

their employers and (2) earnings on investment assets of

retirement system trust funds.

Employer contributions and other transfers made by

administering governments to their insurance trust funds

are treated as intragovernmental transactions rather than

governmental revenue or expenditure. However, to the

extent that particular governments make payments as

employers to insurance trust systems administered by

other governments — for example, employer contributions

by state and local governments to the Federal Social

Security System (OASDHI) or municipal government payments to county-administered retirement systems — are

included, without special treatment, in the ‘‘revenue from

contributions’’ of the various systems affected.

EXPENDITURE CONCEPTS

The expenditure reporting categories comprise all amounts

of money paid by a government and its agencies, with the

exception of amounts for debt retirement, and for loan,

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investment, agency and private trust transactions. Included

in this category are expenditures of business-type government corporations and agencies. Transactions not considered as expenditures include payments to the Federal

Government of monies withheld for income tax or Social

Security purposes.

The commonly used character and object (or use)

categories this finance series employs are intergovernmental expenditure, current operation, capital outlay, assistance and subsidies, interest on debt, insurance benefits

and repayments, and salaries and wages.

The major portion of county intergovernmental expenditures goes for activities such as education, hospitals,

highways, welfare, and transit subsidies. The education

segment reflects mainly the distribution of county-imposed

property taxes to school systems for local school purposes.

Governmental expenditure for capital outlay is financed

commonly by borrowing, especially for local governments;

but governmental revenue does not include receipts from

borrowing. This, among other things, means that the

relationship between totals of revenue and expenditure, as

shown in this report, should not be considered a direct

measure of budgetary ‘‘balance.’’

In addition to payments for goods, services, and capital

items, total governmental expenditure includes payments

for which no services or products are directly received in

return. A major portion of such payments comprise items

reported here as assistance and subsidies. These amounts

include only cash grants and not gifts of supplies, materials, or other grants in kind. The cost of items to be

distributed in kind is included in current operation expenditure as purchases of goods and services.

Insurance benefit and repayment amounts are limited to

actual payments to insured persons and beneficiaries.

These amounts, therefore, exclude as internal transfers

contributions by governments to insurance trust funds they

administer and costs of administering insurance trust programs (which are classified as general expenditure).

Payments for salaries and wages consist of gross

amounts paid to government employees before deductions for income tax, retirement contributions, charges for

quarters or subsistence, or other purposes. They comprise

only cash payments, and exclude the value of subsistence,

quarters, or other payments in kind. Note that the salary

and wage amounts were mainly for current operations but

also included payments for construction work performed

on a force account rather than on a contract basis.

In presenting expenditures by function, this report attempts

to show a more comprehensive picture by grouping related

activities into broader classifications. For example, social

services and income maintenance includes public welfare,

hospitals, health, social insurance administration, and veterans’

services not elsewhere classified. Transportation includes

highways, airports, parking facilities, and water transport

and terminals. The report does not provide totals for these

larger categories because they are meant only as presentational guidelines.

Note that the functions cannot be equated specifically

with a single Federal or state government program. Instead

they represent broader activities of government that have

remained virtually unchanged over many years so that as

specific programs expand and contract they will remain

useful for analytical purposes. Medicaid, for example, is a

well-known program that is included in the larger public

welfare function, specifically as a medical vendor payment,

along with all other social welfare activities.

These functions, in addition, have utility beyond the

limits of this specific report or other Volume 4 publications

on government finances. All other phases of the Census of

Governments, including the organization and employment,

use these same functions, making cross-analyses feasible.

Each functional expenditure includes amounts for all

types of activities relating to that purpose. For example,

police protection includes not only police officers but also

any ancillary services, such as finance, personnel, or

secretarial, that directly support that activity. However,

centralized county government accounting, budgeting, purchasing, personnel, and other general staff services are

included in functional categories under the heading governmental administration.

Understanding the specific functional categories requires

close attention to the definitions in appendix A. The

following discussion supplements, but does not supplant,

that basic information.

Education

The provision of this service at the elementary-secondary

level is intermittent among county governments. In four

states, Maryland, North Carolina, Tennessee and Virginia,

the county governments are primary providers of this

service. In most parts of the country, however, the county

governments’ elementary-secondary education role is usually limited to financial support or to providing a specific

portion of the service such as vocational and special

education. Some county governments also operate colleges, junior colleges and other schools beyond the high

school level that are included in the education expenditures.

The education expenditures include all outlays other

than for interest (reported under interest on general debt)

and retirement benefits paid to former education employees (reported under employee-retirement expenditure of

the appropriate government). At the elementary-secondary

education level, this encompasses gross school system

expenditure for the school lunch program and other cafeteria operations as well as school health, recreation, and

library services administered by county school systems.

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Similarly in higher education, the expenditures include

gross amounts for auxiliary activities such as dormitories,

dining halls, and bookstores operated by county-run institutions of higher education.

Public Welfare

This activity includes institutional and noninstitutional

assistance to the needy, as well as the administration of

such assistance. The cash assistance payment portion

consists of old age assistance, aid to families with dependent children, aid to the blind, and aid to the disabled.

County government outlays include any applicable cash

benefits in excess of, or supplementary to, those financed

with Federal or state participation. General relief, which is

wholly financed from state and local sources, makes up

most other cash assistance. Other public welfare spending

includes vendor payments under various public welfare

programs, including the federally supported medical care

program commonly known as Medicaid; institutional care

for the needy; and administration of welfare activities.

In some states county governments administer major

public assistance and relief programs, while in others the

county governments only bear some portion of the financial burden. Because the administration of this activity is

often a major portion of a county government’s operation,

comparative analyses need to take these differences into

account.

Hospitals

Expenditures for hospital facilities operated directly by

county governments and payments to private medical

facilities belong here. The classification of medical vendor

payments varies somewhat between public welfare and

hospitals according to the situation. Private purveyor payments made under welfare programs are classed as public

welfare; but any services provided directly by a government through its hospital agency is included under the

hospitals heading.

Highways

Highways include provision and maintenance of highway facilities, including toll turnpikes, bridges, tunnels, and

ferries, as well as regular roads, highways, and streets.

These figures exclude interest on debt issued for highway

purposes (included in general expenditure for interest) and

highway policing costs (classified under police protection).

Natural Resources

For county governments, natural resources covers activities pertaining to soil conservation, flood control, irrigation

and drainage. However, local water supply and electric

utilities are reported under utilities.

Utilities and Liquor Stores

Utility expenditure and liquor stores expenditure comprise all spending involved in provision and conduct of

such undertakings. Specifically that is the acquisition of

facilities, current operation (including the purchase of

goods and services for resale), and interest on utility debt.

Insurance Trusts

Only insurance benefits and repayments of contributions from insurance funds comprise insurance trust expenditure. Costs of administering insurance trust activities are

classified as general expenditure. Among county governments the only existing activity of this type is for public

employee retirement systems. See the report Employee

Retirement Systems of State and Local Governments (Vol.

4, No. 6, 1992 Census of Governments), for additional

detailed information.

INDEBTEDNESS CONCEPTS

County government long-term debt includes general

obligation bonds, guaranteed by the taxing power of the

governments, as well as nonguaranteed indebtedness that

pledges only some nontax source related to the bond

purpose — rents, charges, or tolls for example — as credit.

Public debt for private purposes, such as pollution control

and industrial revenue issues, sometimes comprise a

considerable portion of the nonguaranteed debt amounts.

CASH AND SECURITY HOLDINGS CONCEPTS

This category is dominated generally by public-employee

retirement system assets. It includes only the cash or

investment resources of county governments, excluding

any other type of assets such as real property or fixed

assets. A portion of a county government’s investment

portfolio, and something that can create sudden shifts in

the offsets to debt, are mortgages held in conjunction with

the issuance of mortgage revenue debt.

INTRAGOVERNMENTAL AND INTERGOVERNMENTAL TRANSACTIONS

Intragovernmental Flows

To achieve comparability, these statistics ignore governmental fund structure. Since the data for each individual

government represent a consolidation of amounts for its

various funds, payments between funds have been eliminated. Thus, for example, a government’s contribution as

employer to a retirement fund it administers is not counted

as an expenditure nor is the receipt of this contribution by

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the retirement fund considered as a revenue. For this

survey’s purposes, only the payment out of the fund for

retirement benefits is classified as an expenditure —

insurance trust expenditure in this example.

County governments sometimes pay some interest on

debt that is held as investment securities by retirement

funds they administer. However, because of the difficulty in

identifying such transactions, this interest is counted as

revenue in contravention of the rule about payments

between funds.

Intergovernmental Flows

Funds flowing between governments (subject to limited

exceptions, mentioned below) are treated distinctively as

intergovernmental revenue and intergovernmental expenditure. Mainly these represent grants-in-aid and the sharing

of tax proceeds, but also include payments in lieu of taxes

and amounts for services performed by one government

for another on a reimbursable or cost-sharing basis.

Total revenue and total expenditure for an individual

county government, of course, include any intergovernmental amounts. When measuring groups of governments,

however, monies going from one government to another

must be netted out to arrive at nonduplicative totals. These

aggregations treat each government as if it were a ‘‘fund’’

under the intragovernmental flow described above.

The value of intergovernmental aid ‘‘in kind,’’ such as

commodities distributed by the Federal Government for

school lunch purposes, is not treated as intergovernmental

revenue or expenditure. Furthermore, the following transactions between governments have not been isolated for

special treatment here as intergovernmental in nature:

1. In situations where a government-administered employee

retirement system covers the employees of a second

government, contributions by the latter are included,

without distinction, as part of the current operation

expenditure of the donor government, and as insurance trust revenue of the donee government.

2. No attempt at special treatment has been applied to

interest on outstanding debt that is paid to other

governments holding the securities involved.

3. No special handling has been attempted for transactions where governments deal as ordinary suppliers

and customers — e.g., in purchasing property, utility

services, or supplies from one another. Under this

method, then, when one government buys water or

electric from a second, the entire transaction is classified as utility revenue or expenditure with no intergovernmental component.

UTILITIES AND LIQUOR

In Census Bureau reporting on governmental finances,

the term utilities pertains only to four types of enterprises

operated by governments — water supply, electric power,

gas supply, and transit systems. Other studies broaden this

concept to include additional enterprise activities (e.g.,

sewerage) that the Census Bureau definition excludes. By

referencing tables other than table 8, this report may yield

data on these broader concepts of utilities.

Table 8 shows revenue and expenditure amounts for

county operated utility systems. Of the four types of utilities

shown in that table, only water supply involves any significant activity by county governments, and even this utility

service is provided by relatively few counties.

Publicly operated liquor stores also retain a distinctive

classification in the Census Bureau’s data on governmental finances. Certain county governments in Maryland and

North Carolina are the only counties that operate liquor

stores. In comparison municipalities in several states and

17 state governments also manage liquor store operations.

In reviewing table 8 data, the following technical and

analytical points apply:

1. Utility revenue is defined as charges only. Taxes,

intergovernmental and miscellaneous general revenue

are all classified under general revenue and, therefore,

are excluded here.

2. Imbalances between total revenue and expenditure

are common and might result from numerous factors

such as the influence of general revenue described

above, sporadic capital outlays from debt sources, or

expenditures that are a draw down of assets.

3. Minor amounts may represent differences in the interpretation of financial classifications.

PUBLIC EMPLOYEE RETIREMENT SYSTEMS IN

COUNTY GOVERNMENTS

Though most county government employees are eligible for retirement coverage, the administration of that

benefit varies considerably from state to state. In some

instances state administered retirement systems cover

local government employees and this can take the form of

general coverage for all employees or specialized coverage for a specific group of local employees such as police

officers or fire fighters. Where county governments administer their own retirement systems, the greatest effect on

the data in this report will likely be in cash and security

holdings.

FINANCIAL DATA FOR POPULATION-SIZE

GROUPS

Tables 2, 3, and 4 summarize selected financial items

for various population-size classes of counties nationally

and in each state. The percent distribution and per capita

calculations of these basic amounts, which are also provided, tend to indicate the relative financial scale of

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counties of various size. However, the scope of county

government responsibility differs widely throughout the

Nation. Intrastate analyses generally do not encounter this

difficulty and can reveal substantial differences among size

groups.

INDIVIDUAL COUNTY GOVERNMENTS

The presentations in tables 5 and 6 display financial

statistics for each of the 426 individual county governments. The tabulation also contains the 1990 population

and fiscal year ending date. Within each state, the county

governments are arranged alphabetically.

See the discussion in ‘‘Sources and Limitations of Data’’

below in this text for differing analytical uses of county

government and county area data.

The footnotes and symbols in tables 5 and 6 denote

data that are not for the 1992 fiscal year. An ‘‘NA’’

indicates that the Census Bureau staff imputed information

using the methods described under ‘‘Sources and Limitations of Data.’’

The tabular display does not reflect the full extent of

data that are available for each of these governments.

Contact the Data Users Service Division, U.S. Census

Bureau for documentation on 92SAM (formerly File A),

which contains all the individual State and local government data from the sample.

SOURCES AND LIMITATIONS OF DATA

Local Government Finances

The Local Government Sample. The sample of local

governments is drawn from the 1987 Census of Governments and consists of certain local governments taken

with certainty plus a sample below the certainty level. Units

in the certainty group are: all county governments with a

population greater than 50,000; all city and township

governments with populations greater than 25,000; all

school district governments with enrollments greater than

5,000; and certain specialized classes of governments

such as school districts providing higher education and

special districts providing transit services.

The remaining sampled units were selected with probability proportional to their financial activity. This criterion

was applied first for each county area having 100,000 or

more population and then for the balance of local governments in each State.

General-purpose governments. This annual survey assembled

information for a sample of county, city, and township

governments. The initial data collection phase used three

methods to obtain data: mail canvass, field compilation,

and central collection from State sources. Trained Census

representatives compiled data for the 78 largest, most

important county governments—generally those with a

population of 500,000 or more—and the 52 largest city

governments—those with a population of 300,000 or more.

The balance of the county government data and city and

township data was sought from cooperative Census BureauState arrangements or through mail canvass efforts.

The mail canvass involved the use of detailed census

schedules with related reporting instructions. Census examiners reviewed the mail reports intensively and used extensive correspondence to supplement and verify incomplete

and questionable information. In significant cases where

returns of acceptable data could not be obtained by mail

canvass or from available published sources, Census

agents visited county and city government offices to obtain

the basic statistics or important missing information.

A central data collection system existed for county

governments in 23 states:

Alaska

Arizona

Arkansas

California

Florida

Georgia

Indiana

Kansas

Kentucky

Maryland

Michigan

Montana

Nebraska

Nevada

New York

North Carolina

Oregon

South Carolina

Utah

Washington

West Virginia

Wisconsin

Wyoming

The methodology used in each instance and the extent

of the available data varied widely. As with mail canvass

questionnaires, the basic financial data sometimes needed

supplementation for such items as debt, assets, particular

functional expenditures or revenue items. Census staff

obtained these supplementary data from special tabulations in other state offices, printed reports, secondary

sources, or supplemental mailings directly to the county

governments.

Through these efforts only a minor percentage of the

county data file, representing nearly all quite small county

governments, remained incomplete.

If data for the 1991 fiscal year data were available, they

were made part of the 1992 data file.

Individuals desiring more detailed information about the

precise application of this methodology should contact the

Governments Division, U.S. Bureau of the Census.

Review Procedures

All schedules—mail canvass, those compiled by Censustrained enumerators from official sources, field enumerated, and centrally collected — were examined for evidence of completeness, internal consistency, and a reasonable

relation to figures reported for earlier periods. In addition to

the manual review, a computerized edit checked for impossible or improbable entries and identified in detail the

differences with prior data.

These procedures were designed to achieve, for the

data reported here, a high standard of completeness and

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accuracy. Undoubtedly, however, some mistakes and inconsistencies of official reporting, or of Census Bureau handling of particular items, have escaped detection. Please

inform the Governments Division, U.S. Bureau of the

Census if the tables or data tapes reveal potential problems.

Population Data

Population data used in this report, both as an exhibit

and in calculating per capita amounts are from the 1990

Census of Population and Housing, April 1, 1990.

Derivative Statistics

This report shows computations that use financial data

in combination with population. These statistics on ‘‘per

capita’’ make excellent tools for comparative analyses.

Before initiating this type of study, however, refer to the

portions of this text that focus on some of the difficulties

inherent in this type of comparability study (for example,

the allocation of government responsibility).

The calculations themselves use population data for

1990. In doing the arithmetic computations for per capita

data, all original finance amounts were rounded to the

nearest thousand and populations were in whole numbers.

Statistical Nature of Data

Finance amounts presented in this publication are statistical in nature and do not represent an accounting

statement. Therefore, a difference between an individual

government’s total revenues and expenditures does not

necessarily indicate a ‘‘budget’’ surplus or deficit. Large

capital outlay expenditures, debt issuance or retirement,

changes in cash and security holdings, or the existence of

a retirement system are all factors that might have an

important influence on the balance between revenues and

expenditures.

Statistical Reliability

The statistics in this report that are based wholly or

partly on data from the sample are apt to differ somewhat

from the results of a survey covering all governments but

otherwise conducted using the same schedules and procedures. Estimates based on a sample survey are subject

to sampling variability. The particular sample used is one of

a large number of all possible samples of the same size

that could have been selected using the same sample

design. Each of the possible samples would yield somewhat different results. The standard error is a measure of

the variation among the estimates from all possible samples

and thus is a measure of the precision with which an

estimate from a particular sample approximates the average result of all possible samples.

The sample estimate and the estimated standard error

can be used to construct interval estimates with prescribed

confidence that the interval includes the result from a

complete enumeration of all government units. For example,

a 90-percent confidence interval can be constructed by

adding 1.6 times the estimated standard error to the

estimate and subtracting 1.6 times the estimated standard

error from the estimate. If intervals were constructed in

such a manner for all possible samples of the same design

and size, about 90 percent of them would include the

complete enumeration statistic.

In this report, all comparisons (e.g., year-to-year, Stateto-State, etc.) are made at the 90-percent confidence

level. In order to make such comparisons, a 90-percent

confidence interval should be constructed around the

difference in the two estimates. For example, an increase

between two years can be tested by constructing a 90-percent

confidence interval about the difference in the first year’s

estimate and the second year’s estimate. The hypothesis

that the two estimates are the same would be rejected if

the confidence interval about the difference does not

include zero. A statement could then be made about an

increase or decrease.

State government finance data are not subject to sampling; consequently, State-local aggregates shown here for

individual States are more reliable (on a relative standard

error basis) than the local government estimates they

include. Nationwide estimates of local government finance

items and totals in this report are based upon summations

of State-by-State data; consequently, these estimates are

more reliable than the State-area data. Estimates of major

United States totals for local governments are subject to a

computed sampling variability of less than one-half of 1

percent and other local government totals are generally

subject to sampling variability of less than 1 percent.

Estimates of major county government totals for each

state are generally subject to sampling error of 3 percent

or less. Relative standard errors of more detailed revenue

and expenditure items may be considerably higher, but

generally under 10 percent.

The estimates are also subject to the inaccuracies in

classification, response, and processing which would occur

if a complete census had been conducted under the same

conditions as the sample. Every effort was made to keep

such errors to a minimum through care in examining,

editing, and tabulating the data submitted by government

officials.

Appendix E of Government Finances: 1991-92 contains

the relative standard errors of major financial variables for

each State. Table E-1 contains relative standard errors for

State and local government estimates; Table E-2, relative

standard errors for county government estimates; and

xi
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Table E-3, relative standard errors for municipal government estimates. The relative standard error is the estimated standard error expressed as a percent of the

estimated total or proportion.

County Governments and County Areas

Data in this report relate only to county governments

and their dependent agencies and do not include amounts

for other local governments in the same geographic location. For example, county government expenditure figures

for education do not include spending by separate school

districts that administer public schools within many county

areas. Variations in the assignment of governmental

responsibility—especially important in the areas of public

welfare, health, hospitals, public housing — also have an

important effect upon reported amounts of county expenditure, revenue, and debt.

Interstate comparisons should also take the allocation

of governmental responsibilities into account. Refer to the

section on ‘‘Individual State Descriptions,’’ in Volume 1,

Government Organization (1992 Census of Governments)

for a state-by-state explanation of the legal structure of

local government. Table 50 in the Compendium of Government Finances (Volume 4, No. 5, 1992 Census of

Governments) will provide an aggregation of local government finances within the geographic boundaries of individual county areas, a data arrangement that reduces the

effect of variable assignments of responsibility for local

governments.

DATA IN ELECTRONIC FORMAT

The Census Bureau makes available on magnetic tape

the data used for this publication. Providing much greater

detail than is published, the two available formats are

92SAM (formerly File A), individual State and local government records; and 92EST (formerly File B), 416 summary

records for State and local governments by State, level,

and type of government. For further information, write to

Customer Services Branch, Data User Services Division,

U.S. Bureau of the Census, Washington, DC 20233 (telephone 301-457-4100).

MEANING OF SYMBOLS

The symbols in the tables have the following meanings:

- Represents zero or rounds to zero.

NA Not available.

X Not applicable.

xii
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Table 1. Summary of County Government Finances: 1988-89 to 1991-92

[Dollar amounts in millions. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item 1991-92 1990-91 1989-90 1988-89

Percent

change

1990-91 to

1991-92

Percent

distribution

1991-92

1 2 3 45 6

REVENUE

Revenue --------------------------------------------------------------------- 152 528 142 107 132 968 119 836 7.3 (X)

General revenue, total ----------------------------------------------------------------- 146 495 137 223 127 908 115 459 6.8 100.0

Intergovernmental revenue ---------------------------------------------------------- 54 398 49 863 46 086 41 647 9.1 37.1

From State governments --------------------------------------------------------- 48 936 44 535 41 358 37 401 9.9 33.4

General local government support 5 ---------------------------------------------- 107 4 991 4 731 4 424 2.3 3.5

From Federal Government -------------------------------------------------------- 3 070 3 058 2 780 2 546 .4 2.1

From local governments ---------------------------------------------------------- 2 392 2 271 1 948 1 700 5.3 1.6

General revenue from own sources 92 -------------------------------------------------- 098 87 360 81 822 73 812 5.4 62.9

Taxes -------------------------------------------------------------------------- 54 926 52 154 48 750 44 196 5.3 37.5

Property---------------------------------------------------------------------- 40 808 38 610 35 723 32 232 5.7 27.9

General sales----------------------------------------------------------------- 8 198 7 950 7 593 6 884 3.1 5.6

Selective sales---------------------------------------------------------------- 1 957 1 750 1 583 1 494 11.8 1.3

Income----------------------------------------------------------------------- 1 541 1 513 1 465 1 303 1.9 1.1

Other ------------------------------------------------------------------------ 2 422 2 330 2 386 2 283 3.9 1.7

Charges and miscellaneous ------------------------------------------------------- 37 171 35 206 33 072 29 617 5.6 25.4

Current charges--------------------------------------------------------------- 24 139 21 889 20 056 17 831 10.3 16.5

Sewerage------------------------------------------------------------------ 1 346 1 256 1 165 1 071 7.2 .9

Hospitals ------------------------------------------------------------------ 10 520 9 691 9 099 8 214 8.6 7.2

Education------------------------------------------------------------------ 1 256 1 100 983 899 14.2 .9

Interest earnings -------------------------------------------------------------- 8 406 8 959 9 053 8 155 -6.2 5.7

Special assessments ---------------------------------------------------------- 836 696 666 605 20.1 .6

Sale of property--------------------------------------------------------------- 168 141 138 165 19.1 .1

Other and unallocable --------------------------------------------------------- 3 622 3 523 3 158 2 859 2.8 2.5

Utility revenue ------------------------------------------------------------------------ 1 736 1 613 1 487 1 412 7.6 100.0

Electric power---------------------------------------------------------------------- 132 130 107 115 1.5 7.6

Water supply----------------------------------------------------------------------- 1 424 1 323 1 224 1 151 7.6 82.0

Transit system --------------------------------------------------------------------- 165 147 141 133 12.2 9.5

Gas supply ------------------------------------------------------------------------ 15 14 14 14 7.1 .9

Liquor store revenue ------------------------------------------------------------------ 259 287 258 252 -9.8 (X)

Employee retirement ------------------------------------------------------------------ 4 038 2 984 3 315 2 713 35.3 (X)

EXPENDITURE

Expenditure------------------------------------------------------------------ 153 404 144 203 132 210 119 274 6.4 100.0

Expenditure by character and object:

Intergovernmental expenditure ------------------------------------------------------- 7 487 6 224 6 448 5 311 20.3 4.9 Direct expenditure ------------------------------------------------------------------ 145 917 137 979 125 761 113 963 5.8 95.1 Current operation ---------------------------------------------------------------- 109 211 102 308 93 336 84 426 6.7 71.2 Capital outlay-------------------------------------------------------------------- 16 289 16 430 14 461 12 940 -.9 10.6 Construction ------------------------------------------------------------------ 11 727 11 947 10 619 9 474 -1.8 7.6 Other ------------------------------------------------------------------------ 4 563 4 483 3 843 3 466 1.8 3.0

Interest on debt ----------------------------------------------------------------- 8 930 8 552 8 326 7 807 4.4 5.8

Assistance and subsidies --------------------------------------------------------- 9 644 9 016 8 102 7 448 7.0 6.3

Insurance benefits and repayments 1 ------------------------------------------------ 842 1 673 1 535 1 342 10.1 1.2

Expenditure by function:

General expenditure ---------------------------------------------------------------- 148 268 139 267 127 626 115 112 6.5 100.0

Intergovernmental expenditure 7 ---------------------------------------------------- 487 6 224 6 448 5 311 20.3 5.0

Direct general expenditure -------------------------------------------------------- 140 781 133 043 121 178 109 801 5.8 95.0

Capital outlay ----------------------------------------------------------------- 15 253 15 332 13 467 12 014 -.5 10.3

Other ------------------------------------------------------------------------ 125 528 117 711 107 710 97 787 6.6 84.7

Education services:

Education -------------------------------------------------------------------- 20 180 19 821 18 395 16 677 1.8 13.6

Capital outlay -------------------------------------------------------------- 1 842 1 722 1 633 1 312 7.0 1.2

Libraries---------------------------------------------------------------------- 1 342 1 304 1 172 1 039 2.9 .9

Social services and income maintenance:

Public welfare----------------------------------------------------------------- 22 767 20 171 18 114 16 387 12.9 15.4

Cash assistance payments 9 -------------------------------------------------- 644 9 016 8 102 7 448 7.0 6.5

Medical vendor payments --------------------------------------------------- 915 863 765 652 6.0 .6

Other --------------------------------------------------------------------- 12 208 10 291 9 247 8 287 18.6 8.2

Hospitals --------------------------------------------------------------------- 15 434 14 164 13 018 11 793 9.0 10.4

Own ---------------------------------------------------------------------- 14 584 13 568 12 417 11 284 7.5 9.8

Capital outlay------------------------------------------------------------ 634 683 680 649 -7.2 .4

Other --------------------------------------------------------------------- 850 597 601 510 42.4 .6

Health ----------------------------------------------------------------------- 10 289 9 362 8 791 7 161 9.9 6.9

Transportation:

Highways--------------------------------------------------------------------- 10 198 10 246 9 415 8 872 -.5 6.9

Capital outlay -------------------------------------------------------------- 3 161 3 438 3 009 2 824 -8.1 2.1

Air transportation-------------------------------------------------------------- 1 707 1 606 1 218 1 243 6.3 1.2

Parking facilities--------------------------------------------------------------- 73 69 58 60 5.8 – Water transport and terminals 138 -------------------------------------------------- 79 97 72 74.7 .1 Transit subsidies -------------------------------------------------------------- 613 610 662 579 .5 .4

Public safety:

Police protection -------------------------------------------------------------- 8 012 7 382 6 693 6 082 8.5 5.4 Fire protection ---------------------------------------------------------------- 1 895 1 822 1 647 1 456 4.0 1.3 Correction -------------------------------------------------------------------- 8 287 7 447 6 590 5 695 11.3 5.6 Protective inspection and regulation 450 --------------------------------------------- 441 414 367 2.0 .3

Environment and housing:

Sewerage -------------------------------------------------------------------- 2 386 2 404 2 117 1 945 -.7 1.6 Capital outlay -------------------------------------------------------------- 1 004 1 130 911 912 -11.2 .7 Solid waste management ------------------------------------------------------ 2 673 2 386 2 014 1 763 12.0 1.8 Parks and recreation ---------------------------------------------------------- 2 779 2 830 2 487 2 207 -1.8 1.9 Capital outlay -------------------------------------------------------------- 706 889 715 566 -20.6 .5 Housing and community development 1 ------------------------------------------- 283 1 214 1 067 963 5.7 .9

Capital outlay -------------------------------------------------------------- 184 233 200 199 -21.0 .1

Natural resources ------------------------------------------------------------- 1 532 1 371 1 314 1 119 11.7 1.0

See footnotes at end of table.

GOVERNMENT FINANCES SUMMARY 1
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Table 1. Summary of County Government Finances: 1988-89 to 1991-92mCon.

[Dollar amounts in millions. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item 1991-92 1990-91 1989-90 1988-89

Percent

change

1990-91 to

1991-92

Percent

distribution

1991-92

1 2 3 45 6

EXPENDITUREmCon.

Expenditure by functionmCon.

General expendituremCon.

Government administration:

Financial administration -------------------------------------------------------- 3 766 3 613 3 363 3 213 4.2 2.5

Judicial and legal-------------------------------------------------------------- 7 521 7 052 6 421 5 686 6.7 5.1

General public buildings-------------------------------------------------------- 2 404 2 317 2 182 1 927 3.8 1.6

Other ------------------------------------------------------------------------ 3 019 2 896 2 728 2 502 4.2 2.0

Interest on general debt ---------------------------------------------------------- 8 610 8 223 7 976 7 502 4.7 5.8

General expenditure, n.e.c. ------------------------------------------------------- 10 911 10 435 9 673 8 802 4.6 7.4

Utility expenditure ------------------------------------------------------------------ 3 074 3 012 2 825 2 601 2.1 100.0

Electric power ------------------------------------------------------------------- 144 136 132 139 5.9 4.7

Water supply -------------------------------------------------------------------- 2 070 2 055 1 984 1 786 .7 67.4

Transit system------------------------------------------------------------------- 830 808 695 661 2.7 27.0

Gas supply---------------------------------------------------------------------- 30 13 15 15 130.8 1.0

Liquor store expenditure------------------------------------------------------------- 220 250 224 219 -12.0 (X)

Employee retirement ---------------------------------------------------------------- 1 842 1 673 1 535 1 342 10.1 (X)

ExhibitmSalaries and wages------------------------------------------------------------ 53 766 50 992 46 843 43 461 5.4 35.0

INDEBTEDNESS AND DEBT TRANSACTIONS

Debt outstanding at end of fiscal year 129 ---------------------------------------- 760 121 755 116 029 110 036 6.6 100.0

Long-term debt outstanding ------------------------------------------------------------ 123 800 117 041 112 813 107 174 5.8 95.4 Full faith and credit ----------------------------------------------------------------- 36 937 35 097 32 614 30 819 5.2 28.5 Nonguaranteed--------------------------------------------------------------------- 86 862 81 944 80 199 76 355 6.0 66.9 Short-term debt outstanding ------------------------------------------------------------ 5 961 4 714 3 216 2 862 26.5 4.6

Long-term debt for selected functions:

Public debt for private purposes 58 ------------------------------------------------------ 253 56 061 56 010 54 524 3.9 44.9 Water supply----------------------------------------------------------------------- 4 967 5 122 4 904 4 347 -3.0 3.8 Education-------------------------------------------------------------------------- 4 818 4 640 4 418 3 678 3.8 3.7 Electric power---------------------------------------------------------------------- 217 364 371 313 -40.4 .2 Transit system --------------------------------------------------------------------- 188 198 124 172 -5.1 .1 Gas supply ------------------------------------------------------------------------ 6 6 7 6– –

Long-term debt issued ----------------------------------------------------------------- 16 775 11 589 13 133 13 446 44.7 100.0 General --------------------------------------------------------------------------- 15 963 11 022 12 472 12 683 44.8 95.2 Utility------------------------------------------------------------------------------ 812 567 661 763 43.2 4.8

Long-term debt retired ----------------------------------------------------------------- 11 138 8 470 8 632 7 985 31.5 100.0 General --------------------------------------------------------------------------- 10 493 8 158 8 185 7 587 28.6 94.2 Utility------------------------------------------------------------------------------ 645 312 446 398 106.7 5.8

CASH AND SECURITY HOLDINGS

Total, end of fiscal year 147 ------------------------------------------------------ 284 138 217 135 155 126 844 6.6 100.0

Employee retirement ------------------------------------------------------------------ 34 198 30 821 28 404 25 310 11.0 23.2

Other -------------------------------------------------------------------------------- 113 086 107 395 106 751 101 534 5.3 76.8

By purpose:

Offsets to debt ------------------------------------------------------------------ 63 553 60 822 61 018 59 300 4.5 56.2

Bond funds --------------------------------------------------------------------- 12 754 12 570 12 395 11 408 1.5 11.3

Other --------------------------------------------------------------------------- 36 779 34 003 33 338 30 826 8.2 32.5

Note: These data are estimates subject to sampling variation. In particular, estimates here for components not appearing in tables 2 through 4 are based upon a limited sample and may

be subject to relatively sizable sampling variations. Minor corrections of less than 1 percent are not reflected in this table.

2 SUMMARY GOVERNMENT FINANCES
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Table 2. Finances of County Governments by Population-Size Groups: 1991-92

[Million dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Counties having a 1990 population ofm

All counties

1,000,000 or more500,000 to

999,999

300,000 to

499,999

200,000 to

299,999

150,000 to

199,999

100,000 to

149,999

Less than

100,000

1 2 34567 8

Number of counties, 1990 3 ---------------------------------- 043 25 55 61 75 64 138 2 625

Population, 1990 (in thousands) 224 ---------------------------- 924 50 116 37 711 23 702 18 482 11 053 16 824 67 036

Revenue 152 ----------------------------------------- 528 41 822 30 325 14 521 11 069 6 726 9 727 38 338

General revenue 146 ------------------------------------------ 495 39 192 29 256 14 022 10 759 6 524 9 531 37 211

Intergovernmental revenue 54 ------------------------------ 398 17 991 9 321 4 794 3 354 2 256 3 554 13 128

From Federal Government 3 ---------------------------- 070 834 604 242 258 144 212 776

From State governments 48 ----------------------------- 936 16 331 8 194 4 370 2 938 2 033 3 233 11 837

General local government support 5 ------------------ 107 1 512 888 474 352 222 388 1 271

From local governments 2 ------------------------------ 392 826 523 182 158 78 109 516

General revenue from own sources 92 ---------------------- 098 21 201 19 935 9 228 7 405 4 268 5 977 24 084

Taxes 54 ---------------------------------------------- 926 12 819 13 122 5 717 4 164 2 726 3 295 13 083

Property 40 ------------------------------------------ 808 10 559 9 153 4 216 3 085 1 904 2 431 9 460

General sales 8 ------------------------------------- 198 1 323 1 854 989 759 383 536 2 354

Selective sales 1 ------------------------------------ 957 533 621 167 135 102 79 320

Income 1 ------------------------------------------- 541 – 761 133 – 204 103 340

Other 2 -------------------------------------------- 422 404 733 211 184 134 146 610

Current charges 24 ------------------------------------- 139 5 049 4 232 2 232 2 257 913 1 821 7 635

Miscellaneous revenue 13 ------------------------------- 033 3 333 2 580 1 279 983 629 861 3 368

Utility revenue 1 -------------------------------------------- 736 315 505 218 170 96 99 333

Liquor store revenue 259 -------------------------------------- – 136 21 20 9 33 40

Employee retirement 4 -------------------------------------- 038 2 315 1 163 259 120 97 64 20

Expenditure 153 -------------------------------------- 404 41 466 30 632 14 768 11 243 6 945 9 978 38 372

By character and object:

Intergovernmental 7 -------------------------------------- 487 1 779 2 199 696 458 350 398 1 607

To State governments 3 -------------------------------- 298 1 369 753 280 180 102 153 461

To local governments 4 -------------------------------- 166 387 1 446 416 279 249 245 1 144

Current operation 109 --------------------------------------- 211 26 891 21 074 10 375 8 598 5 071 7 420 29 782

Capital outlay 16 ------------------------------------------ 289 4 081 3 574 1 670 1 154 826 1 177 3 807

Construction 11 ----------------------------------------- 727 2 993 2 817 1 116 850 586 876 2 489

Assistance and subsidies 9 -------------------------------- 644 5 158 1 598 1 094 363 252 419 760

Interest on debt 8 ---------------------------------------- 930 2 496 2 104 808 624 396 539 1 963

Insurance benefits and repayments 1 ----------------------- 842 1 061 516 125 46 49 26 19

ExhibitmSalaries and wages 53 ----------------------------- 766 13 056 10 785 4 948 4 122 2 601 3 682 14 572

General expenditure 148 --------------------------------------- 268 39 591 29 643 14 330 10 904 6 713 9 735 37 352

Current expenditure 133 ------------------------------------- 015 35 728 26 362 12 724 9 835 5 966 8 663 33 737

Intergovernmental expenditure 7 ------------------------ 487 1 779 2 199 696 458 350 398 1 607

Capital outlay 15 ------------------------------------------ 253 3 863 3 281 1 606 1 069 747 1 072 3 615

General expenditure by function:

Education services:

Education 20 ------------------------------------------- 180 1 106 4 724 2 009 1 579 1 360 1 818 7 584

Elementary and secondary education 17 ---------------- 915 910 4 082 1 679 1 332 1 195 1 630 7 087

Higher education 2 ---------------------------------- 265 196 642 330 247 165 187 498

Libraries 1 -------------------------------------------- 342 253 320 201 147 89 83 249

Social services and income maintenance:

Public welfare 22 --------------------------------------- 767 9 189 3 998 2 455 1 434 848 1 317 3 526

Hospitals 15 -------------------------------------------- 434 5 169 2 547 839 1 117 254 840 4 668

Health 10 ---------------------------------------------- 289 3 020 1 876 1 030 850 480 754 2 279

Transportation:

Highways 10 ------------------------------------------- 198 1 448 1 300 913 699 476 726 4 636

Capital outlay 3 ------------------------------------- 161 657 664 325 256 134 185 940

Air transportation 1 ------------------------------------ 707 915 443 74 38 32 85 120

Parking facilities 73 ------------------------------------- 22 31 16 – 3 – 1

Other 751 ----------------------------------------------- 188 433 20 15 71 10 14

Public safety:

Police protection 8 ------------------------------------- 012 2 522 1 359 703 583 414 517 1 914

Fire protection 1 --------------------------------------- 895 520 572 194 121 106 98 284

Correction 8 ------------------------------------------- 287 2 947 1 792 844 635 377 445 1 247

Protective inspection and regulation 450 ------------------- 103 92 69 39 31 35 81

Environment and housing:

Natural resources 1 ------------------------------------ 532 691 195 114 55 47 61 369

Sewerage 2 ------------------------------------------- 386 685 731 341 146 109 165 209

Capital outlay 1 ------------------------------------- 004 290 308 147 32 51 83 93

Solid waste management 2 ----------------------------- 673 581 599 261 219 126 199 688

Parks and recreation 2 --------------------------------- 779 746 907 339 199 119 133 336

Housing and community development 1 ------------------ 283 494 329 95 86 52 52 175

Government administration:

Financial administration 3 ------------------------------- 766 826 634 374 324 205 243 1 160

Judicial and legal 7 ------------------------------------ 521 3 074 1 390 723 480 270 420 1 164

General public buildings 2 ------------------------------ 404 478 469 253 223 118 161 702

Other 3 ----------------------------------------------- 019 394 384 381 279 174 247 1 160

Interest on general debt 8 --------------------------------- 610 2 452 2 009 744 595 365 530 1 915

General expenditure, n.e.c. 10 ------------------------------ 911 1 768 2 510 1 338 1 039 586 797 2 873

Utility expenditure 3 ----------------------------------------- 074 814 791 297 275 175 188 534

Liquor store expenditure 220 ----------------------------------- – 115 16 18 8 28 35

Employee retirement 1 -------------------------------------- 842 1 061 516 125 46 49 26 19

Debt outstanding 129 -------------------------------- 760 37 443 30 471 12 948 9 283 5 665 8 200 25 750

Long-term 123 ------------------------------------------------ 800 33 542 29 648 12 537 9 033 5 599 8 077 25 364

Full faith and credit 36 ------------------------------------- 937 9 486 10 272 4 095 3 045 1 870 1 941 6 228

Nonguaranteed 86 ----------------------------------------- 862 24 056 19 377 8 442 5 988 3 729 6 136 19 134

Short-term 5 ------------------------------------------------ 961 3 901 823 411 250 66 123 387

Utility debt only 5 ------------------------------------------- 377 900 1 592 879 445 442 165 954

Long-term debt issued 16 ------------------------------------- 775 3 992 4 907 2 204 1 475 1 037 1 298 1 862

Long-term debt retired 11 ------------------------------------- 138 2 330 3 538 1 222 864 515 507 2 162

Cash and security holdings 147 ----------------------- 284 48 363 32 400 13 381 9 410 6 160 7 867 29 703

ExhibitmCounty contribution to own retirement systems 1 ------- 365 791 369 92 33 39 22 19

Note: See text on fiscal years covered. Size classifications based on 1986 populations; counties distributed according to their 1990 estimated population. Selection of counties in tables 5

and 6 based on 1988 populations. Table 7 selection based on 1986 populations.

GOVERNMENT FINANCES SUMMARY 3
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Table 3. Per Capita Amounts of County Government Finance Items by Population-Size

Groups: 1991-92

[Dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Counties having a 1990 population ofm

All counties

1,000,000 or

more

500,000 to

999,999

300,000 to

499,999

200,000 to

299,999

150,000 to

199,999

100,000 to

149,999

Less than

100,000

1 2 34567 8

Revenue 679.64 ----------------------------------------- 834.51 1 581.28 611.71 597.25 608.32 577.31 140.83

General revenue 652.83 ------------------------------------------ 782.02 757.19 590.68 580.49 590.03 565.62 571.72 Intergovernmental revenue 241.64 ------------------------------ 358.99 237.69 201.91 181.99 203.98 210.78 200.58 From Federal Government 13.63 ---------------------------- 16.63 14.99 9.95 13.98 13.04 12.68 12.15 From State governments 217.36 ----------------------------- 325.87 208.99 184.36 159.47 183.85 191.61 180.58 General local government support 22.83 ------------------ 30.17 22.79 20.01 19.06 20.05 22.87 19.83 From local governments 10.65 ------------------------------ 16.49 13.71 7.60 8.55 7.09 6.50 7.86

General revenue from own sources 411.19 ---------------------- 423.03 519.50 388.76 398.50 386.05 354.84 371.13 Taxes 245.72 ---------------------------------------------- 255.78 340.02 241.15 225.09 246.60 195.68 204.87 Property 182.61 ------------------------------------------ 210.68 236.40 177.85 166.79 172.19 144.31 148.73 General sales 36.69 ------------------------------------- 26.40 47.71 41.72 41.04 34.64 31.88 36.77 Selective sales 8.73 ------------------------------------ 10.64 16.44 7.04 7.32 9.24 4.70 4.87 Income 6.89 ------------------------------------------- – 20.19 5.63 – 18.42 6.13 5.19 Other 10.81 -------------------------------------------- 8.06 19.28 8.92 9.95 12.11 8.66 9.32 Current charges 107.42 ------------------------------------- 100.74 111.44 94.02 120.71 82.62 108.22 115.12 Miscellaneous revenue 58.05 ------------------------------- 66.51 68.04 53.58 52.70 56.84 50.94 51.14

Utility revenue 7.70 -------------------------------------------- 6.29 13.39 9.21 9.18 8.67 5.90 4.90 Liquor store revenue 1.15 -------------------------------------- – 2.74 .89 1.10 .83 1.98 1.06 Employee retirement 17.96 -------------------------------------- 46.20 807.96 10.93 6.48 8.79 3.80 -436.86

Expenditure 683.68 -------------------------------------- 827.41 1 203.84 621.76 603.09 627.16 591.16 360.26

By character and object:

Intergovernmental 33.46 -------------------------------------- 35.49 57.74 29.43 24.77 31.70 23.66 24.84 To State governments 14.74 -------------------------------- 27.32 19.57 11.83 9.69 9.19 9.08 7.39 To local governments 18.61 -------------------------------- 7.71 38.17 17.60 15.07 22.51 14.58 17.45 Current operation 486.60 --------------------------------------- 536.58 551.44 437.20 459.79 457.66 440.67 453.93 Capital outlay 72.57 ------------------------------------------ 81.44 92.56 69.42 62.82 74.73 68.40 59.17 Construction 52.26 ----------------------------------------- 59.73 72.45 47.30 46.29 52.97 50.71 38.99 Assistance and subsidies 43.04 -------------------------------- 102.92 41.65 46.17 19.62 22.84 24.88 12.29 Interest on debt 39.82 ---------------------------------------- 49.79 55.22 34.28 33.59 35.81 31.99 29.99 Insurance benefits and repayments 8.19 ----------------------- 21.18 405.23 5.26 2.50 4.43 1.56 -219.98 ExhibitmSalaries and wages 237.74 ----------------------------- 260.51 277.10 208.63 222.67 235.22 218.61 218.26

General expenditure 660.85 --------------------------------------- 789.99 775.34 603.29 584.75 606.17 576.79 571.34 Current expenditure 592.89 ------------------------------------- 712.90 690.55 536.55 526.50 538.61 514.61 515.05 Intergovernmental expenditure 33.46 ------------------------ 35.49 57.74 29.43 24.77 31.70 23.66 24.84 Capital outlay 67.96 ------------------------------------------ 77.09 84.78 66.74 58.25 67.56 62.18 56.29

General expenditure by function: Education services: Education 89.73 ------------------------------------------- 22.07 123.46 84.78 82.72 123.08 108.03 114.93 Elementary and secondary education 81.44 ---------------- 17.94 107.23 71.39 71.34 114.08 100.91 110.48 Higher education 10.07 ---------------------------------- 3.91 17.02 13.94 13.37 14.95 11.13 7.42

Libraries 6.02 -------------------------------------------- 5.06 8.17 8.46 7.85 8.07 4.93 4.09

Social services and income maintenance:

Public welfare 101.71 --------------------------------------- 183.36 103.67 103.53 77.41 76.64 78.32 55.61

Hospitals 68.58 -------------------------------------------- 103.14 67.55 35.41 60.43 23.03 49.95 69.49

Health 46.10 ---------------------------------------------- 60.26 47.89 43.33 45.80 43.36 44.83 36.34

Transportation:

Highways 45.30 ------------------------------------------- 28.90 34.46 38.59 37.68 42.84 42.94 69.12

Capital outlay 14.06 ------------------------------------- 13.11 17.60 13.82 13.89 12.07 10.81 14.06

Air transportation 7.58 ------------------------------------ 18.25 11.75 3.13 2.08 2.93 5.04 1.77

Parking facilities .33 ------------------------------------- .43 .82 .67 .02 .23 .01 .02

Other 3.34 ----------------------------------------------- 3.75 11.49 .86 .81 6.42 .57 .20

Public safety:

Police protection 35.71 ------------------------------------- 50.33 35.39 29.61 31.12 37.37 30.61 29.39

Fire protection 8.43 --------------------------------------- 10.37 15.14 8.12 6.28 9.61 5.81 4.36

Correction 36.97 ------------------------------------------- 58.80 47.00 35.46 34.25 33.84 25.32 19.73

Protective inspection and regulation 2.03 ------------------- 2.05 2.22 2.93 2.09 2.79 2.10 1.44

Environment and housing:

Natural resources 6.84 ------------------------------------ 13.78 5.08 4.78 2.98 4.24 3.59 5.68

Sewerage 10.62 ------------------------------------------- 13.66 19.38 14.39 7.66 9.89 9.81 3.22

Capital outlay 4.46 ------------------------------------- 5.79 8.18 6.20 1.71 4.59 4.91 1.39

Solid waste management 11.95 ----------------------------- 11.59 15.47 11.01 11.81 11.43 11.86 10.70

Parks and recreation 12.38 --------------------------------- 14.89 23.88 14.28 10.69 10.81 7.87 5.20

Housing and community development 5.71 ------------------ 9.85 8.71 4.04 4.65 4.73 3.10 2.63

Government administration:

Financial administration 16.79 ------------------------------- 16.49 16.51 15.49 17.43 18.39 14.37 17.78

Judicial and legal 33.47 ------------------------------------ 61.35 36.69 30.41 25.90 24.19 24.85 17.68

General public buildings 10.74 ------------------------------ 9.54 12.22 10.40 12.00 10.63 9.37 10.93

Other 10.75 ----------------------------------------------- .01 – .05 .04 – .02 36.04

Interest on general debt 38.39 --------------------------------- 48.93 52.71 31.58 32.05 33.01 31.50 29.22

General expenditure, n.e.c. 48.69 ------------------------------ 35.27 65.78 55.96 56.06 52.92 47.32 44.15

Utility expenditure 13.66 ----------------------------------------- 16.24 20.98 12.52 14.89 15.84 11.13 7.95 Liquor store expenditure .98 ----------------------------------- – 2.30 .69 .95 .72 1.68 .94 Employee retirement 8.19 -------------------------------------- 21.18 405.23 5.26 2.50 4.43 1.56 -219.98

Debt outstanding 580.18 -------------------------------- 747.12 793.07 516.84 502.83 504.17 448.45 424.92

Long-term 553.67 ------------------------------------------------ 669.28 771.25 499.44 489.29 498.23 441.14 419.17 Full faith and credit 164.25 ------------------------------------- 189.27 259.47 167.76 165.06 169.21 115.44 101.96 Nonguaranteed 389.42 ----------------------------------------- 480.01 511.78 331.67 324.23 329.02 325.70 317.20 Short-term 26.50 ------------------------------------------------ 77.84 21.83 17.40 13.54 5.95 7.31 5.75 Utility debt only 23.94 ------------------------------------------- 17.96 42.18 37.07 24.20 39.96 9.84 14.35

Long-term debt issued 74.55 ------------------------------------- 79.66 129.92 73.77 73.08 93.81 77.06 36.47 Long-term debt retired 49.52 ------------------------------------- 46.49 93.83 51.31 45.96 46.57 30.18 32.56

Cash and security holdings 1 ----------------------- 606.23 955.37 8 691.21 565.38 508.96 549.00 448.65 -757.42

ExhibitmCounty contribution to own retirement systems 6.03 ------- 15.78 475.96 3.88 1.78 3.48 1.29 -262.08

Note: See text on fiscal years covered. Size classifications based on 1986 populations; counties distributed according to their 1988 populations. Selection of counties in tables 5 and 6

based on 1988 population. Table 7 selection based on 1986 populations.

4 SUMMARY GOVERNMENT FINANCES
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Table 4. Percent Distribution of County Government Finance Items by Population-Size

Groups: 1991-92

[Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Counties having a 1990 population ofm

All counties

1,000,000 or

more

500,000 to

999,999

300,000 to

499,999

200,000 to

299,999

150,000 to

199,999

100,000 to

149,999

Less than

100,000

1 2 34567 8

Revenue 100.0 ----------------------------------------- 27.4 19.9 9.5 7.3 4.4 6.4 25.4

General revenue 100.0 ------------------------------------------ 26.8 20.0 9.6 7.3 4.5 6.5 25.4 Intergovernmental revenue 100.0 ------------------------------ 33.1 17.1 8.8 6.2 4.1 6.5 24.1 From Federal Government 100.0 ---------------------------- 27.2 19.7 7.9 8.4 4.7 6.9 25.3 From State governments 100.0 ----------------------------- 33.4 16.7 8.9 6.0 4.2 6.6 24.2 General local government support 100.0 ------------------ 29.6 17.4 9.3 6.9 4.3 7.6 24.9 From local governments 100.0 ------------------------------ 34.5 21.9 7.6 6.6 3.3 4.6 21.5

General revenue from own sources 100.0 ---------------------- 23.0 21.6 10.0 8.0 4.6 6.5 26.2 Taxes 100.0 ---------------------------------------------- 23.3 23.9 10.4 7.6 5.0 6.0 23.8 Property 100.0 ------------------------------------------ 25.9 22.4 10.3 7.6 4.7 6.0 23.2 General sales 100.0 ------------------------------------- 16.1 22.6 12.1 9.3 4.7 6.5 28.7 Selective sales 100.0 ------------------------------------ 27.3 31.7 8.5 6.9 5.2 4.0 16.3 Income 100.0 ------------------------------------------- – 49.4 8.7 – 13.2 6.7 22.1 Other 100.0 -------------------------------------------- 16.7 30.3 8.7 7.6 5.5 6.0 25.2 Current charges 100.0 ------------------------------------- 20.9 17.5 9.2 9.4 3.8 7.5 31.6 Miscellaneous revenue 100.0 ------------------------------- 25.6 19.8 9.8 7.5 4.8 6.6 25.8

Utility revenue 100.0 -------------------------------------------- 18.2 29.1 12.6 9.8 5.5 5.7 19.2 Liquor store revenue 100.0 -------------------------------------- – 52.7 8.2 7.9 3.5 12.9 14.8 Employee retirement 100.0 -------------------------------------- 57.3 28.8 6.4 3.0 2.4 1.6 .5

Expenditure 100.0 -------------------------------------- 27.0 20.0 9.6 7.3 4.5 6.5 25.4

By character and object:

Intergovernmental 100.0 -------------------------------------- 23.8 29.4 9.3 6.1 4.7 5.3 21.5 To State governments 100.0 -------------------------------- 41.5 22.8 8.5 5.4 3.1 4.6 14.0 To local governments 100.0 -------------------------------- 9.3 34.7 10.0 6.7 6.0 5.9 27.5 Current operation 100.0 --------------------------------------- 24.6 19.3 9.5 7.9 4.6 6.8 27.3 Capital outlay 100.0 ------------------------------------------ 25.1 21.9 10.3 7.1 5.1 7.2 23.4 Construction 100.0 ----------------------------------------- 25.5 24.0 9.5 7.3 5.0 7.5 21.2 Assistance and subsidies 100.0 -------------------------------- 53.5 16.6 11.3 3.8 2.6 4.3 7.9 Interest on debt 100.0 ---------------------------------------- 27.9 23.6 9.0 7.0 4.4 6.0 22.0 Insurance benefits and repayments 100.0 ----------------------- 57.6 28.0 6.8 2.5 2.7 1.4 1.0 ExhibitmSalaries and wages 100.0 ----------------------------- 24.3 20.1 9.2 7.7 4.8 6.8 27.1

General expenditure 100.0 --------------------------------------- 26.7 20.0 9.7 7.4 4.5 6.6 25.2 Current expenditure 100.0 ------------------------------------- 26.9 19.8 9.6 7.4 4.5 6.5 25.4 Intergovernmental expenditure 100.0 ------------------------ 23.8 29.4 9.3 6.1 4.7 5.3 21.5 Capital outlay 100.0 ------------------------------------------ 25.3 21.5 10.5 7.0 4.9 7.0 23.7

General expenditure by function: Education services: Education 100.0 ------------------------------------------- 5.5 23.4 10.0 7.8 6.7 9.0 37.6 Elementary and secondary education 100.0 ---------------- 4.9 22.7 9.2 7.5 6.9 9.3 39.5 Higher education 100.0 ---------------------------------- 8.7 28.3 14.6 10.9 7.3 8.3 22.0

Libraries 100.0 ------------------------------------------ 18.9 23.8 14.9 10.9 6.6 6.2 18.6

Social services and income maintenance:

Public welfare 100.0 --------------------------------------- 40.4 17.6 10.8 6.3 3.7 5.8 15.5

Hospitals 100.0 -------------------------------------------- 33.5 16.5 5.4 7.2 1.6 5.4 30.2

Health 100.0 ---------------------------------------------- 29.4 18.2 10.0 8.3 4.7 7.3 22.2

Transportation:

Highways 100.0 ------------------------------------------- 14.2 12.7 9.0 6.9 4.7 7.1 45.5

Capital outlay 100.0 ------------------------------------- 20.8 21.0 10.3 8.1 4.2 5.9 29.8

Air transportation 100.0 ------------------------------------ 53.6 26.0 4.3 2.2 1.9 5.0 7.0

Parking facilities 100.0 ------------------------------------- 29.5 42.3 21.7 .6 3.5 .3 2.2

Other 100.0 ----------------------------------------------- 25.0 57.7 2.7 2.0 9.5 1.3 1.8

Public safety:

Police protection 100.0 ------------------------------------- 31.5 17.0 8.8 7.3 5.2 6.4 23.9

Fire protection 100.0 --------------------------------------- 27.4 30.2 10.2 6.4 5.6 5.2 15.0

Correction 100.0 ------------------------------------------- 35.6 21.6 10.2 7.7 4.5 5.4 15.0

Protective inspection and regulation 100.0 ------------------- 22.9 20.4 15.4 8.7 6.9 7.8 17.9

Environment and housing:

Natural resources 100.0 ------------------------------------ 45.1 12.7 7.4 3.6 3.1 4.0 24.2

Sewerage 100.0 ------------------------------------------- 28.7 30.6 14.3 6.1 4.6 6.9 8.7

Capital outlay 100.0 ------------------------------------- 28.9 30.7 14.6 3.2 5.1 8.2 9.3

Solid waste management 100.0 ----------------------------- 21.7 22.4 9.8 8.2 4.7 7.5 25.7

Parks and recreation 100.0 --------------------------------- 26.9 32.7 12.2 7.2 4.3 4.8 12.0

Housing and community development 100.0 ------------------ 38.5 25.6 7.4 6.7 4.1 4.1 13.7

Government administration:

Financial administration 100.0 ------------------------------- 21.9 16.8 9.9 8.6 5.4 6.5 30.8

Judicial and legal 100.0 ------------------------------------ 40.9 18.5 9.6 6.4 3.6 5.6 15.5

General public buildings 100.0 ------------------------------ 19.9 19.5 10.5 9.3 4.9 6.7 29.2

Other 100.0 ----------------------------------------------- 19.9 19.5 10.5 9.3 4.9 6.7 29.2

Interest on general debt 100.0 --------------------------------- 28.5 23.3 8.6 6.9 4.2 6.2 22.2

General expenditure, n.e.c. 100.0 ------------------------------ 16.2 23.0 12.3 9.5 5.4 7.3 26.3

Utility expenditure 100.0 ----------------------------------------- 26.5 25.7 9.7 9.0 5.7 6.1 17.3 Liquor store expenditure 100.0 ----------------------------------- – 52.5 7.4 8.0 3.6 12.9 15.6 Employee retirement 100.0 -------------------------------------- 57.6 28.0 6.8 2.5 2.7 1.4 1.0

Debt outstanding 100.0 -------------------------------- 28.9 23.5 10.0 7.2 4.4 6.3 19.8

Long-term 100.0 ------------------------------------------------ 27.1 23.9 10.1 7.3 4.5 6.5 20.5 Full faith and credit 100.0 ------------------------------------- 25.7 27.8 11.1 8.2 5.1 5.3 16.9 Nonguaranteed 100.0 ----------------------------------------- 27.7 22.3 9.7 6.9 4.3 7.1 22.0 Short-term 100.0 ------------------------------------------------ 65.4 13.8 6.9 4.2 1.1 2.1 6.5 Utility debt only 100.0 ------------------------------------------- 16.7 29.6 16.3 8.3 8.2 3.1 17.7

Long-term debt issued 100.0 ------------------------------------- 23.8 29.3 13.1 8.8 6.2 7.7 11.1 Long-term debt retired 100.0 ------------------------------------- 20.9 31.8 11.0 7.8 4.6 4.6 19.4

Cash and security holdings 100.0 ----------------------- 32.8 22.0 9.1 6.4 4.2 5.3 20.2

ExhibitmCounty contribution to own retirement systems 100.0 ------- 57.9 27.0 6.7 2.4 2.8 1.6 .7

Note: See text on fiscal years covered. Size classifications based on 1986 populations counties distributed according to their 1990 populations. Selection of counties in tables 5 and 6

based on 1988 population. Table 7 selection based on 1986 population.

GOVERNMENT FINANCES SUMMARY 5
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Alabama

Calhoun Etowah Jefferson Madison Mobile Montgomery Morgan Tuscaloosa

1 2 34567 8

Population, 1990 116 ----------------------------------------- 034 99 840 651 525 238 912 378 643 209 085 100 043 150 522 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30

Revenue 12 ----------------------------------------- 813 15 210 332 737 48 452 97 229 47 949 11 299 38 516

General revenue 12 ------------------------------------------ 813 15 210 306 062 46 584 97 229 45 871 11 299 38 516 Intergovernmental revenue 5 ------------------------------ 131 4 451 74 700 6 037 19 850 8 866 4 701 11 202 From Federal Government – ---------------------------- 280 5 736 1 227 1 510 84 – 149 From State governments 4 ----------------------------- 940 4 137 63 591 4 547 17 720 6 503 4 701 9 722 From local governments 191 ------------------------------ 34 5 373 263 620 2 279 – 1 331

General revenue from own sources 7 ---------------------- 682 10 759 231 362 40 547 77 379 37 005 6 598 27 314 Taxes 4 ---------------------------------------------- 943 8 012 156 019 32 139 60 486 33 837 4 754 21 677 Property 2 ------------------------------------------ 443 4 945 47 152 12 352 28 528 8 103 4 492 6 935 General sales 1 ------------------------------------- 412 – 51 717 9 228 27 894 22 601 – 10 962 Selective sales 492 ------------------------------------ 2 439 18 016 7 210 2 461 1 564 – 3 166 Income – ------------------------------------------- – ––––– – Other 596 -------------------------------------------- 628 39 134 3 349 1 603 1 569 262 614 Current charges 1 ------------------------------------- 715 2 032 58 891 6 784 10 332 712 1 218 3 696 Miscellaneous revenue 1 ------------------------------- 024 715 16 452 1 624 6 561 2 456 626 1 941

Utility and liquor store revenue – ----------------------------- – –1 868 – – – – Insurance trust revenue – ------------------------------------ – 26 675 – – 2 078 – –

Expenditure 12 -------------------------------------- 420 15 242 319 038 49 263 92 818 56 087 11 662 41 024

By character and object:

Intergovernmental 560 -------------------------------------- 1 667 27 514 8 794 4 166 9 851 100 9 889 To State governments – -------------------------------- – 137 – 1 413 – – 12 To local governments 560 -------------------------------- 1 667 27 377 8 794 2 753 9 851 100 9 877 Current operation 10 --------------------------------------- 464 12 525 238 124 35 137 62 594 27 733 10 863 24 900 Capital outlay 724 ------------------------------------------ – 40 737 4 326 21 986 14 736 676 5 054 Construction – ----------------------------------------- – 22 736 3 203 20 728 12 071 284 1 468 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 672 ---------------------------------------- 1 050 6 930 1 006 4 072 2 049 23 1 181 Insurance benefits and repayments – ----------------------- – 5 733 – – 1 718 – – ExhibitmSalaries and wages 4 ----------------------------- 077 6 777 102 171 11 371 28 693 13 901 5 140 10 457

General expenditure 12 --------------------------------------- 420 15 242 313 305 44 026 92 818 54 369 11 662 41 024 Current expenditure 11 ------------------------------------- 696 15 242 272 568 42 921 70 832 39 633 10 986 35 970 Intergovernmental expenditure 560 ------------------------ 1 667 27 514 8 794 4 166 9 851 100 9 889 Capital outlay 724 ------------------------------------------ – 40 737 1 105 21 986 14 736 676 5 054

General expenditure by function: Education services: Education 68 ------------------------------------------- – 1 074 8 644 2 229 9 220 – 130 Elementary and secondary education 68 ---------------- – 1 074 8 644 2 229 9 220 – 130 Higher education – ---------------------------------- – ––––– –

Libraries 84 -------------------------------------------- – – 207 127 718 – 632

Social services and income maintenance:

Public welfare – --------------------------------------- 883 33 088 106 2 693 686 445 36

Hospitals – -------------------------------------------- – 50 246 300 – – – –

Health 1 ---------------------------------------------- 810 1 791 53 966 2 369 12 435 3 201 327 1 515

Transportation:

Highways 3 ------------------------------------------- 278 3 849 29 637 7 228 14 712 9 055 3 674 9 373

Capital outlay – ------------------------------------- – 9 215 346 3 858 5 199 – 3 021

Air transportation – ------------------------------------ – – 25 – – – –

Parking facilities – ------------------------------------- – 157 – – – – –

Other – ----------------------------------------------- – 3 049 – – – – 56

Public safety:

Police protection 990 ------------------------------------- 1 373 15 628 6 108 8 642 4 238 2 734 2 715

Fire protection – --------------------------------------- – – 348 – – – 33

Correction 830 ------------------------------------------- 746 13 662 1 666 11 684 9 515 – 3 843

Protective inspection and regulation – ------------------- – 1 388 – 237 2 – –

Environment and housing:

Natural resources 85 ------------------------------------ 9 – 172 97 183 – 45

Sewerage – ------------------------------------------- – 31 373 – – 548 – –

Capital outlay – ------------------------------------- – 15 881 – – 548 – –

Solid waste management 173 ----------------------------- 696 4 965 2 493 923 117 14 832

Parks and recreation 59 --------------------------------- – 15 152 1 203 1 488 1 253 298 2 474

Housing and community development – ------------------ – 2 641 – – – – 1 336

Government administration:

Financial administration 1 ------------------------------- 153 957 14 464 1 791 8 825 4 298 752 3 282

Judicial and legal 438 ------------------------------------ 931 9 520 2 684 4 884 2 242 – 1 731

General public buildings 212 ------------------------------ 340 – 1 085 1 953 5 057 – –

Other 308 ----------------------------------------------- 981 4 504 1 457 984 842 752 1 271

Interest on general debt 672 --------------------------------- 1 050 6 930 849 4 072 2 049 23 1 181

General expenditure, n.e.c. 2 ------------------------------ 260 1 636 21 861 5 291 16 833 1 145 2 643 10 539

Utility and liquor store expenditure – -------------------------- – –5 237 – – – – Insurance trust expenditure – --------------------------------- – 5 733 – – 1 718 – –

Debt outstanding 9 -------------------------------- 240 9 076 199 108 14 754 43 377 39 644 1 760 6 336

Long-term debt outstanding 9 -------------------------------- 240 9 076 199 108 14 754 43 377 39 644 1 760 6 336 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – – – 13 370 8 700 – – Utility-------------------------------------------------- – – –1 105 – – – – Other and unallocable 9 ---------------------------------- 240 9 076 199 108 13 649 30 007 30 944 1 760 6 336

Long-term debt issued – ------------------------------------- 2 532 38 755 688 11 550 12 710 – 2 000 Long-term debt retired 270 ------------------------------------- 4 591 5 425 1 172 24 102 2 039 150 835

Cash and security holdings 6 ----------------------- 724 5 611 346 767 4 416 63 517 56 110 4 067 6 056

ExhibitmCounty contribution to own retirement systems – ------- – 5 175 – – 1 131 – –

See footnotes at end of table.

6 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Arizona Arkansas

Cochise Maricopa Pima Pinal Yavapai Yuma Pulaski Sebastian Washington

9 10 11 12 13 14 15 16 17

Population, 1990 97 ----------------------------------------- 624 2 122 101 666 880 116 379 107 714 106 895 349 660 99 590 113 409 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue (NA) ----------------------------------------- 1 101 796 511 454 71 246 43 357 46 176 118 285 (NA) 22 635

General revenue (NA) ------------------------------------------ 1 101 796 511 454 71 246 43 357 46 176 118 285 (NA) 22 635 Intergovernmental revenue (NA) ------------------------------ 498 531 161 976 22 512 17 428 25 346 11 355 (NA) 3 004 From Federal Government (NA) ---------------------------- 26 253 2 979 389 1 787 2 440 35 (NA) 6

From State governments (NA) ----------------------------- 454 590 155 725 19 814 15 266 22 906 10 835 (NA) 2 998 From local governments (NA) ------------------------------ 17 688 3 272 2 309 375 – 485 (NA) –

General revenue from own sources (NA) ---------------------- 603 265 349 478 48 734 25 929 20 830 106 930 (NA) 19 631 Taxes (NA) ---------------------------------------------- 285 626 171 166 30 598 19 447 14 846 77 596 (NA) 16 365 Property (NA) ------------------------------------------ 275 648 167 243 29 804 18 069 14 139 39 270 (NA) 5 250 General sales (NA) ------------------------------------- – – – – – 38 115 (NA) 11 109 Selective sales (NA) ------------------------------------ – – – 104 – – (NA) –

Income (NA) ------------------------------------------- – – – – – – (NA) –

Other (NA) -------------------------------------------- 9 978 3 923 794 1 274 707 211 (NA) 6

Current charges (NA) ------------------------------------- 182 151 72 681 5 023 2 545 1 739 3 505 (NA) 1 429 Miscellaneous revenue (NA) ------------------------------- 135 488 105 631 13 113 3 937 4 245 25 829 (NA) 1 837

Utility and liquor store revenue (NA) ----------------------------- – – – – – – (NA) –

Insurance trust revenue (NA) ------------------------------------ – – – – – – (NA) –

Expenditure (NA) -------------------------------------- 1 172 742 549 544 70 761 41 299 57 586 99 197 (NA) 22 064

By character and object:

Intergovernmental (NA) -------------------------------------- 137 537 42 801 7 225 4 125 3 384 32 220 (NA) 8 052 To State governments (NA) -------------------------------- 136 247 34 986 6 733 4 125 1 293 – (NA) 82

To local governments (NA) -------------------------------- 1 290 7 815 492 – 2 091 32 220 (NA) 7 970 Current operation (NA) --------------------------------------- 813 967 339 820 53 931 34 674 27 180 38 848 (NA) 12 544 Capital outlay (NA) ------------------------------------------ 113 751 62 721 36 1 318 25 310 5 907 (NA) 1 168 Construction (NA) ----------------------------------------- 90 142 37 703 16 – 21 639 3 807 (NA) 571

Assistance and subsidies (NA) -------------------------------- – – – – – – (NA) –

Interest on debt (NA) ---------------------------------------- 107 487 104 202 9 569 1 182 1 712 22 222 (NA) 300

Insurance benefits and repayments (NA) ----------------------- – – – – – – (NA) – ExhibitmSalaries and wages (NA) ----------------------------- 350 927 145 754 22 903 19 354 11 269 20 888 (NA) 4 863

General expenditure (NA) --------------------------------------- 1 172 742 549 544 70 761 41 299 57 586 99 197 (NA) 22 064 Current expenditure (NA) ------------------------------------- 1 058 991 486 823 70 725 39 981 32 276 93 290 (NA) 20 896 Intergovernmental expenditure (NA) ------------------------ 137 537 42 801 7 225 4 125 3 384 32 220 (NA) 8 052 Capital outlay (NA) ------------------------------------------ 113 751 62 721 36 1 318 25 310 5 907 (NA) 1 168

General expenditure by function: Education services: Education (NA) ------------------------------------------- 9 650 4 187 589 670 158 – (NA) –

Elementary and secondary education (NA) ---------------- 9 650 4 187 589 670 158 – (NA) –

Higher education (NA) ---------------------------------- – – – – – – (NA) –

Libraries (NA) -------------------------------------------- 5 642 5 922 287 772 68 2 831 (NA) 635

Social services and income maintenance:

Public welfare (NA) --------------------------------------- 325 529 111 311 11 541 5 477 6 208 – (NA) 135

Hospitals (NA) -------------------------------------------- 172 349 52 727 – 163 – – (NA) –

Health (NA) ---------------------------------------------- 75 293 14 896 5 546 1 890 2 428 4 285 (NA) 1 259

Transportation:

Highways (NA) ------------------------------------------- 66 998 27 574 10 941 8 228 8 456 6 075 (NA) 3 170

Capital outlay (NA) ------------------------------------- 32 252 10 455 – 499 3 698 1 948 (NA) 15

Air transportation (NA) ------------------------------------ – 2 435 – – – – (NA) –

Parking facilities (NA) ------------------------------------- – – – – – – (NA) –

Other (NA) ----------------------------------------------- – 703 – – – – (NA) –

Public safety:

Police protection (NA) ------------------------------------- 39 826 28 501 5 091 2 687 2 291 5 078 (NA) 1 362

Fire protection (NA) --------------------------------------- 335 – 458 – – – (NA) 250

Correction (NA) ------------------------------------------- 105 339 32 520 3 856 4 837 24 347 8 257 (NA) 1 297

Protective inspection and regulation (NA) ------------------- 655 2 066 257 379 – – (NA) –

Environment and housing:

Natural resources (NA) ------------------------------------ 46 789 19 658 1 038 654 15 73 (NA) 37

Sewerage (NA) ------------------------------------------- 34 27 481 – 317 – – (NA) –

Capital outlay (NA) ------------------------------------- – 6 379 – 132 – – (NA) –

Solid waste management (NA) ----------------------------- 5 183 2 955 751 1 419 389 892 (NA) 86

Parks and recreation (NA) --------------------------------- 16 792 9 819 – 88 324 – (NA) –

Housing and community development (NA) ------------------ 15 654 2 191 2 616 – 1 816 1 017 (NA) –

Government administration:

Financial administration (NA) ------------------------------- 30 498 14 740 2 114 2 485 1 440 2 143 (NA) 1 458

Judicial and legal (NA) ------------------------------------ 108 847 45 341 6 488 3 486 3 250 8 410 (NA) 1 181

General public buildings (NA) ------------------------------ – 12 932 2 212 1 466 156 1 345 (NA) 961

Other (NA) ----------------------------------------------- 13 243 7 290 1 384 1 314 1 105 1 733 (NA) 684

Interest on general debt (NA) --------------------------------- 107 487 104 202 9 569 1 182 1 712 22 222 (NA) 300

General expenditure, n.e.c. (NA) ------------------------------ 26 599 20 093 6 023 3 785 3 423 34 836 (NA) 9 249

Utility and liquor store expenditure (NA) -------------------------- – – – – – – (NA) –

Insurance trust expenditure (NA) --------------------------------- – – – – – – (NA) –

Debt outstanding (NA) -------------------------------- 1 300 308 1 153 129 103 786 12 440 15 391 247 391 (NA) 4 020

Long-term debt outstanding (NA) -------------------------------- 1 300 308 1 151 424 103 786 12 440 15 391 247 391 (NA) 4 020 Education (NA) ---------------------------------------------- – – – – – – (NA) –

Public debt for private purposes (NA) -------------------------- 1 115 600 796 999 94 564 12 440 10 195 247 171 (NA) –

Utility (NA) -------------------------------------------------- – – – – – – (NA) –

Other and unallocable (NA) ---------------------------------- 184 708 354 425 9 222 – 5 196 220 (NA) 4 020

Long-term debt issued (NA) ------------------------------------- 123 900 669 955 – – – – (NA) –

Long-term debt retired (NA) ------------------------------------- 160 092 869 831 16 820 2 335 923 30 288 (NA) 330

Cash and security holdings (NA) ----------------------- 1 285 599 953 389 105 070 19 896 9 316 297 213 (NA) 3 959

ExhibitmCounty contribution to own retirement systems (NA) ------- – – – – – – (NA) –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 7
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

California

Alameda Butte

Contra

Costa El Dorado Fresno Humboldt Imperial Kern Kings

18 19 20 21 22 23 24 25 26

Population, 1990 1 ----------------------------------------- 279 182 182 120 803 732 125 995 667 490 119 118 109 303 543 477 101 469 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 1 ----------------------------------------- 433 308 185 377 951 720 119 885 910 558 115 839 126 236 805 735 98 783

General revenue 1 ------------------------------------------ 317 762 185 187 868 750 119 885 835 748 115 839 120 730 745 182 98 783 Intergovernmental revenue 821 ------------------------------ 481 139 624 458 008 63 336 603 811 81 197 83 800 440 763 67 163 From Federal Government 5 ---------------------------- 741 2 966 13 315 7 165 6 542 1 771 4 661 4 081 57 From State governments 797 ----------------------------- 384 134 668 411 084 55 343 590 177 79 261 78 858 417 033 65 854 From local governments 18 ------------------------------ 356 1 990 33 609 828 7 092 165 281 19 649 1 252

General revenue from own sources 496 ---------------------- 281 45 563 410 742 56 549 231 937 34 642 36 930 304 419 31 620 Taxes 311 ---------------------------------------------- 397 27 536 258 249 42 299 118 147 22 538 23 732 178 103 23 840 Property 289 ------------------------------------------ 617 21 309 234 758 32 899 100 296 18 746 19 237 149 247 15 640 General sales 13 ------------------------------------- 054 3 025 7 765 4 040 8 257 1 855 1 488 18 442 1 247 Selective sales 923 ------------------------------------ 848 1 851 1 103 2 369 982 204 3 564 603 Income – ------------------------------------------- ––––––– – Other 7 -------------------------------------------- 803 2 354 13 875 4 257 7 225 955 2 803 6 850 6 350 Current charges 95 ------------------------------------- 222 10 923 77 438 10 322 61 177 7 953 8 243 90 705 3 690 Miscellaneous revenue 89 ------------------------------- 662 7 104 75 055 3 928 52 613 4 151 4 955 35 611 4 090

Utility and liquor store revenue – ----------------------------- 190 – – 157 – 90 – – Insurance trust revenue 115 ------------------------------------ 546 – 82 970 – 74 653 – 5 416 60 553 –

Expenditure 1 -------------------------------------- 359 194 188 697 883 782 124 844 836 914 119 533 123 514 734 299 97 803

By character and object:

Intergovernmental 75 -------------------------------------- 601 114 25 232 131 43 320 154 131 13 419 – To State governments 73 -------------------------------- 065 – 23 507 – 33 585 – – – – To local governments 2 -------------------------------- 536 114 1 725 131 9 735 154 131 13 419 – Current operation 847 --------------------------------------- 853 129 914 604 270 103 291 425 646 82 806 77 303 495 222 69 523 Capital outlay 53 ------------------------------------------ 765 3 095 51 576 4 603 34 030 2 415 1 900 38 960 766 Construction 39 ----------------------------------------- 027 413 36 308 1 055 21 270 431 397 15 604 – Assistance and subsidies 289 -------------------------------- 955 55 573 119 769 14 759 290 897 33 973 39 781 138 978 26 793 Interest on debt 34 ---------------------------------------- 149 1 34 161 2 060 12 836 185 129 15 848 721 Insurance benefits and repayments 57 ----------------------- 871 – 48 774 – 30 185 – 4 270 31 872 – ExhibitmSalaries and wages 424 ----------------------------- 654 50 232 312 616 55 273 237 106 39 096 37 615 245 853 26 483

General expenditure 1 --------------------------------------- 301 323 187 733 835 008 124 844 806 170 119 533 118 893 702 427 97 803 Current expenditure 1 ------------------------------------- 247 558 184 638 783 432 120 241 772 209 117 118 116 993 663 467 97 037 Intergovernmental expenditure 75 ------------------------ 601 114 25 232 131 43 320 154 131 13 419 – Capital outlay 53 ------------------------------------------ 765 3 095 51 576 4 603 33 961 2 415 1 900 38 960 766

General expenditure by function: Education services: Education 11 ------------------------------------------- 665 34 857 35 728 12 501 41 622 10 097 10 223 41 361 8 736 Elementary and secondary education 11 ---------------- 665 34 857 35 728 12 501 41 622 10 097 10 223 41 361 8 736

Higher education – ---------------------------------- ––––––– –

Libraries 13 -------------------------------------------- 887 2 268 10 824 1 243 8 605 1 720 353 6 951 947

Social services and income maintenance:

Public welfare 474 --------------------------------------- 252 82 385 262 685 23 287 394 050 50 678 49 521 196 534 37 175

Hospitals 207 -------------------------------------------- 830 – 81 817 – 97 437 – – 93 695 –

Health 118 ---------------------------------------------- 598 13 778 63 031 13 725 62 735 11 543 10 003 43 379 11 310

Transportation:

Highways 37 ------------------------------------------- 492 9 283 37 035 14 902 23 576 8 380 5 691 22 505 3 950

Capital outlay 13 ------------------------------------- 771 348 21 785 710 709 275 393 8 061 –

Air transportation – ------------------------------------ – 1 796 374 – 1 256 324 3 006 –

Parking facilities 852 ------------------------------------- ––––––– –

Other – ----------------------------------------------- – – – – – – 824 –

Public safety:

Police protection 26 ------------------------------------- 456 6 709 35 010 10 853 24 820 6 262 7 128 29 671 4 663

Fire protection 11 --------------------------------------- 663 4 782 44 390 – 72 336 2 159 35 682 3 380

Correction 101 ------------------------------------------- 592 7 809 55 989 8 616 46 009 5 666 10 513 43 614 7 543

Protective inspection and regulation 1 ------------------- 611 2 617 3 634 1 919 – 1 257 2 313 4 779 1 319

Environment and housing:

Natural resources 49 ------------------------------------ 506 598 11 334 1 187 3 785 123 273 3 710 236

Sewerage – ------------------------------------------- – 4 172 – 561 – 1 2 109 –

Capital outlay – ------------------------------------- – 862 – 258 – – 635 –

Solid waste management – ----------------------------- 1 564 2 940 – 1 382 786 1 535 14 247 –

Parks and recreation 14 --------------------------------- 486 65 1 338 1 172 1 308 317 628 8 988 856

Housing and community development 3 ------------------ 755 – 15 481 – 4 247 – – 7 559 –

Government administration:

Financial administration 24 ------------------------------- 469 3 380 14 797 5 835 14 576 3 030 2 436 12 210 2 291

Judicial and legal 126 ------------------------------------ 936 12 303 64 709 11 839 44 040 10 293 8 588 46 557 8 650

General public buildings 898 ------------------------------ – 2 898 – 6 873 – – 12 810 –

Other 14 ----------------------------------------------- 115 2 692 4 522 7 533 2 722 2 406 2 624 11 189 1 849

Interest on general debt 34 --------------------------------- 149 1 34 161 2 060 12 744 185 129 15 848 721

General expenditure, n.e.c. 27 ------------------------------ 111 2 642 46 717 7 798 15 006 5 198 4 451 45 199 4 177

Utility and liquor store expenditure – -------------------------- 964 – – 559 – 351 – – Insurance trust expenditure 57 --------------------------------- 871 – 48 774 – 30 185 – 4 270 31 872 –

Debt outstanding 574 -------------------------------- 070 475 832 380 33 875 79 997 3 857 6 575 168 017 8 750

Long-term debt outstanding 553 -------------------------------- 432 475 605 505 33 875 79 997 3 857 1 575 168 017 8 750 Education – ---------------------------------------------- – 4 260 – – – – – – Public debt for private purposes 204 -------------------------- 919 – 288 192 – 70 855 – – 9 301 – Utility – -------------------------------------------------- – – –1 077 – – – – Other and unallocable 348 ---------------------------------- 513 475 313 053 33 875 8 065 3 857 1 575 158 716 8 750

Long-term debt issued 145 ------------------------------------- 062 – 195 384 – – 2 800 – 13 365 – Long-term debt retired 13 ------------------------------------- 382 514 73 905 460 11 096 1 200 325 6 254 504

Cash and security holdings 1 ----------------------- 625 839 11 496 1 502 307 46 500 789 892 18 142 169 383 667 199 10 431

ExhibitmCounty contribution to own retirement systems 33 ------- 278 – 44 807 – 18 771 – 5 335 27 791 –

See footnotes at end of table.

8 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMR GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon.

Los Angeles Marin Merced Monterey Napa Orange Placer Riverside

27 28 29 30 31 32 33 34

Population, 1990 8 ----------------------------------------- 863 164 230 096 178 403 355 660 110 765 2 410 556 172 796 1 170 413 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 12 ----------------------------------------- 010 371 243 145 360 049 359 058 117 005 2 213 869 163 478 1 261 484

General revenue 10 ------------------------------------------ 639 193 205 158 342 364 358 971 116 704 2 012 752 162 947 1 261 196 Intergovernmental revenue 6 ------------------------------ 798 758 93 425 167 309 153 795 60 571 907 549 81 093 722 952 From Federal Government 174 ---------------------------- 045 3 499 3 172 4 413 1 684 28 052 3 029 8 542 From State governments 6 ----------------------------- 387 523 89 085 163 548 146 607 57 760 821 875 75 380 663 839 From local governments 237 ------------------------------ 190 841 589 2 775 1 127 57 622 2 684 50 571

General revenue from own sources 3 ---------------------- 840 435 111 733 175 055 205 176 56 133 1 105 203 81 854 538 244 Taxes 2 ---------------------------------------------- 807 125 75 142 35 502 77 821 36 634 542 876 58 381 289 941 Property 2 ------------------------------------------ 666 153 67 451 30 516 61 760 28 839 511 925 44 377 249 475 General sales 35 ------------------------------------- 790 2 200 2 442 4 273 3 057 11 710 6 369 19 741 Selective sales 48 ------------------------------------ 313 966 1 180 7 611 3 086 2 717 3 758 4 050 Income – ------------------------------------------- – ––––– – Other 56 -------------------------------------------- 869 4 525 1 364 4 177 1 652 16 524 3 877 16 675 Current charges 503 ------------------------------------- 675 20 002 128 458 102 239 12 101 231 545 12 154 110 514 Miscellaneous revenue 529 ------------------------------- 635 16 589 11 095 25 116 7 398 330 782 11 319 137 789

Utility and liquor store revenue 18 ----------------------------- 097 – 205 87 301 – 531 288 Insurance trust revenue 1 ------------------------------------ 353 081 37 987 17 480 – – 201 117 – –

Expenditure 11 -------------------------------------- 025 431 231 236 350 755 345 564 113 180 2 230 541 166 649 1 254 510

By character and object:

Intergovernmental 573 -------------------------------------- 368 232 195 210 47 71 220 173 36 285 To State governments 497 -------------------------------- 613 – – – – 21 986 – 23 271 To local governments 52 -------------------------------- 625 232 195 210 47 49 234 173 13 014 Current operation 6 --------------------------------------- 522 199 177 522 254 733 286 059 92 147 1 206 270 130 618 836 820 Capital outlay 557 ------------------------------------------ 643 15 435 7 170 1 585 5 962 451 592 5 835 81 485 Construction 300 ----------------------------------------- 691 2 144 1 407 789 2 049 285 527 1 186 60 838 Assistance and subsidies 2 -------------------------------- 521 342 19 724 81 317 56 196 13 984 249 438 28 858 201 307 Interest on debt 270 ---------------------------------------- 628 1 467 – 1 514 1 040 189 045 1 165 98 613 Insurance benefits and repayments 580 ----------------------- 251 16 856 7 340 – – 62 976 – – ExhibitmSalaries and wages 3 ----------------------------- 241 118 85 287 82 677 96 350 33 343 639 436 75 554 408 290

General expenditure 10 --------------------------------------- 420 126 214 380 342 710 344 799 112 151 2 167 565 165 191 1 254 199 Current expenditure 9 ------------------------------------- 865 149 198 945 335 540 343 214 106 256 1 715 973 159 356 1 172 780 Intergovernmental expenditure 573 ------------------------ 368 232 195 210 47 71 220 173 36 285 Capital outlay 554 ------------------------------------------ 977 15 435 7 170 1 585 5 895 451 592 5 835 81 419

General expenditure by function: Education services: Education 312 ------------------------------------------- 169 22 795 30 863 22 192 9 224 70 192 13 842 70 593 Elementary and secondary education 312 ---------------- 169 22 795 30 863 22 192 9 224 70 192 13 842 70 593 Higher education – ---------------------------------- – ––––– –

Libraries 60 -------------------------------------------- 857 3 906 1 501 3 569 – 22 164 1 678 9 042

Social services and income maintenance:

Public welfare 3 --------------------------------------- 748 589 32 190 110 265 81 426 27 586 463 641 38 627 307 070

Hospitals 1 -------------------------------------------- 367 335 – 113 633 73 968 – – – 141 884

Health 808 ---------------------------------------------- 233 34 972 19 696 30 214 14 682 188 454 16 968 76 953

Transportation:

Highways 182 ------------------------------------------- 625 5 679 6 713 11 465 3 631 88 758 15 262 50 395

Capital outlay 68 ------------------------------------- 721 28 254 – 32 50 132 1 100 22 065

Air transportation 2 ------------------------------------ 097 564 – – 1 620 19 115 7 2 105

Parking facilities 6 ------------------------------------- 837 – – – – 848 – –

Other 12 ----------------------------------------------- 636 – – – – 21 986 – –

Public safety:

Police protection 726 ------------------------------------- 980 9 279 6 486 15 028 6 334 126 434 13 088 78 512

Fire protection 248 --------------------------------------- 270 8 727 5 517 1 824 2 483 64 596 883 14 796

Correction 604 ------------------------------------------- 094 12 653 9 593 17 648 6 154 133 364 10 690 97 652

Protective inspection and regulation 3 ------------------- 129 1 372 1 941 4 683 1 554 11 358 2 052 11 229

Environment and housing:

Natural resources 252 ------------------------------------ 428 4 193 662 8 512 3 921 119 378 92 64 421

Sewerage 19 ------------------------------------------- 155 3 231 – 1 502 179 – – –

Capital outlay 2 ------------------------------------- 858 – – 103 12 – – –

Solid waste management 13 ----------------------------- 174 – 2 760 863 – 64 586 721 22 964

Parks and recreation 155 --------------------------------- 392 5 536 1 646 3 663 42 88 609 1 173 11 109

Housing and community development 133 ------------------ 382 354 – 391 – 13 844 – 17 123

Government administration:

Financial administration 169 ------------------------------- 247 7 451 4 743 7 857 2 721 40 865 6 820 20 035

Judicial and legal 877 ------------------------------------ 859 22 113 11 477 23 819 10 751 190 128 14 397 96 455

General public buildings 77 ------------------------------ 896 – 3 432 – – 30 954 – 13 283

Other 52 ----------------------------------------------- 795 6 698 3 533 10 239 3 427 20 858 7 330 19 838

Interest on general debt 270 --------------------------------- 225 1 467 – 1 514 1 040 189 045 1 165 98 613

General expenditure, n.e.c. 314 ------------------------------ 722 31 200 8 249 24 422 16 802 198 388 20 396 30 127

Utility and liquor store expenditure 25 -------------------------- 054 – 705 765 1 029 – 1 458 311 Insurance trust expenditure 580 --------------------------------- 251 16 856 7 340 – – 62 976 – –

Debt outstanding 4 -------------------------------- 350 835 54 432 – 28 292 15 505 3 386 773 10 446 978 422

Long-term debt outstanding 3 -------------------------------- 050 835 54 432 – 28 292 15 505 2 486 049 10 446 958 690 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 860 -------------------------- 647 11 435 – – 14 610 1 262 570 1 700 48 034 Utility 3 -------------------------------------------------- 101 – ––––– – Other and unallocable 2 ---------------------------------- 187 087 42 997 – 28 292 895 1 223 479 8 746 910 656

Long-term debt issued 745 ------------------------------------- 547 44 720 – – – 334 182 3 30 810 Long-term debt retired 345 ------------------------------------- 277 13 143 – 2 625 996 176 866 1 574 79 950

Cash and security holdings 14 ----------------------- 278 466 363 354 405 802 82 751 37 756 4 486 358 150 038 1 137 736

ExhibitmCounty contribution to own retirement systems 388 ------- 623 15 172 5 478 – – 93 360 – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 9
TIPSII [UPF] L9COMR GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon.

Sacramento

San

Bernardino San Diego San Joaquin

San Luis

Obispo San Mateo

Santa

Barbara Santa Clara

35 36 37 38 39 40 41 42

Population, 1990 1 ----------------------------------------- 041 219 1 418 380 2 498 016 480 628 217 162 649 623 369 608 1 497 577 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 1 ----------------------------------------- 490 215 1 721 068 2 126 459 701 601 235 188 575 019 465 009 1 689 065

General revenue 1 ------------------------------------------ 399 162 1 624 597 2 029 814 653 704 217 404 517 780 406 556 1 663 145 Intergovernmental revenue 683 ------------------------------ 141 1 034 912 1 338 349 356 517 79 081 245 214 167 149 914 516 From Federal Government 11 ---------------------------- 522 35 436 47 907 7 180 2 213 2 523 1 275 42 378 From State governments 667 ----------------------------- 727 943 197 1 230 647 346 371 76 311 234 630 162 467 845 719 From local governments 3 ------------------------------ 892 56 279 59 795 2 966 557 8 061 3 407 26 419

General revenue from own sources 716 ---------------------- 021 589 685 691 465 297 187 138 323 272 566 239 407 748 629 Taxes 350 ---------------------------------------------- 583 291 598 442 080 107 383 73 523 174 063 112 546 497 982 Property 226 ------------------------------------------ 180 259 147 397 606 94 152 65 250 154 188 96 435 392 296 General sales 87 ------------------------------------- 392 15 019 9 971 6 010 3 123 13 802 7 930 88 644 Selective sales 13 ------------------------------------ 566 4 452 3 903 1 336 2 615 1 463 1 771 1 169 Income – ------------------------------------------- – ––––– – Other 23 -------------------------------------------- 445 12 980 30 600 5 885 2 535 4 610 6 410 15 873 Current charges 213 ------------------------------------- 187 154 469 159 996 167 650 53 348 67 640 84 081 141 850 Miscellaneous revenue 152 ------------------------------- 251 143 618 89 389 22 154 11 452 30 863 42 780 108 797

Utility and liquor store revenue 3 ----------------------------- 024 4 312 1 116 63 341 1 394 7 903 19 484 Insurance trust revenue 88 ------------------------------------ 029 92 159 95 529 47 834 17 443 55 845 50 550 6 436

Expenditure 1 -------------------------------------- 428 872 1 696 628 2 067 066 661 429 227 393 561 551 429 645 1 776 080

By character and object:

Intergovernmental 24 -------------------------------------- 623 58 358 21 353 3 170 11 17 947 13 731 71 398 To State governments 19 -------------------------------- 378 52 499 4 972 – – 11 669 – 63 742 To local governments 5 -------------------------------- 245 5 859 16 381 3 170 11 6 278 13 731 7 656 Current operation 747 --------------------------------------- 870 935 121 1 316 986 430 730 183 809 405 518 322 151 1 330 785 Capital outlay 123 ------------------------------------------ 494 158 683 119 682 4 007 5 222 51 710 19 105 137 001 Construction 97 ----------------------------------------- 734 68 524 87 929 720 2 163 44 799 1 915 116 302 Assistance and subsidies 401 -------------------------------- 290 408 070 515 897 192 146 29 568 51 134 47 658 208 738 Interest on debt 85 ---------------------------------------- 917 79 948 30 985 8 979 1 947 5 032 8 831 26 403 Insurance benefits and repayments 45 ----------------------- 678 56 448 62 163 22 397 6 836 30 210 18 169 1 755 ExhibitmSalaries and wages 397 ----------------------------- 014 460 921 551 680 169 954 92 505 213 462 167 261 680 206

General expenditure 1 --------------------------------------- 379 660 1 633 473 1 994 029 637 750 220 271 529 023 404 508 1 556 693 Current expenditure 1 ------------------------------------- 257 132 1 475 561 1 878 947 633 743 215 049 477 402 385 456 1 477 135 Intergovernmental expenditure 24 ------------------------ 623 58 358 21 353 3 170 11 17 947 13 731 71 398 Capital outlay 122 ------------------------------------------ 528 157 912 115 082 4 007 5 222 51 621 19 052 79 558

General expenditure by function: Education services: Education 40 ------------------------------------------- 028 60 383 76 409 23 397 8 919 47 711 28 394 90 838 Elementary and secondary education 40 ---------------- 028 60 383 76 409 23 397 8 919 47 711 28 394 90 838

Higher education – ---------------------------------- – ––––– –

Libraries 10 -------------------------------------------- 623 9 153 8 880 3 158 3 833 8 134 1 755 15 355

Social services and income maintenance:

Public welfare 518 --------------------------------------- 426 596 106 827 774 244 351 44 802 93 504 73 935 504 729

Hospitals 285 -------------------------------------------- 178 915 3 728 134 621 38 701 74 914 – 205 489

Health 101 ---------------------------------------------- 942 116 326 251 499 58 793 22 794 60 960 59 235 153 629

Transportation:

Highways 90 ------------------------------------------- 415 30 539 57 338 20 352 10 968 18 713 18 610 35 795

Capital outlay 54 ------------------------------------- 246 357 24 122 677 – 6 371 458 13 831

Air transportation 29 ------------------------------------ 270 9 891 3 196 1 452 978 1 397 168 1 376

Parking facilities 2 ------------------------------------- 207 3 ––––– –

Other 67 ----------------------------------------------- – ––––– –

Public safety:

Police protection 48 ------------------------------------- 469 84 190 69 446 18 710 10 714 21 391 31 344 35 006

Fire protection 927 --------------------------------------- 27 738 400 266 2 712 3 881 28 883 22 533

Correction 90 ------------------------------------------- 659 85 155 127 204 32 361 9 948 68 003 21 835 144 871

Protective inspection and regulation 9 ------------------- 164 887 10 354 5 691 2 081 – 7 190 2 025

Environment and housing:

Natural resources 13 ------------------------------------ 117 26 963 7 221 1 387 239 3 755 6 803 1 673

Sewerage 67 ------------------------------------------- 715 2 581 17 611 – 2 994 2 696 2 152 8 388

Capital outlay 18 ------------------------------------- 555 450 16 117 – 2 152 – 290 1 890

Solid waste management 31 ----------------------------- 993 79 408 45 440 6 635 2 2 705 11 325 282

Parks and recreation 23 --------------------------------- 363 14 347 13 487 3 785 3 294 8 879 7 278 22 721

Housing and community development 49 ------------------ 501 9 561 43 797 – – 1 827 – 3 502

Government administration:

Financial administration 25 ------------------------------- 727 21 517 59 821 10 339 6 654 15 924 10 023 37 435

Judicial and legal 112 ------------------------------------ 885 84 759 219 887 42 935 18 687 52 588 42 670 138 391

General public buildings 1 ------------------------------ 648 7 815 2 734 – – 2 985 – 38 972

Other 20 ----------------------------------------------- 120 13 901 31 399 7 106 8 163 8 421 15 165 20 137

Interest on general debt 85 --------------------------------- 917 79 051 30 985 8 970 1 947 5 032 8 831 23 617

General expenditure, n.e.c. 5 ------------------------------ 192 94 284 85 419 13 441 21 841 25 603 28 912 49 929

Utility and liquor store expenditure 3 -------------------------- 534 6 707 10 874 1 282 286 2 318 6 968 217 632 Insurance trust expenditure 45 --------------------------------- 678 56 448 62 163 22 397 6 836 30 210 18 169 1 755

Debt outstanding 1 -------------------------------- 411 301 1 229 440 270 101 161 738 31 290 134 429 138 647 558 259

Long-term debt outstanding 1 -------------------------------- 231 301 1 114 440 270 101 115 738 31 290 134 429 138 647 483 259 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 471 -------------------------- 678 405 657 70 482 109 681 – 39 905 135 180 50 905 Utility-------------------------------------------------- – 26 365 – – – – – 62 669 Other and unallocable 759 ---------------------------------- 623 682 418 199 619 6 057 31 290 94 524 3 467 369 685

Long-term debt issued 84 ------------------------------------- 107 329 786 38 045 203 4 565 59 492 – 114 863 Long-term debt retired 88 ------------------------------------- 553 86 553 46 303 2 915 18 898 3 399 8 544 48 579

Cash and security holdings 2 ----------------------- 171 867 2 048 304 1 312 605 793 337 249 757 794 443 594 340 637 429

ExhibitmCounty contribution to own retirement systems 41 ------- 936 76 100 78 546 16 821 6 388 26 817 20 146 4 475

See footnotes at end of table.

10 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMR GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon.

Santa Cruz Shasta Solano Sonoma Stanislaus Tulare Ventura Yolo

43 44 45 46 47 48 49 50

Population, 1990 229 ----------------------------------------- 734 147 036 340 421 388 222 370 522 311 921 669 016 141 092 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 267 ----------------------------------------- 416 156 671 251 399 510 130 422 327 389 112 714 891 135 512

General revenue 267 ------------------------------------------ 416 156 608 249 516 472 110 393 567 372 474 607 502 134 653 Intergovernmental revenue 123 ------------------------------ 834 108 882 155 737 177 557 229 017 258 261 269 917 88 658 From Federal Government 10 ---------------------------- 196 3 874 654 12 164 11 750 3 754 7 115 2 096 From State governments 107 ----------------------------- 271 103 837 151 977 158 977 213 345 252 447 235 050 84 291 From local governments 6 ------------------------------ 367 1 171 3 106 6 416 3 922 2 060 27 752 2 271

General revenue from own sources 143 ---------------------- 582 47 726 93 779 294 553 164 550 114 213 337 585 45 995 Taxes 68 ---------------------------------------------- 996 28 690 58 163 123 611 65 911 59 142 205 217 23 887 Property 50 ------------------------------------------ 485 23 075 53 851 104 204 52 610 48 688 190 937 21 421 General sales 4 ------------------------------------- 663 2 234 1 640 8 393 10 121 4 679 4 813 1 326 Selective sales 3 ------------------------------------ 034 712 290 3 614 718 2 769 1 152 319 Income – ------------------------------------------- – ––––– – Other 10 -------------------------------------------- 814 2 669 2 382 7 400 2 462 3 006 8 315 821 Current charges 57 ------------------------------------- 575 9 687 14 146 142 117 82 832 31 861 90 092 15 257 Miscellaneous revenue 17 ------------------------------- 011 9 349 21 470 28 825 15 807 23 210 42 276 6 851

Utility and liquor store revenue – ----------------------------- 63 1 883 14 816 129 40 8 076 859 Insurance trust revenue – ------------------------------------ – – 23 204 28 631 16 598 99 313 –

Expenditure 262 -------------------------------------- 412 160 602 251 539 469 345 436 844 369 247 618 810 134 979

By character and object:

Intergovernmental 645 -------------------------------------- 153 2 960 – 680 660 4 787 116 To State governments – -------------------------------- – – – 42 – 3 379 – To local governments 645 -------------------------------- 153 2 960 – 638 660 1 408 116 Current operation 219 --------------------------------------- 046 111 850 166 686 397 958 293 091 235 282 445 007 95 971 Capital outlay 10 ------------------------------------------ 452 4 381 2 283 7 058 19 154 8 409 45 446 1 615 Construction 2 ----------------------------------------- 097 2 653 460 1 247 665 1 404 29 525 201 Assistance and subsidies 25 -------------------------------- 941 43 516 74 780 43 941 108 035 111 159 78 074 36 117 Interest on debt 6 ---------------------------------------- 328 702 4 830 4 895 1 243 2 603 13 565 1 160 Insurance benefits and repayments – ----------------------- – – 15 493 14 641 11 134 31 931 – ExhibitmSalaries and wages 70 ----------------------------- 158 46 143 93 907 115 146 118 624 109 991 263 035 42 576

General expenditure 262 --------------------------------------- 412 160 504 246 617 440 245 421 147 357 724 578 909 132 739 Current expenditure 251 ------------------------------------- 960 156 123 244 334 433 187 401 993 349 315 534 320 131 282 Intergovernmental expenditure 645 ------------------------ 153 2 960 – 680 660 4 787 116 Capital outlay 10 ------------------------------------------ 452 4 381 2 283 7 058 19 154 8 409 44 589 1 457

General expenditure by function: Education services: Education 16 ------------------------------------------- 155 18 694 16 866 36 599 37 390 40 522 27 412 8 552 Elementary and secondary education 16 ---------------- 155 18 694 16 866 36 599 37 390 40 522 27 412 8 552 Higher education – ---------------------------------- – ––––– –

Libraries 2 -------------------------------------------- 266 692 6 837 – 4 038 1 798 9 369 2 084

Social services and income maintenance:

Public welfare 60 --------------------------------------- 292 62 305 93 283 75 595 154 490 165 393 107 812 53 239

Hospitals – -------------------------------------------- – – 100 742 39 449 – 66 871 468

Health 45 ---------------------------------------------- 934 19 110 31 412 47 295 51 103 43 315 60 665 18 667

Transportation:

Highways 8 ------------------------------------------- 568 8 830 6 806 24 027 11 465 10 123 21 805 4 073

Capital outlay – ------------------------------------- 321 435 2 256 309 553 9 911 16

Air transportation – ------------------------------------ 77 387 750 – 5 2 471 34

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – – 673 –

Public safety:

Police protection 18 ------------------------------------- 164 7 703 24 237 18 490 15 241 13 861 34 942 3 148

Fire protection 1 --------------------------------------- 317 1 386 – 1 315 1 728 6 704 39 011 528

Correction 15 ------------------------------------------- 937 15 092 10 656 34 701 34 339 17 823 38 351 7 933

Protective inspection and regulation 1 ------------------- 106 1 353 1 460 3 475 2 763 3 240 2 125 617

Environment and housing:

Natural resources 1 ------------------------------------ 163 140 112 4 610 364 388 17 381 171

Sewerage 10 ------------------------------------------- 819 859 – 6 803 – 80 3 893 44

Capital outlay 215 ------------------------------------- 618 – – – – 1 979 –

Solid waste management 3 ----------------------------- 585 458 – 6 610 15 608 3 414 1 179 4 328

Parks and recreation 3 --------------------------------- 223 225 1 173 3 766 2 428 1 227 3 132 242

Housing and community development 8 ------------------ 319 85 – – – – 2 170 –

Government administration:

Financial administration 7 ------------------------------- 181 3 341 4 999 11 469 7 314 4 404 12 446 2 682

Judicial and legal 23 ------------------------------------ 836 13 184 27 224 29 667 28 656 20 644 55 244 14 057

General public buildings – ------------------------------ – – – 769 – 11 664 –

Other 13 ----------------------------------------------- 061 2 076 6 472 8 707 3 692 4 280 13 437 3 029

Interest on general debt 6 --------------------------------- 328 675 4 830 2 997 1 243 2 603 13 062 1 160

General expenditure, n.e.c. 15 ------------------------------ 158 4 219 9 863 22 627 9 067 17 900 33 794 7 683

Utility and liquor store expenditure – -------------------------- 98 4 922 13 607 1 056 389 7 970 2 240 Insurance trust expenditure – --------------------------------- – – 15 493 14 641 11 134 31 931 –

Debt outstanding 124 -------------------------------- 045 14 035 70 223 91 502 17 302 39 560 194 874 18 847

Long-term debt outstanding 124 -------------------------------- 045 14 035 70 223 91 502 17 302 39 560 144 874 18 847 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 64 -------------------------- 910 – 67 763 – 17 302 36 495 1 055 18 060 Utility-------------------------------------------------- – 661 – 31 119 – – 3 856 – Other and unallocable 59 ---------------------------------- 135 13 374 2 460 60 383 – 3 065 139 963 787

Long-term debt issued – ------------------------------------- – – 11 714 11 120 – – – Long-term debt retired 5 ------------------------------------- 515 381 2 929 1 789 15 863 3 825 13 022 775

Cash and security holdings 185 ----------------------- 623 22 985 128 766 624 350 359 454 488 852 858 438 60 629

ExhibitmCounty contribution to own retirement systems – ------- – – 11 970 12 221 4 739 27 119 –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 11
TIPSII [UPF] L9COMS GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Colorado

Adams Arapahoe Boulder El Paso Jefferson Larimer Pueblo Weld

51 52 53 54 55 56 57 58

Population, 1990 265 ----------------------------------------- 038 391 511 225 339 397 014 438 430 186 136 123 051 131 821 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 158 ----------------------------------------- 279 158 407 88 585 148 572 202 110 75 690 80 517 77 197

General revenue 152 ------------------------------------------ 574 158 407 88 585 142 723 202 110 73 077 80 517 77 197 Intergovernmental revenue 58 ------------------------------ 776 68 605 25 199 51 284 40 825 27 759 36 442 39 757 From Federal Government 3 ---------------------------- 215 3 971 4 981 1 006 10 696 12 1 841 From State governments 45 ----------------------------- 575 30 865 20 218 50 260 40 815 26 452 35 575 37 359 From local governments 9 ------------------------------ 986 33 769 – 18 – 611 855 557

General revenue from own sources 93 ---------------------- 798 89 802 63 386 91 439 161 285 45 318 44 075 37 440 Taxes 53 ---------------------------------------------- 056 68 266 47 989 69 354 115 232 33 094 26 845 24 330 Property 51 ------------------------------------------ 352 66 690 45 465 43 597 92 641 31 677 20 346 23 710 General sales – ------------------------------------- – – 24 262 19 110 – 6 092 – Selective sales 308 ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other 1 -------------------------------------------- 396 1 576 2 524 1 495 3 481 1 417 407 620 Current charges 8 ------------------------------------- 285 6 696 4 510 6 524 13 328 6 775 2 490 7 708 Miscellaneous revenue 32 ------------------------------- 457 14 840 10 887 15 561 32 725 5 449 14 740 5 402

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue 5 ------------------------------------ 705 – –5 849 – 2 613 – –

Expenditure 147 -------------------------------------- 086 159 130 88 622 142 191 217 006 68 558 75 318 67 417

By character and object:

Intergovernmental 3 -------------------------------------- 270 1 770 1 618 4 133 3 941 1 702 678 810 To State governments – -------------------------------- – – – 25 209 – – To local governments 3 -------------------------------- 270 1 770 1 618 4 133 3 916 1 493 678 810 Current operation 89 --------------------------------------- 862 81 547 68 638 96 991 105 339 59 782 41 237 51 778 Capital outlay 7 ------------------------------------------ 762 20 453 7 711 6 146 64 998 3 413 4 093 3 228 Construction 5 ----------------------------------------- 928 19 026 5 139 1 550 402 1 838 1 869 2 896 Assistance and subsidies 18 -------------------------------- 530 18 101 5 904 21 759 21 438 – 17 176 10 030 Interest on debt 25 ---------------------------------------- 967 37 259 4 751 11 406 21 290 2 415 12 134 1 571 Insurance benefits and repayments 1 ----------------------- 695 – –1 756 – 1 246 – – ExhibitmSalaries and wages 51 ----------------------------- 989 37 008 34 934 47 329 62 088 31 613 17 873 22 200

General expenditure 145 --------------------------------------- 391 159 130 88 622 140 435 217 006 67 312 75 318 67 417 Current expenditure 137 ------------------------------------- 629 138 677 80 911 134 289 152 008 63 899 71 225 64 189 Intergovernmental expenditure 3 ------------------------ 270 1 770 1 618 4 133 3 941 1 702 678 810 Capital outlay 7 ------------------------------------------ 762 20 453 7 711 6 146 64 998 3 413 4 093 3 228

General expenditure by function: Education services: Education 1 ------------------------------------------- 252 – 453 – – – – 1 825 Elementary and secondary education 1 ---------------- 252 – 453 – – – – 1 825 Higher education – ---------------------------------- – ––––– –

Libraries 1 -------------------------------------------- 578 7 943 – 10 182 8 948 229 2 263 –

Social services and income maintenance:

Public welfare 39 --------------------------------------- 723 29 288 19 495 44 577 29 551 18 268 30 633 16 208

Hospitals – -------------------------------------------- – ––––– –

Health 10 ---------------------------------------------- 508 3 758 5 988 6 980 7 730 5 261 3 194 6 931

Transportation:

Highways 14 ------------------------------------------- 498 15 013 12 196 17 943 21 245 10 432 4 616 11 531

Capital outlay 81 ------------------------------------- 5 946 1 929 1 890 479 464 1 879 1 063

Air transportation 6 ------------------------------------ 872 3 520 – – – – – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 8 ------------------------------------- 617 11 539 9 651 6 749 13 360 5 063 2 171 5 295

Fire protection – --------------------------------------- – – 432 25 – – –

Correction 8 ------------------------------------------- 789 18 087 5 401 9 757 7 782 6 228 4 276 5 006

Protective inspection and regulation 195 ------------------- – 241 – 873 250 – 300

Environment and housing:

Natural resources 298 ------------------------------------ 337 22 431 272 372 195 369

Sewerage – ------------------------------------------- – ––––– –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 225 ----------------------------- 23 158 – 139 1 242 213 43

Parks and recreation 2 --------------------------------- 859 550 3 759 4 944 12 701 1 329 839 137

Housing and community development 1 ------------------ 590 – – – –1 331 994 1 560

Government administration:

Financial administration 3 ------------------------------- 736 8 499 3 717 5 082 6 056 4 675 2 284 2 826

Judicial and legal 5 ------------------------------------ 225 8 654 2 722 4 346 7 410 2 001 2 272 1 819

General public buildings 2 ------------------------------ 379 233 3 384 3 736 3 711 2 022 1 474 3 418

Other 5 ----------------------------------------------- 304 5 821 4 944 6 228 10 882 2 668 1 669 2 039

Interest on general debt 25 --------------------------------- 967 37 259 4 751 11 406 21 290 2 415 12 134 1 571

General expenditure, n.e.c. 5 ------------------------------ 776 8 606 11 740 7 642 65 031 3 526 6 091 6 539

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure 1 --------------------------------- 695 – –1 756 – 1 246 – –

Debt outstanding 312 -------------------------------- 880 759 959 62 708 178 917 273 896 32 134 165 494 21 619

Long-term debt outstanding 312 -------------------------------- 880 759 959 62 708 178 917 273 896 32 134 165 494 21 619 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 307 -------------------------- 084 18 701 62 708 137 459 127 463 26 632 165 485 19 209 Utility-------------------------------------------------- – – ––––– – Other and unallocable 5 ---------------------------------- 796 741 258 – 41 458 146 433 5 502 9 2 410

Long-term debt issued 7 ------------------------------------- 448 5 315 – 24 710 23 395 97 – 5 860 Long-term debt retired 24 ------------------------------------- 474 28 817 5 162 9 969 14 642 1 924 7 854 3 080

Cash and security holdings 405 ----------------------- 746 80 088 83 001 210 783 335 393 60 559 185 515 36 032

ExhibitmCounty contribution to own retirement systems 1 ------- 996 – –2 289 – 996 – –

See footnotes at end of table.

12 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMS GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

TSF:GOVTS*92. 11/ 08/ 95 09:32:33 UTF:GOVTS*93. 11/ 08/ 95 09:32:33 META:GOVTS*96. 11/ 08/ 95 09:33:07

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.]

Item

Delaware Florida

Kent Newcastle Sussex Alachua Bay Brevard Broward Charlotte Clay

59 60 61 62 63 64 65 66 67

Population, 1990 110 ----------------------------------------- 993 441 946 113 229 181 596 126 994 398 978 1 255 488 110 975 105 986 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30

Revenue 19 ----------------------------------------- 690 172 535 22 027 117 248 67 279 235 425 919 250 105 878 46 302

General revenue 19 ------------------------------------------ 690 156 751 21 375 117 248 62 502 219 714 888 184 102 100 46 295 Intergovernmental revenue 2 ------------------------------ 362 17 564 1 153 15 919 10 871 35 423 136 177 13 871 10 441 From Federal Government – ---------------------------- 11 320 1 144 695 330 7 283 32 290 1 811 267 From State governments 2 ----------------------------- 362 5 696 9 14 463 10 119 27 144 101 542 11 857 10 075 From local governments – ------------------------------ 548 – 761 422 996 2 345 203 99

General revenue from own sources 17 ---------------------- 328 139 187 20 222 101 329 51 631 184 291 752 007 88 229 35 854 Taxes 4 ---------------------------------------------- 949 57 930 8 362 50 171 29 903 96 231 361 534 42 299 25 614 Property 4 ------------------------------------------ 573 47 885 5 455 44 871 20 188 81 068 311 018 32 693 23 961 General sales – ------------------------------------- – – –5 662 – – – – Selective sales – ------------------------------------ – –4 603 3 627 12 753 32 523 7 401 913 Income – ------------------------------------------- ––––––– – Other 376 -------------------------------------------- 10 045 2 907 697 426 2 410 17 993 2 205 740 Current charges 9 ------------------------------------- 949 48 311 6 848 17 895 13 302 44 356 174 337 16 150 5 237 Miscellaneous revenue 2 ------------------------------- 430 32 946 5 012 33 263 8 426 43 704 216 136 29 780 5 003

Utility and liquor store revenue – ----------------------------- – 652 – 4 777 15 711 31 066 3 778 7 Insurance trust revenue – ------------------------------------ 15 784 – – – – – – –

Expenditure 19 -------------------------------------- 875 156 596 35 218 106 994 65 294 242 977 1 054 388 168 410 43 378

By character and object:

Intergovernmental – -------------------------------------- – 358 6 338 1 175 1 378 24 291 521 361 To State governments – -------------------------------- – – 677 304 1 223 5 598 493 361 To local governments – -------------------------------- – 358 5 661 871 155 18 693 28 – Current operation 14 --------------------------------------- 051 110 533 15 053 69 091 52 431 167 506 573 248 77 347 36 708 Capital outlay 3 ------------------------------------------ 368 9 755 16 273 6 422 4 317 41 313 275 427 85 806 4 638 Construction 769 ----------------------------------------- 7 228 15 672 3 398 1 696 36 655 190 515 81 505 2 554 Assistance and subsidies – -------------------------------- ––––––– – Interest on debt 2 ---------------------------------------- 456 31 285 3 534 25 143 7 371 32 780 181 422 4 736 1 671 Insurance benefits and repayments – ----------------------- 5 023 – – – – – – – ExhibitmSalaries and wages 4 ----------------------------- 272 58 129 5 804 44 951 31 165 97 927 284 425 46 398 23 299

General expenditure 19 --------------------------------------- 875 151 573 34 617 106 994 61 637 211 397 954 502 90 705 42 850 Current expenditure 16 ------------------------------------- 507 141 818 18 344 100 572 57 776 180 192 709 765 79 762 38 300 Intergovernmental expenditure – ------------------------ – 358 6 338 1 175 1 378 24 291 521 361 Capital outlay 3 ------------------------------------------ 368 9 755 16 273 6 422 3 861 31 205 244 737 10 943 4 550

General expenditure by function: Education services: Education – ------------------------------------------- ––––––– – Elementary and secondary education – ---------------- ––––––– – Higher education – ---------------------------------- ––––––– –

Libraries 167 -------------------------------------------- 4 291 1 203 5 661 707 9 490 26 015 1 303 1 062

Social services and income maintenance:

Public welfare – --------------------------------------- 733 118 560 166 3 540 17 041 2 684 1 190

Hospitals – -------------------------------------------- – – – 871 – – – –

Health – ---------------------------------------------- 4 415 2 162 949 2 066 9 889 6 827 6 187 2 189

Transportation:

Highways 38 ------------------------------------------- 1 722 220 6 771 9 438 28 338 59 638 21 454 8 350

Capital outlay – ------------------------------------- – 12 404 2 350 1 932 35 345 1 233 1 287

Air transportation – ------------------------------------ 2 582 75 – 136 3 388 71 902 3 237 –

Parking facilities – ------------------------------------- – – – – –6 736 – –

Other – ----------------------------------------------- – – – – –1 369 – –

Public safety:

Police protection 200 ------------------------------------- 23 970 185 13 557 6 231 16 532 102 390 9 800 8 668

Fire protection 1 --------------------------------------- 110 1 268 412 3 094 631 5 890 12 638 4 170 2 007

Correction – ------------------------------------------- – – 10 059 5 415 9 604 84 257 2 757 1 632

Protective inspection and regulation 403 ------------------- 2 064 163 757 650 1 886 6 458 2 588 1 701

Environment and housing:

Natural resources – ------------------------------------ 6 879 179 2 085 158 9 057 17 746 273 41

Sewerage 8 ------------------------------------------- 744 28 950 17 390 – 5 937 – 55 602 – –

Capital outlay 3 ------------------------------------- 030 2 272 14 765 – 1 046 – 34 607 – –

Solid waste management 868 ----------------------------- – 1 995 7 490 10 045 25 367 46 666 9 023 4 326

Parks and recreation 506 --------------------------------- 10 685 – 1 420 824 15 087 48 522 7 171 1 050

Housing and community development 402 ------------------ 12 126 1 110 – – 1 963 15 567 43 98

Government administration:

Financial administration 1 ------------------------------- 465 5 027 1 567 6 699 3 131 11 529 42 007 6 127 1 266

Judicial and legal 598 ------------------------------------ 4 728 601 6 798 2 950 12 980 50 813 3 159 2 368

General public buildings 464 ------------------------------ 2 132 863 – – – 41 968 – –

Other 893 ----------------------------------------------- 6 813 1 337 1 605 2 007 4 142 9 697 1 261 1 446

Interest on general debt 2 --------------------------------- 456 31 285 3 320 25 143 6 601 23 120 170 690 4 730 1 671

General expenditure, n.e.c. 1 ------------------------------ 561 1 903 1 717 14 346 3 673 19 595 59 953 4 738 3 785

Utility and liquor store expenditure – -------------------------- – 601 – 3 657 31 580 99 886 77 705 528 Insurance trust expenditure – --------------------------------- 5 023 – – – – – – –

Debt outstanding 34 -------------------------------- 053 406 087 82 859 348 626 98 130 387 015 2 439 025 156 466 19 979

Long-term debt outstanding 34 -------------------------------- 053 406 087 82 140 348 626 98 130 386 868 2 439 025 156 466 19 979 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 16 -------------------------- 875 301 852 26 350 307 947 9 160 123 905 1 361 886 28 445 5 354 Utility – -------------------------------------------------- – 4 971 – 9 935 128 042 202 783 – – Other and unallocable 17 ---------------------------------- 178 104 235 50 819 40 679 79 035 134 921 874 356 128 021 14 625

Long-term debt issued 5 ------------------------------------- 740 7 295 27 824 161 – 36 195 222 035 103 415 – Long-term debt retired 4 ------------------------------------- 698 12 247 1 414 4 640 7 159 59 070 98 678 6 170 910

Cash and security holdings 25 ----------------------- 711 452 799 40 524 353 890 40 403 319 590 1 973 183 148 336 24 206

ExhibitmCounty contribution to own retirement systems – ------- 4 322 – – – – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 13
TIPSII [UPF] L9COMS GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

TSF:GOVTS*92. 11/ 08/ 95 09:32:33 UTF:GOVTS*93. 11/ 08/ 95 09:32:33 META:GOVTS*96. 11/ 08/ 95 09:33:07

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

FloridamCon.

Collier

Metropolitan

Dade Escambia Hernando Hillsborough Lake Lee Leon

68 69 70 71 72 73 74 75

Population, 1990 152 ----------------------------------------- 099 1 937 094 262 798 101 115 834 054 152 104 335 113 192 493 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30

Revenue 183 ----------------------------------------- 963 3 061 089 154 801 85 709 1 025 000 74 930 320 735 87 609

General revenue 163 ------------------------------------------ 621 2 913 175 154 660 80 697 958 002 74 930 301 547 87 609 Intergovernmental revenue 28 ------------------------------ 419 441 836 28 531 6 844 212 995 11 778 41 272 14 924 From Federal Government 8 ---------------------------- 617 187 771 6 634 64 29 556 1 823 8 868 1 720 From State governments 19 ----------------------------- 671 252 976 20 814 6 780 151 371 9 760 31 606 12 971 From local governments 131 ------------------------------ 1 089 1 083 – 32 068 195 798 233

General revenue from own sources 135 ---------------------- 202 2 471 339 126 129 73 853 745 007 63 152 260 275 72 685 Taxes 74 ---------------------------------------------- 713 884 225 51 364 30 783 298 126 33 996 121 333 48 851 Property 63 ------------------------------------------ 668 681 966 37 130 26 719 263 893 20 559 99 634 33 230 General sales – ------------------------------------- – – – –5 644 – 8 703 Selective sales 5 ------------------------------------ 848 161 602 13 920 2 744 23 541 6 078 16 091 6 106 Income – ------------------------------------------- – ––––– – Other 5 -------------------------------------------- 197 40 657 314 1 320 10 692 1 715 5 608 812 Current charges 20 ------------------------------------- 185 1 234 404 45 897 5 916 310 997 9 969 79 890 12 257 Miscellaneous revenue 40 ------------------------------- 304 352 710 28 868 37 154 135 884 19 187 59 052 11 577

Utility and liquor store revenue 20 ----------------------------- 342 147 914 141 5 012 66 998 – 19 188 – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 191 -------------------------------------- 482 2 996 708 151 529 105 835 1 126 664 92 465 312 029 84 807

By character and object:

Intergovernmental 960 -------------------------------------- 12 655 564 403 23 985 444 1 713 612 To State governments 960 -------------------------------- 10 286 560 403 3 980 310 1 502 501 To local governments – -------------------------------- 2 369 4 – 20 005 134 211 111 Current operation 114 --------------------------------------- 790 2 250 054 125 175 40 343 720 335 52 290 191 176 58 115 Capital outlay 59 ------------------------------------------ 651 415 171 5 454 15 140 220 767 29 356 88 974 16 991 Construction 56 ----------------------------------------- 000 274 118 3 082 8 942 171 719 22 827 74 824 12 437 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 16 ---------------------------------------- 081 318 828 20 336 49 949 161 577 10 375 30 166 9 089 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 69 ----------------------------- 616 997 000 74 493 25 603 307 195 32 637 96 765 36 146

General expenditure 140 --------------------------------------- 692 2 692 830 147 935 99 475 1 005 139 92 465 270 741 84 807 Current expenditure 113 ------------------------------------- 288 2 347 680 142 580 86 558 830 380 63 109 203 423 67 816 Intergovernmental expenditure 960 ------------------------ 12 655 564 403 23 985 444 1 713 612 Capital outlay 27 ------------------------------------------ 404 345 150 5 355 12 917 174 759 29 356 67 318 16 991

General expenditure by function: Education services: Education – ------------------------------------------- – – – 301 – – – Elementary and secondary education – ---------------- – – – 301 – – –

Higher education – ---------------------------------- – ––––– –

Libraries 4 -------------------------------------------- 640 30 855 902 1 063 11 616 227 7 614 4 473

Social services and income maintenance:

Public welfare 2 --------------------------------------- 340 33 175 4 280 236 39 556 1 196 4 187 832

Hospitals 21 -------------------------------------------- 534 250 16 480 – 250 979 1 784 1 –

Health 5 ---------------------------------------------- 943 10 838 4 502 2 666 4 205 2 597 12 121 1 589

Transportation:

Highways 17 ------------------------------------------- 051 66 223 6 814 10 020 75 595 9 517 49 946 6 342

Capital outlay 8 ------------------------------------- 618 34 705 729 6 360 44 446 5 186 31 140 1 826

Air transportation 388 ------------------------------------ 315 738 – 1 030 109 847 – 14 825 –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- 86 901 – 223 14 593 – 8 695 –

Public safety:

Police protection 25 ------------------------------------- 445 237 767 19 303 8 287 67 194 8 073 22 145 9 297

Fire protection 1 --------------------------------------- 170 99 176 1 751 4 046 18 756 1 976 684 1 997

Correction 10 ------------------------------------------- 003 150 397 14 288 1 938 49 288 28 635 7 259 14 177

Protective inspection and regulation 5 ------------------- 203 16 381 – 1 613 5 924 900 4 502 711

Environment and housing:

Natural resources 7 ------------------------------------ 336 3 737 561 53 11 417 1 687 6 151 2 454

Sewerage – ------------------------------------------- 136 364 – – – – – –

Capital outlay – ------------------------------------- 56 689 – – – – – –

Solid waste management 12 ----------------------------- 190 148 805 10 164 4 989 26 549 10 115 14 590 3 812

Parks and recreation 5 --------------------------------- 054 71 125 1 921 1 044 29 613 1 018 28 564 1 397

Housing and community development 2 ------------------ 754 95 576 5 151 – 10 033 831 3 701 2

Government administration:

Financial administration 7 ------------------------------- 841 37 881 11 012 6 118 39 003 4 210 20 323 6 852

Judicial and legal 6 ------------------------------------ 637 106 897 7 612 1 198 42 171 3 045 10 839 5 567

General public buildings – ------------------------------ 2 446 – – 5 417 – – –

Other 3 ----------------------------------------------- 353 14 591 1 370 1 503 14 801 2 411 9 717 1 912

Interest on general debt 8 --------------------------------- 617 304 973 20 336 48 878 128 504 10 375 26 515 9 089

General expenditure, n.e.c. 14 ------------------------------ 706 188 734 21 488 4 570 49 777 3 868 18 362 14 304

Utility and liquor store expenditure 50 -------------------------- 790 303 878 3 594 6 360 121 525 – 41 288 – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 208 -------------------------------- 797 4 836 857 254 205 697 068 2 076 359 127 999 817 712 130 890

Long-term debt outstanding 206 -------------------------------- 437 4 829 467 253 915 697 068 2 076 359 127 999 817 712 130 890 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 38 -------------------------- 720 2 069 240 167 270 310 046 596 257 91 560 144 349 53 273 Utility 87 -------------------------------------------------- 231 375 035 – – 479 748 – 45 361 – Other and unallocable 80 ---------------------------------- 486 2 385 192 86 645 387 022 1 000 354 36 439 628 002 77 617

Long-term debt issued 4 ------------------------------------- 400 390 917 3 700 – 347 434 398 320 815 33 945 Long-term debt retired 8 ------------------------------------- 761 203 094 3 980 1 183 356 185 2 082 79 039 16 663

Cash and security holdings 196 ----------------------- 822 3 369 370 202 958 349 511 1 372 684 132 777 681 645 101 852

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

14 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMS GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

TSF:GOVTS*92. 11/ 08/ 95 09:32:33 UTF:GOVTS*93. 11/ 08/ 95 09:32:33 META:GOVTS*96. 11/ 08/ 95 09:33:07

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

FloridamCon.

Manatee Marion Martin Okaloosa Orange Osceola Palm Beach Pasco Pinellas

76 77 78 79 80 81 82 83 84

Population, 1990 211 ----------------------------------------- 707 194 833 100 900 143 776 677 491 107 728 863 518 281 131 851 659 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30

Revenue 216 ----------------------------------------- 386 88 200 104 853 71 456 680 892 83 158 718 941 180 381 544 698

General revenue 199 ------------------------------------------ 122 88 200 99 909 62 617 668 511 83 158 697 350 158 981 506 135 Intergovernmental revenue 22 ------------------------------ 860 18 091 12 289 13 017 102 525 11 553 84 359 24 324 67 561 From Federal Government 4 ---------------------------- 137 1 845 522 2 253 14 216 144 9 885 4 953 7 117 From State governments 17 ----------------------------- 317 16 241 10 841 10 661 85 253 11 062 67 081 19 303 52 895 From local governments 1 ------------------------------ 406 5 926 103 3 056 347 7 393 68 7 549

General revenue from own sources 176 ---------------------- 262 70 109 87 620 49 600 565 986 71 605 612 991 134 657 438 574 Taxes 81 ---------------------------------------------- 486 42 529 52 010 23 081 307 525 48 975 342 535 74 059 263 039 Property 55 ------------------------------------------ 318 34 264 47 418 13 241 236 054 25 382 268 038 65 852 190 690 General sales 15 ------------------------------------- 265 – –5 376 – 7 181 – – 38 525 Selective sales 8 ------------------------------------ 539 6 986 3 047 3 760 60 044 14 286 60 625 6 298 26 654 Income – ------------------------------------------- ––––––– – Other 2 -------------------------------------------- 364 1 279 1 545 704 11 427 2 126 13 872 1 909 7 170 Current charges 49 ------------------------------------- 544 9 289 11 488 14 538 99 070 9 697 111 311 23 531 108 610 Miscellaneous revenue 45 ------------------------------- 232 18 291 24 122 11 981 159 391 12 933 159 145 37 067 66 925

Utility and liquor store revenue 17 ----------------------------- 264 – 4 944 8 839 12 381 – 21 591 21 400 38 563 Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 198 -------------------------------------- 655 89 620 105 980 75 118 677 163 75 386 793 654 225 921 501 829

By character and object:

Intergovernmental 834 -------------------------------------- 523 734 268 12 768 445 15 268 1 022 22 985 To State governments 834 -------------------------------- 517 715 199 1 556 383 4 043 993 2 206 To local governments – -------------------------------- 6 19 69 11 212 62 11 225 29 20 779 Current operation 139 --------------------------------------- 325 65 775 71 178 44 059 413 354 55 558 452 989 114 699 346 019 Capital outlay 34 ------------------------------------------ 528 17 710 18 280 28 304 122 934 15 247 247 914 88 189 88 400 Construction 33 ----------------------------------------- 789 8 871 13 775 26 382 105 186 12 717 210 683 75 756 63 072 Assistance and subsidies – -------------------------------- ––––––– – Interest on debt 23 ---------------------------------------- 968 5 612 15 788 2 487 128 107 4 136 77 483 22 011 44 425 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 82 ----------------------------- 370 42 489 31 370 24 715 189 512 33 044 217 900 66 897 75 301

General expenditure 151 --------------------------------------- 922 89 620 99 314 59 910 653 898 75 386 724 145 193 587 455 516 Current expenditure 147 ------------------------------------- 928 71 910 84 186 42 504 539 292 60 139 512 726 116 811 387 509 Intergovernmental expenditure 834 ------------------------ 523 734 268 12 768 445 15 268 1 022 22 985 Capital outlay 3 ------------------------------------------ 994 17 710 15 128 17 406 114 606 15 247 211 419 76 776 68 007

General expenditure by function: Education services: Education – ------------------------------------------- – – – – –3 743 – – Elementary and secondary education – ---------------- – – – – –3 743 – – Higher education – ---------------------------------- ––––––– –

Libraries 2 -------------------------------------------- 838 785 1 600 – 10 853 1 712 17 265 8 189 2 648

Social services and income maintenance:

Public welfare 723 --------------------------------------- 1 510 2 041 1 023 23 700 1 991 22 220 2 559 21 273

Hospitals – -------------------------------------------- 30 – – – – – – –

Health 13 ---------------------------------------------- 037 5 689 4 702 1 729 2 675 1 851 14 785 5 288 22 070

Transportation:

Highways 14 ------------------------------------------- 347 14 040 12 033 14 203 69 171 18 369 83 553 27 262 43 524

Capital outlay 245 ------------------------------------- 7 475 6 841 9 417 41 828 13 199 62 627 20 729 29 242

Air transportation – ------------------------------------ 743 – 4 008 – – 48 474 – 4 158

Parking facilities – ------------------------------------- – – – – – 359 – –

Other 2 ----------------------------------------------- 779 – – –5 054 – 275 – –

Public safety:

Police protection 20 ------------------------------------- 061 14 593 11 503 6 221 61 402 10 820 71 260 18 556 60 032

Fire protection 38 --------------------------------------- 3 334 4 034 1 075 46 001 3 175 44 619 5 208 11 798

Correction 8 ------------------------------------------- 457 9 733 7 511 6 503 89 424 4 345 121 450 15 868 26 968

Protective inspection and regulation – ------------------- 1 645 1 510 – 5 262 842 2 037 2 460 3 050

Environment and housing:

Natural resources 854 ------------------------------------ 474 662 158 1 889 289 4 719 478 13 353

Sewerage 9 ------------------------------------------- 876 – – – 38 290 – 5 379 – 22 178

Capital outlay – ------------------------------------- – – – 13 360 – 90 – 6 319

Solid waste management 16 ----------------------------- 413 2 795 8 825 6 375 36 718 2 345 153 44 334 22 945

Parks and recreation 7 --------------------------------- 045 4 941 8 450 1 255 29 150 1 742 36 481 11 625 11 237

Housing and community development 25 ------------------ 445 – 467 6 187 – 4 662 30 4 254

Government administration:

Financial administration 8 ------------------------------- 562 6 003 7 569 3 973 26 268 5 567 30 967 9 542 25 887

Judicial and legal 4 ------------------------------------ 947 3 198 3 848 2 777 23 549 4 075 52 723 6 463 36 160

General public buildings – ------------------------------ – – – 17 418 – 20 769 – 15 091

Other 5 ----------------------------------------------- 764 3 366 2 178 830 19 297 1 428 12 463 1 953 26 409

Interest on general debt 19 --------------------------------- 204 5 612 15 533 2 487 120 701 4 136 74 806 15 969 42 354

General expenditure, n.e.c. 16 ------------------------------ 952 10 684 7 315 6 826 20 889 12 699 50 983 17 803 40 127

Utility and liquor store expenditure 46 -------------------------- 733 – 6 666 15 208 23 265 – 69 509 32 334 46 313 Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 410 -------------------------------- 547 115 955 269 015 155 323 1 838 477 68 160 1 111 154 360 131 558 733

Long-term debt outstanding 409 -------------------------------- 687 115 955 269 015 155 323 1 823 477 68 160 1 111 154 360 131 558 733 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 153 -------------------------- 573 47 945 194 961 22 322 1 242 206 24 367 355 616 31 735 248 464 Utility 78 -------------------------------------------------- 999 – 4 117 – 87 810 – 115 975 99 705 36 619 Other and unallocable 177 ---------------------------------- 115 68 010 69 937 133 001 493 461 43 793 639 563 228 691 273 650

Long-term debt issued 168 ------------------------------------- 039 24 615 10 000 81 740 169 855 470 96 424 – 165 200 Long-term debt retired 157 ------------------------------------- 821 2 190 4 123 3 961 75 902 1 250 131 176 6 724 254 506

Cash and security holdings 335 ----------------------- 858 117 707 256 397 125 746 1 677 848 90 356 971 483 254 227 573 925

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 15
TIPSII [UPF] L9COMS GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

TSF:GOVTS*92. 11/ 08/ 95 09:32:33 UTF:GOVTS*93. 11/ 08/ 95 09:32:33 META:GOVTS*96. 11/ 08/ 95 09:33:07

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

FloridamCon. Georgia

Polk St. Lucie Sarasota Seminole Volusia Bibb Chatham

85 86 87 88 89 90 91

Population, 1990 405 ----------------------------------------- 382 150 171 277 776 287 529 370 712 149 967 216 935 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 12/ 31

Revenue 225 ----------------------------------------- 110 135 636 219 647 137 354 218 569 77 707 148 754

General revenue 218 ------------------------------------------ 626 126 448 203 136 127 057 215 518 75 235 142 737 Intergovernmental revenue 48 ------------------------------ 182 17 368 28 654 22 209 34 685 10 882 23 100 From Federal Government 7 ---------------------------- 482 871 4 502 2 859 9 958 740 380 From State governments 34 ----------------------------- 327 15 724 23 590 17 850 24 721 9 233 20 395 From local governments 6 ------------------------------ 373 773 562 1 500 6 909 2 325

General revenue from own sources 170 ---------------------- 444 109 080 174 482 104 848 180 833 64 353 119 637 Taxes 83 ---------------------------------------------- 367 67 775 87 714 68 013 96 049 54 794 102 190 Property 70 ------------------------------------------ 059 60 748 52 019 59 822 71 170 33 093 44 510 General sales – ------------------------------------- – 13 488 – – 19 003 53 061 Selective sales 10 ------------------------------------ 546 2 601 19 491 5 604 22 675 2 152 2 693 Income – ------------------------------------------- ––––– – Other 2 -------------------------------------------- 762 4 426 2 716 2 587 2 204 546 1 926 Current charges 50 ------------------------------------- 833 12 870 23 826 16 286 42 160 2 870 1 895 Miscellaneous revenue 36 ------------------------------- 244 28 435 62 942 20 549 42 624 6 689 15 552

Utility and liquor store revenue 6 ----------------------------- 484 9 188 16 511 10 297 3 051 – 3 114 Insurance trust revenue – ------------------------------------ – – – –2 472 2 903

Expenditure 225 -------------------------------------- 367 144 216 213 564 136 877 220 067 74 745 134 496

By character and object:

Intergovernmental 1 -------------------------------------- 224 995 784 1 044 1 434 22 714 27 038 To State governments 1 -------------------------------- 056 916 784 902 1 073 – 149 To local governments 168 -------------------------------- 79 – 142 361 22 714 26 889 Current operation 188 --------------------------------------- 779 85 258 152 792 96 625 152 804 44 222 69 984 Capital outlay 18 ------------------------------------------ 381 32 455 43 433 26 814 36 424 4 600 33 462 Construction 14 ----------------------------------------- 489 17 346 41 821 17 888 18 241 3 123 21 622 Assistance and subsidies – -------------------------------- ––––– – Interest on debt 16 ---------------------------------------- 983 25 508 16 555 12 394 29 405 2 467 2 638 Insurance benefits and repayments – ----------------------- – – – – 742 1 374 ExhibitmSalaries and wages 107 ----------------------------- 553 28 379 74 551 55 763 79 363 19 265 39 255

General expenditure 215 --------------------------------------- 477 133 083 173 247 125 232 212 260 74 003 123 867 Current expenditure 201 ------------------------------------- 548 106 794 149 200 104 113 178 044 69 403 92 369 Intergovernmental expenditure 1 ------------------------ 224 995 784 1 044 1 434 22 714 27 038 Capital outlay 13 ------------------------------------------ 929 26 289 24 047 21 119 34 216 4 600 31 498

General expenditure by function: Education services: Education – ------------------------------------------- ––––– – Elementary and secondary education – ---------------- ––––– – Higher education – ---------------------------------- ––––– –

Libraries 77 -------------------------------------------- 2 875 3 657 3 495 6 725 1 656 3 203

Social services and income maintenance:

Public welfare 5 --------------------------------------- 685 1 533 2 426 301 3 261 1 195 1 103

Hospitals 36 -------------------------------------------- 311 – – – 496 4 500 1 710

Health 17 ---------------------------------------------- 158 5 438 7 202 3 304 6 091 9 308 17 941

Transportation:

Highways 21 ------------------------------------------- 801 13 211 29 148 25 713 25 365 3 847 16 520

Capital outlay 1 ------------------------------------- 503 8 099 16 412 14 626 13 649 249 12 442

Air transportation – ------------------------------------ 6 138 – – 11 171 – –

Parking facilities – ------------------------------------- ––––– –

Other – ----------------------------------------------- 373 – 308 366 240 –

Public safety:

Police protection 26 ------------------------------------- 323 15 947 19 802 16 563 23 100 5 896 9 432

Fire protection 6 --------------------------------------- 475 12 726 10 648 8 388 4 611 2 948 –

Correction 15 ------------------------------------------- 991 9 469 7 375 8 146 17 736 5 698 19 650

Protective inspection and regulation 3 ------------------- 219 753 3 102 2 596 2 133 – 516

Environment and housing:

Natural resources 4 ------------------------------------ 035 636 7 634 1 079 1 458 167 –

Sewerage – ------------------------------------------- 38 – – – – 1 487

Capital outlay – ------------------------------------- – – – – – 150

Solid waste management 12 ----------------------------- 722 9 533 18 133 8 510 15 310 1 242 303

Parks and recreation 3 --------------------------------- 322 7 710 15 402 1 950 15 068 1 203 856

Housing and community development 4 ------------------ 732 – 1 342 1 196 3 306 460 91

Government administration:

Financial administration 13 ------------------------------- 891 6 375 12 298 10 199 8 767 2 763 4 316

Judicial and legal 9 ------------------------------------ 781 7 581 7 247 9 328 12 450 6 849 5 806

General public buildings – ------------------------------ – – – –2 763 4 643

Other 3 ----------------------------------------------- 552 2 381 3 507 2 630 3 481 3 074 1 558

Interest on general debt 16 --------------------------------- 983 25 508 10 601 11 969 29 405 2 467 2 638

General expenditure, n.e.c. 13 ------------------------------ 419 4 858 13 723 9 557 21 960 17 727 32 094

Utility and liquor store expenditure 9 -------------------------- 890 11 133 40 317 11 645 7 807 – 9 255 Insurance trust expenditure – --------------------------------- – – – – 742 1 374

Debt outstanding 263 -------------------------------- 859 412 638 246 052 175 836 473 345 27 405 42 491

Long-term debt outstanding 263 -------------------------------- 859 412 638 245 998 174 631 473 267 27 405 42 491 Education – ---------------------------------------------- – – – – 10 420 – Public debt for private purposes 179 -------------------------- 049 284 930 85 459 30 318 316 733 6 040 6 336 Utility-------------------------------------------------- – – 84 539 4 675 – – – Other and unallocable 84 ---------------------------------- 810 127 708 76 000 139 638 156 534 10 945 36 155

Long-term debt issued 33 ------------------------------------- 905 59 410 15 095 3 509 58 715 373 36 800 Long-term debt retired 12 ------------------------------------- 657 11 165 5 605 5 924 2 022 3 271 2 411

Cash and security holdings 298 ----------------------- 518 345 334 275 182 136 181 447 784 44 661 151 978

ExhibitmCounty contribution to own retirement systems – ------- – – – –2 083 1 308

See footnotes at end of table.

16 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMS GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

TSF:GOVTS*92. 11/ 08/ 95 09:32:33 UTF:GOVTS*93. 11/ 08/ 95 09:32:33 META:GOVTS*96. 11/ 08/ 95 09:33:07

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

GeorgiamCon. Hawaii

Clayton Cobb De Kalb Dougherty Fulton Gwinnett Richmond Hawaii Maui

92 93 94 95 96 97 98 99 100

Population, 1990 182 ----------------------------------------- 052 447 745 545 837 96 311 648 951 352 910 189 719 120 317 100 374 Date of end of fiscal year 6/ 30 ---------------------------------- 9/ 30 12/ 31 6/ 30 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 86 ----------------------------------------- 007 330 166 472 895 54 954 681 215 322 718 124 376 154 138 167 084

General revenue 86 ------------------------------------------ 007 281 719 415 802 54 954 643 129 277 167 117 753 141 593 151 874 Intergovernmental revenue 12 ------------------------------ 414 37 668 33 171 10 861 43 055 22 677 15 291 47 971 34 594 From Federal Government 363 ---------------------------- 5 844 5 646 88 5 403 4 352 703 18 245 6 632 From State governments 12 ----------------------------- 051 20 154 23 191 9 979 34 990 18 325 13 496 29 726 27 962 From local governments – ------------------------------ 11 670 4 334 794 2 662 – 1 092 – –

General revenue from own sources 73 ---------------------- 593 244 051 382 631 44 093 600 074 254 490 102 462 93 622 117 280 Taxes 59 ---------------------------------------------- 186 161 175 278 686 35 362 504 320 193 160 70 231 81 105 79 689 Property 50 ------------------------------------------ 119 111 045 182 243 12 417 289 687 130 175 18 321 67 922 66 903 General sales – ------------------------------------- 23 399 62 756 21 886 195 523 43 345 41 262 – – Selective sales 5 ------------------------------------ 103 15 184 20 010 917 7 996 8 706 7 933 7 852 6 885 Income – ------------------------------------------- ––––––– – Other 3 -------------------------------------------- 964 11 547 13 677 142 11 114 10 934 2 715 5 331 5 901 Current charges 2 ------------------------------------- 114 42 278 73 024 4 129 51 759 26 963 11 437 3 378 14 619 Miscellaneous revenue 12 ------------------------------- 293 40 598 30 921 4 602 43 995 34 367 20 794 9 139 22 972

Utility and liquor store revenue – ----------------------------- 48 447 25 200 – 8 728 45 551 5 769 12 545 15 210 Insurance trust revenue – ------------------------------------ – 31 893 – 29 358 – 854 – –

Expenditure 94 -------------------------------------- 860 325 404 462 104 46 965 644 557 327 495 106 325 171 060 156 559

By character and object:

Intergovernmental 3 -------------------------------------- 717 13 103 98 158 10 451 247 629 10 857 7 682 – – To State governments – -------------------------------- 229 1 517 – – – 2 778 – – To local governments 3 -------------------------------- 717 12 874 96 641 10 451 247 629 10 857 4 904 – – Current operation 73 --------------------------------------- 366 231 904 279 126 25 400 275 688 169 802 66 509 117 235 98 533 Capital outlay 12 ------------------------------------------ 186 60 992 60 922 9 710 70 589 115 370 20 021 47 246 50 054 Construction 5 ----------------------------------------- 415 36 925 56 681 9 206 62 757 91 292 12 848 42 937 42 590 Assistance and subsidies – -------------------------------- ––––––– – Interest on debt 5 ---------------------------------------- 591 19 405 14 743 1 404 35 872 31 466 11 672 6 579 7 972 Insurance benefits and repayments – ----------------------- – 9 155 – 14 779 – 441 – – ExhibitmSalaries and wages 42 ----------------------------- 728 96 921 166 330 14 250 141 648 83 172 34 741 54 613 45 900

General expenditure 94 --------------------------------------- 860 271 669 416 913 46 965 623 788 273 636 100 826 159 340 145 633 Current expenditure 82 ------------------------------------- 674 222 822 369 879 37 255 553 864 170 783 82 342 112 103 95 579 Intergovernmental expenditure 3 ------------------------ 717 13 103 98 158 10 451 247 629 10 857 7 682 – – Capital outlay 12 ------------------------------------------ 186 48 847 47 034 9 710 69 924 102 853 18 484 47 237 50 054

General expenditure by function: Education services: Education – ------------------------------------------- – 21 – – – – 262 – Elementary and secondary education – ---------------- – – – – – – 262 – Higher education – ---------------------------------- – 21 – – – – – –

Libraries 1 -------------------------------------------- 922 6 871 13 797 1 511 16 865 16 888 1 225 – –

Social services and income maintenance:

Public welfare 1 --------------------------------------- 591 5 778 1 563 325 9 316 4 206 350 – 11 505

Hospitals – -------------------------------------------- 2 900 26 809 1 909 87 595 2 502 4 483 – –

Health 9 ---------------------------------------------- 805 13 420 40 857 10 143 36 144 4 772 12 291 4 414 244

Transportation:

Highways 5 ------------------------------------------- 485 44 159 19 924 5 200 6 041 65 136 14 499 8 747 15 049

Capital outlay 2 ------------------------------------- 183 23 606 3 050 3 900 3 789 56 445 9 904 2 738 8 246

Air transportation – ------------------------------------ – 1 370 – 1 273 2 361 – – –

Parking facilities – ------------------------------------- – – – – – – 135 –

Other – ----------------------------------------------- – 62 756 – 105 452 – – – –

Public safety:

Police protection 14 ------------------------------------- 410 26 363 42 267 2 959 17 936 20 650 8 593 23 914 16 091

Fire protection 9 --------------------------------------- 713 25 947 24 398 916 11 433 25 871 5 444 8 515 9 713

Correction 9 ------------------------------------------- 791 2 889 18 184 5 004 27 190 11 791 5 434 – –

Protective inspection and regulation 1 ------------------- 225 1 802 1 133 109 1 347 1 134 803 1 864 989

Environment and housing:

Natural resources 108 ------------------------------------ – 671 75 387 6 139 279 2 866

Sewerage – ------------------------------------------- 35 754 41 635 – 48 211 24 471 6 753 37 850 17 277

Capital outlay – ------------------------------------- 11 834 16 973 – 35 787 12 518 5 358 35 687 10 551

Solid waste management 1 ----------------------------- 341 4 417 24 861 753 7 596 45 1 844 4 164 3 644

Parks and recreation 1 --------------------------------- 877 11 256 19 375 320 10 700 15 716 3 693 12 222 23 170

Housing and community development 227 ------------------ 2 615 3 775 1 547 1 790 – – 10 410 8 595

Government administration:

Financial administration 7 ------------------------------- 391 8 708 13 295 806 11 599 8 070 2 712 4 460 5 706

Judicial and legal 8 ------------------------------------ 314 19 130 21 707 2 769 48 689 9 935 5 303 4 761 3 666

General public buildings 3 ------------------------------ 705 5 497 7 622 880 10 946 20 375 1 490 1 453 4 801

Other 3 ----------------------------------------------- 984 28 632 5 057 665 7 006 18 058 4 238 6 679 4 808

Interest on general debt 5 --------------------------------- 591 6 751 7 788 1 404 35 872 12 322 10 742 6 225 7 040

General expenditure, n.e.c. 8 ------------------------------ 380 18 780 18 048 9 670 120 400 9 327 10 790 22 986 10 469

Utility and liquor store expenditure – -------------------------- 53 735 36 036 – 5 990 53 859 5 058 11 720 10 926 Insurance trust expenditure – --------------------------------- – 9 155 – 14 779 – 441 – –

Debt outstanding 96 -------------------------------- 823 304 505 290 149 17 046 522 389 464 098 184 564 112 788 148 915

Long-term debt outstanding 81 -------------------------------- 485 269 505 290 149 17 046 522 389 464 098 184 564 112 788 148 915 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 67 -------------------------- 180 21 940 20 324 916 77 352 24 202 142 682 – 6 240 Utility – -------------------------------------------------- 185 360 95 540 – – 208 236 24 222 6 479 48 362 Other and unallocable 14 ---------------------------------- 305 62 205 174 285 16 130 445 037 231 660 17 660 106 309 94 313

Long-term debt issued 7 ------------------------------------- 430 – 93 525 – 73 012 98 954 10 915 14 000 36 275 Long-term debt retired 2 ------------------------------------- 590 10 695 12 598 5 353 87 444 99 918 7 512 3 595 4 048

Cash and security holdings 82 ----------------------- 600 333 810 568 848 48 420 679 849 358 766 223 621 107 715 198 516

ExhibitmCounty contribution to own retirement systems – ------- – 14 856 – 17 595 – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 17
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 08/ 95 10:44 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

TSF:GOVTS*92. 11/ 08/ 95 10:43:28 UTF:GOVTS*93. 11/ 08/ 95 10:43:29 META:GOVTS*96. 11/ 08/ 95 10:43:59

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Illinois

IdahomAda Champaign Cook Du Page Kane Lake La Salle McHenry

101 102 103 104 105 106 107 108

Population, 1990 205 ----------------------------------------- 775 173 025 5 105 067 781 666 317 471 516 418 106 913 183 241 Date of end of fiscal year 9/ 30 ---------------------------------- 11/ 30 12/ 6 11/ 30 11/ 30 6/ 30 11/ 30 11/ 30

Revenue 44 ----------------------------------------- 295 32 209 1 614 351 255 717 57 551 151 193 20 659 45 341

General revenue 44 ------------------------------------------ 295 32 209 1 437 921 254 184 57 551 136 220 20 659 45 341 Intergovernmental revenue 8 ------------------------------ 668 14 411 273 670 44 366 21 694 30 084 6 214 16 703 From Federal Government 152 ---------------------------- 886 15 251 7 844 3 366 – 139 191 From State governments 7 ----------------------------- 316 11 363 255 331 35 500 17 667 29 551 5 225 16 438 From local governments 1 ------------------------------ 200 2 162 3 088 1 022 661 533 850 74

General revenue from own sources 35 ---------------------- 627 17 798 1 164 251 209 818 35 857 106 136 14 445 28 638 Taxes 19 ---------------------------------------------- 529 8 826 877 758 133 179 20 869 74 725 9 344 22 821 Property 18 ------------------------------------------ 048 8 149 696 740 91 016 20 135 58 814 7 460 20 078 General sales – ------------------------------------- – 4 546 23 916 – 14 218 1 787 – Selective sales – ------------------------------------ 67 166 778 14 766 – – – 520 Income – ------------------------------------------- – ––––– – Other 1 -------------------------------------------- 481 610 9 694 3 481 734 1 693 97 2 223 Current charges 12 ------------------------------------- 146 7 164 215 205 41 621 9 462 20 391 3 689 3 563 Miscellaneous revenue 3 ------------------------------- 952 1 808 71 288 35 018 5 526 11 020 1 412 2 254

Utility and liquor store revenue – ----------------------------- – –1 533 – 14 973 – – Insurance trust revenue – ------------------------------------ – 176 430 – – – – –

Expenditure 45 -------------------------------------- 039 27 971 1 545 834 255 104 62 816 142 786 21 311 41 851

By character and object:

Intergovernmental – -------------------------------------- – 26 517 – 3 298 7 000 – 3 869 To State governments – -------------------------------- – ––––– – To local governments – -------------------------------- – 26 517 – 3 298 7 000 – 3 869 Current operation 39 --------------------------------------- 930 24 935 1 167 259 153 509 48 625 106 645 16 629 36 290 Capital outlay 5 ------------------------------------------ 046 2 845 208 288 83 663 10 535 22 559 4 682 1 496 Construction – ----------------------------------------- 2 015 192 043 54 322 1 169 13 921 3 600 134 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 63 ---------------------------------------- 191 83 257 17 932 358 6 582 – 196 Insurance benefits and repayments – ----------------------- – 60 513 – – – – – ExhibitmSalaries and wages 20 ----------------------------- 986 13 039 719 153 84 790 23 899 63 096 6 919 16 059

General expenditure 45 --------------------------------------- 039 27 971 1 485 321 253 267 62 816 126 362 21 311 41 851 Current expenditure 39 ------------------------------------- 993 25 126 1 277 033 170 152 52 281 108 537 16 629 40 355 Intergovernmental expenditure – ------------------------ – 26 517 – 3 298 7 000 – 3 869 Capital outlay 5 ------------------------------------------ 046 2 845 208 288 83 115 10 535 17 825 4 682 1 496

General expenditure by function: Education services: Education 36 ------------------------------------------- 180 2 767 353 167 317 121 101 Elementary and secondary education 36 ---------------- 180 2 767 353 167 317 121 101 Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – – – – – 33 –

Social services and income maintenance:

Public welfare 3 --------------------------------------- 672 4 597 434 12 992 130 10 887 2 338 3 705

Hospitals – -------------------------------------------- – 510 378 – – – – –

Health 8 ---------------------------------------------- 259 1 763 22 655 21 822 1 614 17 424 1 798 5 015

Transportation:

Highways – ------------------------------------------- 3 854 85 821 34 477 11 513 18 529 5 228 5 475

Capital outlay – ------------------------------------- 2 435 53 976 26 007 887 11 735 3 332 268

Air transportation – ------------------------------------ 603 – – – – – –

Parking facilities – ------------------------------------- – 1 765 – – – – –

Other – ----------------------------------------------- – 2 000 – – – – –

Public safety:

Police protection 9 ------------------------------------- 750 2 629 38 183 8 976 4 906 15 184 1 731 5 552

Fire protection – --------------------------------------- – ––––– –

Correction 1 ------------------------------------------- 633 3 315 255 174 12 915 4 832 4 526 908 543

Protective inspection and regulation – ------------------- – 2 509 503 – 1 345 63 200

Environment and housing:

Natural resources 2 ------------------------------------ 739 – 193 – – 754 – 16

Sewerage – ------------------------------------------- – – 15 252 – – – –

Capital outlay – ------------------------------------- – –3 974 – – – –

Solid waste management 1 ----------------------------- 642 – – 10 088 253 – 87 141

Parks and recreation 253 --------------------------------- – 56 877 33 724 11 039 8 919 57 –

Housing and community development – ------------------ – 15 553 2 761 422 – – –

Government administration:

Financial administration 2 ------------------------------- 914 635 42 544 3 740 3 778 7 288 2 372 1 596

Judicial and legal 4 ------------------------------------ 722 2 300 242 495 14 368 7 008 7 542 1 675 4 242

General public buildings 230 ------------------------------ 966 34 602 18 727 1 024 1 602 1 833 1 541

Other 2 ----------------------------------------------- 094 2 695 18 728 5 058 5 965 6 334 1 418 2 640

Interest on general debt 63 --------------------------------- 191 83 257 17 788 358 5 220 – 196

General expenditure, n.e.c. 7 ------------------------------ 032 4 243 69 386 39 723 9 807 20 491 1 649 10 888

Utility and liquor store expenditure – -------------------------- – –1 837 – 16 424 – – Insurance trust expenditure – --------------------------------- – 60 513 – – – – –

Debt outstanding 435 -------------------------------- 2 300 1 280 911 357 220 34 348 146 528 – 1 874

Long-term debt outstanding 435 -------------------------------- 2 300 1 017 911 357 220 34 348 146 528 – 1 874 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – 194 892 – – – – 1 874 Utility-------------------------------------------------- – – –1 653 – 39 885 – – Other and unallocable 435 ---------------------------------- 2 300 823 019 355 567 34 348 106 643 – –

Long-term debt issued – ------------------------------------- – 265 649 207 470 145 20 000 – – Long-term debt retired 535 ------------------------------------- 725 77 925 87 350 2 485 3 830 – 89

Cash and security holdings 19 ----------------------- 463 15 037 2 487 132 399 588 51 278 125 500 9 172 21 038

ExhibitmCounty contribution to own retirement systems – ------- – 1 894 – – – – –

See footnotes at end of table.

18 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 08/ 95 10:44 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

TSF:GOVTS*92. 11/ 08/ 95 10:43:28 UTF:GOVTS*93. 11/ 08/ 95 10:43:29 META:GOVTS*96. 11/ 08/ 95 10:43:59

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

IllinoismCon.

McLean Macon Madison Peoria Rock Island St. Clair Sangamon Tazewell

109 110 111 112 113 114 115 116

Population, 1990 129 ----------------------------------------- 180 117 206 249 238 182 827 148 723 262 852 178 386 123 692 Date of end of fiscal year 12/ 31 ---------------------------------- 11/ 30 11/ 30 11/ 30 11/ 30 12/ 31 11/ 30 11/ 30

Revenue 28 ----------------------------------------- 314 28 869 56 042 42 623 26 688 43 993 35 483 16 198

General revenue 28 ------------------------------------------ 314 28 869 56 042 42 623 26 688 43 993 35 483 16 198 Intergovernmental revenue 6 ------------------------------ 916 11 170 28 336 11 378 9 068 13 587 15 555 5 921 From Federal Government – ---------------------------- 330 3 771 269 – 404 2 117 – From State governments 5 ----------------------------- 062 8 537 23 257 10 136 8 722 12 435 13 438 5 921 From local governments 1 ------------------------------ 854 2 303 1 308 973 346 748 – –

General revenue from own sources 21 ---------------------- 398 17 699 27 706 31 245 17 620 30 406 19 928 10 277 Taxes 15 ---------------------------------------------- 339 12 841 16 029 15 668 9 223 19 992 11 087 6 234 Property 9 ------------------------------------------ 414 10 286 15 707 11 894 6 259 15 524 10 871 3 734 General sales 3 ------------------------------------- 192 2 425 – 3 316 2 716 4 271 – 2 249 Selective sales – ------------------------------------ – – – 62 – – – Income – ------------------------------------------- – ––––– – Other 2 -------------------------------------------- 733 130 322 458 186 197 216 251 Current charges 4 ------------------------------------- 310 2 933 7 659 12 788 7 546 6 132 3 474 2 651 Miscellaneous revenue 1 ------------------------------- 749 1 925 4 018 2 789 851 4 282 5 367 1 392

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 28 -------------------------------------- 439 27 240 64 710 44 495 26 744 44 418 36 582 14 500

By character and object:

Intergovernmental 1 -------------------------------------- 980 764 1 146 2 665 1 128 6 074 6 983 – To State governments – -------------------------------- – – 165 – – – – To local governments 1 -------------------------------- 980 764 1 146 2 500 1 128 6 074 6 983 – Current operation 24 --------------------------------------- 032 23 684 44 283 40 060 22 749 34 090 26 160 12 657 Capital outlay 2 ------------------------------------------ 427 2 792 18 157 1 489 2 860 4 083 3 367 1 826 Construction 1 ----------------------------------------- 922 1 086 14 809 629 1 939 359 2 408 1 408 Assistance and subsidies – -------------------------------- – – – – 74 – – Interest on debt – ---------------------------------------- – 1 124 281 7 97 72 17 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 12 ----------------------------- 311 10 202 22 303 16 913 12 917 23 946 11 911 5 914

General expenditure 28 --------------------------------------- 439 27 240 64 710 44 495 26 744 44 418 36 582 14 500 Current expenditure 26 ------------------------------------- 012 24 448 46 553 43 006 23 884 40 335 33 215 12 674 Intergovernmental expenditure 1 ------------------------ 980 764 1 146 2 665 1 128 6 074 6 983 – Capital outlay 2 ------------------------------------------ 427 2 792 18 157 1 489 2 860 4 083 3 367 1 826

General expenditure by function: Education services: Education – ------------------------------------------- 153 2 466 116 19 213 80 61 Elementary and secondary education – ---------------- 153 2 466 116 19 213 80 61 Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – ––––– –

Social services and income maintenance:

Public welfare 3 --------------------------------------- 238 492 3 020 6 006 4 830 136 – 115

Hospitals – -------------------------------------------- – ––––– –

Health 2 ---------------------------------------------- 709 6 406 1 424 4 404 4 799 2 749 645 1 732

Transportation:

Highways 5 ------------------------------------------- 847 4 432 11 435 8 404 2 906 7 773 5 441 3 725

Capital outlay 1 ------------------------------------- 822 906 6 044 450 1 872 4 083 1 748 1 432

Air transportation – ------------------------------------ – ––––– –

Parking facilities – ------------------------------------- – – 16 – – – –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 1 ------------------------------------- 913 1 618 3 448 2 624 2 198 1 656 6 603 2 127

Fire protection 24 --------------------------------------- – ––––– –

Correction 2 ------------------------------------------- 344 461 4 113 5 008 1 115 5 014 1 625 857

Protective inspection and regulation – ------------------- – 5–––– –

Environment and housing:

Natural resources – ------------------------------------ 180 177 – 98 – – 39

Sewerage – ------------------------------------------- – 1 072 – – – – –

Capital outlay – ------------------------------------- – 1–––– –

Solid waste management 5 ----------------------------- 101 289 – – 455 15 123

Parks and recreation 260 --------------------------------- 5 43 – 1 173 31 – 9

Housing and community development – ------------------ – 3 748 735 – – – 2

Government administration:

Financial administration 1 ------------------------------- 402 730 2 796 1 290 1 164 3 509 3 101 250

Judicial and legal 3 ------------------------------------ 776 4 257 3 989 4 739 3 227 4 795 2 577 877

General public buildings 282 ------------------------------ 142 11 072 670 819 3 877 304 625

Other 1 ----------------------------------------------- 612 1 235 3 304 3 626 1 707 4 750 1 408 2 450

Interest on general debt – --------------------------------- – 1 124 281 7 97 72 17

General expenditure, n.e.c. 5 ------------------------------ 027 7 028 11 185 6 576 2 682 9 363 14 711 1 491

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding – -------------------------------- – 15 470 3 880 75 1 745 1 000 108

Long-term debt outstanding – -------------------------------- – 15 470 3 880 75 1 745 1 000 108 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable – ---------------------------------- – 15 470 3 880 75 1 745 1 000 108

Long-term debt issued – ------------------------------------- – ––––– – Long-term debt retired – ------------------------------------- – 1 160 – 35 735 200 181

Cash and security holdings 13 ----------------------- 094 14 188 39 864 10 732 6 843 56 598 10 812 11 805

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 19
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 08/ 95 10:44 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

TSF:GOVTS*92. 11/ 08/ 95 10:43:28 UTF:GOVTS*93. 11/ 08/ 95 10:43:29 META:GOVTS*96. 11/ 08/ 95 10:43:59

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

IllinoismCon. Indiana

Will Winnebago Allen Delaware Elkhart Hamilton Lake La Porte Madison

117 118 119 120 121 122 123 124 125

Population, 1990 357 ----------------------------------------- 313 252 913 300 836 119 659 156 198 108 936 475 594 107 066 130 669 Date of end of fiscal year 11/ 30 ---------------------------------- 9/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 89 ----------------------------------------- 849 60 117 103 159 35 933 63 986 65 338 174 396 31 231 43 312

General revenue 89 ------------------------------------------ 849 60 117 103 159 35 933 63 986 65 338 174 396 31 231 43 312 Intergovernmental revenue 25 ------------------------------ 516 15 148 33 503 12 972 13 985 7 466 69 495 11 004 18 773 From Federal Government 2 ---------------------------- 489 19 1 925 2 21 212 984 261 1 037 From State governments 21 ----------------------------- 669 13 001 31 449 12 969 13 961 7 096 68 490 10 734 17 733 From local governments 1 ------------------------------ 358 2 128 129 1 3 158 21 9 3

General revenue from own sources 64 ---------------------- 333 44 969 69 656 22 961 50 001 57 872 104 901 20 227 24 539 Taxes 42 ---------------------------------------------- 173 24 079 38 743 15 928 36 717 14 007 85 612 14 601 18 895 Property 37 ------------------------------------------ 412 17 227 28 954 13 768 14 617 10 937 83 765 14 189 14 893 General sales 3 ------------------------------------- 073 5 772 – – – – – – – Selective sales – ------------------------------------ – 4 187 – 404 – 1 147 323 966 Income – ------------------------------------------- – 3 572 1 936 21 517 2 963 – – 2 862 Other 1 -------------------------------------------- 688 1 080 2 030 224 179 107 700 89 174 Current charges 16 ------------------------------------- 484 16 478 18 776 1 399 5 051 37 635 11 312 1 610 2 498 Miscellaneous revenue 5 ------------------------------- 676 4 412 12 137 5 634 8 233 6 230 7 977 4 016 3 146

Utility and liquor store revenue – ----------------------------- ––––––– – Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 105 -------------------------------------- 218 61 041 98 038 34 330 67 148 59 978 161 439 31 048 40 008

By character and object:

Intergovernmental 1 -------------------------------------- 706 – 671 925 15 365 498 25 392 1 678 2 050 To State governments – -------------------------------- – 653 925 1 119 498 17 987 1 678 1 918 To local governments 1 -------------------------------- 706 – 18 – 14 246 – 7 405 – 132 Current operation 70 --------------------------------------- 396 48 010 81 962 25 617 38 129 54 340 77 170 22 459 30 320 Capital outlay 29 ------------------------------------------ 056 12 771 3 999 2 940 8 229 3 318 4 395 3 642 2 048 Construction 27 ----------------------------------------- 786 10 139 1 081 1 795 175 11 3 103 824 1 224 Assistance and subsidies – -------------------------------- – 8 570 4 326 4 983 949 53 668 3 269 4 984 Interest on debt 4 ---------------------------------------- 060 260 2 836 522 442 873 814 – 606 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 44 ----------------------------- 854 23 354 33 065 13 217 19 013 26 415 53 429 12 518 14 195

General expenditure 105 --------------------------------------- 218 61 041 97 980 34 330 67 148 59 978 161 439 31 048 40 008 Current expenditure 76 ------------------------------------- 162 48 270 93 981 31 390 58 919 56 660 157 044 27 406 37 960 Intergovernmental expenditure 1 ------------------------ 706 – 671 925 15 365 498 25 392 1 678 2 050 Capital outlay 29 ------------------------------------------ 056 12 771 3 999 2 940 8 229 3 318 4 395 3 642 2 048

General expenditure by function: Education services: Education 242 ------------------------------------------- 325 16 – 3 223 – 4 857 – 100 Elementary and secondary education 242 ---------------- 325 16 – 3 223 – 4 857 – 100 Higher education – ---------------------------------- ––––––– –

Libraries – -------------------------------------------- – – –1 250 – – – –

Social services and income maintenance:

Public welfare 5 --------------------------------------- 959 6 707 29 349 9 373 8 305 2 088 79 290 5 751 8 358

Hospitals – -------------------------------------------- – – – – 32 893 – – –

Health 7 ---------------------------------------------- 607 3 697 2 195 553 1 896 535 3 811 835 853

Transportation:

Highways 12 ------------------------------------------- 092 11 184 8 678 4 883 5 888 4 925 6 928 4 135 5 329

Capital outlay 8 ------------------------------------- 410 6 786 1 635 217 2 413 2 341 – 404 400

Air transportation – ------------------------------------ – 2 149 – – – – 410

Parking facilities 305 ------------------------------------- – – – – – 65 – –

Other – ----------------------------------------------- ––––––– –

Public safety:

Police protection 11 ------------------------------------- 462 11 783 5 383 2 180 4 500 2 005 7 315 2 007 1 394

Fire protection – --------------------------------------- – 3 – 2 – – – 21

Correction 7 ------------------------------------------- 438 2 617 4 846 1 074 1 293 1 684 10 794 1 536 2 057

Protective inspection and regulation – ------------------- – – – 112 – 42 – –

Environment and housing:

Natural resources 14 ------------------------------------ 8 872 828 610 1 397 945 312 1 540

Sewerage – ------------------------------------------- – 227 25 1 – – – 1

Capital outlay – ------------------------------------- ––––––– –

Solid waste management 477 ----------------------------- – 4 –6 554 – 3 223 1 124

Parks and recreation 21 --------------------------------- 858 2 831 2 676 13 823 865 2 559 119 –

Housing and community development 2 ------------------ 531 105 6 062 56 381 987 1 510 60 3

Government administration:

Financial administration 3 ------------------------------- 597 1 397 2 723 1 323 1 661 2 570 4 873 1 437 1 194

Judicial and legal 6 ------------------------------------ 539 5 821 8 177 2 677 3 007 2 511 11 735 2 914 4 040

General public buildings 350 ------------------------------ 3 730 3 012 393 1 316 375 5 327 1 031 594

Other 4 ----------------------------------------------- 480 4 352 11 181 4 737 6 298 4 511 4 284 6 323 5 245

Interest on general debt 4 --------------------------------- 060 260 2 836 522 442 873 814 – 606

General expenditure, n.e.c. 16 ------------------------------ 207 6 224 9 738 5 544 19 586 1 759 16 287 4 365 7 139

Utility and liquor store expenditure – -------------------------- – 58 – – – – – – Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 49 -------------------------------- 125 3 605 74 570 9 970 5 313 15 727 3 884 – 8 790

Long-term debt outstanding 49 -------------------------------- 125 3 605 74 570 9 970 3 700 15 727 3 884 – 8 790 Education – ---------------------------------------------- ––––––– – Public debt for private purposes – -------------------------- – 66 215 – – – – – – Utility – -------------------------------------------------- ––––––– – Other and unallocable 49 ---------------------------------- 125 3 605 8 355 9 970 3 700 15 727 3 884 – 8 790

Long-term debt issued – ------------------------------------- – 66 215 – – – – – – Long-term debt retired 1 ------------------------------------- 205 165 32 682 75 1 000 958 3 606 – 1 325

Cash and security holdings 42 ----------------------- 832 25 614 107 484 6 508 34 887 21 440 39 165 16 868 10 297

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

20 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

IndianamCon. Iowa

Monroe Porter St. Joseph Tippecanoe Vanderburgh Vigo Black Hawk Linn

126 127 128 129 130 131 132 133

Population, 1990 108 ----------------------------------------- 978 128 932 247 052 130 598 165 058 106 107 123 798 168 767 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 30 ----------------------------------------- 218 102 630 70 581 36 532 61 091 33 517 41 046 49 666

General revenue 30 ------------------------------------------ 218 102 630 70 581 36 532 60 875 33 517 41 046 49 666 Intergovernmental revenue 10 ------------------------------ 450 7 846 28 563 12 427 16 408 11 446 12 862 12 757 From Federal Government 1 ---------------------------- 508 46 173 32 422 635 25 4 269 From State governments 8 ----------------------------- 542 7 760 28 390 12 388 15 955 10 811 11 709 7 533 From local governments 400 ------------------------------ 40 – 7 31 – 1 128 955

General revenue from own sources 19 ---------------------- 768 94 784 42 018 24 105 44 467 22 071 28 184 36 909 Taxes 15 ---------------------------------------------- 674 12 384 24 100 15 277 30 222 16 773 22 263 30 222 Property 11 ------------------------------------------ 765 11 727 22 360 11 140 22 186 16 125 21 576 29 114 General sales – ------------------------------------- – ––––– – Selective sales 420 ------------------------------------ 456 1 262 787 – 262 – – Income 3 ------------------------------------------- 316 – –3 058 7 455 – – – Other 173 -------------------------------------------- 201 478 292 581 386 687 1 108 Current charges 793 ------------------------------------- 76 054 10 634 1 470 1 101 3 201 2 069 4 718 Miscellaneous revenue 3 ------------------------------- 301 6 346 7 284 7 358 13 144 2 097 3 852 1 969

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – – – 216 – – –

Expenditure 25 -------------------------------------- 461 109 459 79 871 37 896 60 247 28 467 42 243 52 447

By character and object:

Intergovernmental 738 -------------------------------------- 859 – – 3 492 996 2 841 5 475 To State governments 738 -------------------------------- 859 – – 3 012 996 2 600 5 215 To local governments – -------------------------------- – – – 480 – 241 260 Current operation 17 --------------------------------------- 720 97 325 55 372 26 243 47 368 22 729 36 759 43 196 Capital outlay 3 ------------------------------------------ 390 7 732 14 423 7 313 1 326 1 585 928 3 376 Construction 1 ----------------------------------------- 275 6 978 959 5 514 – 113 – 1 617 Assistance and subsidies 2 -------------------------------- 563 1 517 9 809 2 790 7 219 2 991 – – Interest on debt 1 ---------------------------------------- 050 2 026 267 1 550 692 166 1 715 400 Insurance benefits and repayments – ----------------------- – – – 150 – – – ExhibitmSalaries and wages 9 ----------------------------- 275 46 732 27 126 12 264 20 332 12 736 13 652 17 152

General expenditure 25 --------------------------------------- 461 109 459 79 871 37 896 60 097 28 467 42 243 52 447 Current expenditure 22 ------------------------------------- 071 101 727 65 448 30 583 58 771 26 882 41 315 49 071 Intergovernmental expenditure 738 ------------------------ 859 – – 3 492 996 2 841 5 475 Capital outlay 3 ------------------------------------------ 390 7 732 14 423 7 313 1 326 1 585 928 3 376

General expenditure by function: Education services: Education – ------------------------------------------- 221 – – – – – – Elementary and secondary education – ---------------- 221 – – – – – – Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – – – 25 – 100 191

Social services and income maintenance:

Public welfare 4 --------------------------------------- 443 3 388 16 348 5 414 15 045 8 569 14 842 3 914

Hospitals – -------------------------------------------- 79 643 8 670 – – – 2 589 2 621

Health 603 ---------------------------------------------- 1 006 1 366 914 2 642 1 166 2 138 13 878

Transportation:

Highways 3 ------------------------------------------- 469 3 585 6 547 4 464 5 184 3 648 3 631 6 812

Capital outlay 1 ------------------------------------- 131 128 2 218 956 43 434 225 596

Air transportation 298 ------------------------------------ 353 – – 448 – – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – – 200 –

Public safety:

Police protection 1 ------------------------------------- 372 2 292 3 633 3 249 6 510 1 474 2 487 3 305

Fire protection 7 --------------------------------------- – ––––1 –

Correction 1 ------------------------------------------- 498 2 048 3 424 1 174 1 917 1 325 2 932 3 112

Protective inspection and regulation – ------------------- – – – – – 159 267

Environment and housing:

Natural resources 85 ------------------------------------ 401 630 228 362 303 251 92

Sewerage – ------------------------------------------- – 8 – – 19 – –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 1 ----------------------------- 050 – – 188 – – – 711

Parks and recreation 353 --------------------------------- 300 1 363 550 2 052 788 896 1 643

Housing and community development – ------------------ 200 10 403 – – – 183 –

Government administration:

Financial administration 1 ------------------------------- 221 1 683 2 018 2 008 2 505 1 751 2 120 3 514

Judicial and legal 2 ------------------------------------ 671 2 620 4 824 3 328 6 173 1 923 1 367 2 490

General public buildings 685 ------------------------------ – 1 632 647 64 379 790 2 823

Other 2 ----------------------------------------------- 475 6 636 7 878 3 070 14 431 5 613 3 202 2 365

Interest on general debt 1 --------------------------------- 050 2 026 267 1 550 692 166 1 715 400

General expenditure, n.e.c. 4 ------------------------------ 181 3 057 10 860 11 112 2 047 1 343 2 640 4 309

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – – – 150 – – –

Debt outstanding 15 -------------------------------- 651 52 843 7 400 37 440 11 534 2 800 24 500 5 640

Long-term debt outstanding 15 -------------------------------- 005 52 843 7 400 24 920 11 534 2 800 24 500 5 640 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable 15 ---------------------------------- 005 52 843 7 400 24 920 11 534 2 800 24 500 5 640

Long-term debt issued – ------------------------------------- 9 950 3 500 – – – – 5 640 Long-term debt retired 1 ------------------------------------- 285 398 1 645 924 – 275 715 4 695

Cash and security holdings 13 ----------------------- 356 47 532 25 683 50 628 24 705 10 302 28 619 14 536

ExhibitmCounty contribution to own retirement systems – ------- – – – 236 – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 21
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

IowamCon. Kansas Kentucky

Polk Scott Johnson Sedgwick Shawnee Wyandotte Jefferson Kenton

134 135 136 137 138 139 140 141

Population, 1990 327 ----------------------------------------- 140 150 979 355 054 403 662 160 976 161 993 664 937 142 031 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 155 ----------------------------------------- 062 33 143 138 620 189 098 47 975 57 401 376 181 102 955

General revenue 155 ------------------------------------------ 062 33 143 138 620 189 098 47 975 57 401 376 181 102 955 Intergovernmental revenue 19 ------------------------------ 597 6 023 22 839 29 655 3 910 9 227 82 450 19 794 From Federal Government 1 ---------------------------- 189 – 705 7 599 593 984 37 232 15 742 From State governments 16 ----------------------------- 481 5 809 20 329 19 840 3 317 6 259 43 350 3 851 From local governments 1 ------------------------------ 927 214 1 805 2 216 – 1 984 1 868 201

General revenue from own sources 135 ---------------------- 465 27 120 115 781 159 443 44 065 48 174 293 731 83 161 Taxes 79 ---------------------------------------------- 263 21 469 83 480 105 321 28 041 40 922 124 032 15 390 Property 76 ------------------------------------------ 156 18 747 66 937 58 068 26 260 20 810 47 852 7 614 General sales – ------------------------------------- 2 201 9 822 44 052 – 19 552 – – Selective sales 323 ------------------------------------ – – 103 387 – 13 227 734 Income – ------------------------------------------- – – – – – –6 592 Other 2 -------------------------------------------- 784 521 6 721 3 098 1 394 560 62 953 450 Current charges 32 ------------------------------------- 072 2 403 10 357 23 040 8 222 3 297 31 647 41 523 Miscellaneous revenue 24 ------------------------------- 130 3 248 21 944 31 082 7 802 3 955 138 052 26 248

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 161 -------------------------------------- 701 32 922 141 790 187 607 42 371 57 948 365 066 102 609

By character and object:

Intergovernmental 10 -------------------------------------- 363 1 771 6 157 31 877 36 17 528 17 188 3 213 To State governments 10 -------------------------------- 363 1 771 – – – – – – To local governments – -------------------------------- – 6 157 31 877 36 17 528 17 188 3 213 Current operation 111 --------------------------------------- 685 27 261 91 355 100 488 36 670 35 659 150 442 35 382 Capital outlay 10 ------------------------------------------ 512 3 125 23 569 44 809 885 1 403 65 484 29 110 Construction 9 ----------------------------------------- 478 951 10 898 12 333 – 162 63 997 20 866 Assistance and subsidies – -------------------------------- 532 – – – – 243 – Interest on debt 29 ---------------------------------------- 141 233 20 709 10 433 4 780 3 358 131 709 34 904 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 46 ----------------------------- 945 10 156 51 966 44 735 18 147 15 143 70 822 16 414

General expenditure 161 --------------------------------------- 701 32 922 141 790 187 607 42 371 57 948 365 066 102 609 Current expenditure 151 ------------------------------------- 189 29 797 118 221 142 798 41 486 56 545 299 582 73 499 Intergovernmental expenditure 10 ------------------------ 363 1 771 6 157 31 877 36 17 528 17 188 3 213 Capital outlay 10 ------------------------------------------ 512 3 125 23 569 44 809 885 1 403 65 484 29 110

General expenditure by function: Education services: Education – ------------------------------------------- – –1 067 27 3 755 – Elementary and secondary education – ---------------- – – – – – 755 – Higher education – ---------------------------------- – –1 067 27 3 – –

Libraries 231 -------------------------------------------- 444 7 836 – – 196 3 390 –

Social services and income maintenance:

Public welfare 12 --------------------------------------- 423 878 3 885 4 519 – – 6 725 738

Hospitals 59 -------------------------------------------- 264 1 771 – – – 291 3 994 –

Health 14 ---------------------------------------------- 984 8 185 15 939 18 994 3 384 4 318 19 948 6 576

Transportation:

Highways 9 ------------------------------------------- 721 3 681 8 058 18 176 5 345 937 3 064 3 302

Capital outlay 4 ------------------------------------- 011 1 211 535 8 517 330 2 9 1 055

Air transportation – ------------------------------------ – 4 953 – – – 50 261 42 608

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – – 12 270 3 213

Public safety:

Police protection 4 ------------------------------------- 130 3 450 15 722 8 529 4 874 5 211 26 893 2 229

Fire protection – --------------------------------------- – –6 645 204 – 462 163

Correction 4 ------------------------------------------- 501 2 582 1 340 16 036 5 494 1 965 23 949 2 801

Protective inspection and regulation 512 ------------------- 146 – 474 – – 826 –

Environment and housing:

Natural resources 2 ------------------------------------ 485 641 342 2 098 368 584 218 22

Sewerage 112 ------------------------------------------- – 17 243 1 445 – – – –

Capital outlay 7 ------------------------------------- – 5 371 575 – – – –

Solid waste management 433 ----------------------------- 441 – – 2 942 – 238 21

Parks and recreation 476 --------------------------------- 1 367 4 697 4 876 5 422 1 819 4 440 2 098

Housing and community development 418 ------------------ – –2 765 – – 4 565 –

Government administration:

Financial administration 3 ------------------------------- 657 2 221 9 058 18 363 3 972 4 026 7 875 536

Judicial and legal 4 ------------------------------------ 057 1 930 4 598 7 587 2 844 3 011 12 380 277

General public buildings 2 ------------------------------ 200 673 11 696 11 610 469 1 925 6 640 1 061

Other 4 ----------------------------------------------- 496 2 036 3 354 2 968 915 2 044 5 256 243

Interest on general debt 29 --------------------------------- 141 233 20 709 10 433 4 780 3 358 131 709 34 904

General expenditure, n.e.c. 8 ------------------------------ 460 2 243 12 360 51 022 1 331 28 260 39 208 1 817

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 264 -------------------------------- 240 2 735 317 439 956 131 94 390 46 455 1 354 524 715 866

Long-term debt outstanding 264 -------------------------------- 240 2 735 317 439 955 046 92 463 45 470 1 350 012 715 866 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 233 -------------------------- 485 – 159 817 724 968 40 143 – 1 074 465 697 142 Utility-------------------------------------------------- – – ––––– – Other and unallocable 30 ---------------------------------- 755 2 735 157 622 230 078 52 320 45 470 275 547 18 724

Long-term debt issued 10 ------------------------------------- 246 2 260 34 411 455 053 6 100 – 14 650 438 000 Long-term debt retired 17 ------------------------------------- 608 2 425 34 006 30 783 3 340 1 655 56 121 5 158

Cash and security holdings 256 ----------------------- 164 10 037 220 912 248 216 111 740 21 550 1 173 053 795 363

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

22 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Louisiana

Caddo Calcasieu Jefferson Lafayette Ouachita Rapides St. Tammany

142 143 144 145 146 147 148

Population, 1990 248 ----------------------------------------- 253 168 134 448 306 164 762 142 191 131 556 144 508 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 58 ----------------------------------------- 660 109 276 749 453 50 724 38 584 46 634 132 006

General revenue 57 ------------------------------------------ 945 106 805 732 708 50 724 38 291 44 701 131 886 Intergovernmental revenue 10 ------------------------------ 500 15 441 42 007 17 428 9 940 11 719 3 687 From Federal Government 4 ---------------------------- 098 3 274 14 578 7 601 4 047 5 825 148 From State governments 6 ----------------------------- 402 12 167 24 415 9 200 4 344 5 877 3 539 From local governments – ------------------------------ – 3 014 627 1 549 17 –

General revenue from own sources 47 ---------------------- 445 91 364 690 701 33 296 28 351 32 982 128 199 Taxes 35 ---------------------------------------------- 488 37 203 345 444 19 411 19 923 22 789 26 213 Property 32 ------------------------------------------ 512 26 743 87 787 15 627 14 019 10 872 15 644 General sales 2 ------------------------------------- 564 9 412 247 135 3 090 5 177 11 105 8 497 Selective sales 28 ------------------------------------ 313 3 206 365 334 214 562 Income – ------------------------------------------- ––––– – Other 384 -------------------------------------------- 735 7 316 329 393 598 1 510 Current charges 8 ------------------------------------- 101 29 247 267 508 9 393 3 634 5 102 92 681 Miscellaneous revenue 3 ------------------------------- 856 24 914 77 749 4 492 4 794 5 091 9 305

Utility and liquor store revenue 715 ----------------------------- 2 471 15 220 – 293 1 933 120 Insurance trust revenue – ------------------------------------ – 1 525 – – – –

Expenditure 58 -------------------------------------- 884 94 923 720 103 51 566 40 158 45 912 140 039

By character and object:

Intergovernmental 1 -------------------------------------- 600 1 339 87 975 953 1 231 10 141 528 To State governments 1 -------------------------------- 600 992 6 534 542 1 092 – 528 To local governments – -------------------------------- 347 81 441 411 139 10 141 – Current operation 44 --------------------------------------- 585 69 931 441 442 39 003 36 725 31 983 121 711 Capital outlay 9 ------------------------------------------ 030 3 283 105 726 10 511 439 1 369 9 547 Construction 7 ----------------------------------------- 791 2 905 55 781 9 000 119 17 3 333 Assistance and subsidies – -------------------------------- ––––– – Interest on debt 3 ---------------------------------------- 669 20 370 83 495 1 099 1 763 2 419 8 253 Insurance benefits and repayments – ----------------------- – 1 465 – – – – ExhibitmSalaries and wages 17 ----------------------------- 518 28 958 195 936 17 872 17 320 14 955 55 757

General expenditure 58 --------------------------------------- 204 91 465 700 007 51 566 39 807 44 141 139 892 Current expenditure 49 ------------------------------------- 174 88 182 594 281 41 055 39 376 43 048 130 345 Intergovernmental expenditure 1 ------------------------ 600 1 339 87 975 953 1 231 10 141 528 Capital outlay 9 ------------------------------------------ 030 3 283 105 726 10 511 431 1 093 9 547

General expenditure by function: Education services: Education – ------------------------------------------- – 60 495 – – 5 454 – Elementary and secondary education – ---------------- – 60 495 – – 5 454 – Higher education – ---------------------------------- ––––– –

Libraries 3 -------------------------------------------- 231 2 404 6 959 1 971 2 281 966 1 810

Social services and income maintenance:

Public welfare – --------------------------------------- 1 265 7 691 94 367 7 240 502

Hospitals 3 -------------------------------------------- 817 19 616 227 320 – 655 – 94 770

Health 1 ---------------------------------------------- 600 2 200 4 615 731 788 – 1 397

Transportation:

Highways 7 ------------------------------------------- 665 8 403 41 494 3 897 5 023 3 908 4 594

Capital outlay 4 ------------------------------------- 772 – 14 456 1 436 – 1 11

Air transportation – ------------------------------------ 2 898 – 8 125 – 704 –

Parking facilities – ------------------------------------- – – 22 – 18 –

Other – ----------------------------------------------- – 4 531 – – – –

Public safety:

Police protection 11 ------------------------------------- 771 9 306 42 274 15 175 7 604 6 009 9 998

Fire protection 1 --------------------------------------- 893 1 256 18 456 391 5 492 2 667 6 130

Correction 7 ------------------------------------------- 332 1 498 9 779 2 641 3 429 1 403 1 552

Protective inspection and regulation – ------------------- ––––– –

Environment and housing:

Natural resources 427 ------------------------------------ 2 562 32 399 1 702 181 253 500

Sewerage 133 ------------------------------------------- 250 60 609 – 977 303 83

Capital outlay – ------------------------------------- 237 43 142 – 69 – 55

Solid waste management 680 ----------------------------- 244 7 498 74 – – 1 891

Parks and recreation 286 --------------------------------- 2 381 13 427 501 530 210 576

Housing and community development 4 ------------------ 087 1 757 6 595 990 871 509 269

Government administration:

Financial administration 2 ------------------------------- 649 1 849 8 781 1 404 1 545 1 550 1 109

Judicial and legal 2 ------------------------------------ 311 3 565 12 705 1 841 2 650 2 016 1 707

General public buildings 2 ------------------------------ 425 931 1 712 1 326 774 – 169

Other 3 ----------------------------------------------- 049 2 148 10 540 3 968 1 551 1 340 3 226

Interest on general debt 3 --------------------------------- 560 19 040 82 858 1 099 1 702 2 399 8 253

General expenditure, n.e.c. 1 ------------------------------ 288 7 892 39 269 5 614 3 387 7 192 1 356

Utility and liquor store expenditure 680 -------------------------- 3 458 18 631 – 351 1 771 147 Insurance trust expenditure – --------------------------------- – 1 465 – – – –

Debt outstanding 50 -------------------------------- 240 227 205 853 249 28 979 20 605 36 735 121 387

Long-term debt outstanding 50 -------------------------------- 240 227 205 853 249 28 979 20 605 36 735 120 642 Education – ---------------------------------------------- ––––– – Public debt for private purposes 7 -------------------------- 275 191 842 228 816 3 644 14 448 28 553 49 085 Utility 1 -------------------------------------------------- 933 15 364 9 595 – 785 280 – Other and unallocable 41 ---------------------------------- 032 19 999 614 838 25 335 5 372 7 902 71 557

Long-term debt issued 4 ------------------------------------- 840 40 935 274 145 7 000 109 1 652 11 562 Long-term debt retired 4 ------------------------------------- 116 51 638 228 623 2 416 1 123 2 598 7 871

Cash and security holdings 25 ----------------------- 643 286 980 905 047 33 035 34 034 41 487 94 164

ExhibitmCounty contribution to own retirement systems – ------- – 723 – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 23
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Maine Maryland

Androscoggin Cumberland Kennebec Penobscot York Anne Arundel Baltimore

149 150 151 152 153 154 155

Population, 1990 105 ----------------------------------------- 259 243 135 115 904 146 601 164 587 427 239 692 134 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 5 ----------------------------------------- 655 13 372 5 439 6 763 5 973 755 801 1 287 046

General revenue 5 ------------------------------------------ 655 13 372 5 439 6 763 5 973 739 075 1 188 804 Intergovernmental revenue 363 ------------------------------ 1 940 401 903 701 178 294 256 226 From Federal Government 51 ---------------------------- – – 244 3 9 773 21 887 From State governments 242 ----------------------------- 1 593 366 494 604 168 472 227 386 From local governments 70 ------------------------------ 347 35 165 94 49 6 953

General revenue from own sources 5 ---------------------- 292 11 432 5 038 5 860 5 272 560 781 932 578 Taxes 4 ---------------------------------------------- 272 8 327 4 441 4 849 3 813 416 362 710 446 Property 4 ------------------------------------------ 272 8 077 4 441 4 849 3 813 230 911 387 194 General sales – ------------------------------------- ––––– – Selective sales – ------------------------------------ – – – – 17 144 38 438 Income – ------------------------------------------- – – – – 129 757 238 485 Other – -------------------------------------------- 250 – – – 38 550 46 329 Current charges 812 ------------------------------------- 1 625 484 640 1 236 89 418 131 097 Miscellaneous revenue 208 ------------------------------- 1 480 113 371 223 55 001 91 035

Utility and liquor store revenue – ----------------------------- – – – – 16 726 – Insurance trust revenue – ------------------------------------ – – – – – 98 242

Expenditure 5 -------------------------------------- 528 11 549 10 102 6 449 5 609 776 720 1 320 085

By character and object:

Intergovernmental – -------------------------------------- – – – 139 29 470 37 327 To State governments – -------------------------------- – – – – 21 869 10 355 To local governments – -------------------------------- – – – 139 7 601 26 972 Current operation 3 --------------------------------------- 696 9 364 4 523 5 902 5 187 620 571 960 522 Capital outlay 1 ------------------------------------------ 054 1 778 4 903 160 125 69 999 168 882 Construction 1 ----------------------------------------- 038 1 343 4 887 – – 61 493 151 846 Assistance and subsidies – -------------------------------- ––––– – Interest on debt 778 ---------------------------------------- 407 676 387 158 56 680 91 065 Insurance benefits and repayments – ----------------------- – – – – – 62 289 ExhibitmSalaries and wages 2 ----------------------------- 090 5 359 1 525 2 997 2 156 434 285 682 348

General expenditure 5 --------------------------------------- 528 11 549 10 102 6 449 5 609 747 855 1 257 796 Current expenditure 4 ------------------------------------- 474 9 771 5 199 6 289 5 484 677 856 1 088 914 Intergovernmental expenditure – ------------------------ – – – 139 29 470 37 327 Capital outlay 1 ------------------------------------------ 054 1 778 4 903 160 125 69 999 168 882

General expenditure by function: Education services: Education – ------------------------------------------- – – – – 389 365 615 740 Elementary and secondary education – ---------------- – – – – 354 626 521 258 Higher education – ---------------------------------- – – – – 34 739 94 482

Libraries – -------------------------------------------- 28 – – – 9 756 25 256

Social services and income maintenance:

Public welfare – --------------------------------------- 588 – 37 136 2 353 4 967

Hospitals – -------------------------------------------- ––––– –

Health – ---------------------------------------------- – – – – 20 619 42 591

Transportation:

Highways – ------------------------------------------- – – 33 – 24 906 51 637

Capital outlay – ------------------------------------- – – 3 – 256 34 405

Air transportation – ------------------------------------ ––––– –

Parking facilities – ------------------------------------- 147 – – – 286 1 415

Other – ----------------------------------------------- ––––– –

Public safety:

Police protection 589 ------------------------------------- 1 519 783 965 851 39 646 72 628

Fire protection 1 --------------------------------------- – – – – 38 070 45 443

Correction 1 ------------------------------------------- 830 5 089 6 411 2 408 2 445 10 386 10 128

Protective inspection and regulation – ------------------- – – 32 – 9 029 4 746

Environment and housing:

Natural resources – ------------------------------------ 92 – 72 69 161 4 329

Sewerage – ------------------------------------------- – – – – 24 311 87 013

Capital outlay – ------------------------------------- – – – – – 48 558

Solid waste management – ----------------------------- – – – – 24 425 30 087

Parks and recreation – --------------------------------- – – – –9 306 17 465

Housing and community development – ------------------ – – 65 – – 19 323

Government administration:

Financial administration 72 ------------------------------- 81 35 16 99 8 318 9 680

Judicial and legal 267 ------------------------------------ 589 376 660 654 10 874 13 102

General public buildings 1 ------------------------------ 096 525 157 481 242 55 101 21 980

Other 78 ----------------------------------------------- 550 297 377 526 16 909 7 043

Interest on general debt 778 --------------------------------- 407 676 387 158 42 093 91 065

General expenditure, n.e.c. 817 ------------------------------ 1 934 1 367 916 429 11 941 82 158

Utility and liquor store expenditure – -------------------------- – – – – 28 865 – Insurance trust expenditure – --------------------------------- – – – – – 62 289

Debt outstanding 7 -------------------------------- 865 31 255 8 760 3 825 – 913 662 1 493 044

Long-term debt outstanding 7 -------------------------------- 865 31 255 8 150 3 825 – 913 662 1 491 719 Education – ---------------------------------------------- – – – –4 355 72 254 Public debt for private purposes – -------------------------- – – – – 387 047 601 487 Utility-------------------------------------------------- – – – – – 243 160 – Other and unallocable 7 ---------------------------------- 865 31 255 8 150 3 825 – 279 100 817 978

Long-term debt issued – ------------------------------------- 25 000 5 165 – – 81 350 302 930 Long-term debt retired 490 ------------------------------------- 2 505 – 255 – 65 320 162 489

Cash and security holdings 1 ----------------------- 416 25 204 1 962 1 073 409 548 613 1 684 383

ExhibitmCounty contribution to own retirement systems – ------- – – – – – 16 126

See footnotes at end of table.

24 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MarylandmCon.

Carroll Charles Frederick Harford Howard Montgomery

Prince

Georges Washington

156 157 158 159 160 161 162 163

Population, 1990 123 ----------------------------------------- 372 101 154 150 208 182 132 187 328 757 027 729 268 121 393 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 177 ----------------------------------------- 364 183 655 237 507 285 342 398 291 1 764 835 1 362 703 152 501

General revenue 176 ------------------------------------------ 905 180 853 235 068 282 166 392 131 1 649 869 1 296 071 152 267 Intergovernmental revenue 64 ------------------------------ 396 66 064 80 038 108 870 74 501 271 660 397 107 63 499 From Federal Government 4 ---------------------------- 871 4 269 2 121 11 261 1 549 41 842 40 412 5 075 From State governments 58 ----------------------------- 616 61 777 77 694 96 601 70 043 228 717 354 542 58 424 From local governments 909 ------------------------------ 18 223 1 008 2 909 1 101 2 153 –

General revenue from own sources 112 ---------------------- 509 114 789 155 030 173 296 317 630 1 378 209 898 964 88 768 Taxes 94 ---------------------------------------------- 936 85 741 117 859 131 851 249 932 1 149 660 707 262 64 100 Property 53 ------------------------------------------ 809 51 474 70 009 72 046 152 958 679 363 407 086 38 422 General sales – ------------------------------------- – ––––– – Selective sales 177 ------------------------------------ 396 171 202 1 125 62 129 44 753 506 Income 33 ------------------------------------------- 439 26 079 39 856 52 949 81 837 328 010 194 795 22 898 Other 7 -------------------------------------------- 511 7 792 7 823 6 654 14 012 80 158 60 628 2 274 Current charges 10 ------------------------------------- 993 25 373 28 449 26 794 31 413 158 212 122 132 18 059 Miscellaneous revenue 6 ------------------------------- 580 3 675 8 722 14 651 36 285 70 337 69 570 6 609

Utility and liquor store revenue 459 ----------------------------- 2 802 2 439 3 176 6 160 114 966 – 234 Insurance trust revenue – ------------------------------------ – – – – – 66 632 –

Expenditure 191 -------------------------------------- 018 195 461 254 064 287 901 419 190 1 773 612 1 367 216 162 300

By character and object:

Intergovernmental 3 -------------------------------------- 174 2 075 12 028 8 115 4 331 73 830 56 643 3 578 To State governments 1 -------------------------------- 990 1 670 6 321 1 765 4 319 15 214 493 1 348 To local governments 1 -------------------------------- 184 405 5 707 6 350 12 58 616 56 150 2 230 Current operation 148 --------------------------------------- 297 156 513 204 258 248 313 321 764 1 457 701 1 101 767 127 456 Capital outlay 34 ------------------------------------------ 782 32 592 29 486 27 752 72 606 124 393 142 429 22 425 Construction 24 ----------------------------------------- 767 23 868 21 232 15 863 54 415 69 967 90 488 18 803 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 4 ---------------------------------------- 765 4 281 8 292 3 721 20 489 117 688 40 902 8 841 Insurance benefits and repayments – ----------------------- – – – – – 25 475 – ExhibitmSalaries and wages 95 ----------------------------- 831 90 842 142 330 159 366 226 448 908 999 723 825 84 674

General expenditure 189 --------------------------------------- 676 193 561 251 552 281 582 412 407 1 644 182 1 341 741 161 145 Current expenditure 154 ------------------------------------- 894 160 969 222 066 253 830 339 801 1 525 829 1 199 312 138 720 Intergovernmental expenditure 3 ------------------------ 174 2 075 12 028 8 115 4 331 73 830 56 643 3 578 Capital outlay 34 ------------------------------------------ 782 32 592 29 486 27 752 72 606 118 353 142 429 22 425

General expenditure by function: Education services: Education 123 ------------------------------------------- 152 136 940 170 088 171 282 238 558 874 683 640 151 105 781 Elementary and secondary education 123 ---------------- 152 120 909 155 935 153 875 219 867 779 367 602 778 94 737

Higher education – ---------------------------------- 16 031 14 153 17 407 18 691 95 316 37 373 11 044

Libraries 3 -------------------------------------------- 868 1 164 1 918 3 989 6 138 19 363 17 559 907

Social services and income maintenance:

Public welfare 863 --------------------------------------- 794 7 037 10 011 275 15 214 2 256 842

Hospitals – -------------------------------------------- – – – – – – 150

Health 2 ---------------------------------------------- 679 1 972 12 248 2 067 4 892 61 864 47 346 1 513

Transportation:

Highways 7 ------------------------------------------- 150 3 181 7 856 19 404 15 025 18 710 34 249 7 367

Capital outlay 2 ------------------------------------- 822 2 079 3 737 6 028 7 688 – 22 830 3 250

Air transportation 1 ------------------------------------ 610 – – – – – –2 460

Parking facilities – ------------------------------------- – – – – 14 240 3 002 –

Other – ----------------------------------------------- – – – – 46 084 46 083 –

Public safety:

Police protection 2 ------------------------------------- 739 14 293 3 867 9 492 17 564 81 011 84 352 1 765

Fire protection 2 --------------------------------------- 835 3 579 6 195 4 227 13 193 60 556 51 917 1 455

Correction 1 ------------------------------------------- 471 2 912 5 057 4 213 4 335 18 052 28 092 4 165

Protective inspection and regulation 865 ------------------- 469 1 073 1 333 2 969 1 729 5 109 447

Environment and housing:

Natural resources 1 ------------------------------------ 058 310 346 643 954 2 101 1 237 274

Sewerage 1 ------------------------------------------- 223 4 627 2 036 5 653 10 550 – 22 060 4 680

Capital outlay – ------------------------------------- – – –1 026 – 6 846 –

Solid waste management 5 ----------------------------- 306 1 933 1 605 9 045 5 964 43 104 57 510 1 554

Parks and recreation 4 --------------------------------- 469 2 883 1 515 5 450 10 326 80 085 96 695 2 094

Housing and community development 2 ------------------ 166 2 806 1 583 2 942 3 091 51 728 28 679 414

Government administration:

Financial administration 1 ------------------------------- 741 814 1 683 2 039 5 681 12 985 13 361 471

Judicial and legal 3 ------------------------------------ 118 1 341 2 106 3 176 6 118 17 897 33 793 1 494

General public buildings 3 ------------------------------ 381 2 219 1 149 3 771 23 327 19 732 9 599 4 370

Other 1 ----------------------------------------------- 818 901 1 855 3 587 5 831 12 346 7 897 1 464

Interest on general debt 4 --------------------------------- 352 4 281 7 451 1 536 20 489 117 688 40 902 8 841

General expenditure, n.e.c. 13 ------------------------------ 812 6 142 14 884 17 722 17 127 75 010 69 892 8 637

Utility and liquor store expenditure 1 -------------------------- 342 1 900 2 512 6 319 6 783 129 430 – 1 155 Insurance trust expenditure – --------------------------------- – – – – – 25 475 –

Debt outstanding 80 -------------------------------- 080 79 918 147 390 62 915 499 136 1 950 355 948 278 125 605

Long-term debt outstanding 80 -------------------------------- 080 79 918 147 390 62 915 499 136 1 929 675 932 378 124 322 Education – ---------------------------------------------- 3 490 1 340 2 739 82 390 314 771 12 050 4 940 Public debt for private purposes – -------------------------- 5 425 13 100 – 70 514 1 002 337 408 961 50 379 Utility 7 -------------------------------------------------- 160 – 11 860 35 915 – – – – Other and unallocable 72 ---------------------------------- 920 71 003 121 090 24 261 346 232 612 567 511 367 69 003

Long-term debt issued 21 ------------------------------------- 015 30 045 36 940 22 110 206 976 217 715 107 625 12 845 Long-term debt retired 3 ------------------------------------- 710 18 209 9 496 5 605 151 866 135 711 54 796 6 116

Cash and security holdings 46 ----------------------- 452 42 319 66 283 72 074 171 959 1 226 470 1 137 772 63 664

ExhibitmCounty contribution to own retirement systems – ------- – – – – – 18 079 –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 25
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Massachusetts

Barnstable Berkshire Bristol Essex Hampden Hampshire Middlesex Norfolk

164 165 166 167 168 169 170 171

Population, 1990 186 ----------------------------------------- 605 139 352 506 325 670 080 456 310 146 568 1 398 468 616 087 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 32 ----------------------------------------- 354 8 302 29 526 45 267 43 182 19 586 91 533 55 783

General revenue 17 ------------------------------------------ 731 4 783 17 798 35 942 33 598 13 761 61 712 40 214 Intergovernmental revenue 5 ------------------------------ 701 3 391 10 088 22 514 24 867 10 203 15 668 19 723 From Federal Government – ---------------------------- – –1 690 – 376 – – From State governments 3 ----------------------------- 795 3 354 9 937 20 824 24 867 9 159 15 668 19 723 From local governments 1 ------------------------------ 906 37 151 – – 668 – –

General revenue from own sources 12 ---------------------- 030 1 392 7 710 13 428 8 731 3 558 46 044 20 491 Taxes 2 ---------------------------------------------- 159 1 217 5 352 8 786 1 457 280 24 325 6 848 Property 2 ------------------------------------------ 157 855 3 621 5 448 1 432 280 16 649 3 236 General sales – ------------------------------------- –––– – – – Selective sales – ------------------------------------ –––– – – – Income – ------------------------------------------- –––– – – – Other 2 -------------------------------------------- 362 1 731 3 338 25 – 7 676 3 612 Current charges 9 ------------------------------------- 500 69 2 010 3 536 2 627 3 171 21 614 13 370 Miscellaneous revenue 371 ------------------------------- 106 348 1 106 4 647 107 105 273

Utility and liquor store revenue – ----------------------------- –––– – – – Insurance trust revenue 14 ------------------------------------ 623 3 519 11 728 9 325 9 584 5 825 29 821 15 569

Expenditure 29 -------------------------------------- 698 8 825 27 492 34 387 34 557 18 423 79 455 53 733

By character and object:

Intergovernmental – -------------------------------------- –––– – – – To State governments – -------------------------------- –––– – – – To local governments – -------------------------------- –––– – – – Current operation 17 --------------------------------------- 927 5 992 16 448 22 998 22 337 12 967 52 028 37 186 Capital outlay 439 ------------------------------------------ – – 77 1 253 18 – 302 Construction – ----------------------------------------- – – 61 253 – – 302 Assistance and subsidies – -------------------------------- –––– – – – Interest on debt 123 ---------------------------------------- 43 644 – 875 111 126 685 Insurance benefits and repayments 11 ----------------------- 209 2 790 10 400 11 312 10 092 5 327 27 301 15 560 ExhibitmSalaries and wages 10 ----------------------------- 874 2 573 7 683 15 760 12 103 7 504 41 848 20 889

General expenditure 18 --------------------------------------- 489 6 035 17 092 23 075 24 465 13 096 52 154 38 173 Current expenditure 18 ------------------------------------- 050 6 035 17 092 22 998 23 212 13 078 52 154 37 871 Intergovernmental expenditure – ------------------------ –––– – – – Capital outlay 439 ------------------------------------------ – – 77 1 253 18 – 302

General expenditure by function: Education services: Education – ------------------------------------------- – 2 249 4 729 – 49 – 2 763 Elementary and secondary education – ---------------- – 2 249 4 729 – 49 – 2 763 Higher education – ---------------------------------- –––– – – –

Libraries – -------------------------------------------- –––– – – –

Social services and income maintenance:

Public welfare 84 --------------------------------------- – – – –4 524 – –

Hospitals 5 -------------------------------------------- 127 – – – – – 16 667 17 851

Health 684 ---------------------------------------------- 40 30 – 155 23 – –

Transportation:

Highways – ------------------------------------------- 123 47 76 19 2 29 373

Capital outlay – ------------------------------------- –––– – – –

Air transportation – ------------------------------------ –––– – – –

Parking facilities – ------------------------------------- –––– – – –

Other – ----------------------------------------------- –––– – – –

Public safety:

Police protection 1 ------------------------------------- 181 56 163 – – – – –

Fire protection 267 --------------------------------------- –––– 7 – –

Correction 3 ------------------------------------------- 104 2 844 5 832 5 983 15 504 6 061 20 713 9 040

Protective inspection and regulation – ------------------- –––– – – –

Environment and housing:

Natural resources 324 ------------------------------------ 78 59 – 414 4 – –

Sewerage – ------------------------------------------- –––– – – –

Capital outlay – ------------------------------------- –––– – – –

Solid waste management – ----------------------------- – – – – 68 – –

Parks and recreation – --------------------------------- – 490 – 272 30 – 414

Housing and community development – ------------------ –––– – – –

Government administration:

Financial administration 303 ------------------------------- 147 288 4 265 319 231 450 253

Judicial and legal – ------------------------------------ – –2 716 – – – 273

General public buildings 674 ------------------------------ 332 1 472 759 2 198 370 3 419 981

Other 1 ----------------------------------------------- 542 111 2 980 1 661 1 573 475 4 492 2 089

Interest on general debt 123 --------------------------------- 43 644 – 875 111 126 685

General expenditure, n.e.c. 5 ------------------------------ 076 2 261 2 838 2 886 3 136 1 141 6 258 3 451

Utility and liquor store expenditure – -------------------------- –––– – – – Insurance trust expenditure 11 --------------------------------- 209 2 790 10 400 11 312 10 092 5 327 27 301 15 560

Debt outstanding 1 -------------------------------- 990 1 900 6 895 – 13 880 1 455 1 824 6 015

Long-term debt outstanding 940 -------------------------------- 800 4 695 – 8 330 320 1 824 5 815 Education – ---------------------------------------------- – – – – – –3 970 Public debt for private purposes – -------------------------- –––– – – – Utility – -------------------------------------------------- –––– – – – Other and unallocable 940 ---------------------------------- 800 4 695 – 8 330 320 1 824 1 845

Long-term debt issued – ------------------------------------- – 1 300 – – – – – Long-term debt retired 60 ------------------------------------- 50 450 – 1 750 160 1 228 825

Cash and security holdings 85 ----------------------- 257 44 550 75 104 68 455 78 039 37 486 240 283 143 363

ExhibitmCounty contribution to own retirement systems 8 ------- 628 2 113 5 138 6 131 7 629 4 181 27 353 12 081

See footnotes at end of table.

26 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 2:19 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MassachusettsmCon. Michigan

Plymouth Worcester Bay Berrien Calhoun Genesee Ingham Jackson

172 173 174 175 176 177 178 179

Population, 1990 435 ----------------------------------------- 276 709 705 111 723 161 378 135 982 430 459 281 912 149 756 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 32 ----------------------------------------- 924 60 119 79 916 90 587 52 576 192 713 185 880 76 818

General revenue 32 ------------------------------------------ 924 41 175 70 125 84 842 52 576 173 542 185 880 70 603 Intergovernmental revenue 17 ------------------------------ 370 23 435 28 960 39 290 28 007 104 456 38 404 36 214 From Federal Government 2 ---------------------------- 782 128 3 923 878 2 511 11 197 384 – From State governments 14 ----------------------------- 582 23 307 18 221 32 427 23 194 86 996 35 169 31 719 From local governments 6 ------------------------------ – 6 816 5 985 2 302 6 263 2 851 4 495

General revenue from own sources 15 ---------------------- 554 17 740 41 165 45 552 24 569 69 086 147 476 34 389 Taxes 3 ---------------------------------------------- 027 3 321 14 317 16 828 11 828 40 672 29 595 10 481 Property 863 ------------------------------------------ 765 14 157 16 278 11 560 39 116 28 796 10 259 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – – – 23 30 – – Income – ------------------------------------------- – ––––– – Other 2 -------------------------------------------- 164 2 556 160 550 245 1 526 799 222 Current charges 4 ------------------------------------- 830 13 749 22 303 21 564 8 314 16 045 102 326 19 489 Miscellaneous revenue 7 ------------------------------- 697 670 4 545 7 160 4 427 12 369 15 555 4 419

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ 18 944 9 791 5 745 – 19 171 – 6 215

Expenditure 27 -------------------------------------- 232 56 324 69 307 83 845 58 570 199 612 196 653 71 244

By character and object:

Intergovernmental – -------------------------------------- 50 4 751 – 5 121 3 216 4 431 188 To State governments – -------------------------------- – 2 896 – 3 501 1 997 654 – To local governments – -------------------------------- 50 1 855 – 1 620 1 219 3 777 188 Current operation 26 --------------------------------------- 644 39 801 51 872 72 796 45 556 176 752 168 647 63 840 Capital outlay 218 ------------------------------------------ 121 5 526 6 365 4 309 6 623 18 279 2 613 Construction – ----------------------------------------- – 3 807 4 097 3 863 4 426 8 817 607 Assistance and subsidies – -------------------------------- – 1 184 50 76 513 85 105 Interest on debt 370 ---------------------------------------- 415 4 101 2 966 3 508 5 031 5 211 3 028 Insurance benefits and repayments – ----------------------- 15 937 1 873 1 668 – 7 477 – 1 470 ExhibitmSalaries and wages 15 ----------------------------- 318 17 877 24 674 38 228 14 838 58 360 77 459 19 333

General expenditure 27 --------------------------------------- 232 40 387 66 178 81 357 58 488 192 135 193 432 69 519 Current expenditure 27 ------------------------------------- 014 40 266 60 652 74 992 54 179 185 512 177 790 66 906 Intergovernmental expenditure – ------------------------ 50 4 751 – 5 121 3 216 4 431 188 Capital outlay 218 ------------------------------------------ 121 5 526 6 365 4 309 6 623 15 642 2 613

General expenditure by function: Education services: Education – ------------------------------------------- – ––––– – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – 2 090 69 – – 1 966 –

Social services and income maintenance:

Public welfare 13 --------------------------------------- – 9 763 4 437 8 571 16 460 13 526 3 625

Hospitals 7 -------------------------------------------- 832 11 784 382 17 753 – – 104 217 –

Health – ---------------------------------------------- – 16 598 19 802 19 143 58 004 11 668 17 687

Transportation:

Highways 53 ------------------------------------------- 159 7 847 8 987 6 129 27 734 8 474 10 862

Capital outlay – ------------------------------------- – 318 3 465 72 353 657 367

Air transportation – ------------------------------------ – – – – – – 402

Parking facilities – ------------------------------------- – – – – 48 – –

Other – ----------------------------------------------- – – – – –1 132 50

Public safety:

Police protection 444 ------------------------------------- – 3 713 2 682 1 814 6 158 8 553 3 404

Fire protection 14 --------------------------------------- 2 ––––– –

Correction 9 ------------------------------------------- 989 18 121 908 4 614 3 566 12 935 4 449 2 020

Protective inspection and regulation – ------------------- – – 138 – – 19 –

Environment and housing:

Natural resources 331 ------------------------------------ 3 390 1 925 333 1 218 3 429 1 146

Sewerage – ------------------------------------------- – 5 965 – 2 335 – 1 259 –

Capital outlay – ------------------------------------- – 1 176 – 1 736 – – –

Solid waste management – ----------------------------- – – 13 6 – 80 6 596

Parks and recreation – --------------------------------- – 501 1 967 22 5 230 816 1 044

Housing and community development – ------------------ – – – – – 514 –

Government administration:

Financial administration 202 ------------------------------- 579 1 486 964 916 2 519 3 246 1 541

Judicial and legal – ------------------------------------ – 4 892 6 883 7 791 18 508 12 577 6 054

General public buildings 1 ------------------------------ 307 1 512 1 144 793 419 – 2 581 1 232

Other 2 ----------------------------------------------- 968 2 063 792 1 293 641 6 056 1 133 719

Interest on general debt 370 --------------------------------- 415 2 845 2 146 3 426 5 031 5 192 2 773

General expenditure, n.e.c. 3 ------------------------------ 709 5 749 6 862 6 891 3 376 32 234 8 601 10 364

Utility and liquor store expenditure – -------------------------- – 1 256 820 82 – 3 221 255 Insurance trust expenditure – --------------------------------- 15 937 1 873 1 668 – 7 477 – 1 470

Debt outstanding 4 -------------------------------- 900 758 60 158 47 217 33 160 80 563 65 042 42 780

Long-term debt outstanding – -------------------------------- 758 60 158 47 217 33 160 80 563 65 042 42 780 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – – – 825 – – – Utility-------------------------------------------------- – – 18 046 15 295 650 – 185 3 250 Other and unallocable – ---------------------------------- 758 42 112 31 922 31 685 80 563 64 857 39 530

Long-term debt issued – ------------------------------------- – 5 197 8 945 9 811 39 431 7 043 – Long-term debt retired – ------------------------------------- 320 4 308 11 262 8 143 30 730 7 091 2 230

Cash and security holdings 5 ----------------------- 989 119 232 87 980 69 434 27 229 225 239 55 923 64 515

ExhibitmCounty contribution to own retirement systems – ------- 9 829 1 560 1 511 – 8 378 – 778

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 27
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MichiganmCon.

Kalamazoo Kent Livingston Macomb Monroe Muskegon Oakland Ottawa

180 181 182 183 184 185 186 187

Population, 1990 223 ----------------------------------------- 411 500 631 115 645 717 400 133 600 158 983 1 083 592 187 768 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 96 ----------------------------------------- 348 251 061 40 314 255 588 110 603 92 617 534 262 81 132

General revenue 93 ------------------------------------------ 241 210 829 40 274 231 763 98 495 91 857 489 757 76 292 Intergovernmental revenue 52 ------------------------------ 682 104 259 17 745 148 062 45 796 44 211 268 400 46 630 From Federal Government 9 ---------------------------- 320 1 331 1 575 5 665 1 525 8 172 6 729 3 324 From State governments 38 ----------------------------- 863 96 919 14 316 106 381 32 149 34 878 150 031 31 338 From local governments 4 ------------------------------ 499 6 009 1 854 36 016 12 122 1 161 111 640 11 968

General revenue from own sources 40 ---------------------- 559 106 570 22 529 83 701 52 699 47 646 221 357 29 662 Taxes 22 ---------------------------------------------- 080 45 246 10 841 59 916 18 341 11 339 146 507 16 208 Property 21 ------------------------------------------ 132 43 295 10 314 56 981 18 126 10 734 139 163 15 506 General sales – ------------------------------------- ––––– – – Selective sales 9 ------------------------------------ – – – – 354 – – Income – ------------------------------------------- ––––– – – Other 939 -------------------------------------------- 1 951 527 2 935 215 251 7 344 702 Current charges 10 ------------------------------------- 529 45 459 5 821 11 789 5 846 26 766 38 402 5 928 Miscellaneous revenue 7 ------------------------------- 950 15 865 5 867 11 996 28 512 9 541 36 448 7 526

Utility and liquor store revenue – ----------------------------- 23 002 40 – 5 000 760 14 799 4 840 Insurance trust revenue 3 ------------------------------------ 107 17 230 – 23 825 7 108 – 29 706 –

Expenditure 91 -------------------------------------- 092 247 284 43 022 225 751 98 854 109 492 465 469 81 080

By character and object:

Intergovernmental – -------------------------------------- 8 162 – 13 087 – – 22 194 – To State governments – -------------------------------- 6 439 – 1 366 – – 7 202 – To local governments – -------------------------------- 1 723 – 11 721 – – 14 992 – Current operation 85 --------------------------------------- 304 204 273 35 089 165 476 71 380 83 149 356 418 61 402 Capital outlay 3 ------------------------------------------ 047 18 187 4 905 36 139 824 19 399 53 627 12 589 Construction 1 ----------------------------------------- 492 – – 31 646 167 15 538 51 477 7 858 Assistance and subsidies 146 -------------------------------- 207 68 468 534 112 403 37 Interest on debt 1 ---------------------------------------- 378 13 181 2 960 4 038 24 932 6 832 22 694 7 052 Insurance benefits and repayments 1 ----------------------- 217 3 274 – 6 543 1 184 – 10 133 – ExhibitmSalaries and wages 25 ----------------------------- 793 65 925 14 786 78 326 18 259 27 850 156 615 20 730

General expenditure 89 --------------------------------------- 848 228 749 42 260 218 740 92 752 107 348 443 759 69 857 Current expenditure 86 ------------------------------------- 801 210 562 37 355 182 927 91 928 87 988 390 702 57 268 Intergovernmental expenditure – ------------------------ 8 162 – 13 087 – – 22 194 – Capital outlay 3 ------------------------------------------ 047 18 187 4 905 35 813 824 19 360 53 057 12 589

General expenditure by function: Education services: Education – ------------------------------------------- – – – – –3 719 – Elementary and secondary education – ---------------- – – – – –3 719 – Higher education – ---------------------------------- ––––– – –

Libraries – -------------------------------------------- 3 714 – 2 152 3 058 867 1 267 2

Social services and income maintenance:

Public welfare 6 --------------------------------------- 845 13 758 1 183 17 164 3 803 10 713 2 650 4 455

Hospitals – -------------------------------------------- 23 306 – – – 572 10 771 –

Health 28 ---------------------------------------------- 406 66 831 9 407 30 813 17 527 27 096 58 053 16 981

Transportation:

Highways 8 ------------------------------------------- 385 23 488 7 421 38 147 11 179 8 007 58 828 12 116

Capital outlay 279 ------------------------------------- 925 – 24 086 – 649 17 405 727

Air transportation 2 ------------------------------------ 598 4 722 366 – – 1 500 1 846 –

Parking facilities – ------------------------------------- – – 67 – – – –

Other – ----------------------------------------------- ––––– – –

Public safety:

Police protection 6 ------------------------------------- 004 7 938 4 176 14 408 6 304 2 216 24 248 3 652

Fire protection – --------------------------------------- 206 – – – – – –

Correction – ------------------------------------------- 25 447 7 20 901 2 329 2 887 39 759 1 539

Protective inspection and regulation – ------------------- ––––– – –

Environment and housing:

Natural resources 394 ------------------------------------ 584 4 230 9 201 3 008 155 11 465 378

Sewerage 1 ------------------------------------------- 131 – – 12 537 4 643 25 233 94 962 7 858

Capital outlay 1 ------------------------------------- 131 – – 365 – 15 858 24 794 7 858

Solid waste management 1 ----------------------------- 063 8 630 – – – 1 994 1 821 764

Parks and recreation 581 --------------------------------- 3 779 – 587 392 275 8 102 807

Housing and community development – ------------------ – 11 578 – – 4 251 –

Government administration:

Financial administration 1 ------------------------------- 050 3 446 1 408 6 617 1 495 1 554 13 589 2 026

Judicial and legal 9 ------------------------------------ 019 16 305 4 398 20 469 6 364 6 919 41 117 5 588

General public buildings 2 ------------------------------ 160 1 314 1 052 2 767 882 818 19 544 1 435

Other 1 ----------------------------------------------- 253 1 883 1 136 5 356 1 550 1 292 11 691 1 120

Interest on general debt 1 --------------------------------- 351 11 781 2 960 3 897 24 514 6 313 21 564 698

General expenditure, n.e.c. 19 ------------------------------ 608 11 617 4 515 32 079 5 704 8 937 14 512 10 438

Utility and liquor store expenditure 27 -------------------------- 15 261 762 468 4 918 2 144 11 577 11 223 Insurance trust expenditure 1 --------------------------------- 217 3 274 – 6 543 1 184 – 10 133 –

Debt outstanding 14 -------------------------------- 610 175 668 45 757 62 926 358 289 79 665 369 616 103 151

Long-term debt outstanding 14 -------------------------------- 610 175 668 45 757 62 926 358 289 79 665 369 616 103 151 Education – ---------------------------------------------- ––––– – – Public debt for private purposes – -------------------------- – – – 294 237 7 556 – – Utility 530 -------------------------------------------------- 17 650 – 2 570 7 755 5 790 21 135 93 180 Other and unallocable 14 ---------------------------------- 080 158 018 45 757 60 356 56 297 66 319 348 481 9 971

Long-term debt issued – ------------------------------------- 32 300 11 925 475 18 700 8 091 97 120 15 997 Long-term debt retired 1 ------------------------------------- 245 27 801 3 165 7 380 11 099 14 817 85 884 13 579

Cash and security holdings 70 ----------------------- 200 271 271 20 154 312 313 369 919 38 450 565 579 33 607

ExhibitmCounty contribution to own retirement systems 1 ------- 608 4 287 – 10 019 2 465 – 12 053 –

See footnotes at end of table.

28 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 2:19 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MichiganmCon. Minnesota

Saginaw St. Clair Washtenaw Wayne Anoka Dakota Hennepin Olmsted Ramsey

188 189 190 191 192 193 194 195 196

Population, 1990 211 ----------------------------------------- 946 145 607 282 937 2 111 687 243 641 275 227 1 032 431 106 470 485 765 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 11/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 99 ----------------------------------------- 052 96 248 137 363 1 017 467 130 030 129 875 1 001 249 88 818 381 108

General revenue 99 ------------------------------------------ 052 87 837 124 895 935 781 130 030 129 875 1 001 249 88 818 381 108 Intergovernmental revenue 55 ------------------------------ 981 36 536 64 341 509 054 60 348 56 515 378 570 27 635 185 742 From Federal Government 11 ---------------------------- 439 1 019 11 207 57 840 12 498 1 874 17 271 7 310 1 235 From State governments 39 ----------------------------- 465 31 357 42 795 427 610 42 075 49 009 348 464 20 325 174 811 From local governments 5 ------------------------------ 077 4 160 10 339 23 604 5 775 5 632 12 835 – 9 696

General revenue from own sources 43 ---------------------- 071 51 301 60 554 426 727 69 682 73 360 622 679 61 183 195 366 Taxes 17 ---------------------------------------------- 148 17 241 31 692 210 083 47 882 53 365 300 454 24 022 130 784 Property 15 ------------------------------------------ 863 16 747 29 999 205 999 46 374 53 360 298 130 23 621 129 760 General sales – ------------------------------------- ––––––– – Selective sales 806 ------------------------------------ ––––––– – Income – ------------------------------------------- ––––––– – Other 479 -------------------------------------------- 494 1 693 4 084 1 508 5 2 324 401 1 024 Current charges 16 ------------------------------------- 746 16 902 9 001 155 049 9 981 10 699 254 266 23 639 31 790 Miscellaneous revenue 9 ------------------------------- 177 17 158 19 861 61 595 11 819 9 296 67 959 13 522 32 792

Utility and liquor store revenue – ----------------------------- ––––––– – Insurance trust revenue – ------------------------------------ 8 411 12 468 81 686 – – – – –

Expenditure 117 -------------------------------------- 263 90 587 133 164 1 122 532 122 687 122 613 970 148 84 232 381 071

By character and object:

Intergovernmental – -------------------------------------- 357 – 156 527 4 956 4 636 8 304 2 713 17 724 To State governments – -------------------------------- – – 150 650 4 047 4 636 214 2 178 10 471 To local governments – -------------------------------- 357 – 5 877 909 – 8 090 535 7 253 Current operation 97 --------------------------------------- 907 68 860 104 161 668 614 75 009 87 628 816 083 58 885 265 042 Capital outlay 17 ------------------------------------------ 433 3 457 19 701 177 948 26 859 14 685 43 098 8 345 24 894 Construction 16 ----------------------------------------- 812 2 663 17 443 168 049 24 229 11 359 34 587 8 266 19 951 Assistance and subsidies 66 -------------------------------- 62 78 – 11 979 11 833 80 123 6 501 66 215 Interest on debt 1 ---------------------------------------- 857 15 177 6 565 52 269 3 884 3 831 22 540 7 788 7 196 Insurance benefits and repayments – ----------------------- 2 674 2 659 67 174 – – – – – ExhibitmSalaries and wages 34 ----------------------------- 829 24 159 42 223 173 015 45 838 38 817 325 249 25 239 132 615

General expenditure 116 --------------------------------------- 973 87 713 130 123 1 054 894 122 687 122 613 970 148 84 232 380 185 Current expenditure 99 ------------------------------------- 540 84 256 110 422 876 946 95 828 107 928 927 050 75 887 355 291 Intergovernmental expenditure – ------------------------ 357 – 156 527 4 956 4 636 8 304 2 713 17 724 Capital outlay 17 ------------------------------------------ 433 3 457 19 701 177 948 26 859 14 685 43 098 8 345 24 894

General expenditure by function: Education services: Education – ------------------------------------------- ––––––– – Elementary and secondary education – ---------------- ––––––– – Higher education – ---------------------------------- ––––––– –

Libraries 86 -------------------------------------------- 1 741 613 2 112 4 821 6 339 22 111 535 8 417

Social services and income maintenance:

Public welfare 7 --------------------------------------- 091 4 702 5 918 74 824 43 532 48 073 246 242 22 045 209 530

Hospitals 18 -------------------------------------------- 832 – – 128 429 – – 210 727 10 295 2 717

Health 26 ---------------------------------------------- 990 22 944 34 333 177 645 2 268 4 542 153 447 8 026 10 972

Transportation:

Highways 12 ------------------------------------------- 116 11 859 15 156 76 463 9 687 11 536 31 150 7 997 19 831

Capital outlay 52 ------------------------------------- – 6 650 1 486 4 918 8 639 16 659 4 691 9 567

Air transportation – ------------------------------------ 218 – 151 605 – – – – –

Parking facilities – ------------------------------------- – – – 216 – – – –

Other – ----------------------------------------------- – – 151 – – – – –

Public safety:

Police protection 2 ------------------------------------- 714 4 846 8 541 18 830 10 627 7 642 30 031 2 901 11 437

Fire protection – --------------------------------------- ––––––– –

Correction 4 ------------------------------------------- 023 2 586 5 675 129 837 7 566 3 873 43 972 2 383 31 461

Protective inspection and regulation 155 ------------------- 1 614 – – 837 – – –

Environment and housing:

Natural resources 196 ------------------------------------ 417 2 084 11 334 595 792 1 275 404 374

Sewerage – ------------------------------------------- 2 700 1 113 76 152 – – – – –

Capital outlay – ------------------------------------- – 524 26 952 – – – – –

Solid waste management 16 ----------------------------- 1 005 – – 783 4 503 64 055 5 633 4 799

Parks and recreation 514 --------------------------------- 7 3 902 4 363 3 953 2 274 – 934 8 483

Housing and community development – ------------------ – –4 426 962 1 234 3 442 46 –

Government administration:

Financial administration 1 ------------------------------- 823 1 352 5 180 17 190 5 816 7 626 17 761 3 137 15 366

Judicial and legal 9 ------------------------------------ 965 7 446 11 173 78 077 6 499 6 840 52 746 3 370 27 093

General public buildings 1 ------------------------------ 729 1 448 7 067 7 528 16 911 4 765 23 377 4 315 10 919

Other 1 ----------------------------------------------- 100 1 476 3 324 12 668 2 670 3 454 8 233 1 158 5 699

Interest on general debt 1 --------------------------------- 567 14 977 6 183 51 805 3 884 3 831 22 540 7 788 7 196

General expenditure, n.e.c. 28 ------------------------------ 056 7 988 19 247 31 455 1 897 4 452 39 039 3 265 5 891

Utility and liquor store expenditure 290 -------------------------- 200 382 464 – – – – 886 Insurance trust expenditure – --------------------------------- 2 674 2 659 67 174 – – – – –

Debt outstanding 41 -------------------------------- 943 213 975 104 628 905 346 55 892 67 700 832 662 106 904 108 318

Long-term debt outstanding 40 -------------------------------- 993 213 975 104 628 905 346 55 892 67 700 300 253 106 904 108 318 Education – ---------------------------------------------- ––––––– – Public debt for private purposes – -------------------------- 192 680 – – – – 194 048 – – Utility 6 -------------------------------------------------- 386 4 830 5 225 9 370 – – – – – Other and unallocable 34 ---------------------------------- 607 16 465 99 403 895 976 55 892 67 700 106 205 106 904 108 318

Long-term debt issued 27 ------------------------------------- 477 3 030 31 989 229 231 – 13 460 41 743 16 165 4 740 Long-term debt retired 13 ------------------------------------- 008 5 837 21 130 113 084 3 026 4 565 15 005 18 546 5 714

Cash and security holdings 30 ----------------------- 404 272 561 104 443 1 042 147 75 529 73 793 1 011 573 90 486 189 206

ExhibitmCounty contribution to own retirement systems – ------- 2 675 2 226 13 463 – – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 29
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MinnesotamCon. Mississippi Missouri

St. Louis Stearns Washington Harrison Hinds Jackson Boone Clay

197 198 199 200 201 202 203 204

Population, 1990 198 ----------------------------------------- 213 118 791 145 896 165 365 254 441 115 243 112 379 153 411 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 9/ 30 9/ 30 9/ 30 12/ 31 12/ 31

Revenue 174 ----------------------------------------- 996 56 791 76 080 52 631 41 221 163 731 29 860 22 042

General revenue 174 ------------------------------------------ 996 56 791 76 080 51 814 41 221 162 245 29 860 22 042 Intergovernmental revenue 81 ------------------------------ 330 25 846 28 304 7 289 8 477 3 981 2 542 1 906 From Federal Government 24 ---------------------------- 852 7 061 5 932 82 12 193 543 – From State governments 56 ----------------------------- 450 18 759 17 393 6 432 7 336 3 685 1 816 1 906 From local governments 28 ------------------------------ 26 4 979 775 1 129 103 183 –

General revenue from own sources 93 ---------------------- 666 30 945 47 776 44 525 32 744 158 264 27 318 20 136 Taxes 59 ---------------------------------------------- 947 20 064 32 459 32 133 22 531 37 785 12 947 14 021 Property 59 ------------------------------------------ 488 19 438 31 209 29 241 21 281 33 874 6 180 3 970 General sales – ------------------------------------- – – – – –6 636 9 869 Selective sales – ------------------------------------ – –2 634 – 2 701 43 – Income – ------------------------------------------- – ––––– – Other 459 -------------------------------------------- 626 1 250 258 1 250 1 210 88 182 Current charges 25 ------------------------------------- 546 4 565 5 755 2 284 2 640 90 915 7 212 2 719 Miscellaneous revenue 8 ------------------------------- 173 6 316 9 562 10 108 7 573 29 564 7 159 3 396

Utility and liquor store revenue – ----------------------------- – – 817 – 1 486 – – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 170 -------------------------------------- 660 56 676 83 403 47 575 49 300 151 191 26 481 21 123

By character and object:

Intergovernmental 11 -------------------------------------- 832 2 045 1 633 1 087 – – 380 1 609 To State governments 7 -------------------------------- 482 2 045 1 633 – – – – – To local governments 4 -------------------------------- 350 – –1 087 – – 380 1 609 Current operation 128 --------------------------------------- 630 35 558 59 449 33 709 43 201 111 264 16 500 18 198 Capital outlay 8 ------------------------------------------ 971 12 121 18 674 1 472 1 240 12 212 6 634 198 Construction 8 ----------------------------------------- 050 10 963 18 674 631 1 218 8 107 5 128 – Assistance and subsidies 20 -------------------------------- 292 4 581 935 – – 39 – – Interest on debt 935 ---------------------------------------- 2 371 2 712 11 307 4 859 27 676 2 967 1 118 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 67 ----------------------------- 856 16 050 23 819 11 971 16 775 54 860 10 323 7 691

General expenditure 170 --------------------------------------- 660 56 676 83 403 45 990 49 300 149 583 26 481 21 123 Current expenditure 161 ------------------------------------- 689 44 555 64 729 45 018 48 060 137 371 19 847 20 925 Intergovernmental expenditure 11 ------------------------ 832 2 045 1 633 1 087 – – 380 1 609 Capital outlay 8 ------------------------------------------ 971 12 121 18 674 972 1 240 12 212 6 634 198

General expenditure by function: Education services: Education – ------------------------------------------- – – –1 373 – – – Elementary and secondary education – ---------------- – – –1 373 – – – Higher education – ---------------------------------- – ––––– –

Libraries 201 -------------------------------------------- 615 2 411 696 1 511 1 021 – –

Social services and income maintenance:

Public welfare 79 --------------------------------------- 884 19 095 15 770 1 241 3 619 634 4 140 158

Hospitals – -------------------------------------------- – – – – 85 708 1 918 –

Health 14 ---------------------------------------------- 023 2 282 11 273 1 965 5 250 1 922 232 2 355

Transportation:

Highways 26 ------------------------------------------- 290 7 855 6 937 7 583 7 379 8 536 3 492 3 488

Capital outlay 7 ------------------------------------- 952 4 110 3 079 422 – 1 779 447 –

Air transportation – ------------------------------------ – – 115 – 240 – –

Parking facilities – ------------------------------------- 67 – – – – – –

Other – ----------------------------------------------- – –1 690 – 4 504 – –

Public safety:

Police protection 12 ------------------------------------- 679 2 947 16 046 3 438 3 415 2 934 1 921 1 252

Fire protection – --------------------------------------- – – 860 119 1 198 – –

Correction 2 ------------------------------------------- 465 3 024 4 871 2 554 2 456 1 208 1 975 3 064

Protective inspection and regulation 189 ------------------- – – – 378 – 103 –

Environment and housing:

Natural resources 1 ------------------------------------ 140 685 582 193 285 237 – –

Sewerage – ------------------------------------------- – – 350 – – 555 –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 4 ----------------------------- 287 285 – 1 318 356 1 140 – –

Parks and recreation 241 --------------------------------- 713 1 449 1 907 285 1 371 – 2 448

Housing and community development – ------------------ – – – 273 – – –

Government administration:

Financial administration 4 ------------------------------- 773 2 090 2 558 4 256 2 421 1 643 1 063 965

Judicial and legal 7 ------------------------------------ 466 9 163 5 103 3 398 5 093 3 339 2 348 1 663

General public buildings 1 ------------------------------ 519 699 3 226 1 181 3 087 2 422 4 158 785

Other 2 ----------------------------------------------- 095 2 410 3 882 446 3 570 2 549 971 1 071

Interest on general debt 935 --------------------------------- 2 371 2 712 10 972 4 859 27 506 2 967 1 118

General expenditure, n.e.c. 12 ------------------------------ 473 2 375 6 583 1 827 3 571 1 471 638 2 756

Utility and liquor store expenditure – -------------------------- – –1 585 – 1 608 – – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 13 -------------------------------- 153 38 490 79 765 142 291 67 162 394 339 55 638 19 320

Long-term debt outstanding 13 -------------------------------- 153 38 490 79 765 142 291 67 162 394 339 55 638 19 320 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 4 -------------------------- 250 – – 96 003 39 705 349 878 32 219 – Utility-------------------------------------------------- – – –2 490 – 1 475 – – Other and unallocable 8 ---------------------------------- 903 38 490 79 765 43 798 27 457 42 986 23 419 19 320

Long-term debt issued 1 ------------------------------------- 237 11 725 35 785 – 20 600 – – – Long-term debt retired 955 ------------------------------------- 12 425 1 930 2 934 5 717 6 783 3 418 773

Cash and security holdings 32 ----------------------- 288 27 885 70 472 135 238 83 823 366 014 69 286 3 302

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

30 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MissourimCon. Nebraska

Greene Jackson Jefferson St. Charles St. Louis

Montanam

Yellowstone Douglas Lancaster Sarpy

205 206 207 208 209 210 211 212 213

Population, 1990 207 ----------------------------------------- 949 633 232 171 380 212 907 993 529 113 419 416 444 213 641 102 583 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 23 ----------------------------------------- 485 137 713 21 513 47 936 422 505 36 006 99 823 62 577 24 592

General revenue 23 ------------------------------------------ 485 135 863 21 513 46 596 410 077 36 006 99 823 62 577 24 592 Intergovernmental revenue 3 ------------------------------ 924 15 469 3 186 5 860 43 495 4 395 28 061 22 647 6 548 From Federal Government 6 ---------------------------- 1 534 506 6 10 123 1 513 1 021 6 – From State governments 3 ----------------------------- 756 7 443 2 659 4 358 31 893 2 740 22 630 21 622 5 173 From local governments 162 ------------------------------ 6 492 21 1 496 1 479 142 4 410 1 019 1 375

General revenue from own sources 19 ---------------------- 561 120 394 18 327 40 736 366 582 31 611 71 762 39 930 18 044 Taxes 15 ---------------------------------------------- 373 97 595 15 964 28 485 302 809 20 357 44 651 21 905 12 297 Property 3 ------------------------------------------ 728 51 081 2 636 10 378 102 006 18 539 35 162 19 299 11 218 General sales 11 ------------------------------------- 248 43 102 13 161 16 513 154 952 – 147 – 37 Selective sales – ------------------------------------ 2 930 – – 39 287 – 3 592 413 284 Income – ------------------------------------------- ––––––– – Other 397 -------------------------------------------- 482 167 1 594 6 564 1 818 5 750 2 193 758 Current charges 1 ------------------------------------- 572 8 054 1 300 2 766 19 777 7 609 18 203 10 402 3 994 Miscellaneous revenue 2 ------------------------------- 616 14 745 1 063 9 485 43 996 3 645 8 908 7 623 1 753

Utility and liquor store revenue – ----------------------------- – –1 340 – – – – – Insurance trust revenue – ------------------------------------ 1 850 – – 12 428 – – – –

Expenditure 24 -------------------------------------- 707 117 660 21 265 39 777 394 310 34 789 104 016 66 604 21 913

By character and object:

Intergovernmental 734 -------------------------------------- 155 345 1 382 120 515 6 848 5 481 266 134 To State governments – -------------------------------- 155 148 – – – 5 481 266 – To local governments 734 -------------------------------- – 197 1 382 120 515 6 848 – – 134 Current operation 20 --------------------------------------- 906 90 156 16 601 27 918 206 219 24 838 89 623 55 690 18 250 Capital outlay 1 ------------------------------------------ 161 13 289 3 361 1 866 37 239 2 231 4 601 5 754 2 935 Construction 483 ----------------------------------------- 11 530 2 682 1 675 22 927 1 321 2 282 3 376 1 564 Assistance and subsidies – -------------------------------- ––––––– – Interest on debt 1 ---------------------------------------- 906 13 075 958 8 611 25 357 872 4 311 4 894 594 Insurance benefits and repayments – ----------------------- 985 – – 4 980 – – – – ExhibitmSalaries and wages 7 ----------------------------- 095 44 813 9 736 12 250 128 601 13 688 47 687 26 474 9 558

General expenditure 24 --------------------------------------- 707 116 675 21 265 38 751 389 330 34 789 104 016 66 604 21 913 Current expenditure 23 ------------------------------------- 546 103 386 17 904 36 885 352 091 32 558 99 415 60 850 18 978 Intergovernmental expenditure 734 ------------------------ 155 345 1 382 120 515 6 848 5 481 266 134 Capital outlay 1 ------------------------------------------ 161 13 289 3 361 1 866 37 239 2 231 4 601 5 754 2 935

General expenditure by function: Education services: Education – ------------------------------------------- – 135 – 201 6 561 78 68 10 Elementary and secondary education – ---------------- – 135 – 201 6 561 78 68 10 Higher education – ---------------------------------- ––––––– –

Libraries – -------------------------------------------- – – – – 287 – – –

Social services and income maintenance:

Public welfare 788 --------------------------------------- 3 519 63 763 – 2 509 6 207 10 334 –

Hospitals – -------------------------------------------- 10 123 – – – – 19 437 266 –

Health 492 ---------------------------------------------- 3 022 114 1 035 31 071 4 071 4 500 13 610 1 125

Transportation:

Highways 9 ------------------------------------------- 254 6 249 6 110 10 828 58 676 2 587 6 691 6 393 4 701

Capital outlay – ------------------------------------- 2 862 1 937 1 175 23 973 160 3 124 2 689 2 174

Air transportation – ------------------------------------ – – 142 8 239 – – – –

Parking facilities – ------------------------------------- ––––––– –

Other – ----------------------------------------------- – – – 31 500 – – – –

Public safety:

Police protection 1 ------------------------------------- 942 4 348 4 106 3 711 34 936 2 474 5 457 3 194 3 072

Fire protection 6 --------------------------------------- ––––––– –

Correction 1 ------------------------------------------- 925 18 462 1 770 2 754 15 783 2 104 9 804 10 048 2 401

Protective inspection and regulation 255 ------------------- – 233 275 3 974 – – 45 –

Environment and housing:

Natural resources 9 ------------------------------------ 267 – 147 86 1 248 504 637 210

Sewerage – ------------------------------------------- 11 900 – – – – – – –

Capital outlay – ------------------------------------- 6 186 – – – – – – –

Solid waste management – ----------------------------- – 83 – 1 269 163 415 – 1 217

Parks and recreation 23 --------------------------------- 9 442 266 – 15 114 2 248 3 859 – 70

Housing and community development – ------------------ – – –4 867 57 – – –

Government administration:

Financial administration 1 ------------------------------- 998 7 613 1 879 3 216 14 446 1 355 8 144 3 466 1 230

Judicial and legal 3 ------------------------------------ 040 16 040 836 2 222 17 044 2 471 7 872 4 687 1 912

General public buildings 1 ------------------------------ 604 2 221 689 743 11 580 657 – 1 510 442

Other 1 ----------------------------------------------- 209 2 613 2 054 1 091 4 964 1 256 3 230 1 461 953

Interest on general debt 1 --------------------------------- 906 13 075 958 8 611 25 357 872 4 311 4 894 594

General expenditure, n.e.c. 256 ------------------------------ 7 781 1 969 3 213 110 223 3 869 23 507 5 991 3 976

Utility and liquor store expenditure – -------------------------- – –1 026 – – – – – Insurance trust expenditure – --------------------------------- 985 – – 4 980 – – – –

Debt outstanding 26 -------------------------------- 141 161 252 11 579 116 994 300 931 10 481 57 855 67 765 8 820

Long-term debt outstanding 26 -------------------------------- 141 161 252 11 245 116 994 300 931 9 949 57 855 67 765 8 820 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 26 -------------------------- 141 77 027 7 230 110 979 223 387 545 32 535 67 765 – Utility – -------------------------------------------------- ––––––– – Other and unallocable – ---------------------------------- 84 225 4 015 6 015 77 544 9 404 25 320 – 8 820

Long-term debt issued – ------------------------------------- – – 22 100 – – – – 175 Long-term debt retired 1 ------------------------------------- 090 33 729 1 115 5 477 27 867 1 077 2 550 2 155 1 195

Cash and security holdings 32 ----------------------- 505 155 569 12 466 126 733 494 494 19 848 64 469 80 588 4 430

ExhibitmCounty contribution to own retirement systems – ------- 1 984 – – 1 021 – – – –

See footnotes at end of table.

 GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 31
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Nevada New Hampshire New Jersey

Clark Washoe Hillsborough Merrimack Rockingham Strafford Atlantic Bergen

214 215 216 217 218 219 220 221

Population, 1990 741 ----------------------------------------- 459 254 667 336 073 120 005 245 845 104 233 224 327 825 380 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 1 ----------------------------------------- 114 741 215 372 47 677 24 372 32 084 18 702 168 386 485 728

General revenue 1 ------------------------------------------ 029 614 209 612 47 677 24 372 32 084 18 702 168 386 485 728 Intergovernmental revenue 273 ------------------------------ 647 64 420 11 123 8 729 7 990 5 883 55 296 143 844 From Federal Government 38 ---------------------------- 338 9 810 – – – – – 21 491 From State governments 197 ----------------------------- 049 52 516 11 123 8 729 7 990 5 883 55 296 116 223 From local governments 38 ------------------------------ 260 2 094 – – – – – 6 130

General revenue from own sources 755 ---------------------- 967 145 192 36 554 15 643 24 094 12 819 113 090 341 884 Taxes 273 ---------------------------------------------- 096 87 843 31 479 11 265 17 106 8 796 87 131 202 138 Property 131 ------------------------------------------ 185 54 956 31 479 11 265 17 106 8 796 83 998 199 935 General sales – ------------------------------------- 7 113 – – – – – – Selective sales 72 ------------------------------------ 786 19 769 – – – – – – Income – ------------------------------------------- – ––––– – Other 69 -------------------------------------------- 125 6 005 – – – – 3 133 2 203 Current charges 361 ------------------------------------- 201 25 152 4 019 3 830 6 570 3 194 21 478 121 393 Miscellaneous revenue 121 ------------------------------- 670 32 197 1 056 548 418 829 4 481 18 353

Utility and liquor store revenue 85 ----------------------------- 127 5 760 – – – – – – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 1 -------------------------------------- 172 793 191 972 45 954 22 565 39 216 18 069 170 785 480 903

By character and object:

Intergovernmental 1 -------------------------------------- 060 1 352 12 729 5 305 6 414 4 685 10 109 26 618 To State governments – -------------------------------- 627 12 729 5 305 6 414 4 685 4 038 26 372 To local governments 1 -------------------------------- 060 725 – – – – 6 071 246 Current operation 730 --------------------------------------- 555 151 615 28 758 16 903 25 248 13 023 117 035 396 903 Capital outlay 312 ------------------------------------------ 777 17 542 619 141 6 305 130 17 050 27 283 Construction 264 ----------------------------------------- 591 7 655 407 – 6 305 86 14 731 19 447 Assistance and subsidies – -------------------------------- – 2 509 – – – 21 427 9 996 Interest on debt 128 ---------------------------------------- 401 21 463 1 339 216 1 249 231 5 164 20 103 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 296 ----------------------------- 858 78 365 15 203 9 171 12 828 5 061 42 049 216 954

General expenditure 1 --------------------------------------- 030 200 174 861 45 954 22 565 39 216 18 069 170 785 480 903 Current expenditure 790 ------------------------------------- 379 158 512 45 335 22 424 32 911 17 939 153 735 453 620 Intergovernmental expenditure 1 ------------------------ 060 1 352 12 729 5 305 6 414 4 685 10 109 26 618 Capital outlay 239 ------------------------------------------ 821 16 349 619 141 6 305 130 17 050 27 283

General expenditure by function: Education services: Education – ------------------------------------------- – – – – – 42 036 118 080 Elementary and secondary education – ---------------- – – – – – 19 435 69 816 Higher education – ---------------------------------- – – – – – 22 601 48 264

Libraries – -------------------------------------------- 3 982 24 – – – 3 247 –

Social services and income maintenance:

Public welfare 21 --------------------------------------- 773 16 011 28 559 16 638 21 483 11 499 40 049 49 828

Hospitals 176 -------------------------------------------- 290 – – – – –4 038 97 697

Health 15 ---------------------------------------------- 073 12 797 – – 34 403 857 12 271

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 48 ------------------------------------------- 090 14 191 – – – – 7 910 6 052

Capital outlay 33 ------------------------------------- 996 6 289 – – – – 4 576 3 507

Air transportation 108 ------------------------------------ 771 – ––––– –

Parking facilities 379 ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – –1 322 –

Public safety:

Police protection 104 ------------------------------------- 052 16 176 2 155 877 1 258 645 3 948 10 797

Fire protection 42 --------------------------------------- 602 164 – – – – 57 9

Correction 44 ------------------------------------------- 204 20 986 9 511 2 336 6 893 1 370 9 844 23 379

Protective inspection and regulation 9 ------------------- 558 2 024 – – – – 318 241

Environment and housing:

Natural resources 50 ------------------------------------ 943 665 439 470 317 143 216 –

Sewerage 40 ------------------------------------------- 098 510 – – 2 959 – – –

Capital outlay 20 ------------------------------------- 641 – – –2 959 – – –

Solid waste management – ----------------------------- – – – – – 10 –

Parks and recreation 76 --------------------------------- 563 22 447 – – – – 1 360 7 820

Housing and community development 1 ------------------ 060 270 – – – – 5 200 21 979

Government administration:

Financial administration 20 ------------------------------- 026 10 609 279 625 64 150 3 309 8 492

Judicial and legal 46 ------------------------------------ 871 17 699 1 517 396 826 939 12 122 23 509

General public buildings 8 ------------------------------ 918 6 389 825 223 1 797 322 3 266 10 132

Other 11 ----------------------------------------------- 818 7 252 1 284 370 851 196 5 297 7 009

Interest on general debt 120 --------------------------------- 090 20 891 1 339 216 1 249 231 5 164 20 103

General expenditure, n.e.c. 83 ------------------------------ 021 1 798 22 414 1 485 2 171 21 215 63 505

Utility and liquor store expenditure 142 -------------------------- 593 17 111 – – – – – – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 1 -------------------------------- 735 268 358 837 14 500 3 125 15 045 3 015 73 444 287 794

Long-term debt outstanding 1 -------------------------------- 735 268 355 471 14 500 3 125 15 045 3 015 73 444 287 794 Education – ---------------------------------------------- – – – – –9 701 19 379 Public debt for private purposes 433 -------------------------- 932 180 659 – – – – – – Utility 134 -------------------------------------------------- 364 17 345 – – – – – – Other and unallocable 1 ---------------------------------- 166 972 157 467 14 500 3 125 15 045 3 015 63 743 268 415

Long-term debt issued 429 ------------------------------------- 166 27 827 – 600 13 200 – – 36 778 Long-term debt retired 92 ------------------------------------- 551 16 517 1 920 610 610 770 5 373 29 883

Cash and security holdings 1 ----------------------- 359 831 238 107 6 707 1 660 10 108 393 37 809 149 946

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

32 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMQ GOVTS 68137212 11/ 07/ 95 2:27 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New JerseymCon.

Burlington Camden Cumberland Essex Gloucester Hudson Hunterdon Mercer

222 223 224 225 226 227 228 229

Population, 1990 395 ----------------------------------------- 066 502 824 138 053 778 206 230 082 553 099 107 776 325 824 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 213 ----------------------------------------- 423 412 786 95 699 560 453 122 944 356 179 39 395 213 168

General revenue 213 ------------------------------------------ 423 412 786 95 699 560 453 122 944 356 179 39 395 213 168 Intergovernmental revenue 65 ------------------------------ 144 197 720 45 582 282 516 34 250 189 181 5 694 78 669 From Federal Government 2 ---------------------------- 961 2 411 121 9 526 39 8 770 – 2 040 From State governments 62 ----------------------------- 054 185 883 45 461 269 644 33 999 178 439 5 694 76 509 From local governments 129 ------------------------------ 9 426 – 3 346 212 1 972 – 120

General revenue from own sources 148 ---------------------- 279 215 066 50 117 277 937 88 694 166 998 33 701 134 499 Taxes 105 ---------------------------------------------- 678 159 800 35 461 233 023 61 721 129 726 27 902 91 958 Property 103 ------------------------------------------ 271 159 800 35 461 233 023 61 315 129 726 27 455 91 352 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other 2 -------------------------------------------- 407 – – – 406 – 447 606 Current charges 33 ------------------------------------- 024 38 589 12 754 28 449 18 009 18 796 1 571 33 307 Miscellaneous revenue 9 ------------------------------- 577 16 677 1 902 16 465 8 964 18 476 4 228 9 234

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 241 -------------------------------------- 009 448 728 92 317 652 802 145 959 418 844 47 797 223 710

By character and object:

Intergovernmental 6 -------------------------------------- 342 17 940 3 641 34 920 4 496 56 165 4 990 14 690 To State governments 3 -------------------------------- 885 17 840 3 473 34 784 4 087 26 493 2 804 14 690 To local governments 2 -------------------------------- 457 100 168 136 409 29 672 2 186 – Current operation 155 --------------------------------------- 762 322 686 64 711 414 896 111 729 269 695 33 990 171 439 Capital outlay 41 ------------------------------------------ 724 37 386 2 437 13 447 11 046 24 476 6 277 12 692 Construction 17 ----------------------------------------- 916 28 159 1 857 9 947 7 578 22 745 3 010 7 545 Assistance and subsidies 26 -------------------------------- 265 62 846 19 482 165 405 12 069 62 915 1 053 20 125 Interest on debt 10 ---------------------------------------- 916 7 870 2 046 24 134 6 619 5 593 1 487 4 764 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 58 ----------------------------- 600 151 938 28 922 226 210 44 644 127 850 13 498 60 693

General expenditure 241 --------------------------------------- 009 448 728 92 317 652 802 145 959 418 844 47 797 223 710 Current expenditure 199 ------------------------------------- 285 411 342 89 880 639 355 134 913 394 368 41 520 211 018 Intergovernmental expenditure 6 ------------------------ 342 17 940 3 641 34 920 4 496 56 165 4 990 14 690 Capital outlay 41 ------------------------------------------ 724 37 386 2 437 13 447 11 046 24 476 6 277 12 692

General expenditure by function: Education services: Education 59 ------------------------------------------- 421 74 234 14 268 82 064 39 249 40 187 2 383 62 538 Elementary and secondary education 33 ---------------- 838 37 901 3 639 40 112 19 546 25 279 219 25 420 Higher education 25 ---------------------------------- 583 36 333 10 629 41 952 19 703 14 908 2 164 37 118

Libraries 4 -------------------------------------------- 526 2 071 340 4 76 – 1 426 4 010

Social services and income maintenance:

Public welfare 29 --------------------------------------- 325 131 307 29 199 210 683 25 905 91 135 3 870 55 636

Hospitals 14 -------------------------------------------- 095 28 863 3 626 81 571 3 511 66 961 2 804 14 690

Health 5 ---------------------------------------------- 502 15 683 5 372 2 492 3 705 6 014 1 957 2 962

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 9 ------------------------------------------- 986 17 268 2 773 9 331 8 399 6 951 7 280 7 033

Capital outlay 4 ------------------------------------- 335 8 160 93 5 453 5 209 4 286 2 894 2 544

Air transportation – ------------------------------------ – – – – – –1 610

Parking facilities – ------------------------------------- – – – – 235 – 453

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 1 ------------------------------------- 704 6 167 1 180 15 774 2 205 11 413 996 5 071

Fire protection 366 --------------------------------------- – – 1 124 10 33 236

Correction 12 ------------------------------------------- 789 25 880 5 509 48 429 8 217 31 395 3 309 13 810

Protective inspection and regulation 218 ------------------- 286 115 – 229 260 42 –

Environment and housing:

Natural resources 843 ------------------------------------ 343 347 – 263 353 236 191

Sewerage – ------------------------------------------- 88 – – – – – –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 11 ----------------------------- 953 583 – 133 1 076 – 956 –

Parks and recreation 286 --------------------------------- 4 871 85 11 450 1 401 8 229 753 6 310

Housing and community development 6 ------------------ 239 – –5 608 7 122 9 807 2 382 –

Government administration:

Financial administration 920 ------------------------------- 1 353 709 5 170 2 234 2 900 637 1 207

Judicial and legal 7 ------------------------------------ 781 19 991 5 107 48 662 5 622 21 438 2 513 9 337

General public buildings 3 ------------------------------ 920 5 736 1 201 9 089 3 822 9 195 1 100 2 855

Other 2 ----------------------------------------------- 775 6 231 1 278 8 923 2 026 2 949 1 382 2 168

Interest on general debt 10 --------------------------------- 916 7 870 2 046 24 134 6 619 5 593 1 487 4 764

General expenditure, n.e.c. 57 ------------------------------ 444 99 903 19 162 89 284 24 154 103 819 12 251 28 829

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 145 -------------------------------- 589 204 709 26 580 482 057 119 380 177 581 23 165 61 760

Long-term debt outstanding 90 -------------------------------- 357 130 189 26 580 438 917 119 380 157 581 23 165 40 960 Education 5 ---------------------------------------------- 999 5 374 1 601 4 034 6 238 4 744 – 930 Public debt for private purposes – -------------------------- – – – 41 320 100 000 – – Utility-------------------------------------------------- – – ––––– – Other and unallocable 84 ---------------------------------- 358 124 815 24 979 434 883 71 822 52 837 23 165 40 030

Long-term debt issued – ------------------------------------- 15 930 – 81 025 5 615 25 598 9 900 16 585 Long-term debt retired 9 ------------------------------------- 902 25 050 2 875 21 388 12 761 2 240 1 435 21 902

Cash and security holdings 34 ----------------------- 989 59 977 11 237 118 069 76 622 168 441 23 797 19 428

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 33
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New JerseymCon.

Middlesex Monmouth Morris Ocean Passaic Somerset Sussex Union

230 231 232 233 234 235 236 237

Population, 1990 671 ----------------------------------------- 780 553 124 421 353 433 203 453 060 240 279 130 943 493 819 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 366 ----------------------------------------- 707 366 774 196 620 211 712 249 793 162 380 60 114 299 139

General revenue 366 ------------------------------------------ 707 366 774 196 620 211 712 248 249 162 380 60 114 299 139 Intergovernmental revenue 111 ------------------------------ 646 92 357 45 262 48 560 121 201 24 173 16 152 116 101 From Federal Government 4 ---------------------------- 896 7 430 1 836 1 836 3 758 1 527 – 10 379 From State governments 105 ----------------------------- 081 84 501 43 426 46 199 117 293 22 646 16 152 96 189 From local governments 1 ------------------------------ 669 426 – 525 150 – – 9 533

General revenue from own sources 255 ---------------------- 061 274 417 151 358 163 152 127 048 138 207 43 962 183 038 Taxes 185 ---------------------------------------------- 630 182 354 113 637 134 425 112 606 112 645 33 005 133 354 Property 183 ------------------------------------------ 499 176 945 111 793 133 739 110 743 111 664 32 701 132 290 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other 2 -------------------------------------------- 131 5 409 1 844 686 1 863 981 304 1 064 Current charges 47 ------------------------------------- 997 75 862 31 389 16 663 11 191 15 777 9 226 44 720 Miscellaneous revenue 21 ------------------------------- 434 16 201 6 332 12 064 3 251 9 785 1 731 4 964

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – – –1 544 – – –

Expenditure 364 -------------------------------------- 673 342 732 201 345 237 624 265 945 143 670 77 127 313 016

By character and object:

Intergovernmental 21 -------------------------------------- 506 25 646 10 046 6 103 18 576 5 457 2 889 28 339 To State governments 20 -------------------------------- 580 19 282 10 046 5 551 18 283 4 981 2 876 22 914 To local governments 926 -------------------------------- 6 364 – 552 293 476 13 5 425 Current operation 289 --------------------------------------- 739 236 934 161 981 154 401 178 502 106 584 59 457 233 244 Capital outlay 11 ------------------------------------------ 707 41 658 17 732 52 801 30 630 15 858 9 634 18 237 Construction 8 ----------------------------------------- 334 27 828 9 249 47 043 20 806 14 502 8 481 12 153 Assistance and subsidies 23 -------------------------------- 329 25 021 5 231 14 815 29 590 5 239 2 603 28 573 Interest on debt 18 ---------------------------------------- 392 13 389 6 355 9 504 5 992 10 532 2 544 4 483 Insurance benefits and repayments – ----------------------- 84 – – 2 655 – – 140 ExhibitmSalaries and wages 161 ----------------------------- 479 132 002 79 927 61 604 92 671 50 115 22 741 117 748

General expenditure 364 --------------------------------------- 673 342 648 201 345 237 624 263 290 143 670 77 127 312 876 Current expenditure 352 ------------------------------------- 966 300 990 183 613 184 823 232 660 127 812 67 493 294 639 Intergovernmental expenditure 21 ------------------------ 506 25 646 10 046 6 103 18 576 5 457 2 889 28 339 Capital outlay 11 ------------------------------------------ 707 41 658 17 732 52 801 30 630 15 858 9 634 18 237

General expenditure by function: Education services: Education 78 ------------------------------------------- 878 28 633 44 072 41 111 42 672 31 287 17 300 56 826 Elementary and secondary education 37 ---------------- 549 23 224 8 409 13 611 27 549 11 344 10 806 21 108 Higher education 41 ---------------------------------- 329 5 409 35 663 27 500 15 123 19 943 6 494 35 718

Libraries 1 -------------------------------------------- 5 839 2 725 10 831 – 4 632 2 422 –

Social services and income maintenance:

Public welfare 55 --------------------------------------- 552 70 716 25 817 23 566 57 879 6 733 9 675 57 211

Hospitals 47 -------------------------------------------- 461 13 634 11 727 4 239 18 283 5 044 2 876 40 122

Health 15 ---------------------------------------------- 414 9 275 8 182 7 124 2 881 5 751 3 316 9 651

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 9 ------------------------------------------- 628 17 815 9 384 37 646 8 647 7 167 7 047 4 967

Capital outlay 5 ------------------------------------- 449 10 948 4 082 25 707 5 994 155 1 998 2 135

Air transportation – ------------------------------------ – ––––– –

Parking facilities 614 ------------------------------------- – – 14 296 – – – –

Other – ----------------------------------------------- – 636 – – – – –

Public safety:

Police protection 7 ------------------------------------- 185 4 301 7 373 5 609 4 325 2 567 1 418 4 827

Fire protection 104 --------------------------------------- 185 457 25 207 78 33 7

Correction 26 ------------------------------------------- 767 21 358 13 183 10 873 28 157 10 113 4 236 24 311

Protective inspection and regulation 514 ------------------- 255 28 845 159 60 218 140

Environment and housing:

Natural resources 237 ------------------------------------ 404 300 260 188 705 229 792

Sewerage 240 ------------------------------------------- – – 100 – – – –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 498 ----------------------------- 31 580 462 2 706 589 6 283 717 80

Parks and recreation 8 --------------------------------- 845 17 212 14 055 6 523 3 895 5 320 222 6 409

Housing and community development 4 ------------------ 330 6 012 2 016 2 053 – 1 681 – 4 783

Government administration:

Financial administration 4 ------------------------------- 694 3 260 4 359 2 067 1 151 1 565 600 5 162

Judicial and legal 21 ------------------------------------ 840 18 254 12 236 13 149 18 008 7 605 4 757 23 515

General public buildings 4 ------------------------------ 302 9 213 5 719 9 026 4 775 6 272 1 461 7 652

Other 2 ----------------------------------------------- 844 3 656 8 828 4 614 16 678 2 399 1 697 2 908

Interest on general debt 18 --------------------------------- 392 13 389 6 355 9 504 5 992 10 532 2 544 4 483

General expenditure, n.e.c. 56 ------------------------------ 333 67 657 23 431 31 457 48 804 27 876 16 359 59 030

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- 84 – – 2 655 – – 140

Debt outstanding 247 -------------------------------- 623 194 840 96 714 167 013 143 304 154 086 34 655 94 828

Long-term debt outstanding 247 -------------------------------- 623 194 840 96 714 167 013 107 304 123 779 34 655 94 726 Education 10 ---------------------------------------------- 769 7 430 11 276 2 251 13 543 8 695 985 15 367 Public debt for private purposes 95 -------------------------- 900 – – – – 19 400 – – Utility-------------------------------------------------- – – ––––– – Other and unallocable 140 ---------------------------------- 954 187 410 85 438 164 762 93 761 95 684 33 670 79 359

Long-term debt issued – ------------------------------------- 35 625 28 487 60 005 39 945 21 200 – 57 590 Long-term debt retired 21 ------------------------------------- 545 37 441 10 505 9 852 8 734 12 679 2 058 17 618

Cash and security holdings 157 ----------------------- 451 149 415 41 808 125 675 31 584 101 179 13 515 30 457

ExhibitmCounty contribution to own retirement systems – ------- 50 – – 1 510 – – 140

See footnotes at end of table.

34 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMQ GOVTS 68137212 11/ 07/ 95 2:27 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New Mexico New York

Bernalillo Dona Ana Albany Broome Chautauqua Dutchess Erie Jefferson Monroe

238 239 240 241 242 243 244 245 246

Population, 1990 480 ----------------------------------------- 577 135 510 292 594 212 160 141 895 259 462 968 532 110 943 713 968 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 84 ----------------------------------------- 377 85 944 330 591 205 731 135 975 250 749 1 134 629 92 928 934 869

General revenue 84 ------------------------------------------ 377 85 944 330 541 204 248 135 898 250 125 1 104 838 92 921 906 750 Intergovernmental revenue 12 ------------------------------ 680 12 612 98 185 59 050 43 240 71 499 380 961 27 239 343 803 From Federal Government 64 ---------------------------- 1 173 4 811 – 1 309 6 870 2 040 475 11 500 From State governments 12 ----------------------------- 284 11 302 83 944 56 213 40 364 63 073 364 253 26 244 317 265 From local governments 332 ------------------------------ 137 9 430 2 837 1 567 1 556 14 668 520 15 038

General revenue from own sources 71 ---------------------- 697 73 332 232 356 145 198 92 658 178 626 723 877 65 682 562 947 Taxes 58 ---------------------------------------------- 795 17 534 137 055 87 082 59 568 123 231 526 629 36 113 406 150 Property 38 ------------------------------------------ 837 11 131 35 886 42 902 32 656 51 145 188 636 17 818 197 212 General sales 19 ------------------------------------- 872 6 103 99 422 42 784 26 162 69 431 327 378 17 312 204 164 Selective sales – ------------------------------------ – 1 122 803 – 1 154 5 477 265 532 Income – ------------------------------------------- ––––––– – Other 86 -------------------------------------------- 300 625 593 750 1 501 5 138 718 4 242 Current charges 1 ------------------------------------- 980 51 247 85 034 43 075 22 440 45 690 135 929 16 207 106 662 Miscellaneous revenue 10 ------------------------------- 922 4 551 10 267 15 041 10 650 9 705 61 319 13 362 50 135

Utility and liquor store revenue – ----------------------------- – 50 1 483 77 624 29 791 7 28 119 Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 89 -------------------------------------- 772 88 705 322 417 200 564 134 136 257 641 1 118 424 99 589 1 054 247

By character and object:

Intergovernmental 28 -------------------------------------- 415 735 64 831 15 347 23 194 32 188 264 308 9 000 190 600 To State governments 21 -------------------------------- 048 – 22 852 351 11 913 18 686 91 242 6 908 79 744 To local governments 7 -------------------------------- 367 735 41 979 14 996 11 281 13 502 173 066 2 092 110 856 Current operation 55 --------------------------------------- 823 72 726 172 721 142 061 74 260 181 371 594 852 57 947 507 040 Capital outlay 2 ------------------------------------------ 142 13 299 27 598 7 741 7 028 13 678 43 126 12 653 137 152 Construction 272 ----------------------------------------- 4 878 25 314 6 968 4 344 10 296 33 160 8 929 128 069 Assistance and subsidies – -------------------------------- – 30 710 23 754 20 402 21 276 156 149 13 366 166 743 Interest on debt 3 ---------------------------------------- 392 1 945 26 557 11 661 9 252 9 128 59 989 6 623 52 712 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 24 ----------------------------- 239 41 763 74 499 46 389 30 106 64 060 277 806 21 426 165 138

General expenditure 89 --------------------------------------- 772 88 705 321 814 195 147 133 367 253 467 1 081 536 99 568 1 030 724 Current expenditure 87 ------------------------------------- 630 75 406 294 216 187 406 126 342 239 789 1 050 274 86 915 898 938 Intergovernmental expenditure 28 ------------------------ 415 735 64 831 15 347 23 194 32 188 264 308 9 000 190 600 Capital outlay 2 ------------------------------------------ 142 13 299 27 598 7 741 7 025 13 678 31 262 12 653 131 786

General expenditure by function: Education services: Education – ------------------------------------------- – 12 345 1 984 5 508 30 740 138 182 10 623 146 025 Elementary and secondary education – ---------------- – 8 288 1 680 3 808 – 90 081 614 81 715 Higher education – ---------------------------------- – 4 057 304 1 700 30 740 48 101 10 009 64 310

Libraries – -------------------------------------------- – –1 991 78 263 21 074 117 7 236

Social services and income maintenance:

Public welfare 3 --------------------------------------- 367 1 034 112 298 50 347 54 823 63 259 387 841 30 146 337 169

Hospitals 20 -------------------------------------------- 000 64 768 – – – – 142 446 – 40 660

Health 1 ---------------------------------------------- 307 426 17 544 11 876 5 615 34 283 43 349 6 803 45 161

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 5 ------------------------------------------- 806 4 163 29 532 8 084 15 022 15 979 30 731 16 562 37 231

Capital outlay 31 ------------------------------------- 1 891 18 083 1 588 6 247 7 862 11 656 6 743 19 913

Air transportation – ------------------------------------ 77 7 351 1 822 586 1 230 – – 57 571

Parking facilities – ------------------------------------- – – – 4 43 – – 955

Other – ----------------------------------------------- – 955 – – – 8 393 – 3 110

Public safety:

Police protection 12 ------------------------------------- 357 2 887 4 894 3 959 4 523 7 924 19 330 6 214 29 672

Fire protection 2 --------------------------------------- 629 2 076 208 79 119 905 778 82 581

Correction 10 ------------------------------------------- 115 1 782 22 008 9 857 3 847 17 698 35 177 4 105 42 697

Protective inspection and regulation – ------------------- 202 – – – 3 – 143 495

Environment and housing:

Natural resources 132 ------------------------------------ 384 86 1 044 318 1 236 – 319 –

Sewerage – ------------------------------------------- 9 6 337 – 1 559 – 19 122 – 51 600

Capital outlay – ------------------------------------- – 54 – – – 1 608 – 21 995

Solid waste management – ----------------------------- 1 394 – 4 246 7 623 11 734 – 383 41 737

Parks and recreation 3 --------------------------------- 304 41 1 159 4 659 425 1 999 7 212 202 15 949

Housing and community development 451 ------------------ 1 474 232 – – 1 132 1 749 442 1 757

Government administration:

Financial administration 8 ------------------------------- 003 1 288 4 490 1 850 1 446 1 831 15 109 919 8 284

Judicial and legal 661 ------------------------------------ 156 4 172 3 194 1 807 3 844 17 677 1 303 19 531

General public buildings 2 ------------------------------ 363 1 044 4 515 2 834 1 312 2 692 10 613 1 050 –

Other 4 ----------------------------------------------- 375 1 075 3 613 3 817 2 290 4 395 8 887 1 593 10 424

Interest on general debt 3 --------------------------------- 392 1 945 26 557 11 661 9 218 9 128 55 329 6 623 49 973

General expenditure, n.e.c. 11 ------------------------------ 510 2 480 63 518 71 843 17 244 43 149 118 537 11 939 82 906

Utility and liquor store expenditure – -------------------------- – 603 5 417 769 4 174 36 888 21 23 523 Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 57 -------------------------------- 725 22 211 378 133 167 831 102 626 128 208 696 495 74 229 989 875

Long-term debt outstanding 57 -------------------------------- 725 20 716 368 133 124 841 93 650 106 705 621 495 72 176 767 545 Education – ---------------------------------------------- – – 590 – 2 859 1 975 – – Public debt for private purposes 910 -------------------------- 4 711 52 113 86 591 54 455 30 310 292 282 51 816 395 510 Utility – -------------------------------------------------- – – – 550 – 74 354 – 62 660 Other and unallocable 56 ---------------------------------- 815 16 005 316 020 37 660 38 645 73 536 252 884 20 360 309 375

Long-term debt issued 31 ------------------------------------- 940 744 22 951 – 14 000 1 175 20 000 12 450 59 645 Long-term debt retired 22 ------------------------------------- 930 3 761 42 024 10 780 5 097 6 032 53 986 4 637 68 623

Cash and security holdings 79 ----------------------- 810 25 645 100 023 152 410 80 777 64 323 395 666 78 435 532 606

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 35
TIPSII [UPF] L9COMQ GOVTS 68137212 11/ 07/ 95 2:27 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New YorkmCon.

Nassau Niagara Oneida Onondaga Orange Oswego Rensselaer Rockland

247 248 249 250 251 252 253 254

Population, 1990 1 ----------------------------------------- 287 348 220 756 250 836 468 973 307 647 121 771 154 429 265 475 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 1 ----------------------------------------- 845 882 201 796 203 686 604 565 276 219 114 015 130 198 300 192

General revenue 1 ------------------------------------------ 845 882 198 685 203 686 584 250 276 021 114 015 130 198 297 498 Intergovernmental revenue 455 ------------------------------ 358 63 941 80 991 167 786 84 792 36 510 44 901 81 096 From Federal Government 57 ---------------------------- 443 – 12 285 2 748 531 324 3 214 From State governments 397 ----------------------------- 825 60 499 67 435 149 450 78 072 33 469 40 878 74 666 From local governments 90 ------------------------------ 3 442 13 555 16 051 3 972 2 510 3 699 3 216

General revenue from own sources 1 ---------------------- 390 524 134 744 122 695 416 464 191 229 77 505 85 297 216 402 Taxes 1 ---------------------------------------------- 067 250 90 460 78 688 293 623 104 619 58 093 48 371 102 873 Property 550 ------------------------------------------ 277 42 858 37 670 159 872 55 219 57 039 22 383 40 721 General sales 502 ------------------------------------- 149 46 435 38 929 129 780 47 488 – 25 230 60 450 Selective sales 10 ------------------------------------ 741 – 596 2 212 543 109 396 788 Income – ------------------------------------------- –––––– – Other 4 -------------------------------------------- 083 1 167 1 493 1 759 1 369 945 362 914 Current charges 240 ------------------------------------- 033 27 970 28 120 74 482 70 790 9 500 32 057 99 730 Miscellaneous revenue 83 ------------------------------- 241 16 314 15 887 48 359 15 820 9 912 4 869 13 799

Utility and liquor store revenue – ----------------------------- 3 111 – 20 315 198 – – 2 694 Insurance trust revenue – ------------------------------------ –––––– –

Expenditure 2 -------------------------------------- 131 112 223 718 212 195 685 956 318 588 123 713 176 550 347 599

By character and object:

Intergovernmental 192 -------------------------------------- 373 44 286 32 426 99 128 37 389 1 593 22 237 23 050 To State governments 159 -------------------------------- 846 20 108 19 268 40 926 24 957 384 12 084 22 218 To local governments 32 -------------------------------- 527 24 178 13 158 58 202 12 432 1 209 10 153 832 Current operation 1 --------------------------------------- 507 599 133 195 131 539 429 712 217 986 79 589 118 282 274 695 Capital outlay 255 ------------------------------------------ 737 7 087 8 007 60 163 23 715 23 899 18 117 13 883 Construction 230 ----------------------------------------- 809 4 791 7 598 55 495 20 513 21 243 14 559 11 426 Assistance and subsidies 59 -------------------------------- 813 29 099 31 438 63 189 31 078 12 709 13 456 18 502 Interest on debt 115 ---------------------------------------- 590 10 051 8 785 33 764 8 420 5 923 4 458 17 469 Insurance benefits and repayments – ----------------------- –––––– – ExhibitmSalaries and wages 808 ----------------------------- 372 39 161 43 201 136 234 66 366 28 196 30 282 102 493

General expenditure 2 --------------------------------------- 117 530 219 695 212 191 669 085 318 588 123 713 176 550 336 268 Current expenditure 1 ------------------------------------- 875 375 212 724 204 188 609 038 294 873 99 814 158 433 322 391 Intergovernmental expenditure 192 ------------------------ 373 44 286 32 426 99 128 37 389 1 593 22 237 23 050 Capital outlay 242 ------------------------------------------ 155 6 971 8 003 60 047 23 715 23 899 18 117 13 877

General expenditure by function: Education services: Education 158 ------------------------------------------- 040 36 225 35 193 52 556 38 329 4 145 53 305 49 294 Elementary and secondary education 58 ---------------- 620 8 142 3 202 15 948 8 102 2 936 5 238 8 860 Higher education 99 ---------------------------------- 420 28 083 31 991 36 608 30 227 1 209 48 067 40 434

Libraries 186 -------------------------------------------- 347 313 9 569 – 94 195 15

Social services and income maintenance:

Public welfare 298 --------------------------------------- 213 77 724 85 696 195 898 118 080 34 601 50 093 79 202

Hospitals 277 -------------------------------------------- 668 – – – – – – 50 389

Health 97 ---------------------------------------------- 610 14 030 11 686 35 201 20 239 7 424 10 292 17 832

Other – ----------------------------------------------- –––––– –

Transportation:

Highways 60 ------------------------------------------- 704 5 508 9 816 32 064 12 094 15 374 7 480 10 107

Capital outlay 21 ------------------------------------- 478 999 2 645 12 189 1 761 3 719 38 4 128

Air transportation – ------------------------------------ 217 1 509 – 906 445 – –

Parking facilities – ------------------------------------- –––––– –

Other 40 ----------------------------------------------- 971 393 869 2 854 514 779 113 –

Public safety:

Police protection 364 ------------------------------------- 270 7 827 5 298 27 901 6 262 13 667 2 134 9 293

Fire protection 5 --------------------------------------- 498 81 63 972 750 451 – 2 321

Correction 185 ------------------------------------------- 469 9 083 11 258 40 607 17 593 3 807 7 665 14 835

Protective inspection and regulation – ------------------- – – – – – – 123

Environment and housing:

Natural resources 2 ------------------------------------ 876 838 763 2 328 1 409 338 660 514

Sewerage 165 ------------------------------------------- 205 1 825 3 758 27 732 2 278 – 2 510 10 557

Capital outlay 102 ------------------------------------- 918 125 75 703 291 – 8 809

Solid waste management 930 ----------------------------- 428 – 13 016 21 657 11 665 – 1 327

Parks and recreation 54 --------------------------------- 139 3 028 691 12 566 4 400 945 433 1 131

Housing and community development 12 ------------------ 872 – –1 972 710 – 497 965

Government administration:

Financial administration 22 ------------------------------- 033 1 589 1 303 6 898 3 083 1 042 1 065 3 424

Judicial and legal 43 ------------------------------------ 389 2 447 2 882 10 900 6 125 1 003 1 378 6 701

General public buildings 26 ------------------------------ 023 2 629 2 841 9 167 4 426 955 707 3 596

Other 19 ----------------------------------------------- 806 2 920 1 645 7 926 7 032 2 353 2 979 6 974

Interest on general debt 115 --------------------------------- 590 8 754 8 785 32 775 8 420 5 923 4 458 17 469

General expenditure, n.e.c. 166 ------------------------------ 038 43 802 27 822 146 183 44 281 18 702 30 586 50 199

Utility and liquor store expenditure 13 -------------------------- 582 4 023 4 16 871 – – – 11 331 Insurance trust expenditure – --------------------------------- –––––– –

Debt outstanding 1 -------------------------------- 897 215 149 157 92 658 504 658 114 286 82 549 59 256 255 634

Long-term debt outstanding 1 -------------------------------- 620 600 137 064 84 007 398 724 106 602 68 549 53 672 202 384 Education 20 ---------------------------------------------- 717 – 680 3 415 3 431 – 299 4 721 Public debt for private purposes 276 -------------------------- 360 106 889 39 692 220 326 46 187 39 324 16 909 60 260 Utility-------------------------------------------------- – 18 035 – 18 517 – – – – Other and unallocable 1 ---------------------------------- 323 523 12 140 43 635 156 466 56 984 29 225 36 464 137 403

Long-term debt issued 237 ------------------------------------- 945 440 – 28 190 40 165 19 000 26 902 – Long-term debt retired 127 ------------------------------------- 579 2 875 8 702 32 383 4 765 4 522 2 431 15 906

Cash and security holdings 472 ----------------------- 517 145 292 43 020 282 517 134 845 100 407 36 945 139 161

ExhibitmCounty contribution to own retirement systems – ------- –––––– –

See footnotes at end of table.

36 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMQ GOVTS 68137212 11/ 07/ 95 2:27 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

TSF:GOVTS*92. 11/ 07/ 95 14:27:19 UTF:GOVTS*93. 11/ 07/ 95 14:27:19 META:GOVTS*96. 11/ 07/ 95 14:27:41

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New YorkmCon. North Carolina

St. Lawrence Saratoga Schenectady Suffolk Ulster Westchester Alamance Buncombe

255 256 257 258 259 260 261 262

Population, 1990 111 ----------------------------------------- 974 181 276 149 285 1 321 864 165 304 874 866 108 213 174 821 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 90 ----------------------------------------- 414 113 445 148 030 1 372 419 142 980 1 315 625 134 842 245 715

General revenue 90 ------------------------------------------ 414 113 445 148 030 1 297 282 142 901 1 314 116 134 842 245 492 Intergovernmental revenue 35 ------------------------------ 231 24 941 46 285 375 182 50 287 447 042 79 054 131 319 From Federal Government 7 ---------------------------- 1 38 16 902 – 30 812 388 5 080 From State governments 33 ----------------------------- 367 21 777 44 711 350 769 48 494 408 045 78 436 125 521 From local governments 1 ------------------------------ 857 3 163 1 536 7 511 1 793 8 185 230 718

General revenue from own sources 55 ---------------------- 183 88 504 101 745 922 100 92 614 867 074 55 788 114 173 Taxes 37 ---------------------------------------------- 891 60 741 68 129 775 588 59 297 573 348 37 472 87 095 Property 17 ------------------------------------------ 428 13 876 30 870 394 303 19 343 415 078 21 123 55 461 General sales 19 ------------------------------------- 770 42 396 36 481 373 556 38 891 153 195 15 553 28 448 Selective sales 203 ------------------------------------ 3 343 183 2 459 331 2 631 210 1 710 Income – ------------------------------------------- – – –––– – Other 490 -------------------------------------------- 1 126 595 5 270 732 2 444 586 1 476 Current charges 10 ------------------------------------- 904 20 218 29 016 68 459 24 860 243 831 10 380 19 934 Miscellaneous revenue 6 ------------------------------- 388 7 545 4 600 78 053 8 457 49 895 7 936 7 144

Utility and liquor store revenue – ----------------------------- – – 75 137 79 1 509 – 223 Insurance trust revenue – ------------------------------------ – – –––– –

Expenditure 91 -------------------------------------- 659 112 681 161 347 1 492 264 157 935 1 361 675 132 760 250 934

By character and object:

Intergovernmental 14 -------------------------------------- 208 33 086 33 742 148 181 19 248 152 970 11 021 18 557 To State governments 8 -------------------------------- 975 8 218 14 108 137 205 13 487 149 796 3 243 5 628 To local governments 5 -------------------------------- 233 24 868 19 634 10 976 5 761 3 174 7 778 12 929 Current operation 53 --------------------------------------- 664 64 422 94 861 995 104 112 256 842 641 109 790 199 169 Capital outlay 3 ------------------------------------------ 377 3 206 12 189 83 046 4 730 153 336 7 242 26 443 Construction 2 ----------------------------------------- 776 1 580 11 787 60 564 3 836 148 212 5 096 20 645 Assistance and subsidies 15 -------------------------------- 202 5 887 15 193 137 205 16 860 162 442 1 635 – Interest on debt 5 ---------------------------------------- 208 6 080 5 362 128 728 4 841 50 286 3 072 6 765 Insurance benefits and repayments – ----------------------- – – –––– – ExhibitmSalaries and wages 19 ----------------------------- 665 25 610 32 130 511 180 40 051 389 095 72 279 125 726

General expenditure 91 --------------------------------------- 491 112 069 161 347 1 371 782 157 381 1 358 497 132 760 250 120 Current expenditure 88 ------------------------------------- 114 108 863 149 158 1 325 456 152 651 1 205 184 125 518 224 466 Intergovernmental expenditure 14 ------------------------ 208 33 086 33 742 148 181 19 248 152 970 11 021 18 557 Capital outlay 3 ------------------------------------------ 377 3 206 12 189 46 326 4 730 153 313 7 242 25 654

General expenditure by function: Education services: Education 402 ------------------------------------------- 7 887 24 330 177 506 16 812 76 760 84 893 146 442 Elementary and secondary education – ---------------- 4 621 5 341 99 779 – 22 822 73 629 131 610 Higher education 402 ---------------------------------- 3 266 18 989 77 727 16 812 53 938 11 264 14 832

Libraries 99 -------------------------------------------- 22 2 957 252 168 231 994 2 225

Social services and income maintenance:

Public welfare 34 --------------------------------------- 124 30 490 67 392 317 511 62 080 364 058 8 845 16 125

Hospitals – -------------------------------------------- – – – – 256 683 – –

Health 7 ---------------------------------------------- 066 6 402 5 043 88 325 20 645 29 082 13 767 17 491

Other – ----------------------------------------------- – – –––– –

Transportation:

Highways 10 ------------------------------------------- 784 9 613 7 861 19 991 10 174 17 518 – –

Capital outlay 1 ------------------------------------- 419 570 3 656 13 263 1 707 13 900 – –

Air transportation – ------------------------------------ 420 249 1 478 – 9 211 – 5 361

Parking facilities – ------------------------------------- – – – 65 – – –

Other – ----------------------------------------------- – 310 17 852 – 43 888 – –

Public safety:

Police protection 1 ------------------------------------- 641 3 874 1 264 276 438 2 666 13 898 3 015 7 399

Fire protection 131 --------------------------------------- 39 33 5 068 429 775 1 395 –

Correction 2 ------------------------------------------- 341 5 894 9 135 55 452 6 508 121 453 1 518 4 796

Protective inspection and regulation – ------------------- 39 – – 147 983 250 792

Environment and housing:

Natural resources 655 ------------------------------------ 749 1 010 2 905 544 1 056 212 424

Sewerage – ------------------------------------------- 4 765 – 29 389 – 92 835 – –

Capital outlay – ------------------------------------- 1 361 – 3 293 – 60 630 – –

Solid waste management 6 ----------------------------- 301 – 275 – 591 55 098 1 139 2 166

Parks and recreation 158 --------------------------------- 411 310 9 327 618 27 127 775 5 413

Housing and community development – ------------------ – –6 072 – – – 1 859

Government administration:

Financial administration 1 ------------------------------- 000 1 389 967 16 357 1 883 22 168 1 615 3 037

Judicial and legal 1 ------------------------------------ 104 1 474 1 827 35 044 1 680 22 962 490 538

General public buildings 2 ------------------------------ 369 1 561 887 22 741 2 500 841 554 2 691

Other 1 ----------------------------------------------- 490 2 251 2 082 16 766 3 781 8 522 1 123 1 494

Interest on general debt 5 --------------------------------- 208 6 080 5 362 115 570 4 841 50 284 3 072 6 765

General expenditure, n.e.c. 16 ------------------------------ 618 28 709 30 053 157 738 21 249 143 064 9 103 25 102

Utility and liquor store expenditure 168 -------------------------- 612 – 120 482 554 3 178 – 814 Insurance trust expenditure – --------------------------------- – – –––– –

Debt outstanding 70 -------------------------------- 258 71 939 68 298 1 731 096 72 142 694 144 35 803 96 425

Long-term debt outstanding 66 -------------------------------- 628 68 409 63 498 1 523 206 42 716 694 144 35 803 96 425 Education – ---------------------------------------------- – 1 375 – 175 7 954 500 59 498 Public debt for private purposes 51 -------------------------- 578 48 634 23 673 310 098 31 276 214 038 34 115 28 686 Utility – -------------------------------------------------- – – 199 750 – 105 – – Other and unallocable 15 ---------------------------------- 050 19 775 38 450 1 013 358 11 265 472 047 1 188 8 241

Long-term debt issued 6 ------------------------------------- 650 – 15 699 124 745 – 111 661 – 13 200 Long-term debt retired 3 ------------------------------------- 132 4 867 6 538 80 252 3 460 51 829 3 311 4 340

Cash and security holdings 69 ----------------------- 979 60 026 45 140 617 846 41 772 515 008 67 767 89 198

ExhibitmCounty contribution to own retirement systems – ------- – – –––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 37
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 2:30 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

North CarolinamCon.

Catawba Cumberland Davidson Durham Forsyth Gaston Guilford Mecklenburg New Hanover

263 264 265 266 267 268 269 270 271

Population, 1990 118 ----------------------------------------- 412 274 566 126 677 181 835 265 878 175 093 347 420 511 433 120 284 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 218 ----------------------------------------- 647 455 829 143 307 292 328 351 467 216 722 479 297 761 028 205 355

General revenue 210 ------------------------------------------ 978 448 449 143 302 283 208 338 389 216 489 478 050 727 976 196 218 Intergovernmental revenue 88 ------------------------------ 904 201 255 88 336 123 602 167 347 126 674 248 461 357 882 94 726 From Federal Government 2 ---------------------------- 216 6 749 1 481 311 2 859 1 868 3 483 38 655 2 492 From State governments 84 ----------------------------- 248 192 142 86 495 123 281 163 391 124 342 236 748 312 875 90 323 From local governments 2 ------------------------------ 440 2 364 360 10 1 097 464 8 230 6 352 1 911

General revenue from own sources 122 ---------------------- 074 247 194 54 966 159 606 171 042 89 815 229 589 370 094 101 492 Taxes 46 ---------------------------------------------- 256 86 426 41 171 121 556 142 937 72 291 184 765 299 871 71 324 Property 27 ------------------------------------------ 917 56 963 25 878 94 241 99 332 48 721 125 027 238 339 44 711 General sales 17 ------------------------------------- 521 26 009 14 367 24 079 41 571 22 621 55 655 55 206 22 513 Selective sales 157 ------------------------------------ 1 166 – 1 896 320 143 2 272 734 1 930 Income – ------------------------------------------- –––––– – – Other 661 -------------------------------------------- 2 288 926 1 340 1 714 806 1 811 5 592 2 170 Current charges 65 ------------------------------------- 459 142 954 9 941 14 346 18 450 12 839 23 778 55 719 18 469 Miscellaneous revenue 10 ------------------------------- 359 17 814 3 854 23 704 9 655 4 685 21 046 14 504 11 699

Utility and liquor store revenue 7 ----------------------------- 669 7 380 5 9 120 13 078 233 1 247 33 052 9 137 Insurance trust revenue – ------------------------------------ –––––– – –

Expenditure 217 -------------------------------------- 247 424 623 140 909 300 259 365 695 212 392 478 443 853 135 209 556

By character and object:

Intergovernmental 9 -------------------------------------- 784 16 599 9 827 14 139 24 610 14 162 34 603 21 681 11 179 To State governments 2 -------------------------------- 459 7 214 3 122 7 182 7 469 5 437 9 049 15 105 4 514 To local governments 7 -------------------------------- 325 9 385 6 705 6 957 17 141 8 725 25 554 6 576 6 665 Current operation 186 --------------------------------------- 922 388 707 119 089 219 497 289 252 177 590 389 200 678 657 161 605 Capital outlay 14 ------------------------------------------ 911 14 182 9 920 52 923 28 470 16 350 38 561 103 887 17 884 Construction 11 ----------------------------------------- 794 4 803 7 019 44 095 23 881 7 755 14 040 89 166 11 168 Assistance and subsidies 1 -------------------------------- 269 318 1 114 3 815 14 103 2 291 7 383 27 697 1 883 Interest on debt 4 ---------------------------------------- 361 4 817 959 9 885 9 260 1 999 8 696 21 213 17 005 Insurance benefits and repayments – ----------------------- –––––– – – ExhibitmSalaries and wages 108 ----------------------------- 385 215 961 78 006 128 407 178 545 120 068 247 979 334 933 97 566

General expenditure 210 --------------------------------------- 868 418 430 140 508 292 197 354 085 211 873 477 845 824 443 201 592 Current expenditure 195 ------------------------------------- 957 404 248 130 622 239 401 325 615 195 567 439 284 720 558 184 128 Intergovernmental expenditure 9 ------------------------ 784 16 599 9 827 14 139 24 610 14 162 34 603 21 681 11 179 Capital outlay 14 ------------------------------------------ 911 14 182 9 886 52 796 28 470 16 306 38 561 103 885 17 464

General expenditure by function: Education services: Education 105 ------------------------------------------- 750 213 789 101 214 180 347 209 229 135 677 309 209 488 571 95 157 Elementary and secondary education 93 ---------------- 328 184 715 91 063 166 500 192 059 120 203 284 628 443 741 85 566 Higher education 12 ---------------------------------- 422 29 074 10 151 13 847 17 170 15 474 24 581 44 830 9 591

Libraries 1 -------------------------------------------- 314 5 005 1 332 4 548 4 709 2 167 382 11 471 1 519

Social services and income maintenance:

Public welfare 12 --------------------------------------- 551 26 049 7 306 23 510 22 222 16 689 35 108 88 428 16 914

Hospitals 52 -------------------------------------------- 977 89 314 – 4 073 – – – – –

Health 10 ---------------------------------------------- 878 21 213 9 010 19 690 31 865 20 238 45 203 69 957 16 889

Other – ----------------------------------------------- –––––– – –

Transportation:

Highways – ------------------------------------------- 16 – 54 – – 21 – –

Capital outlay – ------------------------------------- 7––––– – –

Air transportation – ------------------------------------ – 6 – 525 – – – 1 636

Parking facilities – ------------------------------------- –––––– – –

Other – ----------------------------------------------- –––––– – –

Public safety:

Police protection 2 ------------------------------------- 753 11 377 3 174 5 343 7 465 7 660 8 399 24 255 5 145

Fire protection 975 --------------------------------------- 4 239 1 855 1 985 4 105 500 6 648 1 064 1 842

Correction 1 ------------------------------------------- 003 3 332 803 5 800 14 056 848 9 155 19 219 3 462

Protective inspection and regulation 284 ------------------- 824 359 1 026 – 354 1 108 7 751 1 373

Environment and housing:

Natural resources 151 ------------------------------------ 277 291 314 438 314 1 391 3 225 155

Sewerage – ------------------------------------------- – –1 069 – – 895 – 7 756

Capital outlay – ------------------------------------- – – – – – 895 – 6 069

Solid waste management 1 ----------------------------- 313 3 402 1 703 362 – 2 261 151 15 904 5 761

Parks and recreation 249 --------------------------------- 4 176 372 3 427 10 088 684 1 961 6 939 2 870

Housing and community development – ------------------ 197 – – 127 430 70 797 610

Government administration:

Financial administration 1 ------------------------------- 649 2 872 1 427 4 314 4 307 1 715 7 492 11 041 2 548

Judicial and legal 159 ------------------------------------ 495 131 623 569 541 2 924 5 769 340

General public buildings 1 ------------------------------ 286 2 567 1 088 3 533 769 2 251 1 581 7 982 2 226

Other 2 ----------------------------------------------- 178 2 445 978 3 637 2 790 1 809 6 294 11 592 2 184

Interest on general debt 4 --------------------------------- 361 4 817 959 9 885 9 093 1 999 8 098 21 098 17 005

General expenditure, n.e.c. 11 ------------------------------ 037 22 024 8 500 18 657 31 728 15 736 31 755 29 380 16 200

Utility and liquor store expenditure 6 -------------------------- 379 6 193 401 8 062 11 610 519 598 28 692 7 964 Insurance trust expenditure – --------------------------------- –––––– – –

Debt outstanding 79 -------------------------------- 540 94 781 7 142 182 055 139 032 38 948 110 229 563 936 174 887

Long-term debt outstanding 79 -------------------------------- 540 94 781 7 142 182 055 139 032 38 948 110 229 563 936 174 887 Education 22 ---------------------------------------------- 550 1 800 975 111 609 23 600 10 305 6 450 169 389 8 940 Public debt for private purposes 37 -------------------------- 266 1 400 6 167 4 340 21 527 28 643 28 734 76 946 70 338 Utility – -------------------------------------------------- – – –2 660 – 7 736 1 450 – Other and unallocable 19 ---------------------------------- 724 91 581 – 66 106 91 245 – 67 309 316 151 95 609

Long-term debt issued 5 ------------------------------------- 000 – – 98 175 6 600 13 000 8 500 8 000 – Long-term debt retired 4 ------------------------------------- 166 11 910 5 628 4 861 6 835 4 099 19 214 – 9 113

Cash and security holdings 122 ----------------------- 214 158 392 25 709 161 724 80 775 68 161 99 516 381 759 106 097

ExhibitmCounty contribution to own retirement systems – ------- –––––– – –

See footnotes at end of table.

38 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 2:30 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

North CarolinamCon. Ohio

Onslow Pitt Randolph Robeson Rowan Wake Wayne

North

Dakotam

Cass Allen Ashtabula

272 273 274 275 276 277 278 279 280 281

Population, 1990 149 ----------------------------------------- 838 107 924 106 546 105 179 110 605 423 380 104 666 102 874 109 755 99 821 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 136 ----------------------------------------- 820 327 506 117 572 166 563 133 823 650 087 127 249 25 195 46 630 48 947

General revenue 131 ------------------------------------------ 761 322 080 117 572 161 584 129 340 628 937 123 525 25 195 46 630 48 947 Intergovernmental revenue 78 ------------------------------ 586 84 710 68 503 110 550 82 195 258 958 80 216 7 227 18 448 23 250 From Federal Government 2 ---------------------------- 403 885 308 1 889 1 637 2 997 2 241 26 3 479 716 From State governments 76 ----------------------------- 138 82 876 68 172 108 233 80 458 254 174 77 765 7 199 14 444 17 679 From local governments 45 ------------------------------ 949 23 428 100 1 787 210 2 525 4 855

General revenue from own sources 53 ---------------------- 175 237 370 49 069 51 034 47 145 369 979 43 309 17 968 28 182 25 697 Taxes 33 ---------------------------------------------- 550 39 772 33 954 34 877 33 604 258 794 30 505 14 316 13 372 13 975 Property 15 ------------------------------------------ 975 23 963 21 279 22 218 20 826 181 344 17 995 13 698 7 098 9 312 General sales 16 ------------------------------------- 710 15 143 11 872 12 311 11 865 72 253 12 077 – 5 548 4 372 Selective sales 427 ------------------------------------ 132 – – 191 2 622 41 – 205 – Income – ------------------------------------------- –––––––– – Other 438 -------------------------------------------- 534 803 348 722 2 575 392 618 521 291 Current charges 14 ------------------------------------- 525 189 195 9 347 8 118 9 621 30 229 6 995 414 8 418 6 693 Miscellaneous revenue 5 ------------------------------- 100 8 403 5 768 8 039 3 920 80 956 5 809 3 238 6 392 5 029

Utility and liquor store revenue 5 ----------------------------- 059 5 426 – 4 979 4 483 21 150 3 724 – – – Insurance trust revenue – ------------------------------------ –––––––– –

Expenditure 136 -------------------------------------- 160 356 494 119 313 162 869 136 103 709 951 149 135 24 138 48 620 47 373

By character and object:

Intergovernmental 8 -------------------------------------- 583 18 466 5 126 8 632 5 542 36 611 6 744 1 262 – 89 To State governments 2 -------------------------------- 538 4 017 2 483 5 159 2 565 6 018 3 502 1 253 – 89 To local governments 6 -------------------------------- 045 14 449 2 643 3 473 2 977 30 593 3 242 9 – – Current operation 108 --------------------------------------- 001 298 452 94 985 136 874 111 223 464 532 105 381 15 024 43 957 42 098 Capital outlay 13 ------------------------------------------ 986 25 878 15 943 10 073 14 803 146 105 29 832 6 017 1 631 2 032 Construction 6 ----------------------------------------- 533 11 821 7 084 3 403 7 529 73 700 17 501 5 393 1 631 621 Assistance and subsidies 2 -------------------------------- 720 4 883 1 267 1 100 3 311 355 3 591 – 1 225 54 Interest on debt 2 ---------------------------------------- 870 8 815 1 992 6 190 1 224 62 348 3 587 1 835 1 807 3 100 Insurance benefits and repayments – ----------------------- –––––––– – ExhibitmSalaries and wages 71 ----------------------------- 268 160 012 63 984 90 382 67 818 297 310 67 686 6 325 18 310 18 797

General expenditure 131 --------------------------------------- 592 352 030 119 313 159 975 132 020 693 607 145 387 24 138 48 620 47 373 Current expenditure 117 ------------------------------------- 606 326 152 103 370 149 902 117 217 547 502 115 834 18 121 46 989 45 341 Intergovernmental expenditure 8 ------------------------ 583 18 466 5 126 8 632 5 542 36 611 6 744 1 262 – 89 Capital outlay 13 ------------------------------------------ 986 25 878 15 943 10 073 14 803 146 105 29 553 6 017 1 631 2 032

General expenditure by function: Education services: Education 88 ------------------------------------------- 213 110 842 87 145 108 788 91 505 438 950 103 878 – – – Elementary and secondary education 75 ---------------- 918 98 060 80 199 101 609 79 865 419 433 90 250 – – – Higher education 12 ---------------------------------- 295 12 782 6 946 7 179 11 640 19 517 13 628 – – –

Libraries 892 -------------------------------------------- 233 723 196 1 443 8 155 259 – – 551

Social services and income maintenance:

Public welfare 9 --------------------------------------- 205 10 803 5 812 13 310 7 679 32 297 9 043 4 179 11 225 21 106

Hospitals – -------------------------------------------- 179 622 – – – – – – – –

Health 8 ---------------------------------------------- 731 10 905 8 999 17 134 10 937 45 358 6 001 254 8 268 5 957

Other – ----------------------------------------------- –––––––– –

Transportation:

Highways – ------------------------------------------- – – – – – –4 778 4 348 3 673

Capital outlay – ------------------------------------- – – – – – –1 843 – 202

Air transportation 1 ------------------------------------ 113 – – –2 296 – 116 – – –

Parking facilities – ------------------------------------- –––––––– –

Other – ----------------------------------------------- –––––––– –

Public safety:

Police protection 2 ------------------------------------- 783 2 503 2 152 2 432 2 922 10 418 1 418 1 552 2 346 3 241

Fire protection 580 --------------------------------------- 342 1 887 949 639 4 101 1 475 – – –

Correction 1 ------------------------------------------- 056 1 036 769 2 052 630 8 230 1 957 2 070 3 127 941

Protective inspection and regulation 143 ------------------- 174 276 143 306 1 243 108 – 42 225

Environment and housing:

Natural resources 330 ------------------------------------ 319 191 231 509 1 131 381 4 634 275 266

Sewerage 1 ------------------------------------------- 436 – – – – – – –1 489 584

Capital outlay – ------------------------------------- – – – – – – – 81 41

Solid waste management 1 ----------------------------- 358 1 389 1 644 815 1 169 4 067 1 399 – 113 –

Parks and recreation 849 --------------------------------- 30 – 313 721 1 451 44 22 – 11

Housing and community development 581 ------------------ 414 – – – 2 374 1 – 617 280

Government administration:

Financial administration 1 ------------------------------- 600 1 370 1 104 1 018 1 082 4 572 969 730 1 460 1 247

Judicial and legal 156 ------------------------------------ 126 103 431 152 1 825 247 1 354 3 877 2 517

General public buildings 710 ------------------------------ 1 191 683 777 688 3 205 6 986 364 2 013 1 168

Other 625 ----------------------------------------------- 1 496 1 716 749 2 050 2 538 751 937 490 1 024

Interest on general debt 2 --------------------------------- 400 8 815 1 992 4 765 1 224 62 348 3 467 1 835 1 807 3 100

General expenditure, n.e.c. 8 ------------------------------ 831 20 420 4 117 5 872 6 068 61 344 6 887 1 429 7 123 1 482

Utility and liquor store expenditure 4 -------------------------- 568 4 464 – 2 894 4 083 16 344 3 748 – – – Insurance trust expenditure – --------------------------------- –––––––– –

Debt outstanding 30 -------------------------------- 560 142 125 38 907 75 011 11 795 937 370 65 711 29 033 19 636 33 918

Long-term debt outstanding 30 -------------------------------- 560 142 125 38 907 75 011 11 795 937 370 65 711 29 033 19 128 33 918 Education 14 ---------------------------------------------- 550 24 737 35 000 29 213 – 167 817 43 050 – – – Public debt for private purposes 9 -------------------------- 500 10 079 1 282 14 247 9 995 690 167 15 451 17 945 – 24 592 Utility 4 -------------------------------------------------- 985 – – 23 551 – – 1 900 – – – Other and unallocable 1 ---------------------------------- 525 107 309 2 625 8 000 1 800 79 386 5 310 11 088 19 128 9 326

Long-term debt issued 4 ------------------------------------- 840 10 000 16 000 37 465 – 885 12 000 1 686 – 2 685 Long-term debt retired 7 ------------------------------------- 837 14 787 3 411 18 678 1 946 24 800 2 776 1 197 2 158 8 939

Cash and security holdings 30 ----------------------- 180 38 460 31 205 44 212 15 290 827 073 37 036 31 248 10 931 34 993

ExhibitmCounty contribution to own retirement systems – ------- –––––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 39
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 2:30 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OhiomCon.

Butler Clark Clermont Columbiana Cuyahoga Fairfield Franklin Greene Hamilton

282 283 284 285 286 287 288 289 290

Population, 1990 291 ----------------------------------------- 479 147 548 150 187 108 276 1 412 140 103 461 961 437 136 731 866 228 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 103 ----------------------------------------- 060 70 981 96 961 28 717 1 070 094 34 355 454 187 57 238 461 250

General revenue 97 ------------------------------------------ 344 70 014 88 951 28 379 1 070 094 33 352 453 337 54 220 461 250 Intergovernmental revenue 55 ------------------------------ 957 28 499 24 287 15 171 428 623 14 356 209 401 16 428 209 417 From Federal Government – ---------------------------- 57 1 938 156 7 758 357 2 396 145 12 301 From State governments 55 ----------------------------- 300 28 442 20 609 15 015 417 169 13 999 186 379 16 283 178 880 From local governments 657 ------------------------------ – 1 740 – 3 696 – 20 626 – 18 236

General revenue from own sources 41 ---------------------- 387 41 515 64 664 13 208 641 471 18 996 243 936 37 792 251 833 Taxes 20 ---------------------------------------------- 491 27 544 21 291 8 067 337 199 10 840 159 288 16 973 200 396 Property 16 ------------------------------------------ 314 13 212 10 717 7 897 214 238 7 574 107 545 9 524 143 898 General sales 74 ------------------------------------- 7 562 8 768 – 96 782 3 005 43 927 6 405 38 824 Selective sales – ------------------------------------ – 131 – 3 531 67 – 314 4 291 Income – ------------------------------------------- ––––––– – Other 4 -------------------------------------------- 103 6 770 1 675 170 22 648 194 7 816 730 13 383 Current charges 9 ------------------------------------- 029 6 335 14 695 1 901 201 094 5 570 22 223 14 916 14 128 Miscellaneous revenue 11 ------------------------------- 867 7 636 28 678 3 240 103 178 2 586 62 425 5 903 37 309

Utility and liquor store revenue 5 ----------------------------- 716 967 8 010 338 – 1 003 850 3 018 – Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 104 -------------------------------------- 724 75 378 136 776 29 609 1 066 929 35 435 509 109 55 036 485 793

By character and object:

Intergovernmental 200 -------------------------------------- 331 48 – 9 086 – 24 231 700 84 538 To State governments 200 -------------------------------- 331 48 – – – 259 700 38 706 To local governments – -------------------------------- – – –9 086 – 23 972 – 45 832 Current operation 88 --------------------------------------- 518 66 439 62 812 27 075 863 611 30 794 365 309 46 394 336 908 Capital outlay 9 ------------------------------------------ 084 3 770 20 472 1 016 57 361 3 159 65 537 5 370 32 613 Construction 8 ----------------------------------------- 594 3 770 19 895 1 016 46 562 2 135 48 967 4 133 28 009 Assistance and subsidies 1 -------------------------------- 322 – 363 1 422 79 119 1 091 3 526 959 11 368 Interest on debt 5 ---------------------------------------- 600 4 838 53 081 96 57 752 391 50 506 1 613 20 366 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 35 ----------------------------- 057 28 425 25 304 12 431 409 316 11 485 138 387 22 179 141 751

General expenditure 97 --------------------------------------- 887 74 276 131 357 29 145 1 066 929 34 180 508 650 52 211 485 793 Current expenditure 89 ------------------------------------- 926 70 506 110 885 28 216 1 009 568 31 213 443 130 47 055 453 180 Intergovernmental expenditure 200 ------------------------ 331 48 – 9 086 – 24 231 700 84 538 Capital outlay 7 ------------------------------------------ 961 3 770 20 472 929 57 361 2 967 65 520 5 156 32 613

General expenditure by function: Education services: Education – ------------------------------------------- – – – – –7 482 – 18 552 Elementary and secondary education – ---------------- – – – – –7 482 – 18 552 Higher education – ---------------------------------- ––––––– –

Libraries – -------------------------------------------- ––––––– –

Social services and income maintenance:

Public welfare 25 --------------------------------------- 331 20 229 13 413 7 639 306 193 5 507 122 837 8 082 99 314

Hospitals – -------------------------------------------- – – – 277 054 – 205 375 50 306

Health 21 ---------------------------------------------- 310 21 223 9 790 7 509 134 469 6 979 112 636 8 559 78 845

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 9 ------------------------------------------- 921 11 772 8 543 4 310 32 924 5 379 23 097 6 108 30 787

Capital outlay 2 ------------------------------------- 571 3 770 4 866 – 15 084 1 639 9 100 1 745 17 898

Air transportation – ------------------------------------ – 40 – 3 012 279 2 102 – –

Parking facilities – ------------------------------------- – – – 847 – 1 640 – –

Other – ----------------------------------------------- ––––––– –

Public safety:

Police protection 6 ------------------------------------- 460 4 120 4 623 1 189 12 897 2 822 12 924 4 273 22 169

Fire protection – --------------------------------------- ––––––– –

Correction 5 ------------------------------------------- 003 1 095 3 266 324 53 907 618 26 288 504 30 793

Protective inspection and regulation 73 ------------------- 197 2 – 382 73 232 398 1 045

Environment and housing:

Natural resources 248 ------------------------------------ 276 554 – – 210 378 285 248

Sewerage 6 ------------------------------------------- 417 1 679 20 544 771 10 951 3 147 1 854 5 226 112

Capital outlay 1 ------------------------------------- 270 – 11 774 474 455 39 25 267 –

Solid waste management – ----------------------------- 275 – 47 1 460 – 11 990 52 1 496

Parks and recreation – --------------------------------- 1 047 – – – 67 31 099 1 171 7 220

Housing and community development 313 ------------------ 45 986 502 6 271 367 2 894 155 8 755

Government administration:

Financial administration 3 ------------------------------- 380 787 1 961 539 24 424 1 608 18 541 1 952 14 149

Judicial and legal 5 ------------------------------------ 882 4 061 7 398 1 552 90 125 2 603 38 532 6 088 42 835

General public buildings 1 ------------------------------ 646 1 299 1 646 531 18 350 1 091 19 750 2 390 16 176

Other 3 ----------------------------------------------- 437 394 1 231 338 8 209 717 6 127 3 252 5 088

Interest on general debt 5 --------------------------------- 572 4 838 51 038 34 57 752 244 50 506 1 182 20 366

General expenditure, n.e.c. 2 ------------------------------ 894 939 6 322 3 860 27 702 2 469 17 536 2 159 37 537

Utility and liquor store expenditure 6 -------------------------- 837 1 102 5 419 464 – 1 255 459 2 825 – Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 134 -------------------------------- 528 53 455 493 327 1 477 859 516 9 328 690 364 56 305 317 617

Long-term debt outstanding 107 -------------------------------- 696 48 920 491 327 1 477 857 086 5 683 685 714 25 088 317 617 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 101 -------------------------- 233 40 901 383 454 21 585 921 360 393 804 9 770 25 166 Utility 318 -------------------------------------------------- – 40 650 1 149 – 1 140 – 11 152 – Other and unallocable 6 ---------------------------------- 145 8 019 67 223 307 271 165 4 183 291 910 4 166 292 451

Long-term debt issued 40 ------------------------------------- 775 – 81 849 150 123 226 650 98 680 9 061 116 190 Long-term debt retired 1 ------------------------------------- 481 2 305 2 247 118 68 662 238 35 186 3 021 76 920

Cash and security holdings 169 ----------------------- 647 55 416 411 033 8 187 815 160 13 642 567 807 48 576 217 405

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

40 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 2:30 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OhiomCon.

Lake Licking Lorain Lucas Mahoning Medina Montgomery Portage Richland

291 292 293 294 295 296 297 298 299

Population, 1990 215 ----------------------------------------- 499 128 300 271 126 462 361 264 806 122 354 573 809 142 585 126 137 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 122 ----------------------------------------- 705 37 515 93 502 255 824 107 803 49 100 415 699 123 680 55 005

General revenue 107 ------------------------------------------ 791 37 460 93 502 254 516 107 702 47 170 387 246 122 967 55 005 Intergovernmental revenue 34 ------------------------------ 657 14 955 47 430 106 186 54 905 15 917 175 762 25 515 29 024 From Federal Government 400 ---------------------------- – – 346 4 143 328 11 049 1 633 172 From State governments 32 ----------------------------- 134 14 737 47 100 104 302 50 732 15 589 129 335 23 882 28 852 From local governments 2 ------------------------------ 123 218 330 1 538 30 – 35 378 – –

General revenue from own sources 73 ---------------------- 134 22 505 46 072 148 330 52 797 31 253 211 484 97 452 25 981 Taxes 39 ---------------------------------------------- 602 16 775 36 157 90 372 29 839 14 768 103 987 16 634 14 694 Property 27 ------------------------------------------ 830 8 727 25 895 54 045 18 379 9 905 50 649 10 338 9 975 General sales 7 ------------------------------------- 939 6 933 8 105 32 869 9 882 3 684 42 079 5 631 4 089 Selective sales 9 ------------------------------------ 135 – 1 616 235 – 1 673 – 18 Income – ------------------------------------------- ––––––– – Other 3 -------------------------------------------- 824 980 2 157 1 842 1 343 1 179 9 586 665 612 Current charges 21 ------------------------------------- 689 2 210 2 673 17 452 15 850 9 923 48 322 72 498 7 140 Miscellaneous revenue 11 ------------------------------- 843 3 520 7 242 40 506 7 108 6 562 59 175 8 320 4 147

Utility and liquor store revenue 14 ----------------------------- 914 55 – 1 308 101 1 930 28 453 713 – Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 113 -------------------------------------- 581 36 888 90 213 271 894 111 434 51 534 435 717 113 881 61 386

By character and object:

Intergovernmental 2 -------------------------------------- 412 – –1 336 1 340 1 993 16 002 323 1 766 To State governments 2 -------------------------------- 188 – –1 336 1 340 1 676 752 323 – To local governments 224 -------------------------------- – – – – 317 15 250 – 1 766 Current operation 91 --------------------------------------- 304 33 844 82 193 202 991 86 962 38 329 323 002 107 058 52 687 Capital outlay 14 ------------------------------------------ 939 948 2 099 18 522 7 276 9 791 53 166 1 254 3 873 Construction 5 ----------------------------------------- 246 918 1 222 10 796 7 209 8 616 45 172 1 254 2 854 Assistance and subsidies 190 -------------------------------- 1 072 3 257 16 134 11 083 – 9 272 1 184 1 666 Interest on debt 4 ---------------------------------------- 736 1 024 2 664 32 911 4 773 1 421 34 275 4 062 1 394 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 40 ----------------------------- 332 16 079 36 022 80 068 36 360 14 049 106 288 47 329 22 446

General expenditure 106 --------------------------------------- 926 36 833 90 213 270 650 111 312 50 214 410 825 113 182 61 386 Current expenditure 92 ------------------------------------- 261 35 885 88 114 252 309 104 036 40 468 358 996 111 928 57 513 Intergovernmental expenditure 2 ------------------------ 412 – –1 336 1 340 1 993 16 002 323 1 766 Capital outlay 14 ------------------------------------------ 665 948 2 099 18 341 7 276 9 746 51 829 1 254 3 873

General expenditure by function: Education services: Education – ------------------------------------------- – – – – – 11 075 1 993 – Elementary and secondary education – ---------------- – – – – – 11 075 1 993 – Higher education – ---------------------------------- ––––––– –

Libraries – -------------------------------------------- ––––––– –

Social services and income maintenance:

Public welfare 10 --------------------------------------- 358 8 310 26 055 84 141 40 517 6 490 88 127 12 300 15 705

Hospitals – -------------------------------------------- – – – – – – 54 723 –

Health 32 ---------------------------------------------- 177 6 133 24 666 51 498 15 731 13 503 69 606 14 296 14 954

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 5 ------------------------------------------- 359 4 490 5 221 15 362 9 755 4 778 23 036 5 293 4 432

Capital outlay 1 ------------------------------------- 854 – 903 626 2 030 368 14 785 – 762

Air transportation – ------------------------------------ 42 – – – – – – –

Parking facilities – ------------------------------------- – – – – –4 762 – –

Other – ----------------------------------------------- ––––––– –

Public safety:

Police protection 8 ------------------------------------- 056 2 761 5 259 9 229 1 113 4 085 12 552 2 677 2 691

Fire protection – --------------------------------------- ––––––– –

Correction 1 ------------------------------------------- 600 876 2 736 14 507 2 927 247 23 491 2 590 551

Protective inspection and regulation 244 ------------------- – – 519 105 198 839 167 183

Environment and housing:

Natural resources 41 ------------------------------------ 287 216 175 211 338 – – 235

Sewerage 12 ------------------------------------------- 869 1 177 411 8 332 11 043 8 280 24 277 3 249 1 528

Capital outlay 3 ------------------------------------- 887 – 93 059 2 307 1 668 4 980 – 873

Solid waste management 5 ----------------------------- 210 186 258 343 1 519 – 19 647 234 4 116

Parks and recreation – --------------------------------- – –3 990 – 62 2 398 – 72

Housing and community development – ------------------ 808 – – 405 348 4 392 – –

Government administration:

Financial administration 3 ------------------------------- 186 1 273 2 742 6 809 3 510 1 516 10 147 1 243 2 399

Judicial and legal 7 ------------------------------------ 902 4 588 7 927 21 252 6 396 2 252 39 274 4 873 4 820

General public buildings 3 ------------------------------ 788 2 163 2 872 6 118 1 467 1 169 6 014 1 475 795

Other 1 ----------------------------------------------- 293 1 280 849 9 617 1 031 772 5 421 2 068 503

Interest on general debt 4 --------------------------------- 104 1 024 2 664 32 804 4 773 1 394 33 150 4 007 1 394

General expenditure, n.e.c. 10 ------------------------------ 739 1 435 8 337 5 954 10 809 4 782 32 617 1 994 7 008

Utility and liquor store expenditure 6 -------------------------- 655 55 – 1 244 122 1 320 24 892 699 – Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 59 -------------------------------- 805 17 954 33 191 396 704 89 526 14 656 440 381 49 183 13 854

Long-term debt outstanding 55 -------------------------------- 872 17 152 29 281 388 493 78 760 14 131 429 106 42 038 12 804 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 29 -------------------------- 339 5 725 18 741 346 819 35 401 4 263 278 209 24 470 3 435 Utility 7 -------------------------------------------------- 796 30 – 1 480 – 337 42 050 610 – Other and unallocable 18 ---------------------------------- 737 11 397 10 540 40 194 43 359 9 531 108 847 16 958 9 369

Long-term debt issued 1 ------------------------------------- 770 1 900 40 37 210 25 144 – 30 528 – 1 920 Long-term debt retired 5 ------------------------------------- 108 1 959 3 966 9 280 3 533 1 432 18 376 5 457 1 948

Cash and security holdings 76 ----------------------- 416 18 592 50 959 387 488 58 401 20 319 440 628 58 913 18 070

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 41
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 2:30 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OhiomCon. Oklahoma

Stark Summit Trumbull Warren Wayne Wood Cleveland Comanche

300 301 302 303 304 305 306 307

Population, 1990 367 ----------------------------------------- 585 514 990 227 813 113 909 101 461 113 269 174 253 111 486 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 150 ----------------------------------------- 342 275 644 103 260 41 084 35 391 64 580 23 681 74 737

General revenue 150 ------------------------------------------ 342 271 088 100 800 38 847 35 391 63 412 23 681 74 737 Intergovernmental revenue 58 ------------------------------ 050 107 240 37 288 15 002 14 713 24 180 3 307 11 852 From Federal Government 4 ---------------------------- 064 6 950 263 118 – 197 – 76 From State governments 51 ----------------------------- 547 89 149 33 952 14 884 14 201 23 788 2 675 11 387 From local governments 2 ------------------------------ 439 11 141 3 073 – 512 195 632 389

General revenue from own sources 92 ---------------------- 292 163 848 63 512 23 845 20 678 39 232 20 374 62 885 Taxes 43 ---------------------------------------------- 635 92 570 20 600 12 647 13 035 22 035 9 759 5 333 Property 39 ------------------------------------------ 288 65 707 19 566 8 217 8 737 15 002 9 400 5 285 General sales – ------------------------------------- 18 971 – 2 843 2 600 6 587 – – Selective sales 413 ------------------------------------ – 285 142 – – – – Income – ------------------------------------------- – ––––– – Other 3 -------------------------------------------- 934 7 892 749 1 445 1 698 446 359 48 Current charges 34 ------------------------------------- 149 38 692 31 311 5 422 5 759 12 108 692 53 228 Miscellaneous revenue 14 ------------------------------- 508 32 586 11 601 5 776 1 884 5 089 9 923 4 324

Utility and liquor store revenue – ----------------------------- 4 556 2 460 2 237 – 1 168 – – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 140 -------------------------------------- 105 288 156 103 132 47 471 33 458 59 321 23 415 74 759

By character and object:

Intergovernmental 344 -------------------------------------- 10 441 556 487 74 507 2 312 1 537 To State governments 344 -------------------------------- 3 900 407 487 74 92 – 348 To local governments – -------------------------------- 6 541 149 – – 415 2 312 1 189 Current operation 120 --------------------------------------- 096 233 820 86 803 33 584 29 887 51 328 10 837 60 179 Capital outlay 3 ------------------------------------------ 542 17 794 8 172 11 186 2 349 2 594 880 6 014 Construction 3 ----------------------------------------- 444 14 779 1 864 6 367 1 773 2 449 – 384 Assistance and subsidies 8 -------------------------------- 339 11 389 2 559 – 898 2 722 – – Interest on debt 7 ---------------------------------------- 784 14 712 5 042 2 214 250 2 170 9 386 7 029 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 51 ----------------------------- 936 80 100 34 657 15 601 14 699 23 794 8 219 24 252

General expenditure 140 --------------------------------------- 105 284 748 101 545 44 397 33 458 58 526 23 415 74 759 Current expenditure 136 ------------------------------------- 563 267 342 93 373 34 517 31 109 56 066 22 535 68 745 Intergovernmental expenditure 344 ------------------------ 10 441 556 487 74 507 2 312 1 537 Capital outlay 3 ------------------------------------------ 542 17 406 8 172 9 880 2 349 2 460 880 6 014

General expenditure by function: Education services: Education – ------------------------------------------- – 99 – – 2 900 2 385 1 240 Elementary and secondary education – ---------------- – 99 – – 2 900 2 385 1 240 Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – – – – – – 23

Social services and income maintenance:

Public welfare 44 --------------------------------------- 000 85 698 28 195 6 150 6 861 19 437 92 115

Hospitals 8 -------------------------------------------- 543 18 989 22 059 – – – – 57 745

Health 25 ---------------------------------------------- 752 59 176 15 627 5 164 4 284 5 140 1 266 710

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 10 ------------------------------------------- 487 14 177 5 863 7 356 5 290 5 622 2 448 2 933

Capital outlay – ------------------------------------- 4 416 476 2 455 491 – 143 409

Air transportation 117 ------------------------------------ – – 38 222 – – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 2 ------------------------------------- 442 4 256 2 242 2 076 2 751 1 481 2 492 850

Fire protection – --------------------------------------- – ––––– –

Correction 8 ------------------------------------------- 030 15 314 1 167 328 431 2 470 279 516

Protective inspection and regulation 181 ------------------- 425 428 206 163 671 – –

Environment and housing:

Natural resources 260 ------------------------------------ 73 304 – 291 23 200 195

Sewerage 8 ------------------------------------------- 827 20 119 5 380 6 090 175 1 006 – –

Capital outlay 3 ------------------------------------- 444 1 948 960 3 992 – – – –

Solid waste management 71 ----------------------------- 311 – – 2 363 1 956 – –

Parks and recreation – --------------------------------- 9 5 163 – – – –

Housing and community development 676 ------------------ 3 042 905 457 349 197 – –

Government administration:

Financial administration 3 ------------------------------- 976 7 367 2 299 1 704 735 1 005 1 647 827

Judicial and legal 4 ------------------------------------ 818 16 686 3 900 2 623 3 354 4 728 646 816

General public buildings 2 ------------------------------ 248 9 910 1 775 1 530 1 871 – 1 600 310

Other 2 ----------------------------------------------- 767 2 070 3 142 4 625 795 1 341 565 1 308

Interest on general debt 7 --------------------------------- 784 14 489 4 889 2 186 250 2 170 9 386 7 029

General expenditure, n.e.c. 9 ------------------------------ 126 12 637 3 266 3 701 3 273 8 379 409 142

Utility and liquor store expenditure – -------------------------- 3 408 1 587 3 074 – 795 – – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 118 -------------------------------- 861 181 097 61 945 39 550 4 518 30 734 157 263 93 989

Long-term debt outstanding 104 -------------------------------- 511 167 817 58 398 29 224 4 518 27 174 157 263 93 989 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 75 -------------------------- 173 98 443 45 332 6 947 1 295 5 224 156 583 48 379 Utility-------------------------------------------------- – 1 980 1 969 1 282 – – – – Other and unallocable 29 ---------------------------------- 338 67 394 11 097 20 995 3 223 21 950 680 45 610

Long-term debt issued – ------------------------------------- 36 935 8 995 4 125 1 700 4 230 61 448 3 933 Long-term debt retired 6 ------------------------------------- 556 12 451 16 426 1 528 488 2 548 21 995 3 904

Cash and security holdings 118 ----------------------- 441 143 864 82 361 34 427 11 652 31 559 163 385 54 002

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

42 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OklahomamCon. Oregon

Oklahoma Tulsa Clackamas Jackson Lane Marion Multnomah Washington

308 309 310 311 312 313 314 315

Population, 1990 599 ----------------------------------------- 611 503 341 278 850 146 389 282 912 228 483 583 887 311 554 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 134 ----------------------------------------- 793 128 466 122 554 55 081 134 779 93 634 281 077 172 592

General revenue 128 ------------------------------------------ 435 122 942 122 554 55 081 134 779 93 634 281 077 172 592 Intergovernmental revenue 15 ------------------------------ 911 15 207 41 683 39 617 89 488 41 060 126 612 40 904 From Federal Government 673 ---------------------------- 844 7 511 16 194 20 215 3 215 24 916 2 822 From State governments 13 ----------------------------- 430 9 632 32 247 23 006 64 552 35 638 99 225 36 931 From local governments 1 ------------------------------ 808 4 731 1 925 417 4 721 2 207 2 471 1 151

General revenue from own sources 112 ---------------------- 524 107 735 80 871 15 464 45 291 52 574 154 465 131 688 Taxes 39 ---------------------------------------------- 539 45 295 46 588 6 226 15 231 28 270 128 949 61 078 Property 39 ------------------------------------------ 296 44 211 41 095 5 168 11 964 26 024 91 032 48 784 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – 1 136 120 1 796 227 11 147 4 542 Income – ------------------------------------------- – ––––– – Other 243 -------------------------------------------- 1 084 4 357 938 1 471 2 019 26 770 7 752 Current charges 11 ------------------------------------- 718 17 388 20 696 6 883 18 756 20 158 14 586 49 673 Miscellaneous revenue 61 ------------------------------- 267 45 052 13 587 2 355 11 304 4 146 10 930 20 937

Utility and liquor store revenue 192 ----------------------------- – ––––– – Insurance trust revenue 6 ------------------------------------ 166 5 524 – – – – – –

Expenditure 139 -------------------------------------- 460 155 450 147 996 58 697 141 827 92 335 292 267 212 313

By character and object:

Intergovernmental 11 -------------------------------------- 039 8 072 4 632 1 636 8 397 3 933 17 699 2 637 To State governments 1 -------------------------------- 589 – 302 105 702 1 411 698 280 To local governments 9 -------------------------------- 450 8 072 4 330 1 531 7 695 2 522 17 001 2 357 Current operation 63 --------------------------------------- 554 67 128 125 356 49 009 107 149 80 164 262 958 118 505 Capital outlay 8 ------------------------------------------ 678 49 649 14 572 7 920 22 459 7 091 9 973 81 389 Construction 6 ----------------------------------------- 558 47 015 8 664 2 053 18 704 5 217 8 210 68 601 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 53 ---------------------------------------- 632 27 768 3 436 132 3 822 1 147 1 637 9 782 Insurance benefits and repayments 2 ----------------------- 557 2 833 – – – – – – ExhibitmSalaries and wages 35 ----------------------------- 893 37 133 45 720 23 156 44 637 29 088 102 206 45 599

General expenditure 136 --------------------------------------- 596 152 617 147 996 58 697 141 827 92 335 292 267 212 313 Current expenditure 127 ------------------------------------- 918 102 968 133 424 50 777 119 368 85 244 282 294 130 924 Intergovernmental expenditure 11 ------------------------ 039 8 072 4 632 1 636 8 397 3 933 17 699 2 637 Capital outlay 8 ------------------------------------------ 678 49 649 14 572 7 920 22 459 7 091 9 973 81 389

General expenditure by function: Education services: Education 9 ------------------------------------------- 479 9 091 2 050 1 531 7 695 1 514 1 479 382 Elementary and secondary education 9 ---------------- 479 9 091 2 050 1 531 7 695 1 514 1 479 382 Higher education – ---------------------------------- – ––––– –

Libraries 7 -------------------------------------------- 833 8 972 1 370 3 147 36 – 18 508 4 544

Social services and income maintenance:

Public welfare 2 --------------------------------------- 476 838 9 229 174 6 925 305 – 1 359

Hospitals – -------------------------------------------- 44 588 – – – – – –

Health 7 ---------------------------------------------- 281 7 236 16 745 12 781 21 518 18 423 75 704 19 779

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 10 ------------------------------------------- 855 6 186 25 728 12 184 33 755 10 028 32 703 37 665

Capital outlay 649 ------------------------------------- 1 103 4 742 5 240 16 259 3 447 3 294 19 921

Air transportation – ------------------------------------ – –1 070 – – – –

Parking facilities 822 ------------------------------------- 275 – – – – – –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 5 ------------------------------------- 138 2 843 10 097 7 483 9 213 5 352 14 618 8 872

Fire protection – --------------------------------------- – ––––– –

Correction 8 ------------------------------------------- 804 6 122 8 740 2 143 9 600 12 194 57 108 6 404

Protective inspection and regulation – ------------------- 675 2 628 224 563 908 – –

Environment and housing:

Natural resources 281 ------------------------------------ 833 415 886 447 350 1 129 184

Sewerage – ------------------------------------------- – 10 318 – – 2 550 187 77 297

Capital outlay – ------------------------------------- – 3 014 – – 2 302 – 52 734

Solid waste management – ----------------------------- – 662 157 3 867 12 611 – –

Parks and recreation – --------------------------------- 13 580 3 132 2 095 3 198 213 8 781 1 367

Housing and community development – ------------------ – 3 125 – 328 7 7 015 1 979

Government administration:

Financial administration 6 ------------------------------- 196 6 978 6 026 2 699 4 223 4 378 18 247 6 108

Judicial and legal 9 ------------------------------------ 013 3 130 2 405 1 354 4 714 3 463 14 758 2 597

General public buildings 5 ------------------------------ 324 2 964 1 037 1 428 2 255 2 366 11 837 5 019

Other 2 ----------------------------------------------- 277 1 788 12 111 4 182 12 649 3 393 2 675 6 481

Interest on general debt 53 --------------------------------- 580 27 768 3 436 132 3 822 1 147 1 637 9 782

General expenditure, n.e.c. 7 ------------------------------ 237 8 750 28 742 5 027 17 019 13 133 25 881 22 494

Utility and liquor store expenditure 307 -------------------------- – ––––– – Insurance trust expenditure 2 --------------------------------- 557 2 833 – – – – – –

Debt outstanding 726 -------------------------------- 923 345 782 150 812 3 195 45 945 14 202 15 011 135 955

Long-term debt outstanding 726 -------------------------------- 923 345 474 150 812 3 195 45 945 14 202 15 011 65 955 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 722 -------------------------- 714 190 429 116 715 2 450 19 190 – – – Utility 824 -------------------------------------------------- – ––––– – Other and unallocable 3 ---------------------------------- 385 155 045 34 097 745 26 755 14 202 15 011 65 955

Long-term debt issued 110 ------------------------------------- 435 67 550 81 655 745 – – – 9 860 Long-term debt retired 29 ------------------------------------- 306 21 879 5 780 458 3 007 1 825 2 584 15 775

Cash and security holdings 797 ----------------------- 555 316 182 190 993 26 233 102 222 21 624 36 405 124 505

ExhibitmCounty contribution to own retirement systems 264 ------- 3 088 – – – – – –

See footnotes at end of table.

 GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 43
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Pennsylvania

Allegheny Beaver Berks Blair Bucks Butler Cambria

316 317 318 319 320 321 322

Population, 1990 1 ----------------------------------------- 336 449 186 093 336 523 130 542 541 174 152 013 163 029 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 785 ----------------------------------------- 955 65 956 117 053 31 644 179 432 43 753 65 457

General revenue 753 ------------------------------------------ 622 65 956 111 281 28 777 167 315 41 022 61 277 Intergovernmental revenue 323 ------------------------------ 331 42 743 61 761 13 740 69 404 22 832 33 597 From Federal Government 14 ---------------------------- 756 – 4 479 – 769 267 – From State governments 308 ----------------------------- 309 42 743 57 111 13 711 68 635 22 478 33 597 From local governments 266 ------------------------------ – 171 29 – 87 –

General revenue from own sources 430 ---------------------- 291 23 213 49 520 15 037 97 911 18 190 27 680 Taxes 301 ---------------------------------------------- 575 17 069 30 229 10 889 72 985 13 049 14 830 Property 287 ------------------------------------------ 272 17 029 29 879 10 465 72 472 12 302 14 621 General sales – ------------------------------------- ––––– – Selective sales 12 ------------------------------------ 516 ––––– – Income – ------------------------------------------- ––––– – Other 1 -------------------------------------------- 787 40 350 424 513 747 209 Current charges 88 ------------------------------------- 512 5 218 13 925 3 362 17 057 3 723 10 684 Miscellaneous revenue 40 ------------------------------- 204 926 5 366 786 7 869 1 418 2 166

Utility and liquor store revenue – ----------------------------- ––––– – Insurance trust revenue 32 ------------------------------------ 333 – 5 772 2 867 12 117 2 731 4 180

Expenditure 996 -------------------------------------- 522 65 899 115 664 29 009 171 805 47 928 59 460

By character and object:

Intergovernmental 51 -------------------------------------- 211 – 117 1 077 9 460 2 396 918 To State governments – -------------------------------- – 22 1 072 – – – To local governments 51 -------------------------------- 211 – 95 5 9 460 2 396 918 Current operation 565 --------------------------------------- 166 62 944 101 370 25 679 138 910 36 186 55 351 Capital outlay 305 ------------------------------------------ 369 1 839 7 802 397 12 197 6 786 – Construction 297 ----------------------------------------- 610 1 273 7 769 237 8 877 1 761 – Assistance and subsidies – -------------------------------- ––––– – Interest on debt 48 ---------------------------------------- 269 1 116 4 258 634 7 893 1 556 865 Insurance benefits and repayments 26 ----------------------- 507 – 2 117 1 222 3 345 1 004 2 326 ExhibitmSalaries and wages 193 ----------------------------- 799 21 922 42 267 11 199 71 608 11 490 20 815

General expenditure 970 --------------------------------------- 015 65 899 113 547 27 787 168 460 46 924 57 134 Current expenditure 664 ------------------------------------- 646 64 060 105 745 27 390 156 263 40 138 57 134 Intergovernmental expenditure 51 ------------------------ 211 – 117 1 077 9 460 2 396 918 Capital outlay 305 ------------------------------------------ 369 1 839 7 802 397 12 197 6 786 –

General expenditure by function: Education services: Education 21 ------------------------------------------- 826 – – –2 696 2 155 – Elementary and secondary education 2 ---------------- 792 ––––– – Higher education 19 ---------------------------------- 034 – – –2 696 2 155 –

Libraries 5 -------------------------------------------- 675 767 1 026 110 4 264 147 –

Social services and income maintenance:

Public welfare 72 --------------------------------------- 535 26 510 34 126 9 648 24 060 12 995 26 153

Hospitals 76 -------------------------------------------- 724 ––––– –

Health 113 ---------------------------------------------- 913 11 186 18 468 3 752 36 188 8 735 10 743

Other – ----------------------------------------------- ––––– –

Transportation:

Highways 29 ------------------------------------------- 230 744 733 589 1 331 817 2 812

Capital outlay 13 ------------------------------------- 794 150 135 243 824 483 –

Air transportation 297 ------------------------------------ 100 1 455 – 38 – 82 404

Parking facilities – ------------------------------------- – – –1 541 – –

Other – ----------------------------------------------- – 95 – 2 140 – 329

Public safety:

Police protection 17 ------------------------------------- 748 1 196 189 96 508 49 122

Fire protection 518 --------------------------------------- – 793 – 488 6 –

Correction 42 ------------------------------------------- 168 4 597 12 615 4 584 24 153 1 902 2 597

Protective inspection and regulation 317 ------------------- – 181 15 407 1 18

Environment and housing:

Natural resources 253 ------------------------------------ 112 180 37 3 312 616 183

Sewerage – ------------------------------------------- – – – 55 – –

Capital outlay – ------------------------------------- ––––– –

Solid waste management 203 ----------------------------- – – 26 943 28 –

Parks and recreation 19 --------------------------------- 555 1 285 1 251 92 6 892 126 217

Housing and community development 20 ------------------ 588 – 446 – 2 784 1 268 78

Government administration:

Financial administration 17 ------------------------------- 365 2 127 3 390 810 5 112 1 738 944

Judicial and legal 57 ------------------------------------ 725 5 741 10 998 2 525 21 480 4 389 3 760

General public buildings 27 ------------------------------ 708 683 4 042 513 2 859 4 792 635

Other 13 ----------------------------------------------- 319 2 973 5 342 586 4 070 1 366 969

Interest on general debt 48 --------------------------------- 269 1 116 4 258 634 7 893 1 556 865

General expenditure, n.e.c. 87 ------------------------------ 276 5 407 15 414 3 732 15 284 4 156 6 305

Utility and liquor store expenditure – -------------------------- ––––– – Insurance trust expenditure 26 --------------------------------- 507 – 2 117 1 222 3 345 1 004 2 326

Debt outstanding 1 -------------------------------- 277 981 17 868 130 749 7 500 122 563 23 160 13 090

Long-term debt outstanding 1 -------------------------------- 277 981 17 868 130 749 7 500 122 563 23 160 13 090 Education 6 ---------------------------------------------- 195 ––––– – Public debt for private purposes – -------------------------- ––––– – Utility-------------------------------------------------- – ––––– – Other and unallocable 1 ---------------------------------- 271 786 17 868 130 749 7 500 122 563 23 160 13 090

Long-term debt issued 93 ------------------------------------- 208 – – 260 – – 7 700 Long-term debt retired 42 ------------------------------------- 401 741 7 731 415 4 237 635 1 405

Cash and security holdings 827 ----------------------- 177 6 050 152 891 24 799 131 580 29 451 49 477

ExhibitmCounty contribution to own retirement systems 17 ------- 799 – 1 163 – 1 433 866 –

See footnotes at end of table.

44 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

PennsylvaniamCon.

Centre Chester Cumberland Dauphin Delaware Erie Fayette Franklin

323 324 325 326 327 328 329 330

Population, 1990 123 ----------------------------------------- 786 376 396 195 257 237 813 547 651 275 572 145 351 121 082 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 29 ----------------------------------------- 532 133 696 50 595 101 376 267 554 115 968 21 339 22 808

General revenue 27 ------------------------------------------ 654 126 368 47 109 94 434 256 736 112 031 19 798 21 410 Intergovernmental revenue 16 ------------------------------ 476 55 145 24 311 48 331 109 109 76 703 11 449 9 581 From Federal Government 6 ---------------------------- 3 059 – 279 – – 7 1 148 From State governments 16 ----------------------------- 452 52 037 24 021 47 871 109 049 76 703 11 403 8 301 From local governments 18 ------------------------------ 49 290 181 60 – 39 132

General revenue from own sources 11 ---------------------- 178 71 223 22 798 46 103 147 627 35 328 8 349 11 829 Taxes 6 ---------------------------------------------- 495 47 070 14 494 31 946 79 969 27 203 6 242 6 185 Property 6 ------------------------------------------ 407 46 639 13 875 31 677 79 966 26 970 5 899 6 148 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other 88 -------------------------------------------- 431 619 269 3 233 343 37 Current charges 3 ------------------------------------- 912 18 847 5 311 9 955 59 343 5 515 1 377 2 887 Miscellaneous revenue 771 ------------------------------- 5 306 2 993 4 202 8 315 2 610 730 2 757

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue 1 ------------------------------------ 878 7 328 3 486 6 942 10 818 3 937 1 541 1 398

Expenditure 27 -------------------------------------- 956 131 008 48 636 94 291 259 929 102 141 20 887 19 950

By character and object:

Intergovernmental 1 -------------------------------------- 322 2 027 277 – 16 637 878 366 – To State governments – -------------------------------- 292 14 – 252 – 193 – To local governments 1 -------------------------------- 322 1 735 263 – 16 385 878 173 – Current operation 25 --------------------------------------- 381 121 822 45 108 87 406 210 518 98 674 19 478 19 095 Capital outlay 82 ------------------------------------------ 1 368 1 184 1 178 17 321 376 302 366 Construction – ----------------------------------------- 858 – 964 16 918 – 30 245 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 330 ---------------------------------------- 3 065 676 3 524 9 612 636 – – Insurance benefits and repayments 841 ----------------------- 2 726 1 391 2 183 5 841 1 577 741 489 ExhibitmSalaries and wages 10 ----------------------------- 040 45 027 18 767 33 691 68 575 21 477 5 331 7 264

General expenditure 27 --------------------------------------- 115 128 282 47 245 92 108 254 088 100 564 20 146 19 461 Current expenditure 27 ------------------------------------- 033 126 914 46 061 90 930 236 767 100 188 19 844 19 095 Intergovernmental expenditure 1 ------------------------ 322 2 027 277 – 16 637 878 366 – Capital outlay 82 ------------------------------------------ 1 368 1 184 1 178 17 321 376 302 366

General expenditure by function: Education services: Education – ------------------------------------------- – ––––– – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – ––––– –

Libraries 233 -------------------------------------------- 2 525 1 113 – 1 523 3 022 102 223

Social services and income maintenance:

Public welfare 9 --------------------------------------- 981 33 287 16 551 33 035 53 316 40 562 1 863 7 689

Hospitals – -------------------------------------------- – ––––– –

Health 6 ---------------------------------------------- 271 32 113 11 103 16 862 31 622 22 305 7 045 2 224

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 211 ------------------------------------------- 1 425 383 1 019 881 878 621 499

Capital outlay – ------------------------------------- 855 – 534 – – 34 245

Air transportation – ------------------------------------ 80 – – – – – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- 1 467 110 – 6 309 – – –

Public safety:

Police protection 83 ------------------------------------- 768 133 – 4 095 179 137 350

Fire protection 3 --------------------------------------- – 45 – 59 – – –

Correction 2 ------------------------------------------- 685 12 481 5 278 13 750 16 143 13 292 2 676 2 634

Protective inspection and regulation 36 ------------------- – – 37 – – 20 23

Environment and housing:

Natural resources 323 ------------------------------------ 358 373 826 150 – 96 214

Sewerage – ------------------------------------------- – ––––– –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 1 ----------------------------- 111 – – – 34 877 – 103 –

Parks and recreation 27 --------------------------------- 1 776 27 599 734 – 142 17

Housing and community development 586 ------------------ 3 200 101 803 – 1 357 1 354 –

Government administration:

Financial administration 945 ------------------------------- 3 098 1 717 2 245 3 631 2 560 1 077 762

Judicial and legal 2 ------------------------------------ 425 13 988 4 566 9 125 18 752 10 742 2 524 1 481

General public buildings 376 ------------------------------ 4 452 1 754 1 548 2 201 2 005 469 334

Other 1 ----------------------------------------------- 182 2 905 1 145 2 778 2 406 517 946 631

Interest on general debt 330 --------------------------------- 3 065 676 3 524 9 612 636 – –

General expenditure, n.e.c. 307 ------------------------------ 11 294 2 170 5 957 67 777 2 509 971 2 380

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure 841 --------------------------------- 2 726 1 391 2 183 5 841 1 577 741 489

Debt outstanding 4 -------------------------------- 450 49 870 14 390 48 790 135 548 38 840 – –

Long-term debt outstanding 4 -------------------------------- 450 49 870 14 390 48 790 135 548 38 840 – – Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable 4 ---------------------------------- 450 49 870 14 390 48 790 135 548 38 840 – –

Long-term debt issued – ------------------------------------- 41 900 – 5 000 – 37 450 – – Long-term debt retired 270 ------------------------------------- 39 575 310 1 930 11 540 1 736 – –

Cash and security holdings 19 ----------------------- 890 107 847 42 051 76 109 186 553 89 180 21 076 23 212

ExhibitmCounty contribution to own retirement systems – ------- – 987 1 000 2 760 676 – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 45
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

PennsylvaniamCon.

Lackawanna Lancaster Lawrence Lebanon Lehigh Luzerne Lycoming Mercer

331 332 333 334 335 336 337 338

Population, 1990 219 ----------------------------------------- 039 422 822 96 246 113 744 291 130 328 149 118 710 121 003 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 55 ----------------------------------------- 743 96 299 24 861 26 837 139 602 67 678 41 613 26 078

General revenue 51 ------------------------------------------ 880 91 085 23 139 23 704 128 474 58 961 38 680 24 595 Intergovernmental revenue 25 ------------------------------ 665 42 864 12 193 11 363 60 953 15 320 9 784 10 407 From Federal Government 193 ---------------------------- – – 51 – 380 – 31 From State governments 25 ----------------------------- 472 42 864 11 404 11 312 60 953 14 940 9 657 10 376 From local governments – ------------------------------ – 789 – – – 127 –

General revenue from own sources 26 ---------------------- 215 48 221 10 946 12 341 67 521 43 641 28 896 14 188 Taxes 19 ---------------------------------------------- 484 29 443 7 880 7 422 48 728 30 976 10 723 8 180 Property 19 ------------------------------------------ 468 29 365 7 668 7 307 48 690 30 536 10 708 7 839 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other 16 -------------------------------------------- 78 212 115 38 440 15 341 Current charges 5 ------------------------------------- 127 11 167 2 324 1 781 10 258 8 937 15 492 4 960 Miscellaneous revenue 1 ------------------------------- 604 7 611 742 3 138 8 535 3 728 2 681 1 048

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue 3 ------------------------------------ 863 5 214 1 722 3 133 11 128 8 717 2 933 1 483

Expenditure 58 -------------------------------------- 798 96 167 22 001 24 689 134 695 63 549 42 305 25 325

By character and object:

Intergovernmental 1 -------------------------------------- 328 455 71 285 4 435 3 577 453 82 To State governments – -------------------------------- 106 71 – – 162 – 45 To local governments 1 -------------------------------- 328 349 – 285 4 435 3 415 453 37 Current operation 50 --------------------------------------- 239 84 058 20 905 22 993 96 538 50 199 32 816 23 110 Capital outlay 4 ------------------------------------------ 736 8 159 196 75 22 135 5 367 7 593 1 010 Construction 574 ----------------------------------------- 5 914 – – 20 418 4 182 5 621 942 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 1 ---------------------------------------- 045 1 845 292 367 7 628 1 379 475 395 Insurance benefits and repayments 1 ----------------------- 450 1 650 537 969 3 959 3 027 968 728 ExhibitmSalaries and wages 17 ----------------------------- 890 42 622 8 055 15 301 48 947 26 602 11 281 7 072

General expenditure 57 --------------------------------------- 348 94 517 21 464 23 720 130 736 60 522 41 337 24 597 Current expenditure 52 ------------------------------------- 612 86 358 21 268 23 645 108 601 55 155 33 744 23 587 Intergovernmental expenditure 1 ------------------------ 328 455 71 285 4 435 3 577 453 82 Capital outlay 4 ------------------------------------------ 736 8 159 196 75 22 135 5 367 7 593 1 010

General expenditure by function: Education services: Education – ------------------------------------------- – – – –2 950 – – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – – – –2 950 – –

Libraries 1 -------------------------------------------- 786 1 179 – 231 – 200 451 –

Social services and income maintenance:

Public welfare 20 --------------------------------------- 402 27 508 5 148 3 685 33 916 10 466 11 080 5 807

Hospitals – -------------------------------------------- – ––––– –

Health 1 ---------------------------------------------- 762 15 179 6 638 6 911 13 901 1 208 273 6 612

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 1 ------------------------------------------- 786 681 125 245 1 085 2 387 397 505

Capital outlay 1 ------------------------------------- 094 76 – – 48 61 1 318

Air transportation 485 ------------------------------------ 57 – – 240 4 763 74 –

Parking facilities – ------------------------------------- – ––––– –

Other 650 ----------------------------------------------- – – 40 240 465 – –

Public safety:

Police protection 187 ------------------------------------- 1 153 66 100 547 161 43 51

Fire protection 3 --------------------------------------- 598 9 4 – 37 – 5

Correction 4 ------------------------------------------- 894 13 207 2 039 2 410 33 881 10 511 5 243 2 356

Protective inspection and regulation – ------------------- 56 – 17 36 49 38 12

Environment and housing:

Natural resources 159 ------------------------------------ 2 443 114 307 570 281 233 304

Sewerage – ------------------------------------------- – 9 – – – 88 –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 1 ----------------------------- 616 – 8 – – 102 14 365 37

Parks and recreation 1 --------------------------------- 602 2 210 27 27 1 912 927 63 89

Housing and community development 1 ------------------ 240 – – 702 619 – 111 –

Government administration:

Financial administration 2 ------------------------------- 394 4 215 484 840 4 420 3 567 1 002 1 316

Judicial and legal 5 ------------------------------------ 472 10 642 2 434 2 162 9 709 7 917 3 938 2 864

General public buildings 1 ------------------------------ 942 7 891 727 388 1 781 2 396 344 460

Other 903 ----------------------------------------------- 3 203 601 1 021 5 292 872 1 087 597

Interest on general debt 1 --------------------------------- 045 1 845 292 367 7 628 1 379 475 395

General expenditure, n.e.c. 9 ------------------------------ 020 2 450 2 743 4 263 14 959 9 884 2 032 3 187

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure 1 --------------------------------- 450 1 650 537 969 3 959 3 027 968 728

Debt outstanding 29 -------------------------------- 199 41 290 4 835 6 341 76 635 23 845 18 180 2 547

Long-term debt outstanding 29 -------------------------------- 199 41 290 4 835 6 341 76 635 23 845 18 180 2 547 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable 29 ---------------------------------- 199 41 290 4 835 6 341 76 635 23 845 18 180 2 547

Long-term debt issued 15 ------------------------------------- 230 28 400 4 820 – 34 925 – 11 590 – Long-term debt retired 976 ------------------------------------- 28 565 1 665 545 1 795 470 1 465 37

Cash and security holdings 50 ----------------------- 531 56 211 20 385 30 254 169 559 88 029 51 006 20 036

ExhibitmCounty contribution to own retirement systems 584 ------- – – 416 250 24 – 100

See footnotes at end of table.

46 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

PennsylvaniamCon. South Carolina

Montgomery Northampton Schuylkill Washington

Westmoreland York Aiken Anderson

339 340 341 342 343 344 345 346

Population, 1990 678 ----------------------------------------- 111 247 105 152 585 204 584 370 321 339 574 120 940 145 196 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 268 ----------------------------------------- 526 93 521 53 790 57 403 114 821 84 449 32 988 28 306

General revenue 257 ------------------------------------------ 437 84 553 50 497 54 357 107 514 80 010 32 976 28 306 Intergovernmental revenue 81 ------------------------------ 175 42 639 31 396 31 972 40 861 39 185 6 529 8 506 From Federal Government 12 ---------------------------- – 16 7 001 6 160 1 907 256 1 472 From State governments 80 ----------------------------- 455 42 639 31 380 24 060 34 661 36 735 6 093 7 014 From local governments 708 ------------------------------ – – 911 40 543 180 20

General revenue from own sources 176 ---------------------- 262 41 914 19 101 22 385 66 653 40 825 26 447 19 800 Taxes 92 ---------------------------------------------- 954 29 677 12 991 13 529 32 653 29 913 12 705 11 655 Property 92 ------------------------------------------ 392 29 638 12 498 12 476 31 892 29 913 12 445 11 083 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – – – – – – 195 Income – ------------------------------------------- – ––––– – Other 562 -------------------------------------------- 39 493 1 053 761 – 260 377 Current charges 17 ------------------------------------- 613 7 540 2 804 7 023 24 855 5 389 11 579 4 666 Miscellaneous revenue 65 ------------------------------- 695 4 697 3 306 1 833 9 145 5 523 2 163 3 479

Utility and liquor store revenue – ----------------------------- – – – – – 12 – Insurance trust revenue 11 ------------------------------------ 089 8 968 3 293 3 046 7 307 4 439 – –

Expenditure 257 -------------------------------------- 869 90 135 53 818 58 056 120 051 97 151 32 059 30 839

By character and object:

Intergovernmental 14 -------------------------------------- 525 971 346 491 5 873 132 1 001 1 319 To State governments 4 -------------------------------- 289 – – – – – 43 1 319 To local governments 10 -------------------------------- 236 971 346 491 5 873 132 958 – Current operation 176 --------------------------------------- 341 80 420 49 053 43 094 91 074 71 008 27 452 23 829 Capital outlay 6 ------------------------------------------ 655 5 221 1 471 11 838 14 608 21 913 1 348 815 Construction 3 ----------------------------------------- 647 3 990 1 222 10 221 12 208 21 586 – – Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 55 ---------------------------------------- 155 441 1 195 1 414 5 065 2 757 2 258 4 876 Insurance benefits and repayments 5 ----------------------- 193 3 082 1 753 1 219 3 431 1 341 – – ExhibitmSalaries and wages 65 ----------------------------- 364 40 174 2 810 17 814 32 257 29 230 12 866 9 960

General expenditure 252 --------------------------------------- 676 87 053 52 065 56 837 116 620 95 810 32 040 30 839 Current expenditure 246 ------------------------------------- 021 81 832 50 594 44 999 102 012 73 897 30 692 30 024 Intergovernmental expenditure 14 ------------------------ 525 971 346 491 5 873 132 1 001 1 319 Capital outlay 6 ------------------------------------------ 655 5 221 1 471 11 838 14 608 21 913 1 348 815

General expenditure by function: Education services: Education 6 ------------------------------------------- 283 – – –3 930 10 – 747 Elementary and secondary education – ---------------- – – – – 10 – –

Higher education 6 ---------------------------------- 283 – – –3 930 – – 747

Libraries 2 -------------------------------------------- 146 108 – 64 144 416 1 230 1 285

Social services and income maintenance:

Public welfare 31 --------------------------------------- 755 37 919 24 755 17 546 34 920 13 408 618 427

Hospitals 476 -------------------------------------------- – ––––– –

Health 43 ---------------------------------------------- 604 10 962 9 817 300 14 576 15 038 6 194 905

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 3 ------------------------------------------- 045 1 205 1 660 792 2 005 936 1 571 4 348

Capital outlay 2 ------------------------------------- 195 546 681 175 1 210 257 – –

Air transportation – ------------------------------------ 318 20 1 640 825 – – 134

Parking facilities 331 ------------------------------------- – ––––– –

Other 3 ----------------------------------------------- 278 240 – – 724 – – –

Public safety:

Police protection 716 ------------------------------------- 111 88 193 465 1 425 3 142 3 142

Fire protection 464 --------------------------------------- – – 19 10 – – 1 426

Correction 26 ------------------------------------------- 892 11 529 2 302 1 829 14 057 25 749 1 293 668

Protective inspection and regulation 191 ------------------- 288 – 40 156 – – 207

Environment and housing:

Natural resources 389 ------------------------------------ 247 276 266 450 522 – –

Sewerage – ------------------------------------------- – – – – –2 191 1 358

Capital outlay – ------------------------------------- – – – – – – 185

Solid waste management – ----------------------------- – – – 526 – 1 072 1 422

Parks and recreation 3 --------------------------------- 993 594 27 360 2 045 856 243 858

Housing and community development 249 ------------------ – 8 13 413 5 600 2 657 236 –

Government administration:

Financial administration 4 ------------------------------- 724 3 340 1 417 2 409 4 462 2 152 1 736 1 158

Judicial and legal 22 ------------------------------------ 623 7 910 2 833 6 455 12 013 5 214 2 817 2 326

General public buildings 6 ------------------------------ 015 1 723 410 1 006 1 527 792 910 711

Other 4 ----------------------------------------------- 700 2 768 1 072 2 088 2 033 2 433 3 545 1 208

Interest on general debt 55 --------------------------------- 155 441 1 195 1 414 5 065 2 757 2 258 4 876

General expenditure, n.e.c. 35 ------------------------------ 647 7 350 6 185 7 003 11 087 21 445 2 984 3 633

Utility and liquor store expenditure – -------------------------- – – – – – 19 – Insurance trust expenditure 5 --------------------------------- 193 3 082 1 753 1 219 3 431 1 341 – –

Debt outstanding 761 -------------------------------- 531 10 895 16 590 10 343 73 052 34 150 19 780 67 140

Long-term debt outstanding 761 -------------------------------- 531 10 895 16 590 10 343 73 052 34 150 19 780 67 140 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 690 -------------------------- 546 – – – – – 10 100 43 400 Utility-------------------------------------------------- – – ––––– – Other and unallocable 70 ---------------------------------- 985 10 895 16 590 10 343 73 052 34 150 9 680 23 740

Long-term debt issued 189 ------------------------------------- 660 5 000 – 1 200 – – – 12 875 Long-term debt retired 57 ------------------------------------- 248 985 695 1 157 1 243 1 065 2 920 13 464

Cash and security holdings 805 ----------------------- 712 92 528 43 065 33 006 126 507 49 381 16 871 53 026

ExhibitmCounty contribution to own retirement systems 3 ------- 245 445 200 2 – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 47
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

South CarolinamCon.

Berkeley Charleston Florence Greenville Horry Lexington Richland Spartanburg

347 348 349 350 351 352 353 354

Population, 1990 128 ----------------------------------------- 776 295 039 114 344 320 167 144 053 167 611 285 720 226 800 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 40 ----------------------------------------- 620 158 489 41 590 79 274 54 747 146 485 275 147 225 580

General revenue 30 ------------------------------------------ 654 158 489 40 796 79 274 54 747 145 699 275 123 225 580 Intergovernmental revenue 8 ------------------------------ 599 35 933 8 566 22 120 8 518 14 993 22 739 39 033 From Federal Government 3 ---------------------------- 190 18 272 826 4 954 1 992 1 511 2 175 1 237 From State governments 5 ----------------------------- 064 17 477 5 490 17 157 6 448 13 268 20 397 36 268 From local governments 345 ------------------------------ 184 2 250 9 78 214 167 1 528

General revenue from own sources 22 ---------------------- 055 122 556 32 230 57 154 46 229 130 706 252 384 186 547 Taxes 11 ---------------------------------------------- 786 60 654 9 065 34 976 34 001 26 879 44 448 34 635 Property 11 ------------------------------------------ 611 43 385 8 944 33 030 30 818 26 071 40 765 33 789 General sales – ------------------------------------- 13 962 – – – – – – Selective sales 118 ------------------------------------ 217 81 743 177 234 339 452 Income – ------------------------------------------- – ––––– – Other 57 -------------------------------------------- 3 090 40 1 203 3 006 574 3 344 394 Current charges 4 ------------------------------------- 468 35 539 4 679 12 266 9 439 99 161 190 296 139 639 Miscellaneous revenue 5 ------------------------------- 801 26 363 18 486 9 912 2 789 4 666 17 640 12 273

Utility and liquor store revenue 9 ----------------------------- 966 – 794 – – 786 24 – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 41 -------------------------------------- 420 190 662 53 620 93 764 54 117 131 617 287 469 205 539

By character and object:

Intergovernmental 480 -------------------------------------- 5 820 939 2 989 2 025 1 580 1 972 8 707 To State governments 480 -------------------------------- 5 820 13 2 204 1 091 1 080 1 972 6 707 To local governments – -------------------------------- – 926 785 934 500 – 2 000 Current operation 24 --------------------------------------- 504 118 386 18 328 67 925 37 624 108 263 224 746 172 722 Capital outlay 9 ------------------------------------------ 547 39 087 19 475 13 471 12 225 18 238 48 135 18 921 Construction 7 ----------------------------------------- 553 32 169 15 633 8 836 9 775 7 329 37 582 7 569 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 6 ---------------------------------------- 889 27 369 14 878 9 379 2 243 3 536 12 616 5 189 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 14 ----------------------------- 512 55 999 9 474 39 885 22 668 58 436 118 221 97 323

General expenditure 28 --------------------------------------- 542 190 662 50 397 93 561 53 857 130 685 286 639 205 539 Current expenditure 25 ------------------------------------- 987 151 575 33 578 80 090 41 632 112 447 238 940 186 618 Intergovernmental expenditure 480 ------------------------ 5 820 939 2 989 2 025 1 580 1 972 8 707 Capital outlay 2 ------------------------------------------ 555 39 087 16 819 13 471 12 225 18 238 47 699 18 921

General expenditure by function: Education services: Education – ------------------------------------------- 1 926 – – – 521 – 1 023 Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- 1 926 – – – 521 – 1 023

Libraries 746 -------------------------------------------- 4 944 911 5 065 1 138 2 139 19 850 3 279

Social services and income maintenance:

Public welfare 1 --------------------------------------- 004 3 894 801 2 290 1 283 740 1 857 5 912

Hospitals – -------------------------------------------- 31 274 12 – – 82 722 183 754 143 009

Health 2 ---------------------------------------------- 869 9 697 2 208 6 396 4 390 2 542 4 137 5 187

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 1 ------------------------------------------- 803 4 696 2 191 3 693 4 081 3 458 1 681 2 379

Capital outlay 320 ------------------------------------- 134 1 013 – 216 928 35 123

Air transportation 223 ------------------------------------ – 4 –7 192 – 85 –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 3 ------------------------------------- 323 13 096 3 251 12 324 6 061 6 851 9 685 9 401

Fire protection 469 --------------------------------------- 452 390 – 1 292 3 369 6 030 89

Correction 652 ------------------------------------------- 15 613 7 070 14 568 3 189 4 380 5 691 4 036

Protective inspection and regulation – ------------------- 805 – 1 381 504 – 276 549

Environment and housing:

Natural resources – ------------------------------------ – 50 – 226 – 14 –

Sewerage – ------------------------------------------- – – – – – 589 –

Capital outlay – ------------------------------------- – – – – – 342 –

Solid waste management 1 ----------------------------- 256 24 621 2 418 2 557 3 010 2 461 5 455 1 725

Parks and recreation 152 --------------------------------- 118 6 027 – 1 268 321 257 3 061

Housing and community development – ------------------ 1 420 53 4 774 559 – – 1 309

Government administration:

Financial administration 1 ------------------------------- 893 7 623 1 119 3 870 3 064 2 952 3 298 3 269

Judicial and legal 2 ------------------------------------ 446 6 687 2 964 6 901 4 366 3 355 5 413 4 992

General public buildings 1 ------------------------------ 962 19 420 312 3 896 1 001 850 2 928 1 916

Other 1 ----------------------------------------------- 836 4 321 660 7 138 3 364 4 939 16 339 2 419

Interest on general debt 6 --------------------------------- 889 27 369 14 878 9 379 2 243 3 349 12 616 5 189

General expenditure, n.e.c. 1 ------------------------------ 019 12 686 5 078 9 329 5 626 5 736 6 684 6 795

Utility and liquor store expenditure 12 -------------------------- 878 – 3 223 203 260 932 830 – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 130 -------------------------------- 662 375 730 201 945 180 606 39 373 103 545 317 964 70 900

Long-term debt outstanding 130 -------------------------------- 662 375 730 201 945 180 606 39 373 103 245 317 964 70 900 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 72 -------------------------- 607 271 250 158 506 126 144 – 83 010 211 903 19 757 Utility-------------------------------------------------- – – – – –2 525 – – Other and unallocable 58 ---------------------------------- 055 104 480 43 439 54 462 39 373 17 710 106 061 51 143

Long-term debt issued – ------------------------------------- 43 685 – 28 275 7 000 68 060 110 577 – Long-term debt retired 3 ------------------------------------- 900 23 304 5 406 10 081 6 333 12 556 14 767 10 027

Cash and security holdings 99 ----------------------- 902 321 575 201 822 153 594 52 828 111 760 281 044 88 007

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

48 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 3:16 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

South CarolinamCon. Tennessee

Sumter York

South

Dakotam

Minnehaha Hamilton Knox

Montgomery Rutherford Shelby Sullivan Sumner

355 356 357 358 359 360 361 362 363 364

Population, 1990 102 ----------------------------------------- 637 131 497 123 809 285 536 335 749 100 498 118 570 826 330 143 596 103 281 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 24 ----------------------------------------- 605 41 570 16 326 466 580 300 688 142 956 107 294 916 311 137 379 123 757

General revenue 24 ------------------------------------------ 605 41 164 16 326 466 364 300 688 142 956 107 294 882 012 137 379 123 757 Intergovernmental revenue 9 ------------------------------ 254 6 862 4 373 64 369 106 405 37 752 33 793 168 305 37 543 37 290 From Federal Government 2 ---------------------------- 274 1 479 789 6 746 – 1 070 210 3 525 60 26 From State governments 6 ----------------------------- 980 5 383 2 491 48 342 99 560 36 300 33 430 143 420 36 361 36 692 From local governments – ------------------------------ – 1 093 9 281 6 845 382 153 21 360 1 122 572

General revenue from own sources 15 ---------------------- 351 34 302 11 953 401 995 194 283 105 204 73 501 713 707 99 836 86 467 Taxes 10 ---------------------------------------------- 906 14 428 9 708 105 177 162 650 43 416 61 295 416 886 89 482 47 876 Property 10 ------------------------------------------ 231 14 057 8 189 68 598 90 204 23 345 37 888 223 573 59 374 32 534 General sales – ------------------------------------- – – 31 667 63 331 16 471 19 423 158 508 28 336 10 697 Selective sales 181 ------------------------------------ 50 – 2 456 7 685 533 389 5 859 503 251 Income – ------------------------------------------- –––––––– – Other 494 -------------------------------------------- 321 1 519 2 456 1 430 3 067 3 595 28 946 1 269 4 394 Current charges 2 ------------------------------------- 926 5 143 1 120 264 377 13 291 57 724 4 925 235 469 6 716 34 749 Miscellaneous revenue 1 ------------------------------- 519 14 731 1 125 32 441 18 342 4 064 7 281 61 352 3 638 3 842

Utility and liquor store revenue – ----------------------------- 406 – – – – – – – – Insurance trust revenue – ------------------------------------ – – 216 – – – 34 299 – –

Expenditure 21 -------------------------------------- 854 81 997 17 724 437 501 337 414 138 295 118 802 841 817 121 364 133 084

By character and object:

Intergovernmental 896 -------------------------------------- 1 061 1 151 30 027 17 681 5 395 16 591 158 999 29 657 4 901 To State governments 343 -------------------------------- 1 007 1 151 – – 102 – 28 222 – 143 To local governments 553 -------------------------------- 54 – 30 027 17 681 5 293 16 591 130 777 29 657 4 758 Current operation 19 --------------------------------------- 293 20 548 13 875 350 500 256 209 114 320 77 388 515 343 87 051 109 787 Capital outlay 1 ------------------------------------------ 253 47 578 2 698 22 556 53 423 12 997 18 416 69 527 3 054 13 884 Construction – ----------------------------------------- 44 732 1 272 20 361 49 358 9 200 16 706 59 703 1 783 11 743 Assistance and subsidies – -------------------------------- – – – 264 – – – – – Interest on debt 412 ---------------------------------------- 12 810 – 34 067 9 837 5 583 6 407 83 236 1 602 4 512 Insurance benefits and repayments – ----------------------- – – 351 – – – 14 712 – – ExhibitmSalaries and wages 11 ----------------------------- 196 9 860 6 873 195 982 154 160 57 097 49 097 303 886 49 465 54 638

General expenditure 21 --------------------------------------- 854 81 542 17 724 437 150 337 414 138 295 118 802 827 105 121 364 133 084 Current expenditure 20 ------------------------------------- 601 34 018 15 026 414 594 283 991 125 298 100 386 757 578 118 310 119 200 Intergovernmental expenditure 896 ------------------------ 1 061 1 151 30 027 17 681 5 395 16 591 158 999 29 657 4 901 Capital outlay 1 ------------------------------------------ 253 47 524 2 698 22 556 53 423 12 997 18 416 69 527 3 054 13 884

General expenditure by function: Education services: Education – ------------------------------------------- – – 95 521 192 528 58 176 78 957 185 597 73 082 70 383 Elementary and secondary education – ---------------- – – 95 521 192 528 58 176 78 957 185 550 73 082 70 383

Higher education – ---------------------------------- – – – – – – 47 – –

Libraries 630 -------------------------------------------- 1 485 309 2 355 5 561 114 241 1 792 597 652

Social services and income maintenance:

Public welfare 335 --------------------------------------- 1 305 2 362 19 772 12 137 1 374 110 5 572 354 13

Hospitals – -------------------------------------------- – 77 198 692 – 48 167 – 212 629 – 30 539

Health 3 ---------------------------------------------- 811 610 27 9 399 11 490 1 167 3 245 27 129 2 353 1 641

Other – ----------------------------------------------- –––––––– –

Transportation:

Highways 1 ------------------------------------------- 692 1 147 2 965 10 241 19 929 3 733 5 904 21 176 6 469 3 454

Capital outlay 446 ------------------------------------- 476 1 287 3 645 11 801 491 1 858 16 124 633 –

Air transportation – ------------------------------------ 129 – – – 98 – – – 269

Parking facilities – ------------------------------------- –––––––– –

Other – ----------------------------------------------- – – – – – –1 898 – –

Public safety:

Police protection 2 ------------------------------------- 729 3 117 2 227 9 614 8 681 1 932 2 454 20 028 3 290 2 076

Fire protection 1 --------------------------------------- 040 485 114 780 98 77 – 5 197 326 80

Correction 1 ------------------------------------------- 450 40 913 1 702 7 502 10 193 2 213 1 220 51 469 2 620 821

Protective inspection and regulation – ------------------- 345 149 – 810 16 274 4 370 – –

Environment and housing:

Natural resources – ------------------------------------ – 211 148 145 68 137 2 943 93 84

Sewerage – ------------------------------------------- – – 551 2 238 – – 111 – –

Capital outlay – ------------------------------------- – – 291 2 238 – – 111 – –

Solid waste management 947 ----------------------------- 1 450 – 769 1 397 2 211 1 240 962 2 991 36

Parks and recreation 949 --------------------------------- 3 058 801 9 948 4 688 367 110 9 328 126 –

Housing and community development – ------------------ – – –1 019 – – 1 385 – –

Government administration:

Financial administration 1 ------------------------------- 216 1 130 1 866 6 740 5 912 1 038 1 504 13 727 2 726 1 316

Judicial and legal 1 ------------------------------------ 628 1 880 1 781 8 531 7 275 1 164 889 40 837 1 673 1 190

General public buildings 643 ------------------------------ 5 723 563 3 920 2 982 489 1 991 5 137 652 400

Other 992 ----------------------------------------------- 1 856 1 322 3 867 8 022 1 243 599 8 095 1 035 623

Interest on general debt 412 --------------------------------- 12 810 – 34 067 9 837 5 583 6 407 83 236 1 602 4 512

General expenditure, n.e.c. 3 ------------------------------ 380 4 099 1 248 14 733 32 472 9 065 13 520 124 487 21 375 14 995

Utility and liquor store expenditure – -------------------------- 455 – – – – – – – – Insurance trust expenditure – --------------------------------- – – 351 – – – 14 712 – –

Debt outstanding 5 -------------------------------- 005 222 323 – 553 265 197 051 97 121 99 812 1 024 224 18 730 64 360

Long-term debt outstanding 5 -------------------------------- 005 222 323 – 553 265 197 051 97 121 99 812 1 024 224 18 730 64 360 Education – ---------------------------------------------- – – 43 237 54 200 40 916 53 241 163 134 1 940 38 840 Public debt for private purposes – -------------------------- 174 380 – 314 086 13 240 10 385 25 281 530 569 5 540 9 612 Utility – -------------------------------------------------- –––––––– – Other and unallocable 5 ---------------------------------- 005 47 943 – 195 942 129 611 45 820 21 290 330 521 11 250 15 908

Long-term debt issued – ------------------------------------- 36 548 – 56 000 84 135 35 316 22 374 182 208 – 2 600 Long-term debt retired 624 ------------------------------------- 10 508 – 23 644 16 174 30 968 9 565 149 152 6 068 8 565

Cash and security holdings 5 ----------------------- 069 224 181 7 667 476 624 130 186 28 935 47 811 978 522 49 091 28 265

ExhibitmCounty contribution to own retirement systems – ------- – – 27 – – – 10 164 – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 49
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Texas

Bell Bexar Brazoria Brazos Cameron Collin Dallas

365 366 367 368 369 370 371

Population, 1990 191 ----------------------------------------- 088 1 185 394 191 707 121 862 260 120 264 036 1 852 810 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 12/ 31 12/ 31 9/ 30 9/ 30 9/ 30

Revenue 49 ----------------------------------------- 549 469 711 47 177 34 562 38 053 57 825 651 279

General revenue 49 ------------------------------------------ 549 465 107 47 177 34 562 38 053 57 825 642 328 Intergovernmental revenue 5 ------------------------------ 565 85 805 6 151 3 943 9 094 8 988 129 264 From Federal Government 282 ---------------------------- 1 575 392 630 286 321 3 059 From State governments 2 ----------------------------- 404 73 950 5 759 2 667 7 979 6 768 108 501 From local governments 2 ------------------------------ 879 10 280 – 646 829 1 899 17 704

General revenue from own sources 43 ---------------------- 984 379 302 41 026 30 619 28 959 48 837 513 064 Taxes 16 ---------------------------------------------- 679 191 909 32 373 16 408 12 863 34 881 315 888 Property 11 ------------------------------------------ 439 175 502 28 962 12 276 11 400 31 949 286 256 General sales 4 ------------------------------------- 312 – –3 658 – – – Selective sales 199 ------------------------------------ 4 056 – 51 70 – 8 672 Income – ------------------------------------------- ––––– – Other 729 -------------------------------------------- 12 351 3 411 423 1 393 2 932 20 960 Current charges 2 ------------------------------------- 115 77 152 3 336 1 716 10 739 6 046 135 093 Miscellaneous revenue 25 ------------------------------- 190 110 241 5 317 12 495 5 357 7 910 62 083

Utility and liquor store revenue – ----------------------------- ––––– – Insurance trust revenue – ------------------------------------ 4 604 – – – – 8 951

Expenditure 51 -------------------------------------- 020 454 845 46 177 44 399 36 688 57 138 648 174

By character and object:

Intergovernmental 634 -------------------------------------- 10 849 – 278 – 135 100 To State governments – -------------------------------- 4 833 – – – – – To local governments 634 -------------------------------- 6 016 – 278 – 135 97 Current operation 25 --------------------------------------- 171 311 999 37 542 27 758 28 859 42 439 506 480 Capital outlay 1 ------------------------------------------ 944 34 751 6 499 7 016 3 870 9 087 76 089 Construction 254 ----------------------------------------- 22 133 4 446 6 616 2 515 6 699 61 703 Assistance and subsidies – -------------------------------- ––––– – Interest on debt 23 ---------------------------------------- 271 96 650 2 136 9 347 3 959 5 477 63 492 Insurance benefits and repayments – ----------------------- 596 – – – – 2 013 ExhibitmSalaries and wages 12 ----------------------------- 520 152 255 20 288 10 677 15 327 26 483 279 637

General expenditure 51 --------------------------------------- 020 454 249 46 177 44 399 36 688 57 138 646 161 Current expenditure 49 ------------------------------------- 076 419 498 39 678 37 383 32 818 48 051 570 072 Intergovernmental expenditure 634 ------------------------ 10 849 – 278 – 135 100 Capital outlay 1 ------------------------------------------ 944 34 751 6 499 7 016 3 870 9 087 76 089

General expenditure by function: Education services: Education – ------------------------------------------- ––––– – Elementary and secondary education – ---------------- ––––– – Higher education – ---------------------------------- ––––– –

Libraries – -------------------------------------------- 839 1 862 – – 65 224

Social services and income maintenance:

Public welfare 2 --------------------------------------- 809 16 416 1 528 1 140 3 648 198 14 287

Hospitals – -------------------------------------------- 158 430 – – – – 240 303

Health 771 ---------------------------------------------- 21 703 2 753 278 1 649 4 458 42 468

Other – ----------------------------------------------- ––––– –

Transportation:

Highways 3 ------------------------------------------- 343 18 795 10 639 3 971 3 800 10 277 61 889

Capital outlay 92 ------------------------------------- 11 219 1 792 510 387 4 510 53 690

Air transportation – ------------------------------------ – 790 – – – –

Parking facilities – ------------------------------------- 199 – – – – 6

Other – ----------------------------------------------- ––––– –

Public safety:

Police protection 2 ------------------------------------- 155 12 916 4 716 4 905 4 417 5 447 19 482

Fire protection 180 --------------------------------------- 687 62 181 – 129 285

Correction 7 ------------------------------------------- 372 48 134 6 119 4 266 4 773 9 544 80 006

Protective inspection and regulation – ------------------- ––––– –

Environment and housing:

Natural resources 834 ------------------------------------ 3 765 323 600 123 172 251

Sewerage – ------------------------------------------- – – –2 976 – –

Capital outlay – ------------------------------------- – – –2 500 – –

Solid waste management 23 ----------------------------- – 15 – – – –

Parks and recreation 320 --------------------------------- 2 374 1 327 527 1 346 272 6

Housing and community development – ------------------ 1 919 – – – – 735

Government administration:

Financial administration 2 ------------------------------- 529 16 644 5 017 3 101 1 845 5 245 23 478

Judicial and legal 3 ------------------------------------ 874 30 629 5 553 5 627 3 950 7 070 62 655

General public buildings 852 ------------------------------ 9 815 1 310 6 765 973 1 433 13 939

Other 2 ----------------------------------------------- 266 4 260 866 797 2 829 2 226 7 481

Interest on general debt 23 --------------------------------- 271 96 650 2 136 9 347 3 959 5 477 63 492

General expenditure, n.e.c. 421 ------------------------------ 10 074 1 161 2 894 400 5 125 15 174

Utility and liquor store expenditure – -------------------------- ––––– – Insurance trust expenditure – --------------------------------- 596 – – – – 2 013

Debt outstanding 315 -------------------------------- 686 1 123 000 22 121 104 865 50 657 72 355 831 060

Long-term debt outstanding 315 -------------------------------- 686 1 123 000 22 121 104 865 50 657 72 355 831 060 Education – ---------------------------------------------- ––––– – Public debt for private purposes 302 -------------------------- 626 976 914 16 131 93 827 33 294 – 380 841 Utility-------------------------------------------------- – ––––– – Other and unallocable 13 ---------------------------------- 060 146 086 5 990 11 038 17 363 72 355 450 219

Long-term debt issued – ------------------------------------- 65 929 2 200 – 6 800 356 31 826 Long-term debt retired 13 ------------------------------------- 160 40 487 1 451 12 327 5 263 6 274 80 436

Cash and security holdings 307 ----------------------- 034 1 170 822 31 198 118 940 46 788 65 030 725 220

ExhibitmCounty contribution to own retirement systems – ------- – – – – –1 880

See footnotes at end of table.

50 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

TSF:GOVTS*92. 11/ 08/ 95 09:32:31 UTF:GOVTS*93. 11/ 08/ 95 09:32:31 META:GOVTS*96. 11/ 08/ 95 09:33:03

Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

TexasmCon.

Denton Ector El Paso Fort Bend Galveston Gregg Harris Hidalgo

372 373 374 375 376 377 378 379

Population, 1990 273 ----------------------------------------- 525 118 934 591 610 225 421 217 399 104 948 2 818 199 383 545 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 48 ----------------------------------------- 296 29 786 179 211 62 001 94 084 24 551 1 287 241 56 071

General revenue 48 ------------------------------------------ 296 29 786 179 211 62 001 94 084 24 551 1 287 241 56 071 Intergovernmental revenue 3 ------------------------------ 184 3 341 42 634 1 758 10 943 946 190 795 20 026 From Federal Government 55 ---------------------------- 262 1 819 1 063 2 593 – 16 017 2 346 From State governments 1 ----------------------------- 083 2 790 30 704 276 7 221 930 126 487 15 635 From local governments 2 ------------------------------ 046 289 10 111 419 1 129 16 48 291 2 045

General revenue from own sources 45 ---------------------- 112 26 445 136 577 60 243 83 141 23 605 1 096 446 36 045 Taxes 30 ---------------------------------------------- 506 15 938 77 995 49 111 39 442 17 030 687 190 27 632 Property 27 ------------------------------------------ 981 14 454 58 957 48 704 38 190 11 097 639 090 24 621 General sales – ------------------------------------- – 14 727 – – 4 762 – – Selective sales 41 ------------------------------------ 19 1 553 – 148 34 23 110 396 Income – ------------------------------------------- ––––– – – Other 2 -------------------------------------------- 484 1 465 2 758 407 1 104 1 137 24 990 2 615 Current charges 2 ------------------------------------- 130 8 189 39 350 5 218 32 140 1 153 186 313 3 442 Miscellaneous revenue 12 ------------------------------- 476 2 318 19 232 5 914 11 559 5 422 222 943 4 971

Utility and liquor store revenue – ----------------------------- ––––– – – Insurance trust revenue – ------------------------------------ ––––– – –

Expenditure 45 -------------------------------------- 320 27 532 205 086 66 162 105 495 22 961 1 352 391 56 959

By character and object:

Intergovernmental 1 -------------------------------------- 686 – 9 464 – 576 66 – 13 To State governments – -------------------------------- – 6 347 – 576 – – 13 To local governments 1 -------------------------------- 686 – 3 117 – – 66 – – Current operation 32 --------------------------------------- 580 22 719 144 765 56 971 89 287 16 741 929 674 53 987 Capital outlay 1 ------------------------------------------ 105 4 453 33 333 5 774 7 268 901 142 608 1 808 Construction – ----------------------------------------- 4 002 25 371 3 574 5 715 513 110 085 1 807 Assistance and subsidies – -------------------------------- – 113 – – – – 400 Interest on debt 9 ---------------------------------------- 949 360 17 411 3 417 8 364 5 253 280 109 751 Insurance benefits and repayments – ----------------------- ––––– – – ExhibitmSalaries and wages 19 ----------------------------- 715 11 182 75 024 25 116 37 996 8 113 455 888 22 160

General expenditure 45 --------------------------------------- 320 27 532 205 086 66 162 105 495 22 961 1 352 391 56 959 Current expenditure 44 ------------------------------------- 215 23 079 171 753 60 388 98 227 22 060 1 209 783 55 151 Intergovernmental expenditure 1 ------------------------ 686 – 9 464 – 576 66 – 13 Capital outlay 1 ------------------------------------------ 105 4 453 33 333 5 774 7 268 901 142 608 1 808

General expenditure by function: Education services: Education – ------------------------------------------- – 6 302 – – – – – Elementary and secondary education – ---------------- ––––– – – Higher education – ---------------------------------- – 6 302 – – – – –

Libraries 413 -------------------------------------------- 753 144 2 522 311 66 8 298 221

Social services and income maintenance:

Public welfare 1 --------------------------------------- 508 722 1 212 4 339 1 750 254 15 150 3 888

Hospitals – -------------------------------------------- – 60 259 – 41 853 332 327 206 –

Health 1 ---------------------------------------------- 176 909 19 491 2 867 305 637 47 619 8 413

Other – ----------------------------------------------- ––––– – –

Transportation:

Highways 4 ------------------------------------------- 246 2 793 2 059 12 904 10 616 3 071 126 272 5 923

Capital outlay 190 ------------------------------------- 3 88 931 5 823 240 50 346 104

Air transportation – ------------------------------------ 742 – – – 1 144 – –

Parking facilities – ------------------------------------- – 154 – – – – –

Other – ----------------------------------------------- – – – – –4 132 –

Public safety:

Police protection 5 ------------------------------------- 106 2 706 2 906 9 758 4 985 2 492 73 682 5 456

Fire protection 250 --------------------------------------- 75 – 612 158 25 1 112 758

Correction 6 ------------------------------------------- 360 3 487 32 085 1 257 6 747 889 162 639 9 615

Protective inspection and regulation – ------------------- – – – – –2 324 –

Environment and housing:

Natural resources 206 ------------------------------------ 70 323 7 678 812 100 37 635 97

Sewerage – ------------------------------------------- – 281 – 49 – 657 955

Capital outlay – ------------------------------------- – 281 – 49 – 657 –

Solid waste management – ----------------------------- – – 703 – – 16 193

Parks and recreation – --------------------------------- 537 11 120 249 1 881 30 32 617 1 503

Housing and community development – ------------------ – 94 15 – – 4 097 1 572

Government administration:

Financial administration 3 ------------------------------- 825 2 942 10 550 4 959 3 903 1 751 67 488 4 375

Judicial and legal 6 ------------------------------------ 141 3 516 14 001 5 329 6 735 2 396 102 272 7 688

General public buildings 1 ------------------------------ 769 3 036 20 025 3 656 2 197 1 182 28 079 3 110

Other 3 ----------------------------------------------- 447 412 2 177 4 949 3 434 470 14 636 1 190

Interest on general debt 9 --------------------------------- 949 360 17 411 3 417 8 364 5 253 280 109 751

General expenditure, n.e.c. 924 ------------------------------ 4 472 4 492 948 11 395 2 869 16 351 1 251

Utility and liquor store expenditure – -------------------------- ––––– – – Insurance trust expenditure – --------------------------------- ––––– – –

Debt outstanding 102 -------------------------------- 894 8 020 242 950 38 531 141 751 65 370 3 716 726 22 174

Long-term debt outstanding 102 -------------------------------- 894 8 020 242 950 38 531 141 401 65 370 3 716 726 21 810 Education – ---------------------------------------------- ––––– – – Public debt for private purposes 94 -------------------------- 770 1 070 99 531 2 536 62 114 44 460 1 504 810 9 950 Utility-------------------------------------------------- – ––––– – – Other and unallocable 8 ---------------------------------- 124 6 950 143 419 35 995 79 287 20 910 2 211 916 11 860

Long-term debt issued – ------------------------------------- 5 000 17 755 2 500 35 326 – 1 836 4 775 Long-term debt retired 8 ------------------------------------- 538 469 14 422 6 379 32 706 4 527 165 116 2 340

Cash and security holdings 105 ----------------------- 128 18 403 144 617 30 000 116 543 48 546 2 994 463 27 774

ExhibitmCounty contribution to own retirement systems – ------- ––––– – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 51
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

TexasmCon.

Jefferson Lubbock McLennan Midland Montgomery Nueces Potter Smith

380 381 382 383 384 385 386 387

Population, 1990 239 ----------------------------------------- 397 222 636 189 123 106 611 182 201 291 145 97 874 151 309 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 12/ 31 9/ 30 12/ 31 9/ 30 12/ 31

Revenue 58 ----------------------------------------- 913 120 233 30 733 21 275 59 670 124 423 19 557 27 248

General revenue 58 ------------------------------------------ 913 120 233 30 733 21 275 59 670 124 423 19 557 27 248 Intergovernmental revenue 6 ------------------------------ 915 27 653 5 620 1 974 3 687 12 961 2 541 3 485 From Federal Government 344 ---------------------------- 24 373 7 704 405 2 898 38 – From State governments 5 ----------------------------- 372 1 189 4 413 399 3 282 7 079 384 2 562 From local governments 1 ------------------------------ 199 2 091 1 200 871 – 2 984 2 119 923

General revenue from own sources 51 ---------------------- 998 92 580 25 113 19 301 55 983 111 462 17 016 23 763 Taxes 39 ---------------------------------------------- 540 26 334 17 565 12 575 34 104 47 345 13 222 17 450 Property 25 ------------------------------------------ 520 16 290 10 615 6 112 31 355 44 086 11 743 9 852 General sales 12 ------------------------------------- 080 7 960 5 834 5 271 – – – 5 491 Selective sales 1 ------------------------------------ 065 1 022 – – 119 1 393 631 199 Income – ------------------------------------------- – ––––– – Other 875 -------------------------------------------- 1 062 1 116 1 192 2 630 1 866 848 1 908 Current charges 6 ------------------------------------- 682 59 940 4 836 1 885 7 736 52 978 1 299 2 368 Miscellaneous revenue 5 ------------------------------- 776 6 306 2 712 4 841 14 143 11 139 2 495 3 945

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 55 -------------------------------------- 094 108 777 32 803 21 493 67 972 120 619 21 255 38 127

By character and object:

Intergovernmental – -------------------------------------- 864 200 – – 61 463 – To State governments – -------------------------------- 140 – – – 61 74 – To local governments – -------------------------------- 724 200 – – – 389 – Current operation 46 --------------------------------------- 687 95 076 29 087 15 252 45 467 108 824 18 275 36 116 Capital outlay 5 ------------------------------------------ 147 12 304 2 059 3 695 6 999 4 044 1 259 1 174 Construction 3 ----------------------------------------- 581 6 207 48 3 695 6 250 3 280 1 086 – Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 3 ---------------------------------------- 260 533 1 457 2 546 15 506 7 690 1 258 837 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 21 ----------------------------- 887 51 330 15 533 11 178 22 570 51 551 10 223 14 452

General expenditure 55 --------------------------------------- 094 108 777 32 803 21 493 67 972 120 619 21 255 38 127 Current expenditure 49 ------------------------------------- 947 96 473 30 744 17 798 60 973 116 575 19 996 36 953 Intergovernmental expenditure – ------------------------ 864 200 – – 61 463 – Capital outlay 5 ------------------------------------------ 147 12 304 2 059 3 695 6 999 4 044 1 259 1 174

General expenditure by function: Education services: Education – ------------------------------------------- – ––––– – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – ––––– –

Libraries 159 -------------------------------------------- 607 200 893 1 378 200 – –

Social services and income maintenance:

Public welfare 2 --------------------------------------- 871 733 2 140 179 927 2 879 428 2 139

Hospitals – -------------------------------------------- 80 515 – – – 70 506 – –

Health 2 ---------------------------------------------- 543 117 1 557 – 1 830 1 656 185 999

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 5 ------------------------------------------- 414 1 642 4 524 1 765 14 338 5 832 766 6 475

Capital outlay 754 ------------------------------------- 39 977 263 4 502 186 132 570

Air transportation 2 ------------------------------------ 160 – – – 333 3 – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 5 ------------------------------------- 695 2 321 2 534 3 353 13 289 5 696 5 560 4 016

Fire protection – --------------------------------------- 164 22 – 215 – 44 485

Correction 15 ------------------------------------------- 465 7 780 7 211 3 794 4 554 8 836 1 640 8 178

Protective inspection and regulation – ------------------- – ––––– –

Environment and housing:

Natural resources 215 ------------------------------------ 116 156 145 212 211 63 178

Sewerage – ------------------------------------------- – ––––– –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management – ----------------------------- – 37 – – 312 – –

Parks and recreation 360 --------------------------------- 211 52 175 341 1 457 – –

Housing and community development – ------------------ – – 183 – – – –

Government administration:

Financial administration 3 ------------------------------- 358 3 552 3 940 1 792 2 080 5 157 2 498 3 994

Judicial and legal 7 ------------------------------------ 509 5 156 3 934 3 285 5 164 5 964 4 211 7 497

General public buildings 2 ------------------------------ 260 1 840 1 042 1 404 888 766 1 112 741

Other 1 ----------------------------------------------- 467 3 107 1 371 721 6 628 1 153 2 111 435

Interest on general debt 3 --------------------------------- 260 533 1 457 2 546 15 506 7 690 1 258 837

General expenditure, n.e.c. 2 ------------------------------ 358 383 2 626 1 258 289 2 301 1 379 2 153

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 67 -------------------------------- 382 6 770 17 464 25 680 169 115 94 083 14 275 10 634

Long-term debt outstanding 67 -------------------------------- 382 6 770 17 464 25 680 168 126 94 083 14 275 10 634 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 40 -------------------------- 727 – 1 199 18 805 132 698 56 090 5 710 612 Utility-------------------------------------------------- – – ––––– – Other and unallocable 26 ---------------------------------- 655 6 770 16 265 6 875 35 428 37 993 8 565 10 022

Long-term debt issued 31 ------------------------------------- 300 – – – 22 – – – Long-term debt retired 3 ------------------------------------- 073 1 510 2 250 5 890 10 644 9 172 1 744 917

Cash and security holdings 67 ----------------------- 094 41 347 23 789 23 533 142 708 110 763 11 748 6 051

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

52 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

TexasmCon. Utah

Tarrant Taylor Travis Webb Wichita Williamson Davis Salt Lake

388 389 390 391 392 393 394 395

Population, 1990 1 ----------------------------------------- 170 103 119 655 576 407 133 239 122 378 139 551 187 941 725 956 Date of end of fiscal year 12/ 31 ---------------------------------- 9/ 30 9/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 351 ----------------------------------------- 796 17 085 198 664 31 972 18 946 21 721 30 103 283 488

General revenue 351 ------------------------------------------ 796 17 085 198 664 31 972 18 946 21 721 30 103 283 488 Intergovernmental revenue 80 ------------------------------ 618 1 356 41 774 10 344 1 868 5 988 6 173 59 488 From Federal Government 5 ---------------------------- 799 18 1 217 7 478 491 15 1 605 5 796 From State governments 66 ----------------------------- 132 348 31 590 2 427 677 5 215 4 477 51 632 From local governments 8 ------------------------------ 687 990 8 967 439 700 758 91 2 060

General revenue from own sources 271 ---------------------- 178 15 729 156 890 21 628 17 078 15 733 23 930 224 000 Taxes 179 ---------------------------------------------- 098 12 364 98 671 17 286 10 751 11 626 16 530 169 215 Property 162 ------------------------------------------ 704 9 975 89 672 10 854 9 539 10 256 16 037 116 949 General sales – ------------------------------------- – 1 895 4 647 – – 304 39 273 Selective sales 4 ------------------------------------ 890 549 290 659 331 378 113 6 537 Income – ------------------------------------------- – ––––– – Other 11 -------------------------------------------- 504 1 840 6 814 1 126 881 992 76 6 456 Current charges 45 ------------------------------------- 046 794 16 172 456 2 212 1 427 3 789 37 085 Miscellaneous revenue 47 ------------------------------- 034 2 571 42 047 3 886 4 115 2 680 3 611 17 700

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 361 -------------------------------------- 410 16 635 228 287 40 320 18 931 22 494 32 210 256 452

By character and object:

Intergovernmental 176 -------------------------------------- 120 – 191 – 135 – 19 347 To State governments – -------------------------------- – – – – 135 – – To local governments 176 -------------------------------- 120 – 191 – – – 19 347 Current operation 271 --------------------------------------- 384 15 199 146 433 26 942 14 010 19 189 23 449 204 731 Capital outlay 37 ------------------------------------------ 679 662 39 444 11 150 1 654 1 507 5 541 16 909 Construction 27 ----------------------------------------- 491 92 25 984 9 178 1 308 – 4 262 11 513 Assistance and subsidies 4 -------------------------------- 898 – ––––– – Interest on debt 47 ---------------------------------------- 273 654 42 410 2 037 3 267 1 663 3 220 15 465 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 144 ----------------------------- 137 6 806 79 803 15 760 9 354 10 965 11 667 81 156

General expenditure 361 --------------------------------------- 410 16 635 228 287 40 320 18 931 22 494 32 210 256 452 Current expenditure 323 ------------------------------------- 731 15 973 188 843 29 170 17 277 20 987 26 669 239 543 Intergovernmental expenditure 176 ------------------------ 120 – 191 – 135 – 19 347 Capital outlay 37 ------------------------------------------ 679 662 39 444 11 150 1 654 1 507 5 541 16 909

General expenditure by function: Education services: Education – ------------------------------------------- – ––––– – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- 58 – 16 – – 1 671 8 935

Social services and income maintenance:

Public welfare 7 --------------------------------------- 690 1 395 13 656 2 459 877 1 577 568 21

Hospitals 118 -------------------------------------------- 187 – ––––– –

Health 24 ---------------------------------------------- 256 196 27 740 756 22 805 5 270 53 372

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 11 ------------------------------------------- 950 1 823 37 891 2 258 2 177 5 210 2 017 14 324

Capital outlay 3 ------------------------------------- 796 348 26 563 602 803 921 1 438 2 772

Air transportation – ------------------------------------ – ––––– –

Parking facilities 1 ------------------------------------- 280 – ––––– –

Other – ----------------------------------------------- – – – – – – 18 813

Public safety:

Police protection 9 ------------------------------------- 582 1 737 15 460 3 231 1 872 2 385 2 251 23 930

Fire protection 103 --------------------------------------- 130 – 175 100 – – 11 411

Correction 50 ------------------------------------------- 309 2 831 31 510 8 341 2 330 2 227 4 905 17 561

Protective inspection and regulation – ------------------- – – – – – –2 260

Environment and housing:

Natural resources 233 ------------------------------------ 101 305 82 124 76 1 504 2 877

Sewerage – ------------------------------------------- – ––––– –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management – ----------------------------- – 154 – – – – 6 043

Parks and recreation 3 --------------------------------- 058 59 2 569 771 – – 835 21 673

Housing and community development 5 ------------------ 324 – – – – – –2 049

Government administration:

Financial administration 14 ------------------------------- 914 2 066 9 984 2 602 2 244 2 406 1 806 13 865

Judicial and legal 41 ------------------------------------ 137 2 999 25 132 4 755 2 652 2 729 1 112 11 565

General public buildings 1 ------------------------------ 940 1 665 3 512 1 393 1 264 1 226 600 2 147

Other 3 ----------------------------------------------- 606 550 6 093 10 467 953 541 1 344 5 562

Interest on general debt 47 --------------------------------- 273 654 42 410 2 037 3 267 1 663 3 220 15 465

General expenditure, n.e.c. 20 ------------------------------ 568 371 11 871 977 1 049 1 649 5 107 24 579

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 638 -------------------------------- 888 7 212 510 975 25 315 31 650 18 875 37 713 193 891

Long-term debt outstanding 638 -------------------------------- 888 7 212 510 740 25 315 31 650 18 875 37 713 193 891 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 453 -------------------------- 351 3 627 254 189 4 985 30 850 4 524 13 093 139 323 Utility-------------------------------------------------- – – ––––– – Other and unallocable 185 ---------------------------------- 537 3 585 256 551 20 330 800 14 351 24 620 54 568

Long-term debt issued 45 ------------------------------------- 395 – 80 790 – – – 5 000 – Long-term debt retired 49 ------------------------------------- 698 2 025 68 244 1 821 4 394 1 077 6 853 19 015

Cash and security holdings 496 ----------------------- 534 11 105 342 446 12 177 41 975 9 239 18 925 226 472

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 53
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

UtahmCon. Virginia

Utah Weber

Vermontm

Chittenden Arlington Chesterfield Fairfax Henrico Prince William

396 397 398 399 400 401 402 403

Population, 1990 263 ----------------------------------------- 590 158 330 131 761 170 936 209 274 818 584 217 881 215 686 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 1/ 31 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 34 ----------------------------------------- 965 35 441 494 556 782 398 899 2 228 631 403 254 462 094

General revenue 34 ------------------------------------------ 965 35 441 494 485 983 385 378 1 931 185 385 244 433 634 Intergovernmental revenue 5 ------------------------------ 651 10 130 9 153 985 128 385 324 397 95 364 135 699 From Federal Government 1 ---------------------------- 994 120 – 25 439 780 30 917 2 145 8 078 From State governments 3 ----------------------------- 382 9 968 9 122 892 127 100 270 169 93 219 123 037 From local governments 275 ------------------------------ 42 – 5 654 505 23 311 – 4 584

General revenue from own sources 29 ---------------------- 314 25 311 485 331 998 256 993 1 606 788 289 880 297 935 Taxes 15 ---------------------------------------------- 053 17 306 400 274 816 193 783 1 238 320 196 076 255 491 Property 13 ------------------------------------------ 774 15 798 400 194 100 149 008 1 024 892 141 792 212 453 General sales 656 ------------------------------------- 1 102 – 18 478 15 942 71 548 25 474 16 085 Selective sales 412 ------------------------------------ 211 – 28 738 6 517 58 608 4 679 10 729 Income – ------------------------------------------- – ––––– – Other 211 -------------------------------------------- 195 – 33 500 22 316 83 272 24 131 16 224 Current charges 2 ------------------------------------- 989 6 309 46 28 543 32 832 232 498 65 978 21 355 Miscellaneous revenue 11 ------------------------------- 272 1 696 39 28 639 30 378 135 970 27 826 21 089

Utility and liquor store revenue – ----------------------------- – – 28 819 13 521 60 782 18 010 28 460 Insurance trust revenue – ------------------------------------ – – 41 980 – 236 664 – –

Expenditure 37 -------------------------------------- 058 37 440 539 638 907 416 110 2 018 077 494 115 492 081

By character and object:

Intergovernmental 712 -------------------------------------- 344 – 86 478 390 54 934 2 223 7 916 To State governments – -------------------------------- 138 – 7 883 – 32 078 1 501 2 510 To local governments 712 -------------------------------- 206 – 78 595 390 22 856 722 5 406 Current operation 28 --------------------------------------- 449 30 779 539 354 433 311 719 1 575 762 417 915 404 571 Capital outlay 2 ------------------------------------------ 142 4 970 – 143 640 60 026 186 102 51 020 55 782 Construction – ----------------------------------------- 4 161 – 108 879 36 887 132 859 43 082 39 046 Assistance and subsidies – -------------------------------- – –8 426 448 8 116 770 1 315 Interest on debt 5 ---------------------------------------- 755 1 347 – 25 498 43 527 118 814 22 187 22 497 Insurance benefits and repayments – ----------------------- – – 20 432 – 74 349 – – ExhibitmSalaries and wages 14 ----------------------------- 967 14 501 363 207 500 196 377 1 029 902 200 608 250 682

General expenditure 37 --------------------------------------- 058 37 440 539 558 206 402 038 1 851 183 477 536 461 951 Current expenditure 34 ------------------------------------- 916 32 470 539 452 063 348 463 1 704 720 426 516 406 198 Intergovernmental expenditure 712 ------------------------ 344 – 86 478 390 54 934 2 223 7 916 Capital outlay 2 ------------------------------------------ 142 4 970 – 106 143 53 575 146 463 51 020 55 753

General expenditure by function: Education services: Education – ------------------------------------------- – – 141 735 204 559 849 263 236 227 254 847 Elementary and secondary education – ---------------- – – 141 735 204 559 849 263 236 227 254 847 Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- 2 028 – 15 781 6 398 23 339 6 797 10 575

Social services and income maintenance:

Public welfare 54 --------------------------------------- 9 550 – 35 396 18 373 89 607 15 455 12 996

Hospitals – -------------------------------------------- – ––––– –

Health 5 ---------------------------------------------- 754 1 815 – 11 133 13 842 76 535 18 820 14 896

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 2 ------------------------------------------- 269 2 241 – 23 620 1 631 61 714 24 572 17 391

Capital outlay 98 ------------------------------------- – –9 745 1 081 29 093 7 918 14 445

Air transportation – ------------------------------------ – – –9 593 – – –

Parking facilities – ------------------------------------- – –2 454 – – – –

Other – ----------------------------------------------- – – 66 869 – 16 174 1 380 1 178

Public safety:

Police protection 4 ------------------------------------- 574 2 882 95 26 746 20 157 73 366 33 046 24 621

Fire protection 332 --------------------------------------- 206 – 21 293 17 788 69 669 22 576 17 576

Correction 2 ------------------------------------------- 202 1 713 – 53 652 7 430 22 455 15 405 13 915

Protective inspection and regulation – ------------------- – –2 468 1 811 7 016 2 345 6 130

Environment and housing:

Natural resources 219 ------------------------------------ 523 – 2 437 2 144 11 530 294 923

Sewerage – ------------------------------------------- – – 18 495 12 862 78 057 19 552 378

Capital outlay – ------------------------------------- – –7 269 5 938 14 331 – 3

Solid waste management – ----------------------------- 1 457 – 8 507 3 747 71 585 8 956 3 664

Parks and recreation 159 --------------------------------- 938 – 17 274 4 228 41 731 10 492 11 989

Housing and community development – ------------------ – – 24 684 3 247 52 696 101 759

Government administration:

Financial administration 5 ------------------------------- 544 3 850 5 10 047 12 383 26 491 9 726 6 970

Judicial and legal 1 ------------------------------------ 903 1 044 192 4 620 3 112 22 812 5 883 7 365

General public buildings 3 ------------------------------ 900 60 – 18 392 3 630 46 807 6 657 10 816

Other 1 ----------------------------------------------- 742 1 060 247 7 702 3 559 20 376 8 022 7 401

Interest on general debt 5 --------------------------------- 755 1 347 – 17 594 41 505 97 044 18 713 20 356

General expenditure, n.e.c. 2 ------------------------------ 651 6 726 – 27 307 10 039 92 916 12 517 17 205

Utility and liquor store expenditure – -------------------------- – – 60 269 14 072 92 545 16 579 30 130 Insurance trust expenditure – --------------------------------- – – 20 432 – 74 349 – –

Debt outstanding 55 -------------------------------- 222 19 100 – 364 309 523 455 1 926 906 291 641 314 657

Long-term debt outstanding 55 -------------------------------- 222 19 100 – 364 309 508 455 1 926 906 291 641 314 657 Education – ---------------------------------------------- – – 37 419 110 798 433 470 88 296 114 924 Public debt for private purposes 44 -------------------------- 907 – – 12 485 233 427 498 429 97 534 84 894 Utility-------------------------------------------------- – – – 107 091 29 868 391 939 45 552 38 605 Other and unallocable 10 ---------------------------------- 315 19 100 – 207 314 134 362 603 068 60 259 76 234

Long-term debt issued – ------------------------------------- – – 131 085 142 219 265 331 124 584 96 674 Long-term debt retired 20 ------------------------------------- 273 14 325 – 46 469 107 494 75 664 24 487 17 335

Cash and security holdings 46 ----------------------- 124 4 461 416 647 973 414 382 3 048 897 249 387 286 309

ExhibitmCounty contribution to own retirement systems – ------- – – 19 603 – 63 403 – –

See footnotes at end of table.

54 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 08/ 95 9:33 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Washington

Benton Clark King Kitsap Pierce Snohomish Spokane

404 405 406 407 408 409 410

Population, 1990 112 ----------------------------------------- 560 238 053 1 507 319 189 731 586 203 465 642 361 364 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 24 ----------------------------------------- 216 83 567 701 129 65 420 211 670 156 660 124 330

General revenue 24 ------------------------------------------ 216 83 522 701 129 65 420 211 670 156 660 124 330 Intergovernmental revenue 10 ------------------------------ 723 22 778 178 526 21 577 69 988 34 658 41 518 From Federal Government 15 ---------------------------- 1 030 13 304 20 7 652 2 137 10 999 From State governments 8 ----------------------------- 466 20 210 117 896 19 631 52 140 30 894 23 729 From local governments 2 ------------------------------ 242 1 538 47 326 1 926 10 196 1 627 6 790

General revenue from own sources 13 ---------------------- 493 60 744 522 603 43 843 141 682 122 002 82 812 Taxes 10 ---------------------------------------------- 655 45 046 339 026 29 417 90 870 70 988 53 443 Property 7 ------------------------------------------ 132 27 087 231 206 15 228 55 194 41 455 30 467 General sales 2 ------------------------------------- 950 13 004 64 819 8 842 20 701 15 531 16 932 Selective sales – ------------------------------------ 1 500 23 369 2 310 5 904 5 500 2 122 Income – ------------------------------------------- ––––– – Other 573 -------------------------------------------- 3 455 19 632 3 037 9 071 8 502 3 922 Current charges 783 ------------------------------------- 8 130 121 202 7 677 28 919 37 351 18 612 Miscellaneous revenue 2 ------------------------------- 055 7 568 62 375 6 749 21 893 13 663 10 757

Utility and liquor store revenue – ----------------------------- 45 – – – – – Insurance trust revenue – ------------------------------------ ––––– –

Expenditure 23 -------------------------------------- 231 82 924 717 067 55 361 217 946 180 555 120 401

By character and object:

Intergovernmental – -------------------------------------- 1 313 46 511 – 561 – – To State governments – -------------------------------- – 375 – 102 – – To local governments – -------------------------------- 1 313 46 136 – 324 – – Current operation 22 --------------------------------------- 193 65 433 498 808 46 277 180 522 123 142 96 252 Capital outlay 866 ------------------------------------------ 14 051 118 100 7 355 30 853 54 184 19 749 Construction 866 ----------------------------------------- 14 051 79 001 7 355 25 845 54 184 19 749 Assistance and subsidies – -------------------------------- – 320 – – – – Interest on debt 172 ---------------------------------------- 2 127 53 328 1 729 6 010 3 229 4 400 Insurance benefits and repayments – ----------------------- ––––– – ExhibitmSalaries and wages 11 ----------------------------- 143 29 487 249 550 21 347 78 472 66 116 45 907

General expenditure 23 --------------------------------------- 231 82 323 717 067 55 361 217 946 178 330 120 401 Current expenditure 22 ------------------------------------- 365 68 272 598 967 48 006 187 093 124 146 100 652 Intergovernmental expenditure – ------------------------ 1 313 46 511 – 561 – – Capital outlay 866 ------------------------------------------ 14 051 118 100 7 355 30 853 54 184 19 749

General expenditure by function: Education services: Education – ------------------------------------------- 97 458 4 – 8 – Elementary and secondary education – ---------------- 97 458 4 – 8 – Higher education – ---------------------------------- ––––– –

Libraries – -------------------------------------------- – – – 11 – –

Social services and income maintenance:

Public welfare – --------------------------------------- 1 190 758 7 2 413 5 702 4

Hospitals – -------------------------------------------- – 4 287 – – – –

Health 3 ---------------------------------------------- 273 5 690 129 143 1 052 43 729 4 095 2 655

Other – ----------------------------------------------- ––––– –

Transportation:

Highways 3 ------------------------------------------- 140 18 958 68 133 10 319 30 160 32 339 14 163

Capital outlay 3 ------------------------------------- 7 349 35 309 1 860 8 819 18 648 193

Air transportation – ------------------------------------ – 4 800 – 107 6 072 10 130

Parking facilities – ------------------------------------- – – 1 – 189 –

Other – ----------------------------------------------- ––––– –

Public safety:

Police protection 2 ------------------------------------- 408 8 968 48 449 5 816 23 583 15 362 12 060

Fire protection – --------------------------------------- 388 3 480 274 – 410 –

Correction 3 ------------------------------------------- 969 9 225 54 563 3 756 17 550 14 075 17 676

Protective inspection and regulation – ------------------- 2 051 24 061 – 2 872 3 705 1 933

Environment and housing:

Natural resources 173 ------------------------------------ 672 15 580 154 2 096 2 062 472

Sewerage – ------------------------------------------- 882 – 3 116 25 235 – 8 523

Capital outlay – ------------------------------------- 23 – – 17 405 – 7 351

Solid waste management 113 ----------------------------- 372 54 029 1 543 5 526 36 786 2 862

Parks and recreation 102 --------------------------------- 5 839 75 830 2 957 4 687 8 520 5 247

Housing and community development 287 ------------------ 37 6 714 – 2 932 403 1 752

Government administration:

Financial administration 2 ------------------------------- 366 5 223 22 626 5 221 15 470 9 114 9 982

Judicial and legal 4 ------------------------------------ 286 8 236 83 191 7 208 23 264 16 491 11 801

General public buildings – ------------------------------ – 22 587 – 740 – –

Other 1 ----------------------------------------------- 388 4 260 19 577 4 568 5 821 9 002 2 645

Interest on general debt 172 --------------------------------- 2 127 53 328 1 729 6 010 3 229 4 400

General expenditure, n.e.c. 1 ------------------------------ 554 8 108 25 473 7 636 5 740 10 766 14 096

Utility and liquor store expenditure – -------------------------- 601 – – – 2 225 – Insurance trust expenditure – --------------------------------- ––––– –

Debt outstanding 1 -------------------------------- 651 39 888 641 365 18 957 84 073 65 855 57 939

Long-term debt outstanding 1 -------------------------------- 651 39 420 641 365 18 859 84 073 65 855 57 939 Education – ---------------------------------------------- ––––– – Public debt for private purposes – -------------------------- ––––– – Utility-------------------------------------------------- – ––––– – Other and unallocable 1 ---------------------------------- 651 39 420 641 365 18 859 84 073 65 855 57 939

Long-term debt issued – ------------------------------------- 5 125 75 106 – 9 908 27 000 – Long-term debt retired 674 ------------------------------------- 1 777 34 639 5 421 6 010 3 673 8 835

Cash and security holdings 14 ----------------------- 438 24 003 569 668 39 100 87 550 73 135 35 315

ExhibitmCounty contribution to own retirement systems – ------- ––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 55
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

WashingtonmCon. West Virginia Wisconsin

Thurston Whatcom Yakima Cabell Kanawha Brown Dane Kenosha

411 412 413 414 415 416 417 418

Population, 1990 161 ----------------------------------------- 238 127 780 188 823 96 827 207 619 194 594 367 085 128 181 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 6/ 30 6/ 30 12/ 31 12/ 31 12/ 31

Revenue 62 ----------------------------------------- 900 51 724 45 201 20 668 63 291 98 819 170 699 66 785

General revenue 62 ------------------------------------------ 238 51 724 45 104 20 668 63 291 98 819 170 699 66 785 Intergovernmental revenue 20 ------------------------------ 769 13 319 17 147 4 439 3 635 45 557 77 974 37 886 From Federal Government 127 ---------------------------- – 50 153 424 603 633 2 186 From State governments 18 ----------------------------- 284 12 155 14 599 4 052 2 828 41 656 72 649 34 100 From local governments 2 ------------------------------ 358 1 164 2 498 234 383 3 298 4 692 1 600

General revenue from own sources 41 ---------------------- 469 38 405 27 957 16 229 59 656 53 262 92 725 28 899 Taxes 27 ---------------------------------------------- 947 24 772 19 829 8 836 24 167 22 681 61 890 18 585 Property 18 ------------------------------------------ 316 15 182 13 275 8 407 23 420 22 284 48 493 14 942 General sales 4 ------------------------------------- 790 6 686 4 518 – – – 12 167 3 402 Selective sales 964 ------------------------------------ 64 311 196 149 – – – Income – ------------------------------------------- – ––––– – Other 3 -------------------------------------------- 877 2 840 1 725 233 598 397 1 230 241 Current charges 9 ------------------------------------- 065 6 389 4 344 2 973 4 754 23 868 24 627 8 555 Miscellaneous revenue 4 ------------------------------- 457 7 244 3 784 4 420 30 735 6 713 6 208 1 759

Utility and liquor store revenue 662 ----------------------------- – 97 – – – – – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 63 -------------------------------------- 034 53 454 45 475 19 646 62 698 108 754 168 515 65 738

By character and object:

Intergovernmental – -------------------------------------- – – 491 4 378 1 079 5 473 – To State governments – -------------------------------- – – 1 46 642 3 625 – To local governments – -------------------------------- – – 490 4 332 437 1 848 – Current operation 51 --------------------------------------- 777 46 369 41 079 16 237 30 146 93 040 147 063 62 037 Capital outlay 10 ------------------------------------------ 892 6 274 3 799 456 1 151 11 231 7 941 2 084 Construction 10 ----------------------------------------- 892 6 274 3 799 102 210 11 231 6 368 2 084 Assistance and subsidies – -------------------------------- – – – – 855 6 008 661 Interest on debt 365 ---------------------------------------- 811 597 2 462 27 023 2 549 2 030 956 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 24 ----------------------------- 664 19 692 22 861 7 568 17 173 33 941 47 725 25 127

General expenditure 62 --------------------------------------- 443 53 454 45 149 19 646 62 698 108 754 168 515 65 738 Current expenditure 51 ------------------------------------- 588 47 180 41 550 19 190 61 547 97 523 160 574 63 654 Intergovernmental expenditure – ------------------------ – – 491 4 378 1 079 5 473 – Capital outlay 10 ------------------------------------------ 855 6 274 3 599 456 1 151 11 231 7 941 2 084

General expenditure by function: Education services: Education – ------------------------------------------- 164 4 – – 3 270 10 – Elementary and secondary education – ---------------- 164 4 – – 3 270 10 – Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – –2 225 3 834 3 969 1 459 604

Social services and income maintenance:

Public welfare – --------------------------------------- – 201 – – 25 236 70 936 23 003

Hospitals – -------------------------------------------- 11 – – – – – –

Health 5 ---------------------------------------------- 369 5 064 988 6 857 7 379 21 734 12 850 7 847

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 9 ------------------------------------------- 996 12 528 6 183 – – 12 921 13 028 5 298

Capital outlay 1 ------------------------------------- 058 3 351 – – – 5 443 5 642 1 588

Air transportation – ------------------------------------ – 94 – – 2 474 3 670 –

Parking facilities – ------------------------------------- – 6 – – – 212 –

Other – ----------------------------------------------- – – 490 3 775 1 417 – –

Public safety:

Police protection 8 ------------------------------------- 315 4 172 5 204 952 2 566 7 840 13 614 7 668

Fire protection – --------------------------------------- – – 19 27 – – –

Correction 1 ------------------------------------------- 938 3 969 8 865 1 521 2 621 2 890 8 912 2 825

Protective inspection and regulation – ------------------- 1 124 520 – – – 269 –

Environment and housing:

Natural resources 2 ------------------------------------ 471 1 457 488 125 111 1 416 1 889 788

Sewerage 60 ------------------------------------------- – – – – – 132 –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 8 ----------------------------- 981 2 384 2 305 – – 3 113 3 821 –

Parks and recreation 1 --------------------------------- 088 4 240 1 031 175 1 411 3 004 6 393 2 434

Housing and community development 1 ------------------ 420 – – 679 239 – 148 –

Government administration:

Financial administration 5 ------------------------------- 837 3 642 3 685 749 3 156 2 524 2 633 2 392

Judicial and legal 4 ------------------------------------ 002 5 196 7 753 934 2 644 3 592 10 880 3 977

General public buildings – ------------------------------ – – 460 1 338 5 746 3 544 1 032

Other 4 ----------------------------------------------- 332 2 043 1 485 1 297 2 061 1 640 4 837 2 153

Interest on general debt 365 --------------------------------- 811 597 2 462 27 023 2 549 2 030 956

General expenditure, n.e.c. 8 ------------------------------ 269 6 649 5 740 701 4 513 3 419 7 248 4 761

Utility and liquor store expenditure 591 -------------------------- – 326 – – – – – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 23 -------------------------------- 045 21 486 11 300 32 483 367 913 36 615 30 658 18 661

Long-term debt outstanding 23 -------------------------------- 045 21 003 11 111 32 483 367 913 36 615 30 658 18 661 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – – 31 985 367 913 – – – Utility-------------------------------------------------- – – ––––– – Other and unallocable 23 ---------------------------------- 045 21 003 11 111 498 – 36 615 30 658 18 661

Long-term debt issued 8 ------------------------------------- 820 12 889 6 100 – 10 615 5 585 7 770 4 600 Long-term debt retired 2 ------------------------------------- 365 7 614 1 437 8 16 987 2 307 3 891 1 547

Cash and security holdings 20 ----------------------- 806 35 723 19 090 34 833 373 064 44 237 30 642 4 038

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

56 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 5. Finances of Individual County Governments Having 100,000 Population or More:

1991-92mCon.

[Thousand dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

WisconsinmCon.

Marathon Milwaukee Outagamie Racine Rock Sheboygan Waukesha Winnebago

419 420 421 422 423 424 425 426

Population, 1990 115 ----------------------------------------- 400 959 275 140 510 175 034 139 510 103 877 304 715 140 320 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 80 ----------------------------------------- 741 962 438 70 480 83 889 86 559 72 165 103 207 73 026

General revenue 80 ------------------------------------------ 741 844 497 70 480 83 889 86 559 72 165 103 207 73 026 Intergovernmental revenue 33 ------------------------------ 466 407 950 28 416 48 431 48 395 27 492 42 182 29 381 From Federal Government 1 ---------------------------- 714 33 274 410 3 727 2 588 157 1 879 – From State governments 29 ----------------------------- 300 353 531 24 945 43 407 43 271 25 840 38 199 26 632 From local governments 2 ------------------------------ 452 21 145 3 061 1 297 2 536 1 495 2 104 2 749

General revenue from own sources 47 ---------------------- 275 436 547 42 064 35 458 38 164 44 673 61 025 43 645 Taxes 20 ---------------------------------------------- 394 158 260 20 281 21 668 16 391 17 690 43 673 18 733 Property 15 ------------------------------------------ 601 131 148 19 746 21 335 16 127 17 525 42 457 18 483 General sales 4 ------------------------------------- 560 26 077 – 1 – – 1 – Selective sales – ------------------------------------ – 104 – – – – – Income – ------------------------------------------- – ––––– – Other 233 -------------------------------------------- 1 035 431 332 264 165 1 215 250 Current charges 20 ------------------------------------- 908 250 565 16 905 10 793 19 005 24 218 10 728 21 599 Miscellaneous revenue 5 ------------------------------- 973 27 722 4 878 2 997 2 768 2 765 6 624 3 313

Utility and liquor store revenue – ----------------------------- 31 174 – – – – – – Insurance trust revenue – ------------------------------------ 86 767 – – – – – –

Expenditure 82 -------------------------------------- 099 943 869 83 631 81 152 78 690 68 486 105 424 74 943

By character and object:

Intergovernmental – -------------------------------------- – – – 712 – – 2 390 To State governments – -------------------------------- – – – – – – 875 To local governments – -------------------------------- – – – 712 – – 1 515 Current operation 73 --------------------------------------- 510 689 323 52 654 73 612 70 475 62 059 74 019 62 690 Capital outlay 6 ------------------------------------------ 300 168 521 22 287 4 165 3 889 4 858 19 009 7 229 Construction 5 ----------------------------------------- 797 139 386 19 197 4 165 3 028 4 416 17 779 4 983 Assistance and subsidies 601 -------------------------------- 12 209 4 030 1 500 2 548 629 9 958 1 421 Interest on debt 1 ---------------------------------------- 688 24 742 4 660 1 875 1 066 940 2 438 1 213 Insurance benefits and repayments – ----------------------- 49 074 – – – – – – ExhibitmSalaries and wages 33 ----------------------------- 520 277 091 18 725 29 413 27 510 27 985 35 235 23 169

General expenditure 82 --------------------------------------- 099 821 567 83 631 81 152 78 690 68 486 105 424 74 943 Current expenditure 75 ------------------------------------- 799 676 219 61 344 76 987 74 801 63 628 86 415 67 714 Intergovernmental expenditure – ------------------------ – – – 712 – – 2 390 Capital outlay 6 ------------------------------------------ 300 145 348 22 287 4 165 3 889 4 858 19 009 7 229

General expenditure by function: Education services: Education 3 ------------------------------------------- 034 – 2 591 6 304 273 3 563 – 2 446 Elementary and secondary education 3 ---------------- 034 – 2 591 6 304 273 3 563 – 2 446 Higher education – ---------------------------------- – ––––– –

Libraries 2 -------------------------------------------- 239 – 622 358 736 1 265 1 640 793

Social services and income maintenance:

Public welfare 8 --------------------------------------- 987 164 587 17 767 25 305 34 820 30 671 13 877 25 177

Hospitals 26 -------------------------------------------- 762 257 611 – – – – – –

Health 4 ---------------------------------------------- 547 19 008 11 867 11 579 12 534 10 048 18 740 13 064

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 10 ------------------------------------------- 218 18 991 12 030 4 872 7 637 8 284 14 437 8 347

Capital outlay 3 ------------------------------------- 927 10 376 6 651 2 198 2 442 3 546 7 430 2 135

Air transportation 1 ------------------------------------ 345 25 926 1 269 – 265 228 384 1 363

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 4 ------------------------------------- 580 12 050 6 478 7 409 5 277 4 884 10 500 5 735

Fire protection – --------------------------------------- – ––––– –

Correction 1 ------------------------------------------- 412 96 103 7 708 5 176 4 673 1 274 13 070 1 552

Protective inspection and regulation – ------------------- – – – – – – 114

Environment and housing:

Natural resources 700 ------------------------------------ 501 1 111 1 213 1 022 622 1 486 1 039

Sewerage – ------------------------------------------- – – – – – – 51

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 1 ----------------------------- 926 37 2 409 – – 92 457 4 618

Parks and recreation 1 --------------------------------- 611 93 085 738 2 313 378 344 5 994 1 194

Housing and community development 119 ------------------ 7 483 707 2 533 67 – – 1

Government administration:

Financial administration 2 ------------------------------- 225 7 538 1 003 1 299 1 760 1 171 2 087 1 483

Judicial and legal 1 ------------------------------------ 841 43 446 2 769 3 897 3 933 1 968 8 371 2 904

General public buildings 2 ------------------------------ 121 2 883 5 555 2 430 2 084 829 2 806 1 411

Other 2 ----------------------------------------------- 462 11 651 2 120 2 027 1 244 933 5 663 1 407

Interest on general debt 1 --------------------------------- 688 24 742 4 660 1 875 1 066 940 2 438 1 213

General expenditure, n.e.c. 4 ------------------------------ 282 35 925 2 227 2 562 921 1 370 3 474 1 031

Utility and liquor store expenditure – -------------------------- 73 228 – – – – – – Insurance trust expenditure – --------------------------------- 49 074 – – – – – –

Debt outstanding 20 -------------------------------- 310 353 745 56 221 24 317 17 660 19 545 42 152 17 318

Long-term debt outstanding 20 -------------------------------- 310 333 745 56 221 24 317 17 660 19 545 42 152 17 318 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable 20 ---------------------------------- 310 333 745 56 221 24 317 17 660 19 545 42 152 17 318

Long-term debt issued 17 ------------------------------------- 51 150 3 019 2 455 5 000 7 850 12 300 5 320 Long-term debt retired 1 ------------------------------------- 821 32 240 6 340 2 140 2 220 1 885 3 688 5 465

Cash and security holdings 30 ----------------------- 157 796 337 38 591 36 213 15 089 17 319 70 044 25 009

ExhibitmCounty contribution to own retirement systems – ------- 19 267 – – – – – –

Note: See text regarding fiscal years covered. See appendix B for factors that deserve special attention in interpreting this table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 57
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Alabama

Calhoun Etowah Jefferson Madison Mobile Montgomery Morgan Tuscaloosa

1 2 34567 8

Population, 1990 116 ----------------------------------------- 034 99 840 651 525 238 912 378 643 209 085 100 043 150 522 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30

Revenue 110.42 ----------------------------------------- 152.34 510.70 202.80 256.78 229.33 112.94 255.88

General revenue 110.42 ------------------------------------------ 152.34 469.76 194.98 256.78 219.39 112.94 255.88 Intergovernmental revenue 44.22 ------------------------------ 44.58 114.65 25.27 52.42 42.40 46.99 74.42 From Federal Government – ---------------------------- 2.80 8.80 5.14 3.99 .40 – .99 From State governments 42.57 ----------------------------- 41.44 97.60 19.03 46.80 31.10 46.99 64.59 From local governments 1.65 ------------------------------ .34 8.25 1.10 1.64 10.90 – 8.84

General revenue from own sources 66.20 ---------------------- 107.76 355.11 169.72 204.36 176.99 65.95 181.46 Taxes 42.60 ---------------------------------------------- 80.25 239.47 134.52 159.74 161.83 47.52 144.01 Property 21.05 ------------------------------------------ 49.53 72.37 51.70 75.34 38.75 44.90 46.07 General sales 12.17 ------------------------------------- – 79.38 38.63 73.67 108.09 – 72.83 Selective sales 4.24 ------------------------------------ 24.43 27.65 30.18 6.50 7.48 – 21.03 Income – ------------------------------------------- – ––––– – Other 5.14 -------------------------------------------- 6.29 60.07 14.02 4.23 7.50 2.62 4.08 Current charges 14.78 ------------------------------------- 20.35 90.39 28.40 27.29 3.41 12.17 24.55 Miscellaneous revenue 8.82 ------------------------------- 7.16 25.25 6.80 17.33 11.75 6.26 12.90

Utility and liquor store revenue – ----------------------------- – – 7.82 – – – – Insurance trust revenue – ------------------------------------ – 40.94 – – 9.94 – –

Expenditure 107.04 -------------------------------------- 152.66 489.68 206.20 245.13 268.25 116.57 272.54

By character and object:

Intergovernmental 4.83 -------------------------------------- 16.70 42.23 36.81 11.00 47.11 1.00 65.70 To State governments – -------------------------------- – .21 – 3.73 – – .08 To local governments 4.83 -------------------------------- 16.70 42.02 36.81 7.27 47.11 1.00 65.62 Current operation 90.18 --------------------------------------- 125.45 365.49 147.07 165.31 132.64 108.58 165.42 Capital outlay 6.24 ------------------------------------------ – 62.53 18.11 58.07 70.48 6.76 33.58 Construction – ----------------------------------------- – 34.90 13.41 54.74 57.73 2.84 9.75 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 5.79 ---------------------------------------- 10.52 10.64 4.21 10.75 9.80 .23 7.85 Insurance benefits and repayments – ----------------------- – 8.80 – – 8.22 – – ExhibitmSalaries and wages 35.14 ----------------------------- 67.88 156.82 47.59 75.78 66.48 51.38 69.47

General expenditure 107.04 --------------------------------------- 152.66 480.88 184.28 245.13 260.03 116.57 272.54 Current expenditure 100.80 ------------------------------------- 152.66 418.35 179.65 187.07 189.55 109.81 238.97 Intergovernmental expenditure 4.83 ------------------------ 16.70 42.23 36.81 11.00 47.11 1.00 65.70 Capital outlay 6.24 ------------------------------------------ – 62.53 4.63 58.07 70.48 6.76 33.58

General expenditure by function: Education services: Education .59 ------------------------------------------- – 1.65 36.18 5.89 44.10 – .86 Elementary and secondary education .59 ---------------- – 1.65 36.18 5.89 44.10 – .86 Higher education – ---------------------------------- – ––––– –

Libraries .72 -------------------------------------------- – – .87 .34 3.43 – 4.20

Social services and income maintenance:

Public welfare – --------------------------------------- 8.84 50.79 .44 7.11 3.28 4.45 .24

Hospitals – -------------------------------------------- – 77.12 1.26 – – – –

Health 15.60 ---------------------------------------------- 17.94 82.83 9.92 32.84 15.31 3.27 10.06

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 28.25 ------------------------------------------- 38.55 45.49 30.25 38.85 43.31 36.72 62.27

Capital outlay – ------------------------------------- – 14.14 1.45 10.19 24.87 – 20.07

Air transportation – ------------------------------------ – – .10 – – – –

Parking facilities – ------------------------------------- – .24 – – – – –

Other – ----------------------------------------------- – 4.68 – – – – .37

Public safety:

Police protection 8.53 ------------------------------------- 13.75 23.99 25.57 22.82 20.27 27.33 18.04

Fire protection – --------------------------------------- – – 1.46 – – – .22

Correction 7.15 ------------------------------------------- 7.47 20.97 6.97 30.86 45.51 – 25.53

Protective inspection and regulation – ------------------- – 2.13 – .63 .01 – –

Environment and housing:

Natural resources .73 ------------------------------------ .09 – .72 .26 .88 – .30

Sewerage – ------------------------------------------- – 48.15 – – 2.62 – –

Capital outlay – ------------------------------------- – 24.38 – – 2.62 – –

Solid waste management 1.49 ----------------------------- 6.97 7.62 10.43 2.44 .56 .14 5.53

Parks and recreation .51 --------------------------------- – 23.26 5.04 3.93 5.99 2.98 16.44

Housing and community development – ------------------ – 4.05 – – – – 8.88

Government administration:

Financial administration 9.94 ------------------------------- 9.59 22.20 7.50 23.31 20.56 7.52 21.80

Judicial and legal 3.77 ------------------------------------ 9.32 14.61 11.23 12.90 10.72 – 11.50

General public buildings 1.83 ------------------------------ 3.41 – 4.54 5.16 24.19 – –

Other 2.65 ----------------------------------------------- 9.83 6.91 6.10 2.60 4.03 7.52 8.44

Interest on general debt 5.79 --------------------------------- 10.52 10.64 3.55 10.75 9.80 .23 7.85

General expenditure, n.e.c. 19.48 ------------------------------ 16.39 33.55 22.15 44.46 5.48 26.42 70.02

Utility and liquor store expenditure – -------------------------- – – 21.92 – – – – Insurance trust expenditure – --------------------------------- – 8.80 – – 8.22 – –

Debt outstanding 79.63 -------------------------------- 90.91 305.60 61.75 114.56 189.61 17.59 42.09

Long-term debt outstanding 79.63 -------------------------------- 90.91 305.60 61.75 114.56 189.61 17.59 42.09 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – – – 35.31 41.61 – – Utility-------------------------------------------------- – – – 4.63 – – – – Other and unallocable 79.63 ---------------------------------- 90.91 305.60 57.13 79.25 148.00 17.59 42.09

Long-term debt issued – ------------------------------------- 25.36 59.48 2.88 30.50 60.79 – 13.29 Long-term debt retired 2.33 ------------------------------------- 45.98 8.33 4.91 63.65 9.75 1.50 5.55

Cash and security holdings 57.95 ----------------------- 56.20 532.24 18.48 167.75 268.36 40.65 40.23

ExhibitmCounty contribution to own retirement systems – ------- – 7.94 – – 5.41 – –

See footnotes at end of table.

58 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137300 11/ 28/ 95 11:40 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations symbols, see introductory text]

Item

Arizona Arkansas

Cochise Mancopa Pima Pinal Yavapai Yuma Pulaski Sebastian Washington

9 10 11 12 13 14 15 16 17

Population, 1990 97 ------------------------------------------ 624 2 122 101 666 880 116 379 107 714 106 895 349 660 99 590 113 409 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 12/ 31 6/ 30 6/ 30 6/ 30 12/ 31 12/ 31

Revenue (NA) ----------------------------------------- 519.20 766.94 612.19 402.52 431.98 338.29 (NA) 199.59

General revenue (NA) ------------------------------------------ 519.20 766.94 612.19 402.52 431.98 338.29 (NA) 199.59

Intergovernmental revenue (NA) ------------------------------ 234.92 242.89 193.44 161.80 237.11 32.47 (NA) 26.49

From Federal Government (NA) ---------------------------- 12.37 4.47 3.34 16.59 22.83 .10 (NA) .05

From State governments (NA) ----------------------------- 214.22 233.51 170.25 141.73 214.29 30.99 (NA) 26.44

From local governments (NA) ------------------------------ 8.34 4.91 19.84 3.48 – 1.39 (NA) –

General revenue from own sources (NA) ---------------------- 284.28 524.05 418.75 240.72 194.86 305.81 (NA) 173.10

Taxes (NA) ---------------------------------------------- 134.60 256.67 262.92 180.54 138.88 221.92 (NA) 144.30

Property (NA) ------------------------------------------ 129.89 250.78 256.09 167.75 132.27 112.31 (NA) 46.29

General sales (NA) ------------------------------------- ––––– 109.01 (NA) 97.96

Selective sales (NA) ------------------------------------ – – – .97 – – (NA) –

Income (NA) ------------------------------------------- – – – – – – (NA) –

Other (NA) -------------------------------------------- 4.70 5.88 6.82 11.83 6.61 .60 (NA) .05

Current charges (NA) ------------------------------------- 85.84 108.99 43.16 23.63 16.27 10.02 (NA) 12.60

Miscellaneous revenue (NA) ------------------------------- 63.85 158.40 112.67 36.55 39.71 73.87 (NA) 16.20

Utility and liquor store revenue (NA) ----------------------------- – – – – – – (NA) –

Insurance trust revenue (NA) ------------------------------------ – – – – – – (NA) –

Expenditure (NA) -------------------------------------- 552.63 824.05 608.02 383.41 538.72 283.70 (NA) 194.55

By character and object:

Intergovernmental (NA) -------------------------------------- 64.81 64.18 62.08 38.30 31.66 92.15 (NA) 71.00

To State governments (NA) -------------------------------- 64.20 52.46 57.85 38.30 12.10 – (NA) .72

To local governments (NA) -------------------------------- .61 11.72 4.23 – 19.56 92.15 (NA) 70.28

Current operation (NA) --------------------------------------- 383.57 509.57 463.41 321.91 254.27 111.10 (NA) 110.61

Capital outlay (NA) ------------------------------------------ 53.60 94.05 .31 12.24 236.77 16.89 (NA) 10.30

Construction (NA) ----------------------------------------- 42.48 56.54 .14 – 202.43 10.89 (NA) 5.03

Assistance and subsidies (NA) -------------------------------- – – – – – – (NA) –

Interest on debt (NA) ---------------------------------------- 50.65 156.25 82.22 10.97 16.02 63.55 (NA) 2.65

Insurance benefits and repayments (NA) ----------------------- – – – – – – (NA) – ExhibitmSalaries and wages (NA) ----------------------------- 165.37 218.56 196.80 179.68 105.42 59.74 (NA) 42.88

General expenditure (NA) --------------------------------------- 552.63 824.05 608.02 383.41 538.72 283.70 (NA) 194.55

Current expenditure (NA) ------------------------------------- 499.03 730.00 607.71 371.18 301.94 266.80 (NA) 184.25

Intergovernmental expenditure (NA) ------------------------ 64.81 64.18 62.08 38.30 31.66 92.15 (NA) 71.00

Capital outlay (NA) ------------------------------------------ 53.60 94.05 .31 12.24 236.77 16.89 (NA) 10.30

General expenditure by function: Education services: Education (NA) ------------------------------------------- 4.55 6.28 5.06 6.22 1.48 – (NA) –

Elementary and secondary education (NA) ---------------- 4.55 6.28 5.06 6.22 1.48 – (NA) –

Higher education (NA) ---------------------------------- – – – – – – (NA) –

Libraries (NA) -------------------------------------------- 2.66 8.88 2.47 7.17 .64 8.10 (NA) 5.60

Social services and income maintenance:

Public welfare (NA) --------------------------------------- 153.40 166.91 99.17 50.85 58.08 – (NA) 1.19

Hospitals (NA) -------------------------------------------- 81.22 79.07 – 1.51 – – (NA) –

Health (NA) ---------------------------------------------- 35.48 22.34 47.65 17.55 22.71 12.25 (NA) 11.10

Other (NA) ----------------------------------------------- – – – – – – (NA) –

Transportation:

Highways (NA) ------------------------------------------- 31.57 41.35 94.01 76.39 79.11 17.37 (NA) 27.95

Capital outlay (NA) ------------------------------------- 15.20 15.68 – 4.63 34.59 5.57 (NA) .13

Air transportation (NA) ------------------------------------ – 3.65 – – – – (NA) –

Parking facilities (NA) ------------------------------------- – – – – – – (NA) –

Other (NA) ----------------------------------------------- – 1.05 – – – – (NA) –

Public safety:

Police protection (NA) ------------------------------------- 18.77 42.74 43.75 24.95 21.43 14.52 (NA) 12.01

Fire protection (NA) --------------------------------------- .16 – 3.94 – – – (NA) 2.20

Correction (NA) ------------------------------------------- 49.64 48.76 33.13 44.91 227.77 23.61 (NA) 11.44

Protective inspection and regulation (NA) ------------------- .31 3.10 2.21 3.52 – – (NA) –

Environment and housing:

Natural resources (NA) ------------------------------------ 22.05 29.48 8.92 6.07 .14 .21 (NA) .33

Sewerage (NA) ------------------------------------------- .02 41.21 – 2.94 – – (NA) –

Capital outlay (NA) ------------------------------------- – 9.57 – 1.23 – – (NA) –

Solid waste management (NA) ----------------------------- 2.44 4.43 6.45 13.17 3.64 2.55 (NA) .76

Parks and recreation (NA) --------------------------------- 7.91 14.72 – .82 3.03 – (NA) –

Housing and community development (NA) ------------------ 7.38 3.29 22.48 – 16.99 2.91 (NA) –

Government administration:

Financial administration (NA) ------------------------------- 14.37 22.10 18.16 23.07 13.47 6.13 (NA) 12.86

Judicial and legal (NA) ------------------------------------ 51.29 67.99 55.75 32.36 30.40 24.05 (NA) 10.41

General public buildings (NA) ------------------------------ – 19.39 19.01 13.61 1.46 3.85 (NA) 8.47

Other (NA) ----------------------------------------------- 6.24 10.93 11.89 12.20 10.34 4.96 (NA) 6.03

Interest on general debt (NA) --------------------------------- 50.65 156.25 82.22 10.97 16.02 63.55 (NA) 2.65

General expenditure, n.e.c. (NA) ------------------------------ 12.53 30.13 51.75 35.14 32.02 99.63 (NA) 81.55

Utility and liquor store expenditure (NA) -------------------------- – – – – – – (NA) –

Insurance trust expenditure (NA) --------------------------------- – – – – – – (NA) –

Debt outstanding (NA) -------------------------------- 612.75 1 729.14 891.79 115.49 143.98 707.52 (NA) 35.45

Long-term debt outstanding (NA) -------------------------------- 612.75 1 726.58 891.79 115.49 143.98 707.52 (NA) 35.45

Education (NA) ---------------------------------------------- – – – – – – (NA) –

Public debt for private purposes (NA) -------------------------- 525.71 1 195.12 812.55 115.49 95.37 706.89 (NA) –

Utility (NA) -------------------------------------------------- – – – – – – (NA) –

Other and unallocable (NA) ---------------------------------- 87.04 531.47 79.24 – 48.61 .63 (NA) 35.45

Long-term debt issued (NA) ------------------------------------- 58.39 1 004.61 – – – – (NA) –

Long-term debt retired (NA) ------------------------------------- 75.44 1 304.33 144.53 21.68 8.63 86.62 (NA) 2.91

Cash and security holdings (NA) ----------------------- 605.81 1 429.63 902.83 184.71 87.15 850.01 (NA) 34.91

ExhibitmCounty contribution to own retirement systems (NA) ------- – – – – – – (NA) –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 59
TIPSII [UPF] L9COMP GOVTS 68137300 11/ 28/ 95 11:40 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

TSF:GOVTS*92. 11/ 28/ 95 11:38:17 UTF:GOVTS*93. 11/ 28/ 95 11:38:18 META:GOVTS*96. 11/ 28/ 95 11:40:10

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

California

Alameda Butte

Contra

Costa El Dorado Fresno Humboldt Imperial Kern Kings

18 19 20 21 22 23 24 25 26

Population, 1990 1 ------------------------------------------ 279 182 182 120 803 732 125 995 667 490 119 118 109 303 543 477 101 469 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 1 ----------------------------------------- 120.49 1 017.88 1 184.13 951.51 1 364.15 972.47 1 154.92 1 482.56 973.53

General revenue 1 ------------------------------------------ 030.16 1 016.84 1 080.90 951.51 1 252.08 972.47 1 104.54 1 371.14 973.53 Intergovernmental revenue 642.19 ------------------------------ 766.66 569.85 502.69 904.60 681.65 766.68 811.01 661.91 From Federal Government 4.49 ---------------------------- 16.29 16.57 56.87 9.80 14.87 42.64 7.51 .56 From State governments 623.35 ----------------------------- 739.45 511.47 439.25 884.17 665.40 721.46 767.34 649.01 From local governments 14.35 ------------------------------ 10.93 41.82 6.57 10.62 1.39 2.57 36.15 12.34

General revenue from own sources 387.97 ---------------------- 250.18 511.04 448.82 347.48 290.82 337.87 560.13 311.62 Taxes 243.43 ---------------------------------------------- 151.20 321.31 335.72 177.00 189.21 217.12 327.71 234.95 Property 226.41 ------------------------------------------ 117.01 292.08 261.11 150.26 157.37 176.00 274.62 154.14 General sales 10.20 ------------------------------------- 16.61 9.66 32.06 12.37 15.57 13.61 33.93 12.29 Selective sales .72 ------------------------------------ 4.66 2.30 8.75 3.55 8.24 1.87 6.56 5.94 Income – ------------------------------------------- ––––––– – Other 6.10 -------------------------------------------- 12.93 17.26 33.79 10.82 8.02 25.64 12.60 62.58 Current charges 74.44 ------------------------------------- 59.98 96.35 81.92 91.65 66.77 75.41 166.90 36.37 Miscellaneous revenue 70.09 ------------------------------- 39.01 93.38 31.18 78.82 34.85 45.33 65.52 40.31

Utility and liquor store revenue – ----------------------------- 1.04 – – .24 – .82 – – Insurance trust revenue 90.33 ------------------------------------ – 103.23 – 111.84 – 49.55 111.42 –

Expenditure 1 -------------------------------------- 062.55 1 036.11 1 099.60 990.86 1 253.82 1 003.48 1 130.01 1 351.11 963.87

By character and object:

Intergovernmental 59.10 -------------------------------------- .63 31.39 1.04 64.90 1.29 1.20 24.69 – To State governments 57.12 -------------------------------- – 29.25 – 50.32 – – – – To local governments 1.98 -------------------------------- .63 2.15 1.04 14.58 1.29 1.20 24.69 – Current operation 662.81 --------------------------------------- 713.34 751.83 819.80 637.68 695.16 707.24 911.21 685.16 Capital outlay 42.03 ------------------------------------------ 16.99 64.17 36.53 50.98 20.27 17.38 71.69 7.55 Construction 30.51 ----------------------------------------- 2.27 45.17 8.37 31.87 3.62 3.63 28.71 – Assistance and subsidies 226.67 -------------------------------- 305.14 149.02 117.14 435.81 285.20 363.95 255.72 264.05 Interest on debt 26.70 ---------------------------------------- .01 42.50 16.35 19.23 1.55 1.18 29.16 7.11 Insurance benefits and repayments 45.24 ----------------------- – 60.68 – 45.22 – 39.07 58.64 – ExhibitmSalaries and wages 331.97 ----------------------------- 275.82 388.96 438.69 355.22 328.21 344.14 452.37 261.00

General expenditure 1 --------------------------------------- 017.31 1 030.82 1 038.91 990.86 1 207.76 1 003.48 1 087.74 1 292.47 963.87 Current expenditure 975.28 ------------------------------------- 1 013.83 974.74 954.33 1 156.88 983.21 1 070.35 1 220.78 956.32 Intergovernmental expenditure 59.10 ------------------------ .63 31.39 1.04 64.90 1.29 1.20 24.69 – Capital outlay 42.03 ------------------------------------------ 16.99 64.17 36.53 50.88 20.27 17.38 71.69 7.55

General expenditure by function: Education services: Education 9.12 ------------------------------------------- 191.40 44.45 99.22 62.36 84.76 93.53 76.10 86.10 Elementary and secondary education 9.12 ---------------- 191.40 44.45 99.22 62.36 84.76 93.53 76.10 86.10

Higher education – ---------------------------------- ––––––– –

Libraries 10.86 -------------------------------------------- 12.45 13.47 9.87 12.89 14.44 3.23 12.79 9.33

Social services and income maintenance:

Public welfare 370.75 --------------------------------------- 452.37 326.83 184.82 590.35 425.44 453.06 361.62 366.37

Hospitals 162.47 -------------------------------------------- – 101.80 – 145.98 – – 172.40 –

Health 92.71 ---------------------------------------------- 75.65 78.42 108.93 93.99 96.90 91.52 79.82 111.46

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 29.31 ------------------------------------------- 50.97 46.08 118.27 35.32 70.35 52.07 41.41 38.93

Capital outlay 10.77 ------------------------------------- 1.91 27.10 5.64 1.06 2.31 3.60 14.83 –

Air transportation – ------------------------------------ – 2.23 2.97 – 10.54 2.96 5.53 –

Parking facilities .67 ------------------------------------- ––––––– –

Other – ----------------------------------------------- – – – – – – 1.52 –

Public safety:

Police protection 20.68 ------------------------------------- 36.84 43.56 86.14 37.18 52.57 65.21 54.59 45.95

Fire protection 9.12 --------------------------------------- 26.26 55.23 – .11 2.82 19.75 65.66 33.31

Correction 79.42 ------------------------------------------- 42.88 69.66 68.38 68.93 47.57 96.18 80.25 74.34

Protective inspection and regulation 1.26 ------------------- 14.37 4.52 15.23 – 10.55 21.16 8.79 13.00

Environment and housing:

Natural resources 38.70 ------------------------------------ 3.28 14.10 9.42 5.67 1.03 2.50 6.83 2.33

Sewerage – ------------------------------------------- – 5.19 – .84 – .01 3.88 –

Capital outlay – ------------------------------------- – 1.07 – .39 – – 1.17 –

Solid waste management – ----------------------------- 8.59 3.66 – 2.07 6.60 14.04 26.21 –

Parks and recreation 11.32 --------------------------------- .36 1.66 9.30 1.96 2.66 5.75 16.54 8.44

Housing and community development 2.94 ------------------ – 19.26 – 6.36 – – 13.91 –

Government administration:

Financial administration 19.13 ------------------------------- 18.56 18.41 46.31 21.84 25.44 22.29 22.47 22.58

Judicial and legal 99.23 ------------------------------------ 67.55 80.51 93.96 65.98 86.41 78.57 85.67 85.25

General public buildings .70 ------------------------------ – 3.61 – 10.30 – – 23.57 –

Other 11.03 ----------------------------------------------- 14.78 5.63 59.79 4.08 20.20 24.01 20.59 18.22

Interest on general debt 26.70 --------------------------------- .01 42.50 16.35 19.09 1.55 1.18 29.16 7.11

General expenditure, n.e.c. 21.19 ------------------------------ 14.51 58.13 61.89 22.48 43.64 40.72 83.17 41.17

Utility and liquor store expenditure – -------------------------- 5.29 – – .84 – 3.21 – – Insurance trust expenditure 45.24 --------------------------------- – 60.68 – 45.22 – 39.07 58.64 –

Debt outstanding 448.78 -------------------------------- 2.61 1 035.64 268.86 119.85 32.38 60.15 309.15 86.23

Long-term debt outstanding 432.65 -------------------------------- 2.61 753.37 268.86 119.85 32.38 14.41 309.15 86.23 Education – ---------------------------------------------- – 5.30 – – – – – – Public debt for private purposes 160.20 -------------------------- – 358.57 – 106.15 – – 17.11 – Utility – -------------------------------------------------- – – – 1.61 – – – – Other and unallocable 272.45 ---------------------------------- 2.61 389.50 268.86 12.08 32.38 14.41 292.04 86.23

Long-term debt issued 113.40 ------------------------------------- – 243.10 – – 23.51 – 24.59 – Long-term debt retired 10.46 ------------------------------------- 2.82 91.95 3.65 16.62 10.07 2.97 11.51 4.97

Cash and security holdings 1 ----------------------- 271.00 63.12 1 869.16 369.06 1 183.38 152.30 1 549.66 1 227.65 102.80

ExhibitmCounty contribution to own retirement systems 26.02 ------- – 55.75 – 28.12 – 48.81 51.14 –

See footnotes at end of table.

60 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137300 11/ 28/ 95 11:40 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

TSF:GOVTS*92. 11/ 28/ 95 11:38:17 UTF:GOVTS*93. 11/ 28/ 95 11:38:18 META:GOVTS*96. 11/ 28/ 95 11:40:10

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon.

Los Angeles Marin Merced Monterey Napa Orange Placer Riverside

27 28 29 30 31 32 33 34

Population, 1990 8 ----------------------------------------- 863 164 230 096 178 403 355 660 110 765 2 410 556 172 796 1 170 413 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 1 ----------------------------------------- 355.09 1 056.71 2 018.18 1 009.55 1 056.34 918.41 946.08 1 077.81

General revenue 1 ------------------------------------------ 200.38 891.62 1 919.05 1 009.31 1 053.62 834.97 943.00 1 077.56 Intergovernmental revenue 767.08 ------------------------------ 406.03 937.81 432.42 546.84 376.49 469.30 617.69 From Federal Government 19.64 ---------------------------- 15.21 17.78 12.41 15.20 11.64 17.53 7.30 From State governments 720.68 ----------------------------- 387.16 916.73 412.21 521.46 340.95 436.24 567.18 From local governments 26.76 ------------------------------ 3.65 3.30 7.80 10.17 23.90 15.53 43.21

General revenue from own sources 433.30 ---------------------- 485.59 981.23 576.89 506.78 458.48 473.70 459.88 Taxes 316.72 ---------------------------------------------- 326.57 199.00 218.81 330.74 225.21 337.86 247.73 Property 300.81 ------------------------------------------ 293.14 171.05 173.65 260.36 212.37 256.82 213.15 General sales 4.04 ------------------------------------- 9.56 13.69 12.01 27.60 4.86 36.86 16.87 Selective sales 5.45 ------------------------------------ 4.20 6.61 21.40 27.86 1.13 21.75 3.46 Income – ------------------------------------------- – ––––– – Other 6.42 -------------------------------------------- 19.67 7.65 11.74 14.91 6.85 22.44 14.25 Current charges 56.83 ------------------------------------- 86.93 720.04 287.46 109.25 96.05 70.34 94.42 Miscellaneous revenue 59.76 ------------------------------- 72.10 62.19 70.62 66.79 137.22 65.50 117.73

Utility and liquor store revenue 2.04 ----------------------------- – 1.15 .24 2.72 – 3.07 .25 Insurance trust revenue 152.66 ------------------------------------ 165.09 97.98 – – 83.43 – –

Expenditure 1 -------------------------------------- 243.96 1 004.95 1 966.08 971.61 1 021.80 925.32 964.43 1 071.85

By character and object:

Intergovernmental 64.69 -------------------------------------- 1.01 1.09 .59 .42 29.55 1.00 31.00 To State governments 56.14 -------------------------------- – – – – 9.12 – 19.88 To local governments 5.94 -------------------------------- 1.01 1.09 .59 .42 20.42 1.00 11.12 Current operation 735.88 --------------------------------------- 771.51 1 427.85 804.30 831.91 500.41 755.91 714.98 Capital outlay 62.92 ------------------------------------------ 67.08 40.19 4.46 53.83 187.34 33.77 69.62 Construction 33.93 ----------------------------------------- 9.32 7.89 2.22 18.50 118.45 6.86 51.98 Assistance and subsidies 284.47 -------------------------------- 85.72 455.81 158.00 126.25 103.48 167.01 172.00 Interest on debt 30.53 ---------------------------------------- 6.38 – 4.26 9.39 78.42 6.74 84.25 Insurance benefits and repayments 65.47 ----------------------- 73.26 41.14 – – 26.13 – – ExhibitmSalaries and wages 365.68 ----------------------------- 370.66 463.43 270.90 301.02 265.26 437.24 348.84

General expenditure 1 --------------------------------------- 175.67 931.70 1 920.99 969.46 1 012.51 899.20 955.99 1 071.59 Current expenditure 1 ------------------------------------- 113.05 864.62 1 880.80 965.01 959.29 711.86 922.22 1 002.02 Intergovernmental expenditure 64.69 ------------------------ 1.01 1.09 .59 .42 29.55 1.00 31.00 Capital outlay 62.62 ------------------------------------------ 67.08 40.19 4.46 53.22 187.34 33.77 69.56

General expenditure by function: Education services: Education 35.22 ------------------------------------------- 99.07 173.00 62.40 83.28 29.12 80.11 60.31 Elementary and secondary education 35.22 ---------------- 99.07 173.00 62.40 83.28 29.12 80.11 60.31 Higher education – ---------------------------------- – ––––– –

Libraries 6.87 -------------------------------------------- 16.98 8.41 10.03 – 9.19 9.71 7.73

Social services and income maintenance:

Public welfare 422.94 --------------------------------------- 139.90 618.07 228.94 249.05 192.34 223.54 262.36

Hospitals 154.27 -------------------------------------------- – 636.95 207.97 – – – 121.23

Health 91.19 ---------------------------------------------- 151.99 110.40 84.95 132.55 78.18 98.20 65.75

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 20.60 ------------------------------------------- 24.68 37.63 32.24 32.78 36.82 88.32 43.06

Capital outlay 7.75 ------------------------------------- .12 1.42 – .29 20.80 6.37 18.85

Air transportation .24 ------------------------------------ 2.45 – – 14.63 7.93 .04 1.80

Parking facilities .77 ------------------------------------- – – – – .35 – –

Other 1.43 ----------------------------------------------- – – – – 9.12 – –

Public safety:

Police protection 82.02 ------------------------------------- 40.33 36.36 42.25 57.18 52.45 75.74 67.08

Fire protection 28.01 --------------------------------------- 37.93 30.92 5.13 22.42 26.80 5.11 12.64

Correction 68.16 ------------------------------------------- 54.99 53.77 49.62 55.56 55.32 61.86 83.43

Protective inspection and regulation .35 ------------------- 5.96 10.88 13.17 14.03 4.71 11.88 9.59

Environment and housing:

Natural resources 28.48 ------------------------------------ 18.22 3.71 23.93 35.40 49.52 .53 55.04

Sewerage 2.16 ------------------------------------------- 14.04 – 4.22 1.62 – – –

Capital outlay .32 ------------------------------------- – – .29 .11 – – –

Solid waste management 1.49 ----------------------------- – 15.47 2.43 – 26.79 4.17 19.62

Parks and recreation 17.53 --------------------------------- 24.06 9.23 10.30 .38 36.76 6.79 9.49

Housing and community development 15.05 ------------------ 1.54 – 1.10 – 5.74 – 14.63

Government administration:

Financial administration 19.10 ------------------------------- 32.38 26.59 22.09 24.57 16.95 39.47 17.12

Judicial and legal 99.05 ------------------------------------ 96.10 64.33 66.97 97.06 78.87 83.32 82.41

General public buildings 8.79 ------------------------------ – 19.24 – – 12.84 – 11.35

Other 5.96 ----------------------------------------------- 29.11 19.80 28.79 30.94 8.65 42.42 16.95

Interest on general debt 30.49 --------------------------------- 6.38 – 4.26 9.39 78.42 6.74 84.25

General expenditure, n.e.c. 35.51 ------------------------------ 135.60 46.24 68.67 151.69 82.30 118.04 25.74

Utility and liquor store expenditure 2.83 -------------------------- – 3.95 2.15 9.29 – 8.44 .27 Insurance trust expenditure 65.47 --------------------------------- 73.26 41.14 – – 26.13 – –

Debt outstanding 490.89 -------------------------------- 236.56 – 79.55 139.98 1 404.98 60.45 835.96

Long-term debt outstanding 344.22 -------------------------------- 236.56 – 79.55 139.98 1 031.32 60.45 819.10 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 97.10 -------------------------- 49.70 – – 131.90 523.77 9.84 41.04 Utility .35 -------------------------------------------------- – ––––– – Other and unallocable 246.76 ---------------------------------- 186.87 – 79.55 8.08 507.55 50.61 778.06

Long-term debt issued 84.12 ------------------------------------- 194.35 – – – 138.63 .02 26.32 Long-term debt retired 38.96 ------------------------------------- 57.12 – 7.38 8.99 73.37 9.11 68.31

Cash and security holdings 1 ----------------------- 610.99 1 579.14 2 274.64 232.67 340.87 1 861.13 868.30 972.08

ExhibitmCounty contribution to own retirement systems 43.85 ------- 65.94 30.71 – – 38.73 – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 61
TIPSII [UPF] L9COMP GOVTS 68137300 11/ 28/ 95 11:40 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

TSF:GOVTS*92. 11/ 28/ 95 11:38:17 UTF:GOVTS*93. 11/ 28/ 95 11:38:18 META:GOVTS*96. 11/ 28/ 95 11:40:10

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon.

Sacramento

San

Bernardino San Diego San Joaquin

San Luis

Obispo San Mateo

Santa

Barbara Santa Clara

35 36 37 38 39 40 41 42

Population, 1990 1 ----------------------------------------- 041 219 1 418 380 2 498 016 480 628 217 162 649 623 369 608 1 497 577 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 1 ----------------------------------------- 431.22 1 213.40 851.26 1 459.76 1 083.01 885.16 1 258.11 1 127.87

General revenue 1 ------------------------------------------ 343.77 1 145.39 812.57 1 360.10 1 001.11 797.05 1 099.97 1 110.56 Intergovernmental revenue 656.10 ------------------------------ 729.64 535.76 741.77 364.16 377.47 452.23 610.66 From Federal Government 11.07 ---------------------------- 24.98 19.18 14.94 10.19 3.88 3.45 28.30 From State governments 641.29 ----------------------------- 664.98 492.65 720.66 351.40 361.18 439.57 564.72 From local governments 3.74 ------------------------------ 39.68 23.94 6.17 2.56 12.41 9.22 17.64

General revenue from own sources 687.68 ---------------------- 415.75 276.81 618.33 636.96 419.58 647.73 499.89 Taxes 336.70 ---------------------------------------------- 205.59 176.97 223.42 338.56 267.94 304.50 332.53 Property 217.23 ------------------------------------------ 182.71 159.17 195.89 300.47 237.35 260.91 261.95 General sales 83.93 ------------------------------------- 10.59 3.99 12.50 14.38 21.25 21.46 59.19 Selective sales 13.03 ------------------------------------ 3.14 1.56 2.78 12.04 2.25 4.79 .78 Income – ------------------------------------------- – ––––– – Other 22.52 -------------------------------------------- 9.15 12.25 12.24 11.67 7.10 17.34 10.60 Current charges 204.75 ------------------------------------- 108.91 64.05 348.81 245.66 104.12 227.49 94.72 Miscellaneous revenue 146.22 ------------------------------- 101.25 35.78 46.09 52.73 47.51 115.74 72.65

Utility and liquor store revenue 2.90 ----------------------------- 3.04 .45 .13 1.57 2.15 21.38 13.01 Insurance trust revenue 84.54 ------------------------------------ 64.97 38.24 99.52 80.32 85.97 136.77 4.30

Expenditure 1 -------------------------------------- 372.31 1 196.17 827.48 1 376.18 1 047.11 864.43 1 162.43 1 185.97

By character and object:

Intergovernmental 23.65 -------------------------------------- 41.14 8.55 6.60 .05 27.63 37.15 47.68 To State governments 18.61 -------------------------------- 37.01 1.99 – – 17.96 – 42.56 To local governments 5.04 -------------------------------- 4.13 6.56 6.60 .05 9.66 37.15 5.11 Current operation 718.26 --------------------------------------- 659.29 527.21 896.18 846.41 624.24 871.60 888.63 Capital outlay 118.61 ------------------------------------------ 111.88 47.91 8.34 24.05 79.60 51.69 91.48 Construction 93.86 ----------------------------------------- 48.31 35.20 1.50 9.96 68.96 5.18 77.66 Assistance and subsidies 385.40 -------------------------------- 287.70 206.52 399.78 136.16 78.71 128.94 139.38 Interest on debt 82.52 ---------------------------------------- 56.37 12.40 18.68 8.97 7.75 23.89 17.63 Insurance benefits and repayments 43.87 ----------------------- 39.80 24.88 46.60 31.48 46.50 49.16 1.17 ExhibitmSalaries and wages 381.30 ----------------------------- 324.96 220.85 353.61 425.97 328.59 452.54 454.20

General expenditure 1 --------------------------------------- 325.04 1 151.65 798.25 1 326.91 1 014.32 814.35 1 094.42 1 039.47 Current expenditure 1 ------------------------------------- 207.37 1 040.31 752.18 1 318.57 990.27 734.89 1 042.88 986.35 Intergovernmental expenditure 23.65 ------------------------ 41.14 8.55 6.60 .05 27.63 37.15 47.68 Capital outlay 117.68 ------------------------------------------ 111.33 46.07 8.34 24.05 79.46 51.55 53.12

General expenditure by function: Education services: Education 38.44 ------------------------------------------- 42.57 30.59 48.68 41.07 73.44 76.82 60.66 Elementary and secondary education 38.44 ---------------- 42.57 30.59 48.68 41.07 73.44 76.82 60.66

Higher education – ---------------------------------- – ––––– –

Libraries 10.20 -------------------------------------------- 6.45 3.55 6.57 17.65 12.52 4.75 10.25

Social services and income maintenance:

Public welfare 497.90 --------------------------------------- 420.27 331.37 508.40 206.31 143.94 200.04 337.03

Hospitals .27 -------------------------------------------- 126.14 1.49 280.09 178.21 115.32 – 137.21

Health 97.91 ---------------------------------------------- 82.01 100.68 122.33 104.96 93.84 160.26 102.59

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 86.84 ------------------------------------------- 21.53 22.95 42.34 50.51 28.81 50.35 23.90

Capital outlay 52.10 ------------------------------------- .25 9.66 1.41 – 9.81 1.24 9.24

Air transportation 28.11 ------------------------------------ 6.97 1.28 3.02 4.50 2.15 .45 .92

Parking facilities 2.12 ------------------------------------- – ––––– –

Other .06 ----------------------------------------------- – ––––– –

Public safety:

Police protection 46.55 ------------------------------------- 59.36 27.80 38.93 49.34 32.93 84.80 23.38

Fire protection .89 --------------------------------------- 19.56 .16 .55 12.49 5.97 78.14 15.05

Correction 87.07 ------------------------------------------- 60.04 50.92 67.33 45.81 104.68 59.08 96.74

Protective inspection and regulation 8.80 ------------------- .63 4.14 11.84 9.58 – 19.45 1.35

Environment and housing:

Natural resources 12.60 ------------------------------------ 19.01 2.89 2.89 1.10 5.78 18.41 1.12

Sewerage 65.03 ------------------------------------------- 1.82 7.05 – 13.79 4.15 5.82 5.60

Capital outlay 17.82 ------------------------------------- .32 6.45 – 9.91 – .78 1.26

Solid waste management 30.73 ----------------------------- 55.98 18.19 13.80 .01 4.16 30.64 .19

Parks and recreation 22.44 --------------------------------- 10.12 5.40 7.88 15.17 13.67 19.69 15.17

Housing and community development 47.54 ------------------ 6.74 17.53 – – 2.81 – 2.34

Government administration:

Financial administration 24.71 ------------------------------- 15.17 23.95 21.51 30.64 24.51 27.12 25.00

Judicial and legal 108.42 ------------------------------------ 59.76 88.02 89.33 86.05 80.95 115.45 92.41

General public buildings 1.58 ------------------------------ 5.51 1.09 – – 4.59 – 26.02

Other 19.32 ----------------------------------------------- 9.80 12.57 14.78 37.59 12.96 41.03 13.45

Interest on general debt 82.52 --------------------------------- 55.73 12.40 18.66 8.97 7.75 23.89 15.77

General expenditure, n.e.c. 4.99 ------------------------------ 66.47 34.19 27.97 100.57 39.41 78.22 33.34

Utility and liquor store expenditure 3.39 -------------------------- 4.73 4.35 2.67 1.32 3.57 18.85 145.32 Insurance trust expenditure 43.87 --------------------------------- 39.80 24.88 46.60 31.48 46.50 49.16 1.17

Debt outstanding 1 -------------------------------- 355.43 866.79 108.13 336.51 144.09 206.93 375.12 372.77

Long-term debt outstanding 1 -------------------------------- 182.56 785.71 108.13 240.81 144.09 206.93 375.12 322.69 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 453.01 -------------------------- 286.00 28.22 228.20 – 61.43 365.74 33.99 Utility-------------------------------------------------- – 18.59 – – – – – 41.85 Other and unallocable 729.55 ---------------------------------- 481.12 79.91 12.60 144.09 145.51 9.38 246.86

Long-term debt issued 80.78 ------------------------------------- 232.51 15.23 .42 21.02 91.58 – 76.70 Long-term debt retired 85.05 ------------------------------------- 61.02 18.54 6.06 87.02 5.23 23.12 32.44

Cash and security holdings 2 ----------------------- 085.89 1 444.12 525.46 1 650.63 1 150.10 1 222.93 1 608.03 425.64

ExhibitmCounty contribution to own retirement systems 40.28 ------- 53.65 31.44 35.00 29.42 41.28 54.51 2.99

See footnotes at end of table.

62 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137300 11/ 28/ 95 11:40 AM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

TSF:GOVTS*92. 11/ 28/ 95 11:38:17 UTF:GOVTS*93. 11/ 28/ 95 11:38:18 META:GOVTS*96. 11/ 28/ 95 11:40:10

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon.

Santa Cruz Shasta Solano Sonoma Stanislaus Tulare Ventura Yolo

43 44 45 46 47 48 49 50

Population, 1990 229 ----------------------------------------- 734 147 036 340 421 388 222 370 522 311 921 669 016 141 092 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 1 ----------------------------------------- 164.02 1 065.53 738.49 1 314.02 1 139.82 1 247.47 1 068.57 960.45

General revenue 1 ------------------------------------------ 164.02 1 065.10 732.96 1 216.08 1 062.20 1 194.13 908.05 954.36 Intergovernmental revenue 539.03 ------------------------------ 740.51 457.48 457.36 618.09 827.97 403.45 628.37 From Federal Government 44.38 ---------------------------- 26.35 1.92 31.33 31.71 12.04 10.64 14.86 From State governments 466.94 ----------------------------- 706.20 446.44 409.50 575.80 809.33 351.34 597.42 From local governments 27.71 ------------------------------ 7.96 9.12 16.53 10.59 6.60 41.48 16.10

General revenue from own sources 624.99 ---------------------- 324.59 275.48 758.72 444.10 366.16 504.60 325.99 Taxes 300.33 ---------------------------------------------- 195.12 170.86 318.40 177.89 189.61 306.74 169.30 Property 219.75 ------------------------------------------ 156.93 158.19 268.41 141.99 156.09 285.40 151.82 General sales 20.30 ------------------------------------- 15.19 4.82 21.62 27.32 15.00 7.19 9.40 Selective sales 13.21 ------------------------------------ 4.84 .85 9.31 1.94 8.88 1.72 2.26 Income – ------------------------------------------- – ––––– – Other 47.07 -------------------------------------------- 18.15 7.00 19.06 6.64 9.64 12.43 5.82 Current charges 250.62 ------------------------------------- 65.88 41.55 366.07 223.55 102.14 134.66 108.14 Miscellaneous revenue 74.05 ------------------------------- 63.58 63.07 74.25 42.66 74.41 63.19 48.56

Utility and liquor store revenue – ----------------------------- .43 5.53 38.16 .35 .13 12.07 6.09 Insurance trust revenue – ------------------------------------ – – 59.77 77.27 53.21 148.45 –

Expenditure 1 -------------------------------------- 142.24 1 092.26 738.91 1 208.96 1 179.00 1 183.78 924.96 956.67

By character and object:

Intergovernmental 2.81 -------------------------------------- 1.04 8.70 – 1.84 2.12 7.16 .82 To State governments – -------------------------------- – – – .11 – 5.05 – To local governments 2.81 -------------------------------- 1.04 8.70 – 1.72 2.12 2.10 .82 Current operation 953.48 --------------------------------------- 760.70 489.65 1 025.08 791.02 754.30 665.17 680.20 Capital outlay 45.50 ------------------------------------------ 29.80 6.71 18.18 51.69 26.96 67.93 11.45 Construction 9.13 ----------------------------------------- 18.04 1.35 3.21 1.79 4.50 44.13 1.42 Assistance and subsidies 112.92 -------------------------------- 295.95 219.67 113.19 291.58 356.37 116.70 255.98 Interest on debt 27.54 ---------------------------------------- 4.77 14.19 12.61 3.35 8.35 20.28 8.22 Insurance benefits and repayments – ----------------------- – – 39.91 39.51 35.69 47.73 – ExhibitmSalaries and wages 305.39 ----------------------------- 313.82 275.86 296.60 320.15 352.62 393.17 301.76

General expenditure 1 --------------------------------------- 142.24 1 091.60 724.45 1 134.00 1 136.63 1 146.84 865.31 940.80 Current expenditure 1 ------------------------------------- 096.75 1 061.80 717.74 1 115.82 1 084.94 1 119.88 798.67 930.47 Intergovernmental expenditure 2.81 ------------------------ 1.04 8.70 – 1.84 2.12 7.16 .82 Capital outlay 45.50 ------------------------------------------ 29.80 6.71 18.18 51.69 26.96 66.65 10.33

General expenditure by function: Education services: Education 70.32 ------------------------------------------- 127.14 49.54 94.27 100.91 129.91 40.97 60.61 Elementary and secondary education 70.32 ---------------- 127.14 49.54 94.27 100.91 129.91 40.97 60.61 Higher education – ---------------------------------- – ––––– –

Libraries 9.86 -------------------------------------------- 4.71 20.08 – 10.90 5.76 14.00 14.77

Social services and income maintenance:

Public welfare 262.44 --------------------------------------- 423.74 274.02 194.72 416.95 530.24 161.15 377.34

Hospitals – -------------------------------------------- – – 259.50 106.47 – 99.95 3.32

Health 199.94 ---------------------------------------------- 129.97 92.27 121.82 137.92 138.87 90.68 132.30

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 37.30 ------------------------------------------- 60.05 19.99 61.89 30.94 32.45 32.59 28.87

Capital outlay – ------------------------------------- 2.18 1.28 5.81 .83 1.77 14.81 .11

Air transportation – ------------------------------------ .52 1.14 1.93 – .02 3.69 .24

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – – 1.01 –

Public safety:

Police protection 79.07 ------------------------------------- 52.39 71.20 47.63 41.13 44.44 52.23 22.31

Fire protection 5.73 --------------------------------------- 9.43 – 3.39 4.66 21.49 58.31 3.74

Correction 69.37 ------------------------------------------- 102.64 31.30 89.38 92.68 57.14 57.32 56.23

Protective inspection and regulation 4.81 ------------------- 9.20 4.29 8.95 7.46 10.39 3.18 4.37

Environment and housing:

Natural resources 5.06 ------------------------------------ .95 .33 11.87 .98 1.24 25.98 1.21

Sewerage 47.09 ------------------------------------------- 5.84 – 17.52 – .26 5.82 .31

Capital outlay .94 ------------------------------------- 4.20 – – – – 2.96 –

Solid waste management 15.61 ----------------------------- 3.11 – 17.03 42.12 10.95 1.76 30.68

Parks and recreation 14.03 --------------------------------- 1.53 3.45 9.70 6.55 3.93 4.68 1.72

Housing and community development 36.21 ------------------ .58 – – – – 3.24 –

Government administration:

Financial administration 31.26 ------------------------------- 22.72 14.68 29.54 19.74 14.12 18.60 19.01

Judicial and legal 103.75 ------------------------------------ 89.67 79.97 76.42 77.34 66.18 82.58 99.63

General public buildings – ------------------------------ – – – 2.08 – 17.43 –

Other 56.85 ----------------------------------------------- 14.12 19.01 22.43 9.96 13.72 20.08 21.47

Interest on general debt 27.54 --------------------------------- 4.59 14.19 7.72 3.35 8.35 19.52 8.22

General expenditure, n.e.c. 65.98 ------------------------------ 28.69 28.97 58.28 24.47 57.39 50.51 54.45

Utility and liquor store expenditure – -------------------------- .67 14.46 35.05 2.85 1.25 11.91 15.88 Insurance trust expenditure – --------------------------------- – – 39.91 39.51 35.69 47.73 –

Debt outstanding 539.95 -------------------------------- 95.45 206.28 235.70 46.70 126.83 291.28 133.58

Long-term debt outstanding 539.95 -------------------------------- 95.45 206.28 235.70 46.70 126.83 216.55 133.58 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 282.54 -------------------------- – 199.06 – 46.70 117.00 1.58 128.00 Utility-------------------------------------------------- – 4.50 – 80.16 – – 5.76 – Other and unallocable 257.41 ---------------------------------- 90.96 7.23 155.54 – 9.83 209.21 5.58

Long-term debt issued – ------------------------------------- – – 30.17 30.01 – – – Long-term debt retired 24.01 ------------------------------------- 2.59 8.60 4.61 42.81 12.26 19.46 5.49

Cash and security holdings 807.99 ----------------------- 156.32 378.26 1 608.23 970.13 1 567.23 1 283.14 429.71

ExhibitmCounty contribution to own retirement systems – ------- – – 30.83 32.98 15.19 40.54 –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 63
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:20 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

TSF:GOVTS*92. 11/ 07/ 95 15:20:20 UTF:GOVTS*93. 11/ 07/ 95 15:20:20 META:GOVTS*96. 11/ 07/ 95 15:20:41

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Colorado

Adams Arapahoe Boulder El Paso Jefferson Larimer Pueblo Weld

51 52 53 54 55 56 57 58

Population, 1990 265 ----------------------------------------- 038 391 511 225 339 397 014 438 430 186 136 123 051 131 821 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 597.19 ----------------------------------------- 404.60 393.12 374.22 460.99 406.64 654.34 585.62

General revenue 575.67 ------------------------------------------ 404.60 393.12 359.49 460.99 392.60 654.34 585.62 Intergovernmental revenue 221.76 ------------------------------ 175.23 111.83 129.17 93.12 149.13 296.15 301.60 From Federal Government 12.13 ---------------------------- 10.14 22.10 2.53 .02 3.74 .10 13.97 From State governments 171.96 ----------------------------- 78.84 89.72 126.60 93.09 142.11 289.11 283.41 From local governments 37.68 ------------------------------ 86.25 – .05 – 3.28 6.95 4.23

General revenue from own sources 353.90 ---------------------- 229.37 281.29 230.32 367.87 243.47 358.18 284.02 Taxes 200.18 ---------------------------------------------- 174.37 212.96 174.69 262.83 177.79 218.16 184.57 Property 193.75 ------------------------------------------ 170.34 201.76 109.81 211.30 170.18 165.35 179.87 General sales – ------------------------------------- – – 61.11 43.59 – 49.51 – Selective sales 1.16 ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other 5.27 -------------------------------------------- 4.03 11.20 3.77 7.94 7.61 3.31 4.70 Current charges 31.26 ------------------------------------- 17.10 20.01 16.43 30.40 36.40 20.24 58.47 Miscellaneous revenue 122.46 ------------------------------- 37.90 48.31 39.20 74.64 29.27 119.79 40.98

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue 21.53 ------------------------------------ – – 14.73 – 14.04 – –

Expenditure 554.96 -------------------------------------- 406.45 393.28 358.15 494.96 368.32 612.09 511.43

By character and object:

Intergovernmental 12.34 -------------------------------------- 4.52 7.18 10.41 8.99 9.14 5.51 6.14 To State governments – -------------------------------- – – – .06 1.12 – – To local governments 12.34 -------------------------------- 4.52 7.18 10.41 8.93 8.02 5.51 6.14 Current operation 339.05 --------------------------------------- 208.29 304.60 244.30 240.26 321.17 335.12 392.79 Capital outlay 29.29 ------------------------------------------ 52.24 34.22 15.48 148.25 18.34 33.26 24.49 Construction 22.37 ----------------------------------------- 48.60 22.81 3.90 .92 9.87 15.19 21.97 Assistance and subsidies 69.91 -------------------------------- 46.23 26.20 54.81 48.90 – 139.58 76.09 Interest on debt 97.97 ---------------------------------------- 95.17 21.08 28.73 48.56 12.97 98.61 11.92 Insurance benefits and repayments 6.40 ----------------------- – – 4.42 – 6.69 – – ExhibitmSalaries and wages 196.16 ----------------------------- 94.53 155.03 119.21 141.61 169.84 145.25 168.41

General expenditure 548.57 --------------------------------------- 406.45 393.28 353.73 494.96 361.63 612.09 511.43 Current expenditure 519.28 ------------------------------------- 354.21 359.06 338.25 346.71 343.29 578.83 486.94 Intergovernmental expenditure 12.34 ------------------------ 4.52 7.18 10.41 8.99 9.14 5.51 6.14 Capital outlay 29.29 ------------------------------------------ 52.24 34.22 15.48 148.25 18.34 33.26 24.49

General expenditure by function: Education services: Education 4.72 ------------------------------------------- – 2.01 – – – – 13.84 Elementary and secondary education 4.72 ---------------- – 2.01 – – – – 13.84 Higher education – ---------------------------------- – ––––– –

Libraries 5.95 -------------------------------------------- 20.29 – 25.65 20.41 1.23 18.39 –

Social services and income maintenance:

Public welfare 149.88 --------------------------------------- 74.81 86.51 112.28 67.40 98.14 248.95 122.95

Hospitals – -------------------------------------------- – ––––– –

Health 39.65 ---------------------------------------------- 9.60 26.57 17.58 17.63 28.26 25.96 52.58

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 54.70 ------------------------------------------- 38.35 54.12 45.19 48.46 56.05 37.51 87.47

Capital outlay .31 ------------------------------------- 15.19 8.56 4.76 1.09 2.49 15.27 8.06

Air transportation 25.93 ------------------------------------ 8.99 – – – – – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 32.51 ------------------------------------- 29.47 42.83 17.00 30.47 27.20 17.64 40.17

Fire protection – --------------------------------------- – – 1.09 .06 – – –

Correction 33.16 ------------------------------------------- 46.20 23.97 24.58 17.75 33.46 34.75 37.98

Protective inspection and regulation .74 ------------------- – 1.07 – 1.99 1.34 – 2.28

Environment and housing:

Natural resources 1.12 ------------------------------------ .86 .10 1.09 .62 2.00 1.58 2.80

Sewerage – ------------------------------------------- – ––––– –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management .85 ----------------------------- .06 .70 – .32 6.67 1.73 .33

Parks and recreation 10.79 --------------------------------- 1.40 16.68 12.45 28.97 7.14 6.82 1.04

Housing and community development 6.00 ------------------ – – – – 7.15 8.08 11.83

Government administration:

Financial administration 14.10 ------------------------------- 21.71 16.50 12.80 13.81 25.12 18.56 21.44

Judicial and legal 19.71 ------------------------------------ 22.10 12.08 10.95 16.90 10.75 18.46 13.80

General public buildings 8.98 ------------------------------ .60 15.02 9.41 8.46 10.86 11.98 25.93

Other 20.01 ----------------------------------------------- 14.87 21.94 15.69 24.82 14.33 13.56 15.47

Interest on general debt 97.97 --------------------------------- 95.17 21.08 28.73 48.56 12.97 98.61 11.92

General expenditure, n.e.c. 21.79 ------------------------------ 21.98 52.10 19.25 148.33 18.94 49.50 49.61

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure 6.40 --------------------------------- – – 4.42 – 6.69 – –

Debt outstanding 1 -------------------------------- 180.51 1 941.09 278.28 450.66 624.72 172.64 1 344.92 164.00

Long-term debt outstanding 1 -------------------------------- 180.51 1 941.09 278.28 450.66 624.72 172.64 1 344.92 164.00 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 1 -------------------------- 158.64 47.77 278.28 346.23 290.73 143.08 1 344.85 145.72 Utility-------------------------------------------------- – – ––––– – Other and unallocable 21.87 ---------------------------------- 1 893.33 – 104.42 333.99 29.56 .07 18.28

Long-term debt issued 28.10 ------------------------------------- 13.58 – 62.24 53.36 .52 – 44.45 Long-term debt retired 92.34 ------------------------------------- 73.60 22.91 25.11 33.40 10.34 63.83 23.37

Cash and security holdings 1 ----------------------- 530.90 204.56 368.34 530.92 764.99 325.35 1 507.63 273.34

ExhibitmCounty contribution to own retirement systems 7.53 ------- – – 5.77 – 5.35 – –

See footnotes at end of table.

64 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:20 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

TSF:GOVTS*92. 11/ 07/ 95 15:20:20 UTF:GOVTS*93. 11/ 07/ 95 15:20:20 META:GOVTS*96. 11/ 07/ 95 15:20:41

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Delaware Florida

Kent Newcastle Sussex Alachua Bay Brevard Broward Charlotte Clay

59 60 61 62 63 64 65 66 67

Population, 1990 110 ----------------------------------------- 993 441 946 113 229 181 596 126 994 398 978 1 255 488 110 975 105 986 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30

Revenue 177.40 ----------------------------------------- 390.40 194.53 645.65 529.78 590.07 732.19 954.07 436.87

General revenue 177.40 ------------------------------------------ 354.68 188.78 645.65 492.16 550.69 707.44 920.03 436.80 Intergovernmental revenue 21.28 ------------------------------ 39.74 10.18 87.66 85.60 88.78 108.47 124.99 98.51 From Federal Government – ---------------------------- 25.61 10.10 3.83 2.60 18.25 25.72 16.32 2.52 From State governments 21.28 ----------------------------- 12.89 .08 79.64 79.68 68.03 80.88 106.84 95.06 From local governments – ------------------------------ 1.24 – 4.19 3.32 2.50 1.87 1.83 .93

General revenue from own sources 156.12 ---------------------- 314.94 178.59 557.99 406.56 461.91 598.98 795.03 338.29 Taxes 44.59 ---------------------------------------------- 131.08 73.85 276.28 235.47 241.19 287.96 381.16 241.67 Property 41.20 ------------------------------------------ 108.35 48.18 247.09 158.97 203.19 247.73 294.60 226.08 General sales – ------------------------------------- – – – 44.58 – – – – Selective sales – ------------------------------------ – – 25.35 28.56 31.96 25.90 66.69 8.61 Income – ------------------------------------------- ––––––– – Other 3.39 -------------------------------------------- 22.73 25.67 3.84 3.35 6.04 14.33 19.87 6.98 Current charges 89.64 ------------------------------------- 109.31 60.48 98.54 104.75 111.17 138.86 145.53 49.41 Miscellaneous revenue 21.89 ------------------------------- 74.55 44.26 183.17 66.35 109.54 172.15 268.35 47.20

Utility and liquor store revenue – ----------------------------- – 5.76 – 37.62 39.38 24.74 34.04 .07 Insurance trust revenue – ------------------------------------ 35.71 – – – – – – –

Expenditure 179.07 -------------------------------------- 354.33 311.03 589.19 514.15 609.00 839.82 1 517.55 409.28

By character and object:

Intergovernmental – -------------------------------------- – 3.16 34.90 9.25 3.45 19.35 4.69 3.41 To State governments – -------------------------------- – – 3.73 2.39 3.07 4.46 4.44 3.41 To local governments – -------------------------------- – 3.16 31.17 6.86 .39 14.89 .25 – Current operation 126.59 --------------------------------------- 250.11 132.94 380.47 412.86 419.84 456.59 696.98 346.35 Capital outlay 30.34 ------------------------------------------ 22.07 143.72 35.36 33.99 103.55 219.38 773.20 43.76 Construction 6.93 ----------------------------------------- 16.35 138.41 18.71 13.35 91.87 151.75 734.44 24.10 Assistance and subsidies – -------------------------------- ––––––– – Interest on debt 22.13 ---------------------------------------- 70.79 31.21 138.46 58.04 82.16 144.50 42.68 15.77 Insurance benefits and repayments – ----------------------- 11.37 – – – – – – – ExhibitmSalaries and wages 38.49 ----------------------------- 131.53 51.26 247.53 245.41 245.44 226.55 418.09 219.83

General expenditure 179.07 --------------------------------------- 342.97 305.73 589.19 485.35 529.85 760.26 817.35 404.30 Current expenditure 148.72 ------------------------------------- 320.89 162.01 553.82 454.95 451.63 565.33 718.74 361.37 Intergovernmental expenditure – ------------------------ – 3.16 34.90 9.25 3.45 19.35 4.69 3.41 Capital outlay 30.34 ------------------------------------------ 22.07 143.72 35.36 30.40 78.21 194.93 98.61 42.93

General expenditure by function: Education services: Education – ------------------------------------------- ––––––– – Elementary and secondary education – ---------------- ––––––– – Higher education – ---------------------------------- ––––––– –

Libraries 1.50 -------------------------------------------- 9.71 10.62 31.17 5.57 23.79 20.72 11.74 10.02

Social services and income maintenance:

Public welfare – --------------------------------------- 1.66 1.04 3.08 1.31 8.87 13.57 24.19 11.23

Hospitals – -------------------------------------------- – – – 6.86 – – – –

Health – ---------------------------------------------- 9.99 19.09 5.23 16.27 24.79 5.44 55.75 20.65

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways .34 ------------------------------------------- 3.90 1.94 37.29 74.32 71.03 47.50 193.32 78.78

Capital outlay – ------------------------------------- – .01 13.24 18.50 4.84 28.15 11.11 12.14

Air transportation – ------------------------------------ 5.84 .66 – 1.07 8.49 57.27 29.17 –

Parking facilities – ------------------------------------- – – – – – 5.37 – –

Other – ----------------------------------------------- – – – – – 1.09 – –

Public safety:

Police protection 1.80 ------------------------------------- 54.24 1.63 74.65 49.07 41.44 81.55 88.31 81.78

Fire protection 10.00 --------------------------------------- 2.87 3.64 17.04 4.97 14.76 10.07 37.58 18.94

Correction – ------------------------------------------- – – 55.39 42.64 24.07 67.11 24.84 15.40

Protective inspection and regulation 3.63 ------------------- 4.67 1.44 4.17 5.12 4.73 5.14 23.32 16.05

Environment and housing:

Natural resources – ------------------------------------ 15.57 1.58 11.48 1.24 22.70 14.13 2.46 .39

Sewerage 78.78 ------------------------------------------- 65.51 153.58 – 46.75 – 44.29 – –

Capital outlay 27.30 ------------------------------------- 5.14 130.40 – 8.24 – 27.56 – –

Solid waste management 7.82 ----------------------------- – 17.62 41.25 79.10 63.58 37.17 81.31 40.82

Parks and recreation 4.56 --------------------------------- 24.18 – 7.82 6.49 37.81 38.65 64.62 9.91

Housing and community development 3.62 ------------------ 27.44 9.80 – – 4.92 12.40 .39 .92

Government administration:

Financial administration 13.20 ------------------------------- 11.37 13.84 36.89 24.65 28.90 33.46 55.21 11.94

Judicial and legal 5.39 ------------------------------------ 10.70 5.31 37.43 23.23 32.53 40.47 28.47 22.34

General public buildings 4.18 ------------------------------ 4.82 7.62 – – – 33.43 – –

Other 8.05 ----------------------------------------------- 15.42 11.81 8.84 15.80 10.38 7.72 11.36 13.64

Interest on general debt 22.13 --------------------------------- 70.79 29.32 138.46 51.98 57.95 135.96 42.62 15.77

General expenditure, n.e.c. 14.06 ------------------------------ 4.31 15.16 79.00 28.92 49.11 47.75 42.69 35.71

Utility and liquor store expenditure – -------------------------- – 5.31 – 28.80 79.15 79.56 700.20 4.98 Insurance trust expenditure – --------------------------------- 11.37 – – – – – – –

Debt outstanding 306.80 -------------------------------- 918.86 731.78 1 919.79 772.71 970.02 1 942.69 1 409.92 188.51

Long-term debt outstanding 306.80 -------------------------------- 918.86 725.43 1 919.79 772.71 969.65 1 942.69 1 409.92 188.51 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 152.04 -------------------------- 683.01 232.71 1 695.78 72.13 310.56 1 084.75 256.32 50.52 Utility – -------------------------------------------------- – 43.90 – 78.23 320.92 161.52 – – Other and unallocable 154.77 ---------------------------------- 235.85 448.82 224.01 622.35 338.17 696.43 1 153.60 137.99

Long-term debt issued 51.71 ------------------------------------- 16.51 245.73 .89 – 90.72 176.85 931.88 – Long-term debt retired 42.33 ------------------------------------- 27.71 12.49 25.55 56.37 148.05 78.60 55.60 8.59

Cash and security holdings 231.65 ----------------------- 1 024.56 357.89 1 948.78 318.15 801.02 1 571.65 1 336.66 228.39

ExhibitmCounty contribution to own retirement systems – ------- 9.78 – – – – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 65
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:20 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

TSF:GOVTS*92. 11/ 07/ 95 15:20:20 UTF:GOVTS*93. 11/ 07/ 95 15:20:20 META:GOVTS*96. 11/ 07/ 95 15:20:41

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

FloridamCon.

Collier

Metropolitan

Dade Escambia Hernando Hillsborough Lake Lee Leon

68 69 70 71 72 73 74 75

Population, 1990 152 ----------------------------------------- 099 1 937 094 262 798 101 115 834 054 152 104 335 113 192 493 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30

Revenue 1 ----------------------------------------- 209.50 1 580.25 589.05 847.64 1 228.94 492.62 957.10 455.13

General revenue 1 ------------------------------------------ 075.75 1 503.89 588.51 798.07 1 148.61 492.62 899.84 455.13 Intergovernmental revenue 186.85 ------------------------------ 228.09 108.57 67.69 255.37 77.43 123.16 77.53 From Federal Government 56.65 ---------------------------- 96.93 25.24 .63 35.44 11.99 26.46 8.94 From State governments 129.33 ----------------------------- 130.60 79.20 67.05 181.49 64.17 94.31 67.38 From local governments .86 ------------------------------ .56 4.12 – 38.45 1.28 2.38 1.21

General revenue from own sources 888.91 ---------------------- 1 275.80 479.95 730.39 893.24 415.19 776.68 377.60 Taxes 491.21 ---------------------------------------------- 456.47 195.45 304.44 357.44 223.50 362.07 253.78 Property 418.60 ------------------------------------------ 352.06 141.29 264.24 316.40 135.16 297.31 172.63 General sales – ------------------------------------- – – – – 37.11 – 45.21 Selective sales 38.45 ------------------------------------ 83.42 52.97 27.14 28.22 39.96 48.02 31.72 Income – ------------------------------------------- – ––––– – Other 34.17 -------------------------------------------- 20.99 1.19 13.05 12.82 11.28 16.73 4.22 Current charges 132.71 ------------------------------------- 637.25 174.65 58.51 372.87 65.54 238.40 63.68 Miscellaneous revenue 264.99 ------------------------------- 182.08 109.85 367.44 162.92 126.14 176.22 60.14

Utility and liquor store revenue 133.74 ----------------------------- 76.36 .54 49.57 80.33 – 57.26 – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 1 -------------------------------------- 258.93 1 547.01 576.60 1 046.68 1 350.83 607.91 931.12 440.57

By character and object:

Intergovernmental 6.31 -------------------------------------- 6.53 2.15 3.99 28.76 2.92 5.11 3.18 To State governments 6.31 -------------------------------- 5.31 2.13 3.99 4.77 2.04 4.48 2.60 To local governments – -------------------------------- 1.22 .02 – 23.99 .88 .63 .58 Current operation 754.71 --------------------------------------- 1 161.56 476.32 398.98 863.66 343.78 570.48 301.91 Capital outlay 392.19 ------------------------------------------ 214.33 20.75 149.73 264.69 193.00 265.50 88.27 Construction 368.18 ----------------------------------------- 141.51 11.73 88.43 205.88 150.07 223.28 64.61 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 105.73 ---------------------------------------- 164.59 77.38 493.98 193.72 68.21 90.02 47.22 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 457.70 ----------------------------- 514.69 283.46 253.21 368.32 214.57 288.75 187.78

General expenditure 925.00 --------------------------------------- 1 390.14 562.92 983.78 1 205.12 607.91 807.91 440.57 Current expenditure 744.83 ------------------------------------- 1 211.96 542.55 856.04 995.60 414.91 607.03 352.30 Intergovernmental expenditure 6.31 ------------------------ 6.53 2.15 3.99 28.76 2.92 5.11 3.18 Capital outlay 180.17 ------------------------------------------ 178.18 20.38 127.75 209.53 193.00 200.88 88.27

General expenditure by function: Education services: Education – ------------------------------------------- – – – .36 – – – Elementary and secondary education – ---------------- – – – .36 – – –

Higher education – ---------------------------------- – ––––– –

Libraries 30.51 -------------------------------------------- 15.93 3.43 10.51 13.93 1.49 22.72 23.24

Social services and income maintenance:

Public welfare 15.38 --------------------------------------- 17.13 16.29 2.33 47.43 7.86 12.49 4.32

Hospitals .14 -------------------------------------------- 275.80 62.71 – 300.91 11.73 – –

Health 39.07 ---------------------------------------------- 5.59 17.13 26.37 5.04 17.07 36.17 8.25

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 112.10 ------------------------------------------- 34.19 25.93 99.10 90.64 62.57 149.04 32.95

Capital outlay 56.66 ------------------------------------- 17.92 2.77 62.90 53.29 34.10 92.92 9.49

Air transportation 2.55 ------------------------------------ 163.00 – 10.19 131.70 – 44.24 –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- 44.86 – 2.21 17.50 – 25.95 –

Public safety:

Police protection 167.29 ------------------------------------- 122.74 73.45 81.96 80.56 53.08 66.08 48.30

Fire protection 7.69 --------------------------------------- 51.20 6.66 40.01 22.49 12.99 2.04 10.37

Correction 65.77 ------------------------------------------- 77.64 54.37 19.17 59.09 188.26 21.66 73.65

Protective inspection and regulation 34.21 ------------------- 8.46 – 15.95 7.10 5.92 13.43 3.69

Environment and housing:

Natural resources 48.23 ------------------------------------ 1.93 2.13 .52 13.69 11.09 18.36 12.75

Sewerage – ------------------------------------------- 70.40 – – – – – –

Capital outlay – ------------------------------------- 29.26 – – – – – –

Solid waste management 80.15 ----------------------------- 76.82 38.68 49.34 31.83 66.50 43.54 19.80

Parks and recreation 33.23 --------------------------------- 36.72 7.31 10.32 35.50 6.69 85.24 7.26

Housing and community development 18.11 ------------------ 49.34 19.60 – 12.03 5.46 11.04 .01

Government administration:

Financial administration 51.55 ------------------------------- 19.56 41.90 60.51 46.76 27.68 60.65 35.60

Judicial and legal 43.64 ------------------------------------ 55.18 28.97 11.85 50.56 20.02 32.34 28.92

General public buildings – ------------------------------ 1.26 – – 6.49 – – –

Other 22.04 ----------------------------------------------- 7.53 5.21 14.86 17.75 15.85 29.00 9.93

Interest on general debt 56.65 --------------------------------- 157.44 77.38 483.39 154.07 68.21 79.12 47.22

General expenditure, n.e.c. 96.69 ------------------------------ 97.43 81.77 45.20 59.68 25.43 54.79 74.31

Utility and liquor store expenditure 333.93 -------------------------- 156.87 13.68 62.90 145.70 – 123.21 – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 1 -------------------------------- 372.77 2 496.97 967.30 6 893.81 2 489.48 841.52 2 440.11 679.97

Long-term debt outstanding 1 -------------------------------- 357.25 2 493.15 966.20 6 893.81 2 489.48 841.52 2 440.11 679.97 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 254.57 -------------------------- 1 068.22 636.50 3 066.27 714.89 601.96 430.75 276.75 Utility 573.51 -------------------------------------------------- 193.61 – – 575.20 – 135.36 – Other and unallocable 529.17 ---------------------------------- 1 231.32 329.70 3 827.54 1 199.39 239.57 1 874.00 403.22

Long-term debt issued 28.93 ------------------------------------- 201.81 14.08 – 416.56 2.62 957.33 176.34 Long-term debt retired 57.60 ------------------------------------- 104.84 15.14 11.70 427.05 13.69 235.86 86.56

Cash and security holdings 1 ----------------------- 294.04 1 739.39 772.30 3 456.57 1 645.80 872.94 2 034.08 529.12

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

66 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:20 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

TSF:GOVTS*92. 11/ 07/ 95 15:20:20 UTF:GOVTS*93. 11/ 07/ 95 15:20:20 META:GOVTS*96. 11/ 07/ 95 15:20:41

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

FloridamCon.

Manatee Marion Martin Okaloosa Orange Osceola Palm Beach Pasco Pinellas

76 77 78 79 80 81 82 83 84

Population, 1990 211 ----------------------------------------- 707 194 833 100 900 143 776 677 491 107 728 863 518 281 131 851 659 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30

Revenue 1 ----------------------------------------- 022.10 452.70 1 039.18 497.00 1 005.02 771.93 832.57 641.63 639.57

General revenue 940.55 ------------------------------------------ 452.70 990.18 435.52 986.75 771.93 807.57 565.51 594.29 Intergovernmental revenue 107.98 ------------------------------ 92.85 121.79 90.54 151.33 107.24 97.69 86.52 79.33 From Federal Government 19.54 ---------------------------- 9.47 5.17 15.67 20.98 1.34 11.45 17.62 8.36 From State governments 81.80 ----------------------------- 83.36 107.44 74.15 125.84 102.68 77.68 68.66 62.11 From local governments 6.64 ------------------------------ .03 9.18 .72 4.51 3.22 8.56 .24 8.86

General revenue from own sources 832.58 ---------------------- 359.84 868.38 344.98 835.41 664.68 709.88 478.98 514.96 Taxes 384.90 ---------------------------------------------- 218.28 515.46 160.53 453.92 454.62 396.67 263.43 308.85 Property 261.30 ------------------------------------------ 175.86 469.95 92.09 348.42 235.61 310.40 234.24 223.90 General sales 72.10 ------------------------------------- – – 37.39 – 66.66 – – 45.24 Selective sales 40.33 ------------------------------------ 35.86 30.20 26.15 88.63 132.61 70.21 22.40 31.30 Income – ------------------------------------------- ––––––– – Other 11.17 -------------------------------------------- 6.56 15.31 4.90 16.87 19.73 16.06 6.79 8.42 Current charges 234.02 ------------------------------------- 47.68 113.86 101.12 146.23 90.01 128.90 83.70 127.53 Miscellaneous revenue 213.65 ------------------------------- 93.88 239.07 83.33 235.27 120.05 184.30 131.85 78.58

Utility and liquor store revenue 81.55 ----------------------------- – 49.00 61.48 18.27 – 25.00 76.12 45.28 Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 938.35 -------------------------------------- 459.98 1 050.35 522.47 999.52 699.78 919.09 803.61 589.24

By character and object:

Intergovernmental 3.94 -------------------------------------- 2.68 7.27 1.86 18.85 4.13 17.68 3.64 26.99 To State governments 3.94 -------------------------------- 2.65 7.09 1.38 2.30 3.56 4.68 3.53 2.59 To local governments – -------------------------------- .03 .19 .48 16.55 .58 13.00 .10 24.40 Current operation 658.10 --------------------------------------- 337.60 705.43 306.44 610.12 515.72 524.59 407.99 406.29 Capital outlay 163.09 ------------------------------------------ 90.90 181.17 196.86 181.45 141.53 287.10 313.69 103.80 Construction 159.60 ----------------------------------------- 45.53 136.52 183.49 155.26 118.05 243.98 269.47 74.06 Assistance and subsidies – -------------------------------- ––––––– – Interest on debt 113.21 ---------------------------------------- 28.80 156.47 17.30 189.09 38.39 89.73 78.29 52.16 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 389.08 ----------------------------- 218.08 310.90 171.90 279.73 306.74 252.34 237.96 88.42

General expenditure 717.60 --------------------------------------- 459.98 984.28 416.69 965.18 699.78 838.60 688.60 534.86 Current expenditure 698.74 ------------------------------------- 369.09 834.35 295.63 796.01 558.25 593.76 415.50 455.00 Intergovernmental expenditure 3.94 ------------------------ 2.68 7.27 1.86 18.85 4.13 17.68 3.64 26.99 Capital outlay 18.87 ------------------------------------------ 90.90 149.93 121.06 169.16 141.53 244.83 273.10 79.85

General expenditure by function: Education services: Education – ------------------------------------------- – – – – – 4.33 – – Elementary and secondary education – ---------------- – – – – – 4.33 – – Higher education – ---------------------------------- ––––––– –

Libraries 13.41 -------------------------------------------- 4.03 15.86 – 16.02 15.89 19.99 29.13 3.11

Social services and income maintenance:

Public welfare 3.42 --------------------------------------- 7.75 20.23 7.12 34.98 18.48 25.73 9.10 24.98

Hospitals – -------------------------------------------- .15 – – – – – – –

Health 61.58 ---------------------------------------------- 29.20 46.60 12.03 3.95 17.18 17.12 18.81 25.91

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 67.77 ------------------------------------------- 72.06 119.26 98.79 102.10 170.51 96.76 96.97 51.10

Capital outlay 1.16 ------------------------------------- 38.37 67.80 65.50 61.74 122.52 72.53 73.73 34.34

Air transportation – ------------------------------------ 3.81 – 27.88 – – 56.14 – 4.88

Parking facilities – ------------------------------------- – – – – – .42 – –

Other 13.13 ----------------------------------------------- – – – 7.46 – .32 – –

Public safety:

Police protection 94.76 ------------------------------------- 74.90 114.00 43.27 90.63 100.44 82.52 66.00 70.49

Fire protection .18 --------------------------------------- 17.11 39.98 7.48 67.90 29.47 51.67 18.53 13.85

Correction 39.95 ------------------------------------------- 49.96 74.44 45.23 131.99 40.33 140.65 56.44 31.67

Protective inspection and regulation – ------------------- 8.44 14.97 – 7.77 7.82 2.36 8.75 3.58

Environment and housing:

Natural resources 4.03 ------------------------------------ 2.43 6.56 1.10 2.79 2.68 5.46 1.70 15.68

Sewerage 46.65 ------------------------------------------- – – – 56.52 – 6.23 – 26.04

Capital outlay – ------------------------------------- – – – 19.72 – .10 – 7.42

Solid waste management 77.53 ----------------------------- 14.35 87.46 44.34 54.20 21.77 .18 157.70 26.94

Parks and recreation 33.28 --------------------------------- 25.36 83.75 8.73 43.03 16.17 42.25 41.35 13.19

Housing and community development .12 ------------------ 2.28 – 3.25 9.13 – 5.40 .11 4.99

Government administration:

Financial administration 40.44 ------------------------------- 30.81 75.01 27.63 38.77 51.68 35.86 33.94 30.40

Judicial and legal 23.37 ------------------------------------ 16.41 38.14 19.31 34.76 37.83 61.06 22.99 42.46

General public buildings – ------------------------------ – – – 25.71 – 24.05 – 17.72

Other 27.23 ----------------------------------------------- 17.28 21.59 5.77 28.48 13.26 14.43 6.95 31.01

Interest on general debt 90.71 --------------------------------- 28.80 153.94 17.30 178.16 38.39 86.63 56.80 49.73

General expenditure, n.e.c. 80.07 ------------------------------ 54.84 72.50 47.48 30.83 117.88 59.04 63.33 47.12

Utility and liquor store expenditure 220.74 -------------------------- – 66.07 105.78 34.34 – 80.50 115.01 54.38 Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 1 -------------------------------- 939.22 595.15 2 666.15 1 080.31 2 713.66 632.70 1 286.78 1 281.01 656.05

Long-term debt outstanding 1 -------------------------------- 935.16 595.15 2 666.15 1 080.31 2 691.51 632.70 1 286.78 1 281.01 656.05 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 725.40 -------------------------- 246.08 1 932.22 155.26 1 833.54 226.19 411.82 112.88 291.74 Utility 373.15 -------------------------------------------------- – 40.80 – 129.61 – 134.31 354.66 43.00 Other and unallocable 836.60 ---------------------------------- 349.07 693.13 925.06 728.37 406.51 740.65 813.47 321.31

Long-term debt issued 793.73 ------------------------------------- 126.34 99.11 568.52 250.71 4.36 111.66 – 193.97 Long-term debt retired 745.47 ------------------------------------- 11.24 40.86 27.55 112.03 11.60 151.91 23.92 298.84

Cash and security holdings 1 ----------------------- 586.43 604.14 2 541.10 874.60 2 476.56 838.74 1 125.03 904.30 673.89

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 67
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:20 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

TSF:GOVTS*92. 11/ 07/ 95 15:20:20 UTF:GOVTS*93. 11/ 07/ 95 15:20:20 META:GOVTS*96. 11/ 07/ 95 15:20:41

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

FloridamCon. Georgia

Polk St. Lucie Sarasota Seminole Volusia Bibb Chatham

85 86 87 88 89 90 91

Population, 1990 405 ----------------------------------------- 382 150 171 277 776 287 529 370 712 149 967 216 935 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 9/ 30 9/ 30 9/ 30 12/ 31

Revenue 555.30 ----------------------------------------- 903.21 790.73 477.70 589.59 518.16 685.71

General revenue 539.31 ------------------------------------------ 842.03 731.29 441.89 581.36 501.68 657.97 Intergovernmental revenue 118.86 ------------------------------ 115.65 103.16 77.24 93.56 72.56 106.48 From Federal Government 18.46 ---------------------------- 5.80 16.21 9.94 26.86 4.93 1.75 From State governments 84.68 ----------------------------- 104.71 84.92 62.08 66.69 61.57 94.01 From local governments 15.72 ------------------------------ 5.15 2.02 5.22 .02 6.06 10.72

General revenue from own sources 420.45 ---------------------- 726.37 628.14 364.65 487.80 429.11 551.49 Taxes 205.65 ---------------------------------------------- 451.32 315.77 236.54 259.09 365.37 471.06 Property 172.82 ------------------------------------------ 404.53 187.27 208.06 191.98 220.67 205.18 General sales – ------------------------------------- – 48.56 – – 126.71 244.59 Selective sales 26.01 ------------------------------------ 17.32 70.17 19.49 61.17 14.35 12.41 Income – ------------------------------------------- ––––– – Other 6.81 -------------------------------------------- 29.47 9.78 9.00 5.95 3.64 8.88 Current charges 125.40 ------------------------------------- 85.70 85.77 56.64 113.73 19.14 8.74 Miscellaneous revenue 89.41 ------------------------------- 189.35 226.59 71.47 114.98 44.60 71.69

Utility and liquor store revenue 15.99 ----------------------------- 61.18 59.44 35.81 8.23 – 14.35 Insurance trust revenue – ------------------------------------ – – – – 16.48 13.38

Expenditure 555.94 -------------------------------------- 960.35 768.84 476.05 593.63 498.41 619.98

By character and object:

Intergovernmental 3.02 -------------------------------------- 6.63 2.82 3.63 3.87 151.46 124.64 To State governments 2.60 -------------------------------- 6.10 2.82 3.14 2.89 – .69 To local governments .41 -------------------------------- .53 – .49 .97 151.46 123.95 Current operation 465.68 --------------------------------------- 567.74 550.05 336.05 412.19 294.88 322.60 Capital outlay 45.34 ------------------------------------------ 216.12 156.36 93.26 98.25 30.67 154.25 Construction 35.74 ----------------------------------------- 115.51 150.56 62.21 49.21 20.82 99.67 Assistance and subsidies – -------------------------------- ––––– – Interest on debt 41.89 ---------------------------------------- 169.86 59.60 43.11 79.32 16.45 12.16 Insurance benefits and repayments – ----------------------- – – – – 4.95 6.33 ExhibitmSalaries and wages 265.31 ----------------------------- 188.98 268.39 193.94 214.08 128.46 180.95

General expenditure 531.54 --------------------------------------- 886.21 623.69 435.55 572.57 493.46 570.99 Current expenditure 497.18 ------------------------------------- 711.15 537.12 362.10 480.28 462.79 425.79 Intergovernmental expenditure 3.02 ------------------------ 6.63 2.82 3.63 3.87 151.46 124.64 Capital outlay 34.36 ------------------------------------------ 175.06 86.57 73.45 92.30 30.67 145.20

General expenditure by function: Education services: Education – ------------------------------------------- ––––– – Elementary and secondary education – ---------------- ––––– – Higher education – ---------------------------------- ––––– –

Libraries .19 -------------------------------------------- 19.14 13.17 12.16 18.14 11.04 14.76

Social services and income maintenance:

Public welfare 14.02 --------------------------------------- 10.21 8.73 1.05 8.80 7.97 5.08

Hospitals 89.57 -------------------------------------------- – – – 1.34 30.01 7.88

Health 42.33 ---------------------------------------------- 36.21 25.93 11.49 16.43 62.07 82.70

Other – ----------------------------------------------- ––––– –

Transportation:

Highways 53.78 ------------------------------------------- 87.97 104.93 89.43 68.42 25.65 76.15

Capital outlay 3.71 ------------------------------------- 53.93 59.08 50.87 36.82 1.66 57.35

Air transportation – ------------------------------------ 40.87 – – 30.13 – –

Parking facilities – ------------------------------------- ––––– –

Other – ----------------------------------------------- 2.48 – 1.07 .99 1.60 –

Public safety:

Police protection 64.93 ------------------------------------- 106.19 71.29 57.60 62.31 39.32 43.48

Fire protection 15.97 --------------------------------------- 84.74 38.33 29.17 12.44 19.66 –

Correction 39.45 ------------------------------------------- 63.05 26.55 28.33 47.84 38.00 90.58

Protective inspection and regulation 7.94 ------------------- 5.01 11.17 9.03 5.75 – 2.38

Environment and housing:

Natural resources 9.95 ------------------------------------ 4.24 27.48 3.75 3.93 1.11 –

Sewerage – ------------------------------------------- .25 – – – – 6.85

Capital outlay – ------------------------------------- – – – – – .69

Solid waste management 31.38 ----------------------------- 63.48 65.28 29.60 41.30 8.28 1.40

Parks and recreation 8.19 --------------------------------- 51.34 55.45 6.78 40.65 8.02 3.95

Housing and community development 11.67 ------------------ – 4.83 4.16 8.92 3.07 .42

Government administration:

Financial administration 34.27 ------------------------------- 42.45 44.27 35.47 23.65 18.42 19.90

Judicial and legal 24.13 ------------------------------------ 50.48 26.09 32.44 33.58 45.67 26.76

General public buildings – ------------------------------ – – – – 18.42 21.40

Other 8.76 ----------------------------------------------- 15.86 12.63 9.15 9.39 20.50 7.18

Interest on general debt 41.89 --------------------------------- 169.86 38.16 41.63 79.32 16.45 12.16

General expenditure, n.e.c. 33.10 ------------------------------ 32.35 49.40 33.24 59.24 118.21 147.94

Utility and liquor store expenditure 24.40 -------------------------- 74.14 145.14 40.50 21.06 – 42.66 Insurance trust expenditure – --------------------------------- – – – – 4.95 6.33

Debt outstanding 650.89 -------------------------------- 2 747.79 885.79 611.54 1 276.85 182.74 195.87

Long-term debt outstanding 650.89 -------------------------------- 2 747.79 885.60 607.35 1 276.64 182.74 195.87 Education – ---------------------------------------------- – – – – 69.48 – Public debt for private purposes 441.68 -------------------------- 1 897.37 307.65 105.44 854.39 40.28 29.21 Utility-------------------------------------------------- – – 304.34 16.26 – – – Other and unallocable 209.21 ---------------------------------- 850.42 273.60 485.65 422.25 72.98 166.66

Long-term debt issued 83.64 ------------------------------------- 395.62 54.34 12.20 158.38 2.49 169.64 Long-term debt retired 31.22 ------------------------------------- 74.35 20.18 20.60 5.45 21.81 11.11

Cash and security holdings 736.39 ----------------------- 2 299.61 990.66 473.63 1 207.90 297.81 700.57

ExhibitmCounty contribution to own retirement systems – ------- – – – – 13.89 6.03

See footnotes at end of table.

68 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:20 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

TSF:GOVTS*92. 11/ 07/ 95 15:20:20 UTF:GOVTS*93. 11/ 07/ 95 15:20:20 META:GOVTS*96. 11/ 07/ 95 15:20:41

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

GeorgiamCon. Hawaii

Clayton Cobb De Kalb Dougherty Fulton Gwinnett Richmond Hawaii Maui

92 93 94 95 96 97 98 99 100

Population, 1990 182 ----------------------------------------- 052 447 745 545 837 96 311 648 951 352 910 189 719 120 317 100 374 Date of end of fiscal year 6/ 30 ---------------------------------- 9/ 30 12/ 31 6/ 30 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 472.43 ----------------------------------------- 737.40 866.37 570.59 1 049.72 914.45 655.58 1 281.10 1 664.61

General revenue 472.43 ------------------------------------------ 629.20 761.77 570.59 991.03 785.38 620.67 1 176.83 1 513.08 Intergovernmental revenue 68.19 ------------------------------ 84.13 60.77 112.77 66.35 64.26 80.60 398.71 344.65 From Federal Government 1.99 ---------------------------- 13.05 10.34 .91 8.33 12.33 3.71 151.64 66.07 From State governments 66.20 ----------------------------- 45.01 42.49 103.61 53.92 51.93 71.14 247.06 278.58 From local governments – ------------------------------ 26.06 7.94 8.24 4.10 – 5.76 – –

General revenue from own sources 404.24 ---------------------- 545.07 701.00 457.82 924.68 721.12 540.07 778.13 1 168.43 Taxes 325.10 ---------------------------------------------- 359.97 510.57 367.16 777.13 547.34 370.18 674.09 793.92 Property 275.30 ------------------------------------------ 248.01 333.88 128.93 446.39 368.86 96.57 564.53 666.54 General sales – ------------------------------------- 52.26 114.97 227.24 301.29 122.82 217.49 – – Selective sales 28.03 ------------------------------------ 33.91 36.66 9.52 12.32 24.67 41.81 65.26 68.59 Income – ------------------------------------------- ––––––– – Other 21.77 -------------------------------------------- 25.79 25.06 1.47 17.13 30.98 14.31 44.31 58.79 Current charges 11.61 ------------------------------------- 94.42 133.78 42.87 79.76 76.40 60.28 28.08 145.65 Miscellaneous revenue 67.52 ------------------------------- 90.67 56.65 47.78 67.79 97.38 109.60 75.96 228.86

Utility and liquor store revenue – ----------------------------- 108.20 46.17 – 13.45 129.07 30.41 104.27 151.53 Insurance trust revenue – ------------------------------------ – 58.43 – 45.24 – 4.50 – –

Expenditure 521.06 -------------------------------------- 726.76 846.60 487.64 993.23 927.98 560.43 1 421.74 1 559.76

By character and object:

Intergovernmental 20.42 -------------------------------------- 29.26 179.83 108.51 381.58 30.76 40.49 – – To State governments – -------------------------------- .51 2.78 – – – 14.64 – – To local governments 20.42 -------------------------------- 28.75 177.05 108.51 381.58 30.76 25.85 – – Current operation 402.99 --------------------------------------- 517.94 511.37 263.73 424.82 481.15 350.57 974.38 981.66 Capital outlay 66.94 ------------------------------------------ 136.22 111.61 100.82 108.77 326.91 105.53 392.68 498.67 Construction 29.74 ----------------------------------------- 82.47 103.84 95.59 96.71 258.68 67.72 356.87 424.31 Assistance and subsidies – -------------------------------- ––––––– – Interest on debt 30.71 ---------------------------------------- 43.34 27.01 14.58 55.28 89.16 61.52 54.68 79.42 Insurance benefits and repayments – ----------------------- – 16.77 – 22.77 – 2.32 – – ExhibitmSalaries and wages 234.70 ----------------------------- 216.46 304.72 147.96 218.27 235.67 183.12 453.91 457.29

General expenditure 521.06 --------------------------------------- 606.75 763.80 487.64 961.23 775.37 531.45 1 324.33 1 450.90 Current expenditure 454.12 ------------------------------------- 497.65 677.64 386.82 853.48 483.93 434.02 931.73 952.23 Intergovernmental expenditure 20.42 ------------------------ 29.26 179.83 108.51 381.58 30.76 40.49 – – Capital outlay 66.94 ------------------------------------------ 109.10 86.17 100.82 107.75 291.44 97.43 392.60 498.67

General expenditure by function: Education services: Education – ------------------------------------------- – .04 – – – – 2.18 – Elementary and secondary education – ---------------- – – – – – – 2.18 – Higher education – ---------------------------------- – .04 – – – – – –

Libraries 10.56 -------------------------------------------- 15.35 25.28 15.69 25.99 47.85 6.46 – –

Social services and income maintenance:

Public welfare 8.74 --------------------------------------- 12.90 2.86 3.37 14.36 11.92 1.84 – 114.62

Hospitals – -------------------------------------------- 6.48 49.12 19.82 134.98 7.09 23.63 – –

Health 53.86 ---------------------------------------------- 29.97 74.85 105.32 55.70 13.52 64.79 36.69 2.43

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 30.13 ------------------------------------------- 98.63 36.50 53.99 9.31 184.57 76.42 72.70 149.93

Capital outlay 11.99 ------------------------------------- 52.72 5.59 40.49 5.84 159.94 52.20 22.76 82.15

Air transportation – ------------------------------------ – 2.51 – 1.96 6.69 – – –

Parking facilities – ------------------------------------- – – – – – – 1.12 –

Other – ----------------------------------------------- – 114.97 – 162.50 – – – –

Public safety:

Police protection 79.15 ------------------------------------- 58.88 77.44 30.72 27.64 58.51 45.29 198.76 160.31

Fire protection 53.35 --------------------------------------- 57.95 44.70 9.51 17.62 73.31 28.70 70.77 96.77

Correction 53.78 ------------------------------------------- 6.45 33.31 51.96 41.90 33.41 28.64 – –

Protective inspection and regulation 6.73 ------------------- 4.02 2.08 1.13 2.08 3.21 4.23 15.49 9.85

Environment and housing:

Natural resources .59 ------------------------------------ – 1.23 .78 .60 .02 .73 2.32 28.55

Sewerage – ------------------------------------------- 79.85 76.28 – 74.29 69.34 35.59 314.59 172.13

Capital outlay – ------------------------------------- 26.43 31.10 – 55.15 35.47 28.24 296.61 105.12

Solid waste management 7.37 ----------------------------- 9.86 45.55 7.82 11.71 .13 9.72 34.61 36.30

Parks and recreation 10.31 --------------------------------- 25.14 35.50 3.32 16.49 44.53 19.47 101.58 230.84

Housing and community development 1.25 ------------------ 5.84 6.92 16.06 2.76 – – 86.52 85.63

Government administration:

Financial administration 40.60 ------------------------------- 19.45 24.36 8.37 17.87 22.87 14.29 37.07 56.85

Judicial and legal 45.67 ------------------------------------ 42.73 39.77 28.75 75.03 28.15 27.95 39.57 36.52

General public buildings 20.35 ------------------------------ 12.28 13.96 9.14 16.87 57.73 7.85 12.08 47.83

Other 21.88 ----------------------------------------------- 63.95 9.26 6.90 10.80 51.17 22.34 55.51 47.90

Interest on general debt 30.71 --------------------------------- 15.08 14.27 14.58 55.28 34.92 56.62 51.74 70.14

General expenditure, n.e.c. 46.03 ------------------------------ 41.94 33.06 100.40 185.53 26.43 56.87 191.05 104.30

Utility and liquor store expenditure – -------------------------- 120.01 66.02 – 9.23 152.61 26.66 97.41 108.85 Insurance trust expenditure – --------------------------------- – 16.77 – 22.77 – 2.32 – –

Debt outstanding 531.84 -------------------------------- 680.09 531.57 176.99 804.97 1 315.06 972.83 937.42 1 483.60

Long-term debt outstanding 447.59 -------------------------------- 601.92 531.57 176.99 804.97 1 315.06 972.83 937.42 1 483.60 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 369.02 -------------------------- 49.00 37.23 9.51 119.20 68.58 752.07 – 62.17 Utility – -------------------------------------------------- 413.99 175.03 – – 590.05 127.67 53.85 481.82 Other and unallocable 78.58 ---------------------------------- 138.93 319.30 167.48 685.78 656.43 93.09 883.57 939.62

Long-term debt issued 40.81 ------------------------------------- – 171.34 – 112.51 280.39 57.53 116.36 361.40 Long-term debt retired 14.23 ------------------------------------- 23.89 23.08 55.58 134.75 283.13 39.60 29.88 40.33

Cash and security holdings 453.72 ----------------------- 745.54 1 042.16 502.75 1 047.61 1 016.59 1 178.70 895.26 1 977.76

ExhibitmCounty contribution to own retirement systems – ------- – 27.22 – 27.11 – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 69
TIPSII [UPF] L9COMU GOVTS 68137212 11/ 07/ 95 3:22 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

TSF:GOVTS*92. 11/ 07/ 95 15:21:40 UTF:GOVTS*93. 11/ 07/ 95 15:21:41 META:GOVTS*96. 11/ 07/ 95 15:22:02

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Illinois

IdahomAda Champaign Cook Du Page Kane Lake La Salle McHenry

101 102 103 104 105 106 107 108

Population, 1990 205 ----------------------------------------- 775 173 025 5 105 067 781 666 317 471 516 418 106 913 183 241 Date of end of fiscal year 9/ 30 ---------------------------------- 11/ 30 12/ 6 11/ 30 11/ 30 6/ 30 11/ 30 11/ 30

Revenue 215.26 ----------------------------------------- 186.15 316.23 327.14 181.28 292.77 193.23 247.44

General revenue 215.26 ------------------------------------------ 186.15 281.67 325.18 181.28 263.78 193.23 247.44 Intergovernmental revenue 42.12 ------------------------------ 83.29 53.61 56.76 68.33 58.26 58.12 91.15 From Federal Government .74 ---------------------------- 5.12 2.99 10.03 10.60 – 1.30 1.04 From State governments 35.55 ----------------------------- 65.67 50.02 45.42 55.65 57.22 48.87 89.71 From local governments 5.83 ------------------------------ 12.50 .60 1.31 2.08 1.03 7.95 .40

General revenue from own sources 173.14 ---------------------- 102.86 228.06 268.42 112.95 205.52 135.11 156.29 Taxes 94.90 ---------------------------------------------- 51.01 171.94 170.38 65.74 144.70 87.40 124.54 Property 87.71 ------------------------------------------ 47.10 136.48 116.44 63.42 113.89 69.78 109.57 General sales – ------------------------------------- – .89 30.60 – 27.53 16.71 – Selective sales – ------------------------------------ .39 32.67 18.89 – – – 2.84 Income – ------------------------------------------- – ––––– – Other 7.20 -------------------------------------------- 3.53 1.90 4.45 2.31 3.28 .91 12.13 Current charges 59.03 ------------------------------------- 41.40 42.16 53.25 29.80 39.49 34.50 19.44 Miscellaneous revenue 19.21 ------------------------------- 10.45 13.96 44.80 17.41 21.34 13.21 12.30

Utility and liquor store revenue – ----------------------------- – – 1.96 – 28.99 – – Insurance trust revenue – ------------------------------------ – 34.56 – – – – –

Expenditure 218.87 -------------------------------------- 161.66 302.80 326.36 197.86 276.49 199.33 228.39

By character and object:

Intergovernmental – -------------------------------------- – 5.19 – 10.39 13.55 – 21.11 To State governments – -------------------------------- – ––––– – To local governments – -------------------------------- – 5.19 – 10.39 13.55 – 21.11 Current operation 194.05 --------------------------------------- 144.11 228.65 196.39 153.16 206.51 155.54 198.05 Capital outlay 24.52 ------------------------------------------ 16.44 40.80 107.03 33.18 43.68 43.79 8.16 Construction – ----------------------------------------- 11.65 37.62 69.50 3.68 26.96 33.67 .73 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt .31 ---------------------------------------- 1.10 16.31 22.94 1.13 12.75 – 1.07 Insurance benefits and repayments – ----------------------- – 11.85 – – – – – ExhibitmSalaries and wages 101.99 ----------------------------- 75.36 140.87 108.47 75.28 122.18 64.72 87.64

General expenditure 218.87 --------------------------------------- 161.66 290.95 324.01 197.86 244.69 199.33 228.39 Current expenditure 194.35 ------------------------------------- 145.22 250.15 217.68 164.68 210.17 155.54 220.23 Intergovernmental expenditure – ------------------------ – 5.19 – 10.39 13.55 – 21.11 Capital outlay 24.52 ------------------------------------------ 16.44 40.80 106.33 33.18 34.52 43.79 8.16

General expenditure by function: Education services: Education .17 ------------------------------------------- 1.04 .54 .45 .53 .61 1.13 .55 Elementary and secondary education .17 ---------------- 1.04 .54 .45 .53 .61 1.13 .55 Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – – – – – .31 –

Social services and income maintenance:

Public welfare 17.84 --------------------------------------- 26.57 .09 16.62 .41 21.08 21.87 20.22

Hospitals – -------------------------------------------- – 99.97 – – – – –

Health 40.14 ---------------------------------------------- 10.19 4.44 27.92 5.08 33.74 16.82 27.37

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways – ------------------------------------------- 22.27 16.81 44.11 36.26 35.88 48.90 29.88

Capital outlay – ------------------------------------- 14.07 10.57 33.27 2.79 22.72 31.17 1.46

Air transportation – ------------------------------------ 3.49 – – – – – –

Parking facilities – ------------------------------------- – .35 – – – – –

Other – ----------------------------------------------- – .39 – – – – –

Public safety:

Police protection 47.38 ------------------------------------- 15.19 7.48 11.48 15.45 29.40 16.19 30.30

Fire protection – --------------------------------------- – ––––– –

Correction 7.94 ------------------------------------------- 19.16 49.98 16.52 15.22 8.76 8.49 2.96

Protective inspection and regulation – ------------------- – .49 .64 – 2.60 .59 1.09

Environment and housing:

Natural resources 13.31 ------------------------------------ – .04 – – 1.46 – .09

Sewerage – ------------------------------------------- – – 19.51 – – – –

Capital outlay – ------------------------------------- – – 5.08 – – – –

Solid waste management 7.98 ----------------------------- – – 12.91 .80 – .81 .77

Parks and recreation 1.23 --------------------------------- – 11.14 43.14 34.77 17.27 .53 –

Housing and community development – ------------------ – 3.05 3.53 1.33 – – –

Government administration:

Financial administration 14.16 ------------------------------- 3.67 8.33 4.78 11.90 14.11 22.19 8.71

Judicial and legal 22.95 ------------------------------------ 13.29 47.50 18.38 22.07 14.60 15.67 23.15

General public buildings 1.12 ------------------------------ 5.58 6.78 23.96 3.23 3.10 17.14 8.41

Other 10.18 ----------------------------------------------- 15.58 3.67 6.47 18.79 12.27 13.26 14.41

Interest on general debt .31 --------------------------------- 1.10 16.31 22.76 1.13 10.11 – 1.07

General expenditure, n.e.c. 34.17 ------------------------------ 24.52 13.59 50.82 30.89 39.68 15.42 59.42

Utility and liquor store expenditure – -------------------------- – – 2.35 – 31.80 – – Insurance trust expenditure – --------------------------------- – 11.85 – – – – –

Debt outstanding 2.11 -------------------------------- 13.29 250.91 457.00 108.19 283.74 – 10.23

Long-term debt outstanding 2.11 -------------------------------- 13.29 199.39 457.00 108.19 283.74 – 10.23 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – 38.18 – – – – 10.23 Utility-------------------------------------------------- – – – 2.11 – 77.23 – – Other and unallocable 2.11 ---------------------------------- 13.29 161.22 454.88 108.19 206.51 – –

Long-term debt issued – ------------------------------------- – 52.04 265.42 .46 38.73 – – Long-term debt retired 2.60 ------------------------------------- 4.19 15.26 111.75 7.83 7.42 – .49

Cash and security holdings 94.58 ----------------------- 86.91 487.19 511.20 161.52 243.02 85.79 114.81

ExhibitmCounty contribution to own retirement systems – ------- – .37 – – – – –

See footnotes at end of table.

70 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMU GOVTS 68137212 11/ 07/ 95 3:22 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

IllinoismCon.

McLean Macon Madison Peoria Rock Island St. Clair Sangamon Tazewell

109 110 111 112 113 114 115 116

Population, 1990 129 ----------------------------------------- 180 117 206 249 238 182 827 148 723 262 852 178 386 123 692 Date of end of fiscal year 12/ 31 ---------------------------------- 11/ 30 11/ 30 11/ 30 11/ 30 12/ 31 11/ 30 11/ 30

Revenue 219.18 ----------------------------------------- 246.31 224.85 233.13 179.45 167.37 198.91 130.95

General revenue 219.18 ------------------------------------------ 246.31 224.85 233.13 179.45 167.37 198.91 130.95 Intergovernmental revenue 53.54 ------------------------------ 95.30 113.69 62.23 60.97 51.69 87.20 47.87 From Federal Government – ---------------------------- 2.82 15.13 1.47 – 1.54 11.87 – From State governments 39.19 ----------------------------- 72.84 93.31 55.44 58.65 47.31 75.33 47.87 From local governments 14.35 ------------------------------ 19.65 5.25 5.32 2.33 2.85 – –

General revenue from own sources 165.64 ---------------------- 151.01 111.16 170.90 118.48 115.68 111.71 83.09 Taxes 118.74 ---------------------------------------------- 109.56 64.31 85.70 62.01 76.06 62.15 50.40 Property 72.88 ------------------------------------------ 87.76 63.02 65.06 42.08 59.06 60.94 30.19 General sales 24.71 ------------------------------------- 20.69 – 18.14 18.26 16.25 – 18.18 Selective sales – ------------------------------------ – – – .42 – – – Income – ------------------------------------------- – ––––– – Other 21.16 -------------------------------------------- 1.11 1.29 2.51 1.25 .75 1.21 2.03 Current charges 33.36 ------------------------------------- 25.02 30.73 69.95 50.74 23.33 19.47 21.43 Miscellaneous revenue 13.54 ------------------------------- 16.42 16.12 15.25 5.72 16.29 30.09 11.25

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 220.15 -------------------------------------- 232.41 259.63 243.37 179.82 168.98 205.07 117.23

By character and object:

Intergovernmental 15.33 -------------------------------------- 6.52 4.60 14.58 7.58 23.11 39.15 – To State governments – -------------------------------- – – .90 – – – – To local governments 15.33 -------------------------------- 6.52 4.60 13.67 7.58 23.11 39.15 – Current operation 186.03 --------------------------------------- 202.07 177.67 219.11 152.96 129.69 146.65 102.33 Capital outlay 18.79 ------------------------------------------ 23.82 72.85 8.14 19.23 15.53 18.87 14.76 Construction 14.88 ----------------------------------------- 9.27 59.42 3.44 13.04 1.37 13.50 11.38 Assistance and subsidies – -------------------------------- – – – – .28 – – Interest on debt – ---------------------------------------- – 4.51 1.54 .05 .37 .40 .14 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 95.30 ----------------------------- 87.04 89.48 92.51 86.85 91.10 66.77 47.81

General expenditure 220.15 --------------------------------------- 232.41 259.63 243.37 179.82 168.98 205.07 117.23 Current expenditure 201.36 ------------------------------------- 208.59 186.78 235.23 160.59 153.45 186.20 102.46 Intergovernmental expenditure 15.33 ------------------------ 6.52 4.60 14.58 7.58 23.11 39.15 – Capital outlay 18.79 ------------------------------------------ 23.82 72.85 8.14 19.23 15.53 18.87 14.76

General expenditure by function: Education services: Education – ------------------------------------------- 1.31 9.89 .63 .13 .81 .45 .49 Elementary and secondary education – ---------------- 1.31 9.89 .63 .13 .81 .45 .49 Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – ––––– –

Social services and income maintenance:

Public welfare 25.07 --------------------------------------- 4.20 12.12 32.85 32.48 .52 – .93

Hospitals – -------------------------------------------- – ––––– –

Health 20.97 ---------------------------------------------- 54.66 5.71 24.09 32.27 10.46 3.62 14.00

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 45.26 ------------------------------------------- 37.81 45.88 45.97 19.54 29.57 30.50 30.12

Capital outlay 14.10 ------------------------------------- 7.73 24.25 2.46 12.59 15.53 9.80 11.58

Air transportation – ------------------------------------ – ––––– –

Parking facilities – ------------------------------------- – – .09 – – – –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 14.81 ------------------------------------- 13.80 13.83 14.35 14.78 6.30 37.02 17.20

Fire protection .19 --------------------------------------- – ––––– –

Correction 18.15 ------------------------------------------- 3.93 16.50 27.39 7.50 19.08 9.11 6.93

Protective inspection and regulation – ------------------- – .02 – – – – –

Environment and housing:

Natural resources – ------------------------------------ 1.54 .71 – .66 – – .32

Sewerage – ------------------------------------------- – 4.30 – – – – –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management .04 ----------------------------- .86 1.16 – – 1.73 .08 .99

Parks and recreation 2.01 --------------------------------- .04 .17 – 7.89 .12 – .07

Housing and community development – ------------------ – 15.04 4.02 – – – .02

Government administration:

Financial administration 10.85 ------------------------------- 6.23 11.22 7.06 7.83 13.35 17.38 2.02

Judicial and legal 29.23 ------------------------------------ 36.32 16.00 25.92 21.70 18.24 14.45 7.09

General public buildings 2.18 ------------------------------ 1.21 44.42 3.66 5.51 14.75 1.70 5.05

Other 12.48 ----------------------------------------------- 10.54 13.26 19.83 11.48 18.07 7.89 19.81

Interest on general debt – --------------------------------- – 4.51 1.54 .05 .37 .40 .14

General expenditure, n.e.c. 38.91 ------------------------------ 59.96 44.88 35.97 18.03 35.62 82.47 12.05

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding – -------------------------------- – 62.07 21.22 .50 6.64 5.61 .87

Long-term debt outstanding – -------------------------------- – 62.07 21.22 .50 6.64 5.61 .87 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable – ---------------------------------- – 62.07 21.22 .50 6.64 5.61 .87

Long-term debt issued – ------------------------------------- – ––––– – Long-term debt retired – ------------------------------------- – 4.65 – .24 2.80 1.12 1.46

Cash and security holdings 101.36 ----------------------- 121.05 159.94 58.70 46.01 215.32 60.61 95.44

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 71
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

IllinoismCon. Indiana

Will Winnebago Allen Delaware Elkhart Hamilton Lake La Porte Madison

117 118 119 120 121 122 123 124 125

Population, 1990 357 ----------------------------------------- 313 252 913 300 836 119 659 156 198 108 936 475 594 107 066 130 669 Date of end of fiscal year 11/ 30 ---------------------------------- 9/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 251.46 ----------------------------------------- 237.70 342.91 300.30 409.65 599.78 366.69 291.70 331.46

General revenue 251.46 ------------------------------------------ 237.70 342.91 300.30 409.65 599.78 366.69 291.70 331.46 Intergovernmental revenue 71.41 ------------------------------ 59.89 111.37 108.41 89.53 68.54 146.12 102.78 143.67 From Federal Government 6.97 ---------------------------- .08 6.40 .02 .13 1.95 2.07 2.44 7.94 From State governments 60.64 ----------------------------- 51.41 104.54 108.38 89.38 65.14 144.01 100.26 135.71 From local governments 3.80 ------------------------------ 8.41 .43 .01 .02 1.45 .04 .08 .02

General revenue from own sources 180.05 ---------------------- 177.80 231.54 191.89 320.11 531.25 220.57 188.92 187.80 Taxes 118.03 ---------------------------------------------- 95.21 128.78 133.11 235.07 128.58 180.01 136.37 144.60 Property 104.70 ------------------------------------------ 68.11 96.25 115.06 93.58 100.40 176.13 132.53 113.98 General sales 8.60 ------------------------------------- 22.82 – – – – – – – Selective sales – ------------------------------------ – 13.92 – 2.59 – 2.41 3.02 7.39 Income – ------------------------------------------- – 11.87 16.18 137.75 27.20 – – 21.90 Other 4.72 -------------------------------------------- 4.27 6.75 1.87 1.15 .98 1.47 .83 1.33 Current charges 46.13 ------------------------------------- 65.15 62.41 11.69 32.34 345.48 23.78 15.04 19.12 Miscellaneous revenue 15.89 ------------------------------- 17.44 40.34 47.08 52.71 57.19 16.77 37.51 24.08

Utility and liquor store revenue – ----------------------------- ––––––– – Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 294.47 -------------------------------------- 241.35 325.89 286.90 429.89 550.58 339.45 289.99 306.18

By character and object:

Intergovernmental 4.77 -------------------------------------- – 2.23 7.73 98.37 4.57 53.39 15.67 15.69 To State governments – -------------------------------- – 2.17 7.73 7.16 4.57 37.82 15.67 14.68 To local governments 4.77 -------------------------------- – .06 – 91.20 – 15.57 – 1.01 Current operation 197.01 --------------------------------------- 189.83 272.45 214.08 244.11 498.82 162.26 209.77 232.04 Capital outlay 81.32 ------------------------------------------ 50.50 13.29 24.57 52.68 30.46 9.24 34.02 15.67 Construction 77.76 ----------------------------------------- 40.09 3.59 15.00 1.12 .10 6.52 7.70 9.37 Assistance and subsidies – -------------------------------- – 28.49 36.15 31.90 8.71 112.84 30.53 38.14 Interest on debt 11.36 ---------------------------------------- 1.03 9.43 4.36 2.83 8.01 1.71 – 4.64 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 125.53 ----------------------------- 92.34 109.91 110.46 121.72 242.48 112.34 116.92 108.63

General expenditure 294.47 --------------------------------------- 241.35 325.69 286.90 429.89 550.58 339.45 289.99 306.18 Current expenditure 213.15 ------------------------------------- 190.86 312.40 262.33 377.21 520.12 330.21 255.97 290.51 Intergovernmental expenditure 4.77 ------------------------ – 2.23 7.73 98.37 4.57 53.39 15.67 15.69 Capital outlay 81.32 ------------------------------------------ 50.50 13.29 24.57 52.68 30.46 9.24 34.02 15.67

General expenditure by function: Education services: Education .68 ------------------------------------------- 1.29 .05 – 20.63 – 10.21 – .77 Elementary and secondary education .68 ---------------- 1.29 .05 – 20.63 – 10.21 – .77 Higher education – ---------------------------------- ––––––– –

Libraries – -------------------------------------------- – – – 8.00 – – – –

Social services and income maintenance:

Public welfare 16.68 --------------------------------------- 26.52 97.56 78.33 53.17 19.17 166.72 53.71 63.96

Hospitals – -------------------------------------------- –––– 301.95 – – –

Health 21.29 ---------------------------------------------- 14.62 7.30 4.62 12.14 4.91 8.01 7.80 6.53

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 33.84 ------------------------------------------- 44.22 28.85 40.81 37.70 45.21 14.57 38.62 40.78

Capital outlay 23.54 ------------------------------------- 26.83 5.43 1.81 15.45 21.49 – 3.77 3.06

Air transportation – ------------------------------------ – .01 1.25 – – – – 3.14

Parking facilities .85 ------------------------------------- – – – – – .14 – –

Other – ----------------------------------------------- ––––––– –

Public safety:

Police protection 32.08 ------------------------------------- 46.59 17.89 18.22 28.81 18.41 15.38 18.75 10.67

Fire protection – --------------------------------------- – .01 – .01 – – – .16

Correction 20.82 ------------------------------------------- 10.35 16.11 8.98 8.28 15.46 22.70 14.35 15.74

Protective inspection and regulation – ------------------- – – – .72 – .09 – –

Environment and housing:

Natural resources .04 ------------------------------------ .03 2.90 6.92 3.91 12.82 1.99 2.91 11.79

Sewerage – ------------------------------------------- – .75 .21 .01 – – – .01

Capital outlay – ------------------------------------- ––––––– –

Solid waste management 1.33 ----------------------------- – .01 – 41.96 – .01 2.08 8.60

Parks and recreation 61.17 --------------------------------- 11.19 8.90 .11 5.27 7.94 5.38 1.11 –

Housing and community development 7.08 ------------------ .42 20.15 .47 2.44 9.06 3.17 .56 .02

Government administration:

Financial administration 10.07 ------------------------------- 5.52 9.05 11.06 10.63 23.59 10.25 13.42 9.14

Judicial and legal 18.30 ------------------------------------ 23.02 27.18 22.37 19.25 23.05 24.67 27.22 30.92

General public buildings .98 ------------------------------ 14.75 10.01 3.28 8.43 3.44 11.20 9.63 4.55

Other 12.54 ----------------------------------------------- 17.21 37.17 39.59 40.32 41.41 9.01 59.06 40.14

Interest on general debt 11.36 --------------------------------- 1.03 9.43 4.36 2.83 8.01 1.71 – 4.64

General expenditure, n.e.c. 45.36 ------------------------------ 24.61 32.37 46.33 125.39 16.15 34.25 40.77 54.63

Utility and liquor store expenditure – -------------------------- – .19 – – – – – – Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 137.48 -------------------------------- 14.25 247.88 83.32 34.01 144.37 8.17 – 67.27

Long-term debt outstanding 137.48 -------------------------------- 14.25 247.88 83.32 23.69 144.37 8.17 – 67.27 Education – ---------------------------------------------- ––––––– – Public debt for private purposes – -------------------------- – 220.10 ––––– – Utility – -------------------------------------------------- ––––––– – Other and unallocable 137.48 ---------------------------------- 14.25 27.77 83.32 23.69 144.37 8.17 – 67.27

Long-term debt issued – ------------------------------------- – 220.10 ––––– – Long-term debt retired 3.37 ------------------------------------- .65 108.64 .63 6.40 8.79 7.58 – 10.14

Cash and security holdings 119.87 ----------------------- 101.28 357.28 54.39 223.35 196.81 82.35 157.55 78.80

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

72 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

IndianamCon. Iowa

Monroe Porter St. Joseph Tippecanoe Vanderburgh Vigo Black Hawk Linn

126 127 128 129 130 131 132 133

Population, 1990 108 ----------------------------------------- 978 128 932 247 052 130 598 165 058 106 107 123 798 168 767 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 277.29 ----------------------------------------- 796.00 285.69 279.73 370.12 315.88 331.56 294.29

General revenue 277.29 ------------------------------------------ 796.00 285.69 279.73 368.81 315.88 331.56 294.29 Intergovernmental revenue 95.89 ------------------------------ 60.85 115.62 95.15 99.41 107.87 103.90 75.59 From Federal Government 13.84 ---------------------------- .36 .70 .25 2.56 5.98 .20 25.30 From State governments 78.38 ----------------------------- 60.19 114.92 94.86 96.66 101.89 94.58 44.64 From local governments 3.67 ------------------------------ .31 – .05 .19 – 9.11 5.66

General revenue from own sources 181.39 ---------------------- 735.15 170.08 184.57 269.40 208.01 227.66 218.70 Taxes 143.83 ---------------------------------------------- 96.05 97.55 116.98 183.10 158.08 179.83 179.08 Property 107.96 ------------------------------------------ 90.95 90.51 85.30 134.41 151.97 174.28 172.51 General sales – ------------------------------------- – ––––– – Selective sales 3.85 ------------------------------------ 3.54 5.11 6.03 – 2.47 – – Income 30.43 ------------------------------------------- – – 23.42 45.17 – – – Other 1.59 -------------------------------------------- 1.56 1.93 2.24 3.52 3.64 5.55 6.57 Current charges 7.28 ------------------------------------- 589.88 43.04 11.26 6.67 30.17 16.71 27.96 Miscellaneous revenue 30.29 ------------------------------- 49.22 29.48 56.34 79.63 19.76 31.12 11.67

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – – – 1.31 – – –

Expenditure 233.63 -------------------------------------- 848.97 323.30 290.17 365.01 268.29 341.23 310.77

By character and object:

Intergovernmental 6.77 -------------------------------------- 6.66 – – 21.16 9.39 22.95 32.44 To State governments 6.77 -------------------------------- 6.66 – – 18.25 9.39 21.00 30.90 To local governments – -------------------------------- – – – 2.91 – 1.95 1.54 Current operation 162.60 --------------------------------------- 754.86 224.13 200.94 286.98 214.21 296.93 255.95 Capital outlay 31.11 ------------------------------------------ 59.97 58.38 56.00 8.03 14.94 7.50 20.00 Construction 11.70 ----------------------------------------- 54.12 3.88 42.22 – 1.06 – 9.58 Assistance and subsidies 23.52 -------------------------------- 11.77 39.70 21.36 43.74 28.19 – – Interest on debt 9.63 ---------------------------------------- 15.71 1.08 11.87 4.19 1.56 13.85 2.37 Insurance benefits and repayments – ----------------------- – – – .91 – – – ExhibitmSalaries and wages 85.11 ----------------------------- 362.45 109.80 93.91 123.18 120.03 110.28 101.63

General expenditure 233.63 --------------------------------------- 848.97 323.30 290.17 364.10 268.29 341.23 310.77 Current expenditure 202.53 ------------------------------------- 789.00 264.92 234.18 356.06 253.35 333.73 290.76 Intergovernmental expenditure 6.77 ------------------------ 6.66 – – 21.16 9.39 22.95 32.44 Capital outlay 31.11 ------------------------------------------ 59.97 58.38 56.00 8.03 14.94 7.50 20.00

General expenditure by function: Education services: Education – ------------------------------------------- 1.71 – – – – – – Elementary and secondary education – ---------------- 1.71 – – – – – – Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – – – .15 – .81 1.13

Social services and income maintenance:

Public welfare 40.77 --------------------------------------- 26.28 66.17 41.46 91.15 80.76 119.89 23.19

Hospitals – -------------------------------------------- 617.71 35.09 – – – 20.91 15.53

Health 5.53 ---------------------------------------------- 7.80 5.53 7.00 16.01 10.99 17.27 82.23

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 31.83 ------------------------------------------- 27.81 26.50 34.18 31.41 34.38 29.33 40.36

Capital outlay 10.38 ------------------------------------- .99 8.98 7.32 .26 4.09 1.82 3.53

Air transportation 2.73 ------------------------------------ 2.74 – – 2.71 – – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – – 1.62 –

Public safety:

Police protection 12.59 ------------------------------------- 17.78 14.71 24.88 39.44 13.89 20.09 19.58

Fire protection .06 --------------------------------------- – – – – – .01 –

Correction 13.75 ------------------------------------------- 15.88 13.86 8.99 11.61 12.49 23.68 18.44

Protective inspection and regulation – ------------------- – – – – – 1.28 1.58

Environment and housing:

Natural resources .78 ------------------------------------ 3.11 2.55 1.75 2.19 2.86 2.03 .55

Sewerage – ------------------------------------------- – .03 – – .18 – –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 9.63 ----------------------------- – – 1.44 – – – 4.21

Parks and recreation 3.24 --------------------------------- 2.33 5.52 4.21 12.43 7.43 7.24 9.74

Housing and community development – ------------------ 1.55 42.11 – – – 1.48 –

Government administration:

Financial administration 11.20 ------------------------------- 13.05 8.17 15.38 15.18 16.50 17.12 20.82

Judicial and legal 24.51 ------------------------------------ 20.32 19.53 25.48 37.40 18.12 11.04 14.75

General public buildings 6.29 ------------------------------ – 6.61 4.95 .39 3.57 6.38 16.73

Other 22.71 ----------------------------------------------- 51.47 31.89 23.51 87.43 52.90 25.86 14.01

Interest on general debt 9.63 --------------------------------- 15.71 1.08 11.87 4.19 1.56 13.85 2.37

General expenditure, n.e.c. 38.37 ------------------------------ 23.71 43.96 85.09 12.40 12.66 21.33 25.53

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – – – .91 – – –

Debt outstanding 143.62 -------------------------------- 409.85 29.95 286.68 69.88 26.39 197.90 33.42

Long-term debt outstanding 137.69 -------------------------------- 409.85 29.95 190.81 69.88 26.39 197.90 33.42 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable 137.69 ---------------------------------- 409.85 29.95 190.81 69.88 26.39 197.90 33.42

Long-term debt issued – ------------------------------------- 77.17 14.17 – – – – 33.42 Long-term debt retired 11.79 ------------------------------------- 3.09 6.66 7.08 – 2.59 5.78 27.82

Cash and security holdings 122.56 ----------------------- 368.66 103.96 387.66 149.67 97.09 231.17 86.13

ExhibitmCounty contribution to own retirement systems – ------- – – – 1.43 – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 73
TIPSII [UPF] L9COMU GOVTS 68137212 11/ 07/ 95 3:22 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

IowamCon. Kansas Kentucky

Polk Scott Johnson Sedgwick Shawnee Wyandotte Jefferson Kenton

134 135 136 137 138 139 140 141

Population, 1990 327 ----------------------------------------- 140 150 979 355 054 403 662 160 976 161 993 664 937 142 031 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 473.99 ----------------------------------------- 219.52 390.42 468.46 298.03 354.34 565.74 724.88

General revenue 473.99 ------------------------------------------ 219.52 390.42 468.46 298.03 354.34 565.74 724.88 Intergovernmental revenue 59.90 ------------------------------ 39.89 64.33 73.46 24.29 56.96 124.00 139.36 From Federal Government 3.63 ---------------------------- – 1.99 18.83 3.68 6.07 55.99 110.83 From State governments 50.38 ----------------------------- 38.48 57.26 49.15 20.61 38.64 65.19 27.11 From local governments 5.89 ------------------------------ 1.42 5.08 5.49 – 12.25 2.81 1.42

General revenue from own sources 414.09 ---------------------- 179.63 326.09 394.99 273.74 297.38 441.74 585.51 Taxes 242.29 ---------------------------------------------- 142.20 235.12 260.91 174.19 252.62 186.53 108.36 Property 232.79 ------------------------------------------ 124.17 188.53 143.85 163.13 128.46 71.96 53.61 General sales – ------------------------------------- 14.58 27.66 109.13 – 120.70 – – Selective sales .99 ------------------------------------ – – .26 2.40 – 19.89 5.17 Income – ------------------------------------------- – – – – – – 46.41 Other 8.51 -------------------------------------------- 3.45 18.93 7.67 8.66 3.46 94.68 3.17 Current charges 98.04 ------------------------------------- 15.92 29.17 57.08 51.08 20.35 47.59 292.35 Miscellaneous revenue 73.76 ------------------------------- 21.51 61.80 77.00 48.47 24.41 207.62 184.80

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 494.29 -------------------------------------- 218.06 399.35 464.76 263.21 357.72 549.02 722.44

By character and object:

Intergovernmental 31.68 -------------------------------------- 11.73 17.34 78.97 .22 108.20 25.85 22.62 To State governments 31.68 -------------------------------- 11.73 – – – – – – To local governments – -------------------------------- – 17.34 78.97 .22 108.20 25.85 22.62 Current operation 341.40 --------------------------------------- 180.56 257.30 248.94 227.80 220.13 226.25 249.11 Capital outlay 32.13 ------------------------------------------ 20.70 66.38 111.01 5.50 8.66 98.48 204.96 Construction 28.97 ----------------------------------------- 6.30 30.69 30.55 – 1.00 96.25 146.91 Assistance and subsidies – -------------------------------- 3.52 – – – – .37 – Interest on debt 89.08 ---------------------------------------- 1.54 58.33 25.85 29.69 20.73 198.08 245.75 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 143.50 ----------------------------- 67.27 146.36 110.82 112.73 93.48 106.51 115.57

General expenditure 494.29 --------------------------------------- 218.06 399.35 464.76 263.21 357.72 549.02 722.44 Current expenditure 462.15 ------------------------------------- 197.36 332.97 353.76 257.72 349.06 450.54 517.49 Intergovernmental expenditure 31.68 ------------------------ 11.73 17.34 78.97 .22 108.20 25.85 22.62 Capital outlay 32.13 ------------------------------------------ 20.70 66.38 111.01 5.50 8.66 98.48 204.96

General expenditure by function: Education services: Education – ------------------------------------------- – – 2.64 .17 .02 1.14 – Elementary and secondary education – ---------------- – – – – – 1.14 – Higher education – ---------------------------------- – – 2.64 .17 .02 – –

Libraries .71 -------------------------------------------- 2.94 22.07 – – 1.21 5.10 –

Social services and income maintenance:

Public welfare 37.97 --------------------------------------- 5.82 10.94 11.20 – – 10.11 5.20

Hospitals 181.16 -------------------------------------------- 11.73 – – – 1.80 6.01 –

Health 45.80 ---------------------------------------------- 54.21 44.89 47.05 21.02 26.66 30.00 46.30

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 29.72 ------------------------------------------- 24.38 22.70 45.03 33.20 5.78 4.61 23.25

Capital outlay 12.26 ------------------------------------- 8.02 1.51 21.10 2.05 .01 .01 7.43

Air transportation – ------------------------------------ – 13.95 – – – 75.59 299.99

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – – 18.45 22.62

Public safety:

Police protection 12.62 ------------------------------------- 22.85 44.28 21.13 30.28 32.17 40.44 15.69

Fire protection – --------------------------------------- – – 16.46 1.27 – .69 1.15

Correction 13.76 ------------------------------------------- 17.10 3.77 39.73 34.13 12.13 36.02 19.72

Protective inspection and regulation 1.57 ------------------- .97 – 1.17 – – 1.24 –

Environment and housing:

Natural resources 7.60 ------------------------------------ 4.25 .96 5.20 2.29 3.61 .33 .15

Sewerage .34 ------------------------------------------- – 48.56 3.58 – – – –

Capital outlay .02 ------------------------------------- – 15.13 1.42 – – – –

Solid waste management 1.32 ----------------------------- 2.92 – – 18.28 – .36 .15

Parks and recreation 1.46 --------------------------------- 9.05 13.23 12.08 33.68 11.23 6.68 14.77

Housing and community development 1.28 ------------------ – – 6.85 – – 6.87 –

Government administration:

Financial administration 11.18 ------------------------------- 14.71 25.51 45.49 24.67 24.85 11.84 3.77

Judicial and legal 12.40 ------------------------------------ 12.78 12.95 18.80 17.67 18.59 18.62 1.95

General public buildings 6.72 ------------------------------ 4.46 32.94 28.76 2.91 11.88 9.99 7.47

Other 13.74 ----------------------------------------------- 13.49 9.45 7.35 5.68 12.62 7.90 1.71

Interest on general debt 89.08 --------------------------------- 1.54 58.33 25.85 29.69 20.73 198.08 245.75

General expenditure, n.e.c. 25.86 ------------------------------ 14.86 34.81 126.40 8.27 174.45 58.96 12.79

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 807.73 -------------------------------- 18.12 894.06 2 368.64 586.36 286.77 2 037.07 5 040.21

Long-term debt outstanding 807.73 -------------------------------- 18.12 894.06 2 365.95 574.39 280.69 2 030.29 5 040.21 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 713.72 -------------------------- – 450.12 1 795.98 249.37 – 1 615.89 4 908.38 Utility-------------------------------------------------- – – ––––– – Other and unallocable 94.01 ---------------------------------- 18.12 443.94 569.98 325.02 280.69 414.40 131.83

Long-term debt issued 31.32 ------------------------------------- 14.97 96.92 1 127.31 37.89 – 22.03 3 083.83 Long-term debt retired 53.82 ------------------------------------- 16.06 95.78 76.26 20.75 10.22 84.40 36.32

Cash and security holdings 783.04 ----------------------- 66.48 622.19 614.91 694.14 133.03 1 764.16 5 599.93

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

74 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMU GOVTS 68137212 11/ 07/ 95 3:22 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

TSF:GOVTS*92. 11/ 07/ 95 15:21:40 UTF:GOVTS*93. 11/ 07/ 95 15:21:41 META:GOVTS*96. 11/ 07/ 95 15:22:02

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Louisiana

Caddo Calcasieu Jefferson Lafayette Ouachita Rapides St. Tammany

142 143 144 145 146 147 148

Population, 1990 248 ----------------------------------------- 253 168 134 448 306 164 762 142 191 131 556 144 508 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 236.29 ----------------------------------------- 649.93 1 671.74 307.86 271.35 354.48 913.49

General revenue 233.41 ------------------------------------------ 635.24 1 634.39 307.86 269.29 339.79 912.66 Intergovernmental revenue 42.30 ------------------------------ 91.84 93.70 105.78 69.91 89.08 25.51 From Federal Government 16.51 ---------------------------- 19.47 32.52 46.13 28.46 44.28 1.02 From State governments 25.79 ----------------------------- 72.36 54.46 55.84 30.55 44.67 24.49 From local governments – ------------------------------ – 6.72 3.81 10.89 .13 –

General revenue from own sources 191.12 ---------------------- 543.40 1 540.69 202.09 199.39 250.71 887.14 Taxes 142.95 ---------------------------------------------- 221.27 770.55 117.81 140.11 173.23 181.39 Property 130.96 ------------------------------------------ 159.06 195.82 94.85 98.59 82.64 108.26 General sales 10.33 ------------------------------------- 55.98 551.26 18.75 36.41 84.41 58.80 Selective sales .11 ------------------------------------ 1.86 7.15 2.22 2.35 1.63 3.89 Income – ------------------------------------------- ––––– – Other 1.55 -------------------------------------------- 4.37 16.32 2.00 2.76 4.55 10.45 Current charges 32.63 ------------------------------------- 173.95 596.71 57.01 25.56 38.78 641.36 Miscellaneous revenue 15.53 ------------------------------- 148.18 173.43 27.26 33.72 38.70 64.39

Utility and liquor store revenue 2.88 ----------------------------- 14.70 33.95 – 2.06 14.69 .83 Insurance trust revenue – ------------------------------------ – 3.40 – – – –

Expenditure 237.19 -------------------------------------- 564.57 1 606.28 312.97 282.42 348.99 969.07

By character and object:

Intergovernmental 6.45 -------------------------------------- 7.96 196.24 5.78 8.66 77.09 3.65 To State governments 6.45 -------------------------------- 5.90 14.57 3.29 7.68 – 3.65 To local governments – -------------------------------- 2.06 181.66 2.49 .98 77.09 – Current operation 179.60 --------------------------------------- 415.92 984.69 236.72 258.28 243.11 842.24 Capital outlay 36.37 ------------------------------------------ 19.53 235.83 63.80 3.09 10.41 66.07 Construction 31.38 ----------------------------------------- 17.28 124.43 54.62 .84 .13 23.06 Assistance and subsidies – -------------------------------- ––––– – Interest on debt 14.78 ---------------------------------------- 121.15 186.25 6.67 12.40 18.39 57.11 Insurance benefits and repayments – ----------------------- – 3.27 – – – – ExhibitmSalaries and wages 70.57 ----------------------------- 172.23 437.06 108.47 121.81 113.68 385.84

General expenditure 234.45 --------------------------------------- 544.00 1 561.45 312.97 279.95 335.53 968.06 Current expenditure 198.08 ------------------------------------- 524.47 1 325.61 249.18 276.92 327.22 901.99 Intergovernmental expenditure 6.45 ------------------------ 7.96 196.24 5.78 8.66 77.09 3.65 Capital outlay 36.37 ------------------------------------------ 19.53 235.83 63.80 3.03 8.31 66.07

General expenditure by function: Education services: Education – ------------------------------------------- – 134.94 – – 41.46 – Elementary and secondary education – ---------------- – 134.94 – – 41.46 – Higher education – ---------------------------------- ––––– –

Libraries 13.01 -------------------------------------------- 14.30 15.52 11.96 16.04 7.34 12.53

Social services and income maintenance:

Public welfare – --------------------------------------- 7.52 17.16 .57 2.58 55.03 3.47

Hospitals 15.38 -------------------------------------------- 116.67 507.06 – 4.61 – 655.81

Health 6.45 ---------------------------------------------- 13.08 10.29 4.44 5.54 – 9.67

Other – ----------------------------------------------- ––––– –

Transportation:

Highways 30.88 ------------------------------------------- 49.98 92.56 23.65 35.33 29.71 31.79

Capital outlay 19.22 ------------------------------------- – 32.25 8.72 – .01 .08

Air transportation – ------------------------------------ 17.24 – 49.31 – 5.35 –

Parking facilities – ------------------------------------- – – .13 – .14 –

Other – ----------------------------------------------- – 10.11 – – – –

Public safety:

Police protection 47.42 ------------------------------------- 55.35 94.30 92.10 53.48 45.68 69.19

Fire protection 7.63 --------------------------------------- 7.47 41.17 2.37 38.62 20.27 42.42

Correction 29.53 ------------------------------------------- 8.91 21.81 16.03 24.12 10.66 10.74

Protective inspection and regulation – ------------------- ––––– –

Environment and housing:

Natural resources 1.72 ------------------------------------ 15.24 72.27 10.33 1.27 1.92 3.46

Sewerage .54 ------------------------------------------- 1.49 135.20 – 6.87 2.30 .57

Capital outlay – ------------------------------------- 1.41 96.23 – .49 – .38

Solid waste management 2.74 ----------------------------- 1.45 16.73 .45 – – 13.09

Parks and recreation 1.15 --------------------------------- 14.16 29.95 3.04 3.73 1.60 3.99

Housing and community development 16.46 ------------------ 10.45 14.71 6.01 6.13 3.87 1.86

Government administration:

Financial administration 10.67 ------------------------------- 11.00 19.59 8.52 10.87 11.78 7.67

Judicial and legal 9.31 ------------------------------------ 21.20 28.34 11.17 18.64 15.32 11.81

General public buildings 9.77 ------------------------------ 5.54 3.82 8.05 5.44 – 1.17

Other 12.28 ----------------------------------------------- 12.78 23.51 24.08 10.91 10.19 22.32

Interest on general debt 14.34 --------------------------------- 113.24 184.82 6.67 11.97 18.24 57.11

General expenditure, n.e.c. 5.19 ------------------------------ 46.94 87.59 34.07 23.82 54.67 9.38

Utility and liquor store expenditure 2.74 -------------------------- 20.57 41.56 – 2.47 13.46 1.02 Insurance trust expenditure – --------------------------------- – 3.27 – – – –

Debt outstanding 202.37 -------------------------------- 1 351.33 1 903.27 175.88 144.91 279.23 840.00

Long-term debt outstanding 202.37 -------------------------------- 1 351.33 1 903.27 175.88 144.91 279.23 834.85 Education – ---------------------------------------------- ––––– – Public debt for private purposes 29.30 -------------------------- 1 141.01 510.40 22.12 101.61 217.04 339.67 Utility 7.79 -------------------------------------------------- 91.38 21.40 – 5.52 2.13 – Other and unallocable 165.28 ---------------------------------- 118.95 1 371.47 153.77 37.78 60.07 495.18

Long-term debt issued 19.50 ------------------------------------- 243.47 611.51 42.49 .77 12.56 80.01 Long-term debt retired 16.58 ------------------------------------- 307.12 509.97 14.66 7.90 19.75 54.47

Cash and security holdings 103.29 ----------------------- 1 706.85 2 018.82 200.50 239.35 315.36 651.62

ExhibitmCounty contribution to own retirement systems – ------- – 1.61 – – – –

See footnotes at end of table.

 GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 75
TIPSII [UPF] L9COMU GOVTS 68137212 11/ 07/ 95 3:22 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 7

TSF:GOVTS*92. 11/ 07/ 95 15:21:40 UTF:GOVTS*93. 11/ 07/ 95 15:21:41 META:GOVTS*96. 11/ 07/ 95 15:22:02

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Maine Maryland

Androscoggin Cumberland Kennebec Penobscot York Anne Arundel Baltimore

149 150 151 152 153 154 155

Population, 1990 105 ----------------------------------------- 259 243 135 115 904 146 601 164 587 427 239 692 134 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 53.72 ----------------------------------------- 55.00 46.93 46.13 36.29 1 769.04 1 859.53

General revenue 53.72 ------------------------------------------ 55.00 46.93 46.13 36.29 1 729.89 1 717.59 Intergovernmental revenue 3.45 ------------------------------ 7.98 3.46 6.16 4.26 417.32 370.20 From Federal Government .48 ---------------------------- – – 1.66 .02 22.87 31.62 From State governments 2.30 ----------------------------- 6.55 3.16 3.37 3.67 394.33 328.53 From local governments .67 ------------------------------ 1.43 .30 1.13 .57 .11 10.05

General revenue from own sources 50.28 ---------------------- 47.02 43.47 39.97 32.03 1 312.57 1 347.40 Taxes 40.59 ---------------------------------------------- 34.25 38.32 33.08 23.17 974.54 1 026.46 Property 40.59 ------------------------------------------ 33.22 38.32 33.08 23.17 540.47 559.42 General sales – ------------------------------------- ––––– – Selective sales – ------------------------------------ – – – – 40.13 55.54 Income – ------------------------------------------- –––– 303.71 344.56 Other – -------------------------------------------- 1.03 – – – 90.23 66.94 Current charges 7.71 ------------------------------------- 6.68 4.18 4.37 7.51 209.29 189.41 Miscellaneous revenue 1.98 ------------------------------- 6.09 .97 2.53 1.35 128.74 131.53

Utility and liquor store revenue – ----------------------------- – – – – 39.15 – Insurance trust revenue – ------------------------------------ ––––– 141.94

Expenditure 52.52 -------------------------------------- 47.50 87.16 43.99 34.08 1 818.00 1 907.27

By character and object:

Intergovernmental – -------------------------------------- – – – .84 68.98 53.93 To State governments – -------------------------------- – – – – 51.19 14.96 To local governments – -------------------------------- – – – .84 17.79 38.97 Current operation 35.11 --------------------------------------- 38.51 39.02 40.26 31.52 1 452.51 1 387.77 Capital outlay 10.01 ------------------------------------------ 7.31 42.30 1.09 .76 163.84 244.00 Construction 9.86 ----------------------------------------- 5.52 42.16 – – 143.93 219.39 Assistance and subsidies – -------------------------------- ––––– – Interest on debt 7.39 ---------------------------------------- 1.67 5.83 2.64 .96 132.67 131.57 Insurance benefits and repayments – ----------------------- – – – – – 90.00 ExhibitmSalaries and wages 19.86 ----------------------------- 22.04 13.16 20.44 13.10 1 016.49 985.86

General expenditure 52.52 --------------------------------------- 47.50 87.16 43.99 34.08 1 750.44 1 817.27 Current expenditure 42.50 ------------------------------------- 40.19 44.86 42.90 33.32 1 586.60 1 573.27 Intergovernmental expenditure – ------------------------ – – – .84 68.98 53.93 Capital outlay 10.01 ------------------------------------------ 7.31 42.30 1.09 .76 163.84 244.00

General expenditure by function: Education services: Education – ------------------------------------------- –––– 911.35 889.63 Elementary and secondary education – ---------------- –––– 830.04 753.12 Higher education – ---------------------------------- – – – – 81.31 136.51

Libraries – -------------------------------------------- .12 – – – 22.83 36.49

Social services and income maintenance:

Public welfare – --------------------------------------- 2.42 – .25 .83 5.51 7.18

Hospitals – -------------------------------------------- ––––– –

Health – ---------------------------------------------- – – – – 48.26 61.54

Other – ----------------------------------------------- ––––– –

Transportation:

Highways – ------------------------------------------- – – .23 – 58.30 74.61

Capital outlay – ------------------------------------- – – .02 – .60 49.71

Air transportation – ------------------------------------ ––––– –

Parking facilities – ------------------------------------- .60 – – – .67 2.04

Other – ----------------------------------------------- ––––– –

Public safety:

Police protection 5.60 ------------------------------------- 6.25 6.76 6.58 5.17 92.80 104.93

Fire protection .01 --------------------------------------- – – – – 89.11 65.66

Correction 17.39 ------------------------------------------- 20.93 55.31 16.43 14.86 24.31 14.63

Protective inspection and regulation – ------------------- – – .22 – 21.13 6.86

Environment and housing:

Natural resources – ------------------------------------ .38 – .49 .42 .38 6.25

Sewerage – ------------------------------------------- – – – – 56.90 125.72

Capital outlay – ------------------------------------- – – – – – 70.16

Solid waste management – ----------------------------- – – – – 57.17 43.47

Parks and recreation – --------------------------------- – – – – 21.78 25.23

Housing and community development – ------------------ – – .44 – – 27.92

Government administration:

Financial administration .68 ------------------------------- .33 .30 .11 .60 19.47 13.99

Judicial and legal 2.54 ------------------------------------ 2.42 3.24 4.50 3.97 25.45 18.93

General public buildings 10.41 ------------------------------ 2.16 1.35 3.28 1.47 128.97 31.76

Other .74 ----------------------------------------------- 2.26 2.56 2.57 3.20 39.58 10.18

Interest on general debt 7.39 --------------------------------- 1.67 5.83 2.64 .96 98.52 131.57

General expenditure, n.e.c. 7.76 ------------------------------ 7.95 11.79 6.25 2.61 27.95 118.70

Utility and liquor store expenditure – -------------------------- – – – – 67.56 – Insurance trust expenditure – --------------------------------- – – – – – 90.00

Debt outstanding 74.72 -------------------------------- 128.55 75.58 26.09 – 2 138.53 2 157.16

Long-term debt outstanding 74.72 -------------------------------- 128.55 70.32 26.09 – 2 138.53 2 155.25 Education – ---------------------------------------------- – – – – 10.19 104.39 Public debt for private purposes – -------------------------- –––– 905.93 869.03 Utility-------------------------------------------------- – –––– 569.14 – Other and unallocable 74.72 ---------------------------------- 128.55 70.32 26.09 – 653.26 1 181.82

Long-term debt issued – ------------------------------------- 102.82 44.56 – – 190.41 437.68 Long-term debt retired 4.66 ------------------------------------- 10.30 – 1.74 – 152.89 234.77

Cash and security holdings 13.45 ----------------------- 103.66 16.93 7.32 2.49 1 284.09 2 433.61

ExhibitmCounty contribution to own retirement systems – ------- – – – – – 23.30

See footnotes at end of table.

76 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMV GOVTS 68137212 11/ 07/ 95 3:23 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

TSF:GOVTS*92. 11/ 07/ 95 15:22:40 UTF:GOVTS*93. 11/ 07/ 95 15:22:40 META:GOVTS*96. 11/ 07/ 95 15:23:00

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MarylandmCon.

Carroll Charles Frederick Harford Howard Montgomery

Prince

Georges Washington

156 157 158 159 160 161 162 163

Population, 1990 123 ----------------------------------------- 372 101 154 150 208 182 132 187 328 757 027 729 268 121 393 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 1 ----------------------------------------- 437.64 1 815.60 1 581.19 1 566.68 2 126.17 2 331.27 1 868.59 1 256.26

General revenue 1 ------------------------------------------ 433.92 1 787.90 1 564.95 1 549.24 2 093.29 2 179.41 1 777.22 1 254.33 Intergovernmental revenue 521.97 ------------------------------ 653.10 532.85 597.75 397.70 358.85 544.53 523.09 From Federal Government 39.48 ---------------------------- 42.20 14.12 61.83 8.27 55.27 55.41 41.81 From State governments 475.12 ----------------------------- 610.72 517.24 530.39 373.91 302.13 486.16 481.28 From local governments 7.37 ------------------------------ .18 1.48 5.53 15.53 1.45 2.95 –

General revenue from own sources 911.95 ---------------------- 1 134.79 1 032.10 951.49 1 695.58 1 820.55 1 232.69 731.24 Taxes 769.51 ---------------------------------------------- 847.63 784.64 723.93 1 334.19 1 518.65 969.82 528.04 Property 436.15 ------------------------------------------ 508.87 466.08 395.57 816.53 897.41 558.21 316.51 General sales – ------------------------------------- – ––––– – Selective sales 1.43 ------------------------------------ 3.91 1.14 1.11 6.01 82.07 61.37 4.17 Income 271.04 ------------------------------------------- 257.81 265.34 290.72 436.86 433.29 267.11 188.63 Other 60.88 -------------------------------------------- 77.03 52.08 36.53 74.80 105.89 83.14 18.73 Current charges 89.10 ------------------------------------- 250.84 189.40 147.11 167.69 208.99 167.47 148.76 Miscellaneous revenue 53.33 ------------------------------- 36.33 58.07 80.44 193.70 92.91 95.40 54.44

Utility and liquor store revenue 3.72 ----------------------------- 27.70 16.24 17.44 32.88 151.87 – 1.93 Insurance trust revenue – ------------------------------------ – – – – – 91.37 –

Expenditure 1 -------------------------------------- 548.31 1 932.31 1 691.41 1 580.73 2 237.73 2 342.86 1 874.78 1 336.98

By character and object:

Intergovernmental 25.73 -------------------------------------- 20.51 80.08 44.56 23.12 97.53 77.67 29.47 To State governments 16.13 -------------------------------- 16.51 42.08 9.69 23.06 20.10 .68 11.10 To local governments 9.60 -------------------------------- 4.00 37.99 34.86 .06 77.43 77.00 18.37 Current operation 1 --------------------------------------- 202.03 1 547.27 1 359.83 1 363.37 1 717.65 1 925.56 1 510.78 1 049.95 Capital outlay 281.93 ------------------------------------------ 322.20 196.30 152.37 387.59 164.32 195.30 184.73 Construction 200.75 ----------------------------------------- 235.96 141.35 87.10 290.48 92.42 124.08 154.89 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 38.62 ---------------------------------------- 42.32 55.20 20.43 109.38 155.46 56.09 72.83 Insurance benefits and repayments – ----------------------- – – – – – 34.93 – ExhibitmSalaries and wages 776.76 ----------------------------- 898.06 947.55 875.00 1 208.83 1 200.75 992.54 697.52

General expenditure 1 --------------------------------------- 537.43 1 913.53 1 674.69 1 546.03 2 201.52 2 171.89 1 839.85 1 327.47 Current expenditure 1 ------------------------------------- 255.50 1 591.33 1 478.39 1 393.66 1 813.94 2 015.55 1 644.54 1 142.73 Intergovernmental expenditure 25.73 ------------------------ 20.51 80.08 44.56 23.12 97.53 77.67 29.47 Capital outlay 281.93 ------------------------------------------ 322.20 196.30 152.37 387.59 156.34 195.30 184.73

General expenditure by function Education services: Education 998.22 ------------------------------------------- 1 353.78 1 132.35 940.43 1 273.48 1 155.42 877.80 871.39 Elementary and secondary education 998.22 ---------------- 1 195.30 1 038.13 844.85 1 173.70 1 029.51 826.55 780.42

Higher education – ---------------------------------- 158.48 94.22 95.57 99.78 125.91 51.25 90.98

Libraries 31.35 -------------------------------------------- 11.51 12.77 21.90 32.77 25.58 24.08 7.47

Social services and income maintenance:

Public welfare 7.00 --------------------------------------- 7.85 46.85 54.97 1.47 20.10 3.09 6.94

Hospitals – -------------------------------------------- – – – – – – 1.24

Health 21.71 ---------------------------------------------- 19.50 81.54 11.35 26.11 81.72 64.92 12.46

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 57.95 ------------------------------------------- 31.45 52.30 106.54 80.21 24.72 46.96 60.69

Capital outlay 22.87 ------------------------------------- 20.55 24.88 33.10 41.04 – 31.31 26.77

Air transportation 13.05 ------------------------------------ – – – – – – 20.26

Parking facilities – ------------------------------------- – – – – 18.81 4.12 –

Other – ----------------------------------------------- – – – – 60.87 63.19 –

Public safety:

Police protection 22.20 ------------------------------------- 141.30 25.74 52.12 93.76 107.01 115.67 14.54

Fire protection 22.98 --------------------------------------- 35.38 41.24 23.21 70.43 79.99 71.19 11.99

Correction 11.92 ------------------------------------------- 28.79 33.67 23.13 23.14 23.85 38.52 34.31

Protective inspection and regulation 7.01 ------------------- 4.64 7.14 7.32 15.85 2.28 7.01 3.68

Environment and housing:

Natural resources 8.58 ------------------------------------ 3.06 2.30 3.53 5.09 2.78 1.70 2.26

Sewerage 9.91 ------------------------------------------- 45.74 13.55 31.04 56.32 – 30.25 38.55

Capital outlay – ------------------------------------- – – – 5.48 – 9.39 –

Solid waste management 43.01 ----------------------------- 19.11 10.69 49.66 31.84 56.94 78.86 12.80

Parks and recreation 36.22 --------------------------------- 28.50 10.09 29.92 55.12 105.79 132.59 17.25

Housing and community development 17.56 ------------------ 27.74 10.54 16.15 16.50 68.33 39.33 3.41

Government administration:

Financial administration 14.11 ------------------------------- 8.05 11.20 11.20 30.33 17.15 18.32 3.88

Judicial and legal 25.27 ------------------------------------ 13.26 14.02 17.44 32.66 23.64 46.34 12.31

General public buildings 27.40 ------------------------------ 21.94 7.65 20.70 124.52 26.07 13.16 36.00

Other 14.74 ----------------------------------------------- 8.91 12.35 19.69 31.13 16.31 10.83 12.06

Interest on general debt 35.28 --------------------------------- 42.32 49.60 8.43 109.38 155.46 56.09 72.83

General expenditure, n.e.c. 111.95 ------------------------------ 60.72 99.09 97.30 91.43 99.08 95.84 71.15

Utility and liquor store expenditure 10.88 -------------------------- 18.78 16.72 34.69 36.21 170.97 – 9.51 Insurance trust expenditure – --------------------------------- – – – – – 34.93 –

Debt outstanding 649.09 -------------------------------- 790.06 981.24 345.44 2 664.50 2 576.33 1 300.31 1 034.70

Long-term debt outstanding 649.09 -------------------------------- 790.06 981.24 345.44 2 664.50 2 549.02 1 278.51 1 024.13 Education – ---------------------------------------------- 34.50 8.92 15.04 439.82 415.80 16.52 40.69 Public debt for private purposes – -------------------------- 53.63 87.21 – 376.42 1 324.04 560.78 415.01 Utility 58.04 -------------------------------------------------- – 78.96 197.19 – – – – Other and unallocable 591.06 ---------------------------------- 701.93 806.15 133.21 1 848.27 809.17 701.21 568.43

Long-term debt issued 170.34 ------------------------------------- 297.02 245.93 121.40 1 104.89 287.59 147.58 105.81 Long-term debt retired 30.07 ------------------------------------- 180.01 63.22 30.77 810.70 179.27 75.14 50.38

Cash and security holdings 376.52 ----------------------- 418.36 441.27 395.72 917.96 1 620.11 1 560.16 524.45

ExhibitmCounty contribution to own retirement systems – ------- – – – – – 24.79 –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 77
TIPSII [UPF] L9COMV GOVTS 68137212 11/ 07/ 95 3:23 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Massachusetts

Barnstable Berkshire Bristol Essex Hampden Hampshire Middlesex Norfolk

164 165 166 167 168 169 170 171

Population, 1990 186 ----------------------------------------- 605 139 352 506 325 670 080 456 310 146 568 1 398 468 616 087 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 173.38 ----------------------------------------- 59.58 58.31 67.55 94.63 133.63 65.45 90.54

General revenue 95.02 ------------------------------------------ 34.32 35.15 53.64 73.63 93.89 44.13 65.27 Intergovernmental revenue 30.55 ------------------------------ 24.33 19.92 33.60 54.50 69.61 11.20 32.01 From Federal Government – ---------------------------- – – 2.52 – 2.57 – – From State governments 20.34 ----------------------------- 24.07 19.63 31.08 54.50 62.49 11.20 32.01 From local governments 10.21 ------------------------------ .27 .30 – – 4.56 – –

General revenue from own sources 64.47 ---------------------- 9.99 15.23 20.04 19.13 24.28 32.92 33.26 Taxes 11.57 ---------------------------------------------- 8.73 10.57 13.11 3.19 1.91 17.39 11.12 Property 11.56 ------------------------------------------ 6.14 7.15 8.13 3.14 1.91 11.91 5.25 General sales – ------------------------------------- –––– – – – Selective sales – ------------------------------------ –––– – – – Income – ------------------------------------------- –––– – – – Other .01 -------------------------------------------- 2.60 3.42 4.98 .05 – 5.49 5.86 Current charges 50.91 ------------------------------------- .50 3.97 5.28 5.76 21.64 15.46 21.70 Miscellaneous revenue 1.99 ------------------------------- .76 .69 1.65 10.18 .73 .08 .44

Utility and liquor store revenue – ----------------------------- –––– – – – Insurance trust revenue 78.36 ------------------------------------ 25.25 23.16 13.92 21.00 39.74 21.32 25.27

Expenditure 159.15 -------------------------------------- 63.33 54.30 51.32 75.73 125.70 56.82 87.22

By character and object:

Intergovernmental – -------------------------------------- –––– – – – To State governments – -------------------------------- –––– – – – To local governments – -------------------------------- –––– – – – Current operation 96.07 --------------------------------------- 43.00 32.49 34.32 48.95 88.47 37.20 60.36 Capital outlay 2.35 ------------------------------------------ – – .11 2.75 .12 – .49 Construction – ----------------------------------------- – – .01 2.75 – – .49 Assistance and subsidies – -------------------------------- –––– – – – Interest on debt .66 ---------------------------------------- .31 1.27 – 1.92 .76 .09 1.11 Insurance benefits and repayments 60.07 ----------------------- 20.02 20.54 16.88 22.12 36.34 19.52 25.26 ExhibitmSalaries and wages 58.27 ----------------------------- 18.46 15.17 23.52 26.52 51.20 29.92 33.91

General expenditure 99.08 --------------------------------------- 43.31 33.76 34.44 53.61 89.35 37.29 61.96 Current expenditure 96.73 ------------------------------------- 43.31 33.76 34.32 50.87 89.23 37.29 61.47 Intergovernmental expenditure – ------------------------ –––– – – – Capital outlay 2.35 ------------------------------------------ – – .11 2.75 .12 – .49

General expenditure by function Education services: Education – ------------------------------------------- – 4.44 7.06 – .33 – 4.48 Elementary and secondary education – ---------------- – 4.44 7.06 – .33 – 4.48 Higher education – ---------------------------------- –––– – – –

Libraries – -------------------------------------------- –––– – – –

Social services and income maintenance:

Public welfare .45 --------------------------------------- – – – – 30.87 – –

Hospitals 27.48 -------------------------------------------- – – – – – 11.92 28.97

Health 3.67 ---------------------------------------------- .29 .06 – .34 .16 – –

Other – ----------------------------------------------- –––– – – –

Transportation:

Highways – ------------------------------------------- .88 .09 .11 .04 .01 .02 .61

Capital outlay – ------------------------------------- –––– – – –

Air transportation – ------------------------------------ –––– – – –

Parking facilities – ------------------------------------- –––– – – –

Other – ----------------------------------------------- –––– – – –

Public safety:

Police protection 6.33 ------------------------------------- .40 .32 – – – – –

Fire protection 1.43 --------------------------------------- – – – – .05 – –

Correction 16.63 ------------------------------------------- 20.41 11.52 8.93 33.98 41.35 14.81 14.67

Protective inspection and regulation – ------------------- –––– – – –

Environment and housing:

Natural resources 1.74 ------------------------------------ .56 .12 – .91 .03 – –

Sewerage – ------------------------------------------- –––– – – –

Capital outlay – ------------------------------------- –––– – – –

Solid waste management – ----------------------------- – – – – .46 – –

Parks and recreation – --------------------------------- – .97 – .60 .20 – .67

Housing and community development – ------------------ –––– – – –

Government administration:

Financial administration 1.62 ------------------------------- 1.05 .57 6.36 .70 1.58 .32 .41

Judicial and legal – ------------------------------------ – – 4.05 – – – .44

General public buildings 3.61 ------------------------------ 2.38 2.91 1.13 4.82 2.52 2.44 1.59

Other 8.26 ----------------------------------------------- .80 5.89 2.48 3.45 3.24 3.21 3.39

Interest on general debt .66 --------------------------------- .31 1.27 – 1.92 .76 .09 1.11

General expenditure, n.e.c. 27.20 ------------------------------ 16.23 5.61 4.31 6.87 7.78 4.47 5.60

Utility and liquor store expenditure – -------------------------- –––– – – – Insurance trust expenditure 60.07 --------------------------------- 20.02 20.54 16.88 22.12 36.34 19.52 25.26

Debt outstanding 10.66 -------------------------------- 13.63 13.62 – 30.42 9.93 1.30 9.76

Long-term debt outstanding 5.04 -------------------------------- 5.74 9.27 – 18.26 2.18 1.30 9.44 Education – ---------------------------------------------- – – – – – – 6.44 Public debt for private purposes – -------------------------- –––– – – – Utility – -------------------------------------------------- –––– – – – Other and unallocable 5.04 ---------------------------------- 5.74 9.27 – 18.26 2.18 1.30 2.99

Long-term debt issued – ------------------------------------- – 2.57 – – – – – Long-term debt retired .32 ------------------------------------- .36 .89 – 3.84 1.09 .88 1.34

Cash and security holdings 456.88 ----------------------- 319.69 148.33 102.16 171.02 255.76 171.82 232.70

ExhibitmCounty contribution to own retirement systems 46.24 ------- 15.16 10.15 9.15 16.72 28.53 19.56 19.61

See footnotes at end of table.

78 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMV GOVTS 68137212 11/ 07/ 95 3:23 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MassachusettsmCon. Michigan

Plymouth Worcester Bay Berrien Calhoun Genesee Ingham Jackson

172 173 174 175 176 177 178 179

Population, 1990 435 ----------------------------------------- 276 709 705 111 723 161 378 135 982 430 459 281 912 149 756 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 75.64 ----------------------------------------- 84.71 715.30 561.33 386.64 447.69 659.35 512.95

General revenue 75.64 ------------------------------------------ 58.02 627.67 525.73 386.64 403.16 659.35 471.45 Intergovernmental revenue 39.91 ------------------------------ 33.02 259.21 243.47 205.96 242.66 136.23 241.82 From Federal Government 6.39 ---------------------------- .18 35.11 5.44 18.47 26.01 1.36 – From State governments 33.50 ----------------------------- 32.84 163.09 200.94 170.57 202.10 124.75 211.80 From local governments .01 ------------------------------ – 61.01 37.09 16.93 14.55 10.11 30.02

General revenue from own sources 35.73 ---------------------- 25.00 368.46 282.27 180.68 160.49 523.13 229.63 Taxes 6.95 ---------------------------------------------- 4.68 128.15 104.28 86.98 94.49 104.98 69.99 Property 1.98 ------------------------------------------ 1.08 126.72 100.87 85.01 90.87 102.15 68.50 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – – – .17 .07 – – Income – ------------------------------------------- – ––––– – Other 4.97 -------------------------------------------- 3.60 1.43 3.41 1.80 3.55 2.83 1.48 Current charges 11.10 ------------------------------------- 19.37 199.63 133.62 61.14 37.27 362.97 130.14 Miscellaneous revenue 17.68 ------------------------------- .94 40.68 44.37 32.56 28.73 55.18 29.51

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ 26.69 87.64 35.60 – 44.54 – 41.50

Expenditure 62.56 -------------------------------------- 79.36 620.35 519.56 430.72 463.72 697.57 475.73

By character and object:

Intergovernmental – -------------------------------------- .07 42.52 – 37.66 7.47 15.72 1.26 To State governments – -------------------------------- – 25.92 – 25.75 4.64 2.32 – To local governments – -------------------------------- .07 16.60 – 11.91 2.83 13.40 1.26 Current operation 61.21 --------------------------------------- 56.08 464.29 451.09 335.01 410.61 598.23 426.29 Capital outlay .50 ------------------------------------------ .17 49.46 39.44 31.69 15.39 64.84 17.45 Construction – ----------------------------------------- – 34.08 25.39 28.41 10.28 31.28 4.05 Assistance and subsidies – -------------------------------- – 10.60 .31 .56 1.19 .30 .70 Interest on debt .85 ---------------------------------------- .58 36.71 18.38 25.80 11.69 18.48 20.22 Insurance benefits and repayments – ----------------------- 22.46 16.76 10.34 – 17.37 – 9.82 ExhibitmSalaries and wages 35.19 ----------------------------- 25.19 220.85 236.88 109.12 135.58 274.76 129.10

General expenditure 62.56 --------------------------------------- 56.91 592.34 504.14 430.12 446.35 686.14 464.22 Current expenditure 62.06 ------------------------------------- 56.74 542.88 464.70 398.43 430.96 630.66 446.77 Intergovernmental expenditure – ------------------------ .07 42.52 – 37.66 7.47 15.72 1.26 Capital outlay .50 ------------------------------------------ .17 49.46 39.44 31.69 15.39 55.49 17.45

General expenditure by function Education services: Education – ------------------------------------------- – ––––– – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – 18.71 .43 – – 6.97 –

Social services and income maintenance:

Public welfare .03 --------------------------------------- – 87.39 27.49 63.03 38.24 47.98 24.21

Hospitals 17.99 -------------------------------------------- 16.60 3.42 110.01 – – 369.68 –

Health – ---------------------------------------------- – 148.56 122.71 140.78 134.75 41.39 118.11

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways .12 ------------------------------------------- .22 70.24 55.69 45.07 64.43 30.06 72.53

Capital outlay – ------------------------------------- – 2.85 21.47 .53 .82 2.33 2.45

Air transportation – ------------------------------------ – – – – – – 2.68

Parking facilities – ------------------------------------- – – – – .11 – –

Other – ----------------------------------------------- – – – – – 4.02 .33

Public safety:

Police protection 1.02 ------------------------------------- – 33.23 16.62 13.34 14.31 30.34 22.73

Fire protection .03 --------------------------------------- – ––––– –

Correction 22.95 ------------------------------------------- 25.53 8.13 28.59 26.22 30.05 15.78 13.49

Protective inspection and regulation – ------------------- – – .86 – – .07 –

Environment and housing:

Natural resources .76 ------------------------------------ – 3.49 11.93 2.45 2.83 12.16 7.65

Sewerage – ------------------------------------------- – 53.39 – 17.17 – 4.47 –

Capital outlay – ------------------------------------- – 10.53 – 12.77 – – –

Solid waste management – ----------------------------- – – .08 .04 – .28 44.04

Parks and recreation – --------------------------------- – 4.48 12.19 .16 12.15 2.89 6.97

Housing and community development – ------------------ – – – – – 1.82 –

Government administration:

Financial administration .46 ------------------------------- .82 13.30 5.97 6.74 5.85 11.51 10.29

Judicial and legal – ------------------------------------ – 43.79 42.65 57.29 43.00 44.61 40.43

General public buildings 3.00 ------------------------------ 2.13 10.24 4.91 3.08 – 9.16 8.23

Other 6.82 ----------------------------------------------- 2.91 7.09 8.01 4.71 14.07 4.02 4.80

Interest on general debt .85 --------------------------------- .58 25.46 13.30 25.19 11.69 18.42 18.52

General expenditure, n.e.c. 8.52 ------------------------------ 8.10 61.42 42.70 24.83 74.88 30.51 69.21

Utility and liquor store expenditure – -------------------------- – 11.24 5.08 .60 – 11.43 1.70 Insurance trust expenditure – --------------------------------- 22.46 16.76 10.34 – 17.37 – 9.82

Debt outstanding 11.26 -------------------------------- 1.07 538.46 292.59 243.86 187.16 230.72 285.66

Long-term debt outstanding – -------------------------------- 1.07 538.46 292.59 243.86 187.16 230.72 285.66 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – – – 6.07 – – – Utility-------------------------------------------------- – – 161.52 94.78 4.78 – .66 21.70 Other and unallocable – ---------------------------------- 1.07 376.93 197.81 233.01 187.16 230.06 263.96

Long-term debt issued – ------------------------------------- – 46.52 55.43 72.15 91.60 24.98 – Long-term debt retired – ------------------------------------- .45 38.56 69.79 59.88 71.39 25.15 14.89

Cash and security holdings 13.76 ----------------------- 168.00 787.48 430.26 200.24 523.25 198.37 430.80

ExhibitmCounty contribution to own retirement systems – ------- 13.85 13.96 9.36 – 19.46 – 5.20

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 79
TIPSII [UPF] L9COMV GOVTS 68137212 11/ 07/ 95 3:23 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MichiganmCon.

Kalamazoo Kent Livingston Macomb Monroe Muskegon Oakland Ottawa

180 181 182 183 184 185 186 187

Population, 1990 223 ----------------------------------------- 411 500 631 115 645 717 400 133 600 158 983 1 083 592 187 768 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 431.26 ----------------------------------------- 501.49 348.60 356.27 827.87 582.56 493.05 432.09

General revenue 417.35 ------------------------------------------ 421.13 348.26 323.06 737.24 577.78 451.98 406.31 Intergovernmental revenue 235.81 ------------------------------ 208.26 153.44 206.39 342.78 278.09 247.69 248.34 From Federal Government 41.72 ---------------------------- 2.66 13.62 7.90 11.41 51.40 6.21 17.70 From State governments 173.95 ----------------------------- 193.59 123.79 148.29 240.64 219.38 138.46 166.90 From local governments 20.14 ------------------------------ 12.00 16.03 50.20 90.73 7.30 103.03 63.74

General revenue from own sources 181.54 ---------------------- 212.87 194.81 116.67 394.45 299.69 204.28 157.97 Taxes 98.83 ---------------------------------------------- 90.38 93.74 83.52 137.28 71.32 135.20 86.32 Property 94.59 ------------------------------------------ 86.48 89.19 79.43 135.67 67.52 128.43 82.58 General sales – ------------------------------------- ––––– – – Selective sales .04 ------------------------------------ – – – – 2.23 – – Income – ------------------------------------------- ––––– – – Other 4.20 -------------------------------------------- 3.90 4.56 4.09 1.61 1.58 6.78 3.74 Current charges 47.13 ------------------------------------- 90.80 50.34 16.43 43.76 168.36 35.44 31.57 Miscellaneous revenue 35.58 ------------------------------- 31.69 50.73 16.72 213.41 60.01 33.64 40.08

Utility and liquor store revenue – ----------------------------- 45.95 .35 – 37.43 4.78 13.66 25.78 Insurance trust revenue 13.91 ------------------------------------ 34.42 – 33.21 53.20 – 27.41 –

Expenditure 407.73 -------------------------------------- 493.94 372.02 314.68 739.93 688.70 429.56 431.81

By character and object:

Intergovernmental – -------------------------------------- 16.30 – 18.24 – – 20.48 – To State governments – -------------------------------- 12.86 – 1.90 – – 6.65 – To local governments – -------------------------------- 3.44 – 16.34 – – 13.84 – Current operation 381.83 --------------------------------------- 408.03 303.42 230.66 534.28 523.01 328.92 327.01 Capital outlay 13.64 ------------------------------------------ 36.33 42.41 50.37 6.17 122.02 49.49 67.05 Construction 6.68 ----------------------------------------- – – 44.11 1.25 97.73 47.51 41.85 Assistance and subsidies .65 -------------------------------- .41 .59 .65 4.00 .70 .37 .20 Interest on debt 6.17 ---------------------------------------- 26.33 25.60 5.63 186.62 42.97 20.94 37.56 Insurance benefits and repayments 5.45 ----------------------- 6.54 – 9.12 8.86 – 9.35 – ExhibitmSalaries and wages 115.45 ----------------------------- 131.68 127.86 109.18 136.67 175.18 144.53 110.40

General expenditure 402.16 --------------------------------------- 456.92 365.43 304.91 694.25 675.22 409.53 372.04 Current expenditure 388.53 ------------------------------------- 420.59 323.01 254.99 688.08 553.44 360.56 304.99 Intergovernmental expenditure – ------------------------ 16.30 – 18.24 – – 20.48 – Capital outlay 13.64 ------------------------------------------ 36.33 42.41 49.92 6.17 121.77 48.96 67.05

General expenditure by function Education services: Education – ------------------------------------------- – – – – – 3.43 – Elementary and secondary education – ---------------- – – – – – 3.43 – Higher education – ---------------------------------- ––––– – –

Libraries – -------------------------------------------- 7.42 – 3.00 22.89 5.45 1.17 .01

Social services and income maintenance:

Public welfare 30.64 --------------------------------------- 27.48 10.23 23.93 28.47 67.38 2.45 23.73

Hospitals – -------------------------------------------- 46.55 – – – 3.60 9.94 –

Health 127.15 ---------------------------------------------- 133.49 81.34 42.95 131.19 170.43 53.57 90.44

Other – ----------------------------------------------- ––––– – –

Transportation:

Highways 37.53 ------------------------------------------- 46.92 64.17 53.17 83.68 50.36 54.29 64.53

Capital outlay 1.25 ------------------------------------- 1.85 – 33.57 – 4.08 16.06 3.87

Air transportation 11.63 ------------------------------------ 9.43 3.16 – – 9.43 1.70 –

Parking facilities – ------------------------------------- – – .09 – – – –

Other – ----------------------------------------------- ––––– – –

Public safety:

Police protection 26.87 ------------------------------------- 15.86 36.11 20.08 47.19 13.94 22.38 19.45

Fire protection – --------------------------------------- .41 – – – – – –

Correction – ------------------------------------------- 50.83 .06 29.13 17.43 18.16 36.69 8.20

Protective inspection and regulation – ------------------- ––––– – –

Environment and housing:

Natural resources 1.76 ------------------------------------ 1.17 36.58 12.83 22.51 .97 10.58 2.01

Sewerage 5.06 ------------------------------------------- – – 17.48 34.75 158.72 87.64 41.85

Capital outlay 5.06 ------------------------------------- – – .51 – 99.75 22.88 41.85

Solid waste management 4.76 ----------------------------- 17.24 – – – 12.54 1.68 4.07

Parks and recreation 2.60 --------------------------------- 7.55 – .82 2.93 1.73 7.48 4.30

Housing and community development – ------------------ – .01 2.20 – – 3.92 –

Government administration:

Financial administration 4.70 ------------------------------- 6.88 12.18 9.22 11.19 9.77 12.54 10.79

Judicial and legal 40.37 ------------------------------------ 32.57 38.03 28.53 47.63 43.52 37.95 29.76

General public buildings 9.67 ------------------------------ 2.62 9.10 3.86 6.60 5.15 18.04 7.64

Other 5.61 ----------------------------------------------- 3.76 9.82 7.47 11.60 8.13 10.79 5.96

Interest on general debt 6.05 --------------------------------- 23.53 25.60 5.43 183.49 39.71 19.90 3.72

General expenditure, n.e.c. 87.77 ------------------------------ 23.20 39.04 44.72 42.69 56.21 13.39 55.59

Utility and liquor store expenditure .12 -------------------------- 30.48 6.59 .65 36.81 13.49 10.68 59.77 Insurance trust expenditure 5.45 --------------------------------- 6.54 – 9.12 8.86 – 9.35 –

Debt outstanding 65.40 -------------------------------- 350.89 395.67 87.71 2 681.80 501.09 341.10 549.35

Long-term debt outstanding 65.40 -------------------------------- 350.89 395.67 87.71 2 681.80 501.09 341.10 549.35 Education – ---------------------------------------------- ––––– – – Public debt for private purposes – -------------------------- – – –2 202.37 47.53 – – Utility 2.37 -------------------------------------------------- 35.26 – 3.58 58.05 36.42 19.50 496.25 Other and unallocable 63.02 ---------------------------------- 315.64 395.67 84.13 421.38 417.15 321.60 53.10

Long-term debt issued – ------------------------------------- 64.52 103.12 .66 139.97 50.89 89.63 85.20 Long-term debt retired 5.57 ------------------------------------- 55.53 27.37 10.29 83.08 93.20 79.26 72.32

Cash and security holdings 314.22 ----------------------- 541.86 174.27 435.34 2 768.85 241.85 521.95 178.98

ExhibitmCounty contribution to own retirement systems 7.20 ------- 8.56 – 13.97 18.45 – 11.12 –

See footnotes at end of table.

80 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMV GOVTS 68137212 11/ 07/ 95 3:23 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

TSF:GOVTS*92. 11/ 07/ 95 15:22:40 UTF:GOVTS*93. 11/ 07/ 95 15:22:40 META:GOVTS*96. 11/ 07/ 95 15:23:00

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MichiganmCon. Minnesota

Saginaw St. Clair Washtenaw Wayne Anoka Dakota Hennepin Olmsted Ramsey

188 189 190 191 192 193 194 195 196

Population, 1990 211 ----------------------------------------- 946 145 607 282 937 2 111 687 243 641 275 227 1 032 431 106 470 485 765 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 11/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 467.35 ----------------------------------------- 661.01 485.49 481.83 533.70 471.88 969.80 834.21 784.55

General revenue 467.35 ------------------------------------------ 603.25 441.42 443.14 533.70 471.88 969.80 834.21 784.55 Intergovernmental revenue 264.13 ------------------------------ 250.92 227.40 241.07 247.69 205.34 366.68 259.56 382.37 From Federal Government 53.97 ---------------------------- 7.00 39.61 27.39 51.30 6.81 16.73 68.66 2.54 From State governments 186.20 ----------------------------- 215.35 151.25 202.50 172.69 178.07 337.52 190.90 359.87 From local governments 23.95 ------------------------------ 28.57 36.54 11.18 23.70 20.46 12.43 – 19.96

General revenue from own sources 203.22 ---------------------- 352.33 214.02 202.08 286.00 266.54 603.12 574.65 402.18 Taxes 80.91 ---------------------------------------------- 118.41 112.01 99.49 196.53 193.89 291.02 225.62 269.23 Property 74.84 ------------------------------------------ 115.02 106.03 97.55 190.34 193.88 288.77 221.86 267.13 General sales – ------------------------------------- ––––––– – Selective sales 3.80 ------------------------------------ ––––––– – Income – ------------------------------------------- ––––––– – Other 2.26 -------------------------------------------- 3.39 5.98 1.93 6.19 .02 2.25 3.77 2.11 Current charges 79.01 ------------------------------------- 116.08 31.81 73.42 40.97 38.87 246.28 222.02 65.44 Miscellaneous revenue 43.30 ------------------------------- 117.84 70.20 29.17 48.51 33.78 65.82 127.00 67.51

Utility and liquor store revenue – ----------------------------- ––––––– – Insurance trust revenue – ------------------------------------ 57.77 44.07 38.68 – – – – –

Expenditure 553.27 -------------------------------------- 622.13 470.65 531.58 503.56 445.50 939.67 791.13 784.48

By character and object:

Intergovernmental – -------------------------------------- 2.45 – 74.12 20.34 16.84 8.04 25.48 36.49 To State governments – -------------------------------- – – 71.34 16.61 16.84 .21 20.46 21.56 To local governments – -------------------------------- 2.45 – 2.78 3.73 – 7.84 5.02 14.93 Current operation 461.94 --------------------------------------- 472.92 368.14 316.63 307.87 318.38 790.45 553.07 545.62 Capital outlay 82.25 ------------------------------------------ 23.74 69.63 84.27 110.24 53.36 41.74 78.38 51.25 Construction 79.32 ----------------------------------------- 18.29 61.65 79.58 99.45 41.27 33.50 77.64 41.07 Assistance and subsidies .31 -------------------------------- .43 .28 – 49.17 42.99 77.61 61.06 136.31 Interest on debt 8.76 ---------------------------------------- 104.23 23.20 24.75 15.94 13.92 21.83 73.15 14.81 Insurance benefits and repayments – ----------------------- 18.36 9.40 31.81 – – – – – ExhibitmSalaries and wages 164.33 ----------------------------- 165.92 149.23 81.93 188.14 141.04 315.03 237.05 273.00

General expenditure 551.90 --------------------------------------- 602.40 459.90 499.55 503.56 445.50 939.67 791.13 782.65 Current expenditure 469.65 ------------------------------------- 578.65 390.27 415.28 393.32 392.14 897.93 712.75 731.41 Intergovernmental expenditure – ------------------------ 2.45 – 74.12 20.34 16.84 8.04 25.48 36.49 Capital outlay 82.25 ------------------------------------------ 23.74 69.63 84.27 110.24 53.36 41.74 78.38 51.25

General expenditure by function Education services: Education – ------------------------------------------- ––––––– – Elementary and secondary education – ---------------- ––––––– – Higher education – ---------------------------------- ––––––– –

Libraries .41 -------------------------------------------- 11.96 2.17 1.00 19.79 23.03 21.42 5.02 17.33

Social services and income maintenance:

Public welfare 33.46 --------------------------------------- 32.29 20.92 35.43 178.67 174.67 238.51 207.05 431.34

Hospitals 88.85 -------------------------------------------- – – 60.82 – – 204.11 96.69 5.59

Health 127.34 ---------------------------------------------- 157.57 121.35 84.12 9.31 16.50 148.63 75.38 22.59

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 57.17 ------------------------------------------- 81.45 53.57 36.21 39.76 41.91 30.17 75.11 40.82

Capital outlay .25 ------------------------------------- – 23.50 .70 20.19 31.39 16.14 44.06 19.69

Air transportation – ------------------------------------ 1.50 – 71.79 – – – – –

Parking facilities – ------------------------------------- – – – .89 – – – –

Other – ----------------------------------------------- – – .07 – – – – –

Public safety:

Police protection 12.81 ------------------------------------- 33.28 30.19 8.92 43.62 27.77 29.09 27.25 23.54

Fire protection – --------------------------------------- ––––––– –

Correction 18.98 ------------------------------------------- 17.76 20.06 61.48 31.05 14.07 42.59 22.38 64.77

Protective inspection and regulation .73 ------------------- .01 2.17 – – 3.04 – – –

Environment and housing:

Natural resources .92 ------------------------------------ 2.86 7.37 5.37 2.44 2.88 1.23 3.79 .77

Sewerage – ------------------------------------------- 18.54 3.93 36.06 – – – – –

Capital outlay – ------------------------------------- – 1.85 12.76 – – – – –

Solid waste management .08 ----------------------------- 6.90 – – 3.21 16.36 62.04 52.91 9.88

Parks and recreation 2.43 --------------------------------- .05 13.79 2.07 16.22 8.26 – 8.77 17.46

Housing and community development – ------------------ – – 2.10 3.95 4.48 3.33 .43 –

Government administration:

Financial administration 8.60 ------------------------------- 9.29 18.31 8.14 23.87 27.71 17.20 29.46 31.63

Judicial and legal 47.02 ------------------------------------ 51.14 39.49 36.97 26.67 24.85 51.09 31.65 55.77

General public buildings 8.16 ------------------------------ 9.94 24.98 3.56 69.41 17.31 22.64 40.53 22.48

Other 5.19 ----------------------------------------------- 10.14 11.75 6.00 10.96 12.55 7.97 10.88 11.73

Interest on general debt 7.39 --------------------------------- 102.86 21.85 24.53 15.94 13.92 21.83 73.15 14.81

General expenditure, n.e.c. 132.37 ------------------------------ 54.86 68.03 14.90 7.79 16.18 37.81 30.67 12.13

Utility and liquor store expenditure 1.37 -------------------------- 1.37 1.35 .22 – – – – 1.82 Insurance trust expenditure – --------------------------------- 18.36 9.40 31.81 – – – – –

Debt outstanding 197.89 -------------------------------- 1 469.54 369.79 428.73 229.40 245.98 806.51 1 004.08 222.98

Long-term debt outstanding 193.41 -------------------------------- 1 469.54 369.79 428.73 229.40 245.98 290.82 1 004.08 222.98 Education – ---------------------------------------------- ––––––– – Public debt for private purposes – -------------------------- 1 323.29 –––– 187.95 – – Utility 30.13 -------------------------------------------------- 33.17 18.47 4.44 – – – – – Other and unallocable 163.28 ---------------------------------- 113.08 351.33 424.29 229.40 245.98 102.87 1 004.08 222.98

Long-term debt issued 129.64 ------------------------------------- 20.81 113.06 108.55 – 48.91 40.43 151.83 9.76 Long-term debt retired 61.37 ------------------------------------- 40.09 74.68 53.55 12.42 16.59 14.53 174.19 11.76

Cash and security holdings 143.45 ----------------------- 1 871.89 369.14 493.51 310.00 268.12 979.80 849.87 389.50

ExhibitmCounty contribution to own retirement systems – ------- 18.37 7.87 6.38 – – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 81
TIPSII [UPF] L9COMV GOVTS 68137212 11/ 07/ 95 3:23 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text.]

Item

MinnesotamCon. Mississippi Missouri

St. Louis Stearns Washington Harrison Hinds Jackson Boone Clay

197 198 199 200 201 202 203 204

Population, 1990 198 ----------------------------------------- 213 118 791 145 896 165 365 254 441 115 243 112 379 153 411 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 9/ 30 9/ 30 9/ 30 12/ 31 12/ 31

Revenue 882.87 ----------------------------------------- 478.07 521.47 318.27 162.01 1 420.75 265.71 143.68

General revenue 882.87 ------------------------------------------ 478.07 521.47 313.33 162.01 1 407.85 265.71 143.68 Intergovernmental revenue 410.32 ------------------------------ 217.58 194.00 44.08 33.32 34.54 22.62 12.42 From Federal Government 125.38 ---------------------------- 59.44 40.66 .50 .05 1.67 4.83 – From State governments 284.79 ----------------------------- 157.92 119.22 38.90 28.83 31.98 16.16 12.42 From local governments .14 ------------------------------ .22 34.13 4.69 4.44 .89 1.63 –

General revenue from own sources 472.55 ---------------------- 260.50 327.47 269.25 128.69 1 373.31 243.09 131.26 Taxes 302.44 ---------------------------------------------- 168.90 222.48 194.32 88.55 327.87 115.21 91.40 Property 300.12 ------------------------------------------ 163.63 213.91 176.83 83.64 293.94 54.99 25.88 General sales – ------------------------------------- – – – – – 59.05 64.33 Selective sales – ------------------------------------ – – 15.93 – 23.44 .38 – Income – ------------------------------------------- – ––––– – Other 2.32 -------------------------------------------- 5.27 8.57 1.56 4.91 10.50 .78 1.19 Current charges 128.88 ------------------------------------- 38.43 39.45 13.81 10.38 788.90 64.18 17.72 Miscellaneous revenue 41.23 ------------------------------- 53.17 65.54 61.13 29.76 256.54 63.70 22.14

Utility and liquor store revenue – ----------------------------- – – 4.94 – 12.89 – – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 860.99 -------------------------------------- 477.11 571.66 287.70 193.76 1 311.93 235.64 137.69

By character and object:

Intergovernmental 59.69 -------------------------------------- 17.22 11.19 6.57 – – 3.38 10.49 To State governments 37.75 -------------------------------- 17.22 11.19 – – – – – To local governments 21.95 -------------------------------- – – 6.57 – – 3.38 10.49 Current operation 648.95 --------------------------------------- 299.33 407.48 203.85 169.79 965.47 146.82 118.62 Capital outlay 45.26 ------------------------------------------ 102.04 128.00 8.90 4.87 105.97 59.03 1.29 Construction 40.61 ----------------------------------------- 92.29 128.00 3.82 4.79 70.35 45.63 – Assistance and subsidies 102.37 -------------------------------- 38.56 6.41 – – .34 – – Interest on debt 4.72 ---------------------------------------- 19.96 18.59 68.38 19.10 240.15 26.40 7.29 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 342.34 ----------------------------- 135.11 163.26 72.39 65.93 476.04 91.86 50.13

General expenditure 860.99 --------------------------------------- 477.11 571.66 278.11 193.76 1 297.98 235.64 137.69 Current expenditure 815.73 ------------------------------------- 375.07 443.67 272.23 188.88 1 192.01 176.61 136.40 Intergovernmental expenditure 59.69 ------------------------ 17.22 11.19 6.57 – – 3.38 10.49 Capital outlay 45.26 ------------------------------------------ 102.04 128.00 5.88 4.87 105.97 59.03 1.29

General expenditure by function Education services: Education – ------------------------------------------- – – – 5.40 – – – Elementary and secondary education – ---------------- – – – 5.40 – – – Higher education – ---------------------------------- – ––––– –

Libraries 1.01 -------------------------------------------- 5.18 16.53 4.21 5.94 8.86 – –

Social services and income maintenance:

Public welfare 403.02 --------------------------------------- 160.74 108.09 7.50 14.22 5.50 36.84 1.03

Hospitals – -------------------------------------------- – – – – 743.72 17.07 –

Health 70.75 ---------------------------------------------- 19.21 77.27 11.88 20.63 16.68 2.06 15.35

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 132.64 ------------------------------------------- 66.12 47.55 45.86 29.00 74.07 31.07 22.74

Capital outlay 40.12 ------------------------------------- 34.60 21.10 2.55 – 15.44 3.98 –

Air transportation – ------------------------------------ – – .70 – 2.08 – –

Parking facilities – ------------------------------------- .56 – – – – – –

Other – ----------------------------------------------- – – 10.22 – 39.08 – –

Public safety:

Police protection 63.97 ------------------------------------- 24.81 109.98 20.79 13.42 25.46 17.09 8.16

Fire protection – --------------------------------------- – – 5.20 .47 10.40 – –

Correction 12.44 ------------------------------------------- 25.46 33.39 15.44 9.65 10.48 17.57 19.97

Protective inspection and regulation .95 ------------------- – – – 1.49 – .92 –

Environment and housing:

Natural resources 5.75 ------------------------------------ 5.77 3.99 1.17 1.12 2.06 – –

Sewerage – ------------------------------------------- – – 2.12 – – 4.94 –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 21.63 ----------------------------- 2.40 – 7.97 1.40 9.89 – –

Parks and recreation 1.22 --------------------------------- 6.00 9.93 11.53 1.12 11.90 – 15.96

Housing and community development – ------------------ – – – 1.07 – – –

Government administration:

Financial administration 24.08 ------------------------------- 17.59 17.53 25.74 9.51 14.26 9.46 6.29

Judicial and legal 37.67 ------------------------------------ 77.14 34.98 20.55 20.02 28.97 20.89 10.84

General public buildings 7.66 ------------------------------ 5.88 22.11 7.14 12.13 21.02 37.00 5.12

Other 10.57 ----------------------------------------------- 20.29 26.61 2.70 14.03 22.12 8.64 6.98

Interest on general debt 4.72 --------------------------------- 19.96 18.59 66.35 19.10 238.68 26.40 7.29

General expenditure, n.e.c. 62.93 ------------------------------ 19.99 45.12 11.05 14.03 12.76 5.68 17.96

Utility and liquor store expenditure – -------------------------- – – 9.58 – 13.95 – – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 66.36 -------------------------------- 324.01 546.73 860.47 263.96 3 421.80 495.09 125.94

Long-term debt outstanding 66.36 -------------------------------- 324.01 546.73 860.47 263.96 3 421.80 495.09 125.94 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 21.44 -------------------------- – – 580.55 156.05 3 036.00 286.70 – Utility-------------------------------------------------- – – – 15.06 – 12.80 – – Other and unallocable 44.92 ---------------------------------- 324.01 546.73 264.86 107.91 373.00 208.39 125.94

Long-term debt issued 6.24 ------------------------------------- 98.70 245.28 – 80.96 – – – Long-term debt retired 4.82 ------------------------------------- 104.60 13.23 17.74 22.47 58.86 30.41 5.04

Cash and security holdings 162.90 ----------------------- 234.74 483.03 817.82 329.44 3 176.02 616.54 21.52

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

82 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMV GOVTS 68137212 11/ 07/ 95 3:23 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 7

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

MissourimCon. Nebraska

Greene Jackson Jefferson St. Charles St. Louis

Montanam

Yellowstone Douglas Lancaster Sarpy

205 206 207 208 209 210 211 212 213

Population, 1990 207 ----------------------------------------- 949 633 232 171 380 212 907 993 529 113 419 416 444 213 641 102 583 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 112.94 ----------------------------------------- 217.48 125.53 225.15 425.26 317.46 239.70 292.91 239.73

General revenue 112.94 ------------------------------------------ 214.55 125.53 218.86 412.75 317.46 239.70 292.91 239.73 Intergovernmental revenue 18.87 ------------------------------ 24.43 18.59 27.52 43.78 38.75 67.38 106.00 63.83 From Federal Government .03 ---------------------------- 2.42 2.95 .03 10.19 13.34 2.45 .03 – From State governments 18.06 ----------------------------- 11.75 15.52 20.47 32.10 24.16 54.34 101.21 50.43 From local governments .78 ------------------------------ 10.25 .12 7.03 1.49 1.25 10.59 4.77 13.40

General revenue from own sources 94.07 ---------------------- 190.13 106.94 191.33 368.97 278.71 172.32 186.90 175.90 Taxes 73.93 ---------------------------------------------- 154.12 93.15 133.79 304.78 179.48 107.22 102.53 119.87 Property 17.93 ------------------------------------------ 80.67 15.38 48.74 102.67 163.46 84.43 90.33 109.36 General sales 54.09 ------------------------------------- 68.07 76.79 77.56 155.96 – .35 – .36 Selective sales – ------------------------------------ 4.63 – – 39.54 – 8.63 1.93 2.77 Income – ------------------------------------------- ––––––– – Other 1.91 -------------------------------------------- .76 .97 7.49 6.61 16.03 13.81 10.26 7.39 Current charges 7.56 ------------------------------------- 12.72 7.59 12.99 19.91 67.09 43.71 48.69 38.93 Miscellaneous revenue 12.58 ------------------------------- 23.29 6.20 44.55 44.28 32.14 21.39 35.68 17.09

Utility and liquor store revenue – ----------------------------- – – 6.29 – – – – – Insurance trust revenue – ------------------------------------ 2.92 – – 12.51 – – – –

Expenditure 118.81 -------------------------------------- 185.81 124.08 186.83 396.88 306.73 249.77 311.76 213.61

By character and object:

Intergovernmental 3.53 -------------------------------------- .24 2.01 6.49 121.30 60.38 13.16 1.25 1.31 To State governments – -------------------------------- .24 .86 – – – 13.16 1.25 – To local governments 3.53 -------------------------------- – 1.15 6.49 121.30 60.38 – – 1.31 Current operation 100.53 --------------------------------------- 142.37 96.87 131.13 207.56 218.99 215.21 260.67 177.90 Capital outlay 5.58 ------------------------------------------ 20.99 19.61 8.76 37.48 19.67 11.05 26.93 28.61 Construction 2.32 ----------------------------------------- 18.21 15.65 7.87 23.08 11.65 5.48 15.80 15.25 Assistance and subsidies – -------------------------------- ––––––– – Interest on debt 9.17 ---------------------------------------- 20.65 5.59 40.44 25.52 7.69 10.35 22.91 5.79 Insurance benefits and repayments – ----------------------- 1.56 – – 5.01 – – – – ExhibitmSalaries and wages 34.12 ----------------------------- 70.77 56.81 57.54 129.44 120.69 114.51 123.92 93.17

General expenditure 118.81 --------------------------------------- 184.25 124.08 182.01 391.87 306.73 249.77 311.76 213.61 Current expenditure 113.23 ------------------------------------- 163.27 104.47 173.24 354.38 287.06 238.72 284.82 185.00 Intergovernmental expenditure 3.53 ------------------------ .24 2.01 6.49 121.30 60.38 13.16 1.25 1.31 Capital outlay 5.58 ------------------------------------------ 20.99 19.61 8.76 37.48 19.67 11.05 26.93 28.61

General expenditure by function Education services: Education – ------------------------------------------- – .79 – .20 57.85 .19 .32 .10 Elementary and secondary education – ---------------- – .79 – .20 57.85 .19 .32 .10 Higher education – ---------------------------------- ––––––– –

Libraries – -------------------------------------------- – – – – 2.53 – – –

Social services and income maintenance:

Public welfare 3.79 --------------------------------------- 5.56 .37 3.58 – 22.12 14.90 48.37 –

Hospitals – -------------------------------------------- 15.99 – – – – 46.67 1.25 –

Health 2.37 ---------------------------------------------- 4.77 .67 4.86 31.27 35.89 10.81 63.71 10.97

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 44.50 ------------------------------------------- 9.87 35.65 50.86 59.06 22.81 16.07 29.92 45.83

Capital outlay – ------------------------------------- 4.52 11.30 5.52 24.13 1.41 7.50 12.59 21.19

Air transportation – ------------------------------------ – – .67 8.29 – – – –

Parking facilities – ------------------------------------- ––––––– –

Other – ----------------------------------------------- – – – 31.71 – – – –

Public safety:

Police protection 9.34 ------------------------------------- 6.87 23.96 17.43 35.16 21.81 13.10 14.95 29.95

Fire protection .03 --------------------------------------- ––––––– –

Correction 9.26 ------------------------------------------- 29.16 10.33 12.94 15.89 18.55 23.54 47.03 23.41

Protective inspection and regulation 1.23 ------------------- – 1.36 1.29 4.00 – – .21 –

Environment and housing:

Natural resources .04 ------------------------------------ .42 – .69 .09 11.00 1.21 2.98 2.05

Sewerage – ------------------------------------------- 18.79 – – – – – – –

Capital outlay – ------------------------------------- 9.77 – – – – – – –

Solid waste management – ----------------------------- – .48 – 1.28 1.44 1.00 – 11.86

Parks and recreation .11 --------------------------------- 14.91 1.55 – 15.21 19.82 9.27 – .68

Housing and community development – ------------------ – – – 4.90 .50 – – –

Government administration:

Financial administration 9.61 ------------------------------- 12.02 10.96 15.11 14.54 11.95 19.56 16.22 11.99

Judicial and legal 14.62 ------------------------------------ 25.33 4.88 10.44 17.16 21.79 18.90 21.94 18.64

General public buildings 7.71 ------------------------------ 3.51 4.02 3.49 11.66 5.79 – 7.07 4.31

Other 5.81 ----------------------------------------------- 4.13 11.99 5.12 5.00 11.07 7.76 6.84 9.29

Interest on general debt 9.17 --------------------------------- 20.65 5.59 40.44 25.52 7.69 10.35 22.91 5.79

General expenditure, n.e.c. 1.23 ------------------------------ 12.29 11.49 15.09 110.94 34.11 56.45 28.04 38.76

Utility and liquor store expenditure – -------------------------- – – 4.82 – – – – – Insurance trust expenditure – --------------------------------- 1.56 – – 5.01 – – – –

Debt outstanding 125.71 -------------------------------- 254.65 67.56 549.51 302.89 92.41 138.93 317.19 85.98

Long-term debt outstanding 125.71 -------------------------------- 254.65 65.61 549.51 302.89 87.72 138.93 317.19 85.98 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 125.71 -------------------------- 121.64 42.19 521.26 224.84 4.81 78.13 317.19 – Utility – -------------------------------------------------- ––––––– – Other and unallocable – ---------------------------------- 133.01 23.43 28.25 78.05 82.91 60.80 – 85.98

Long-term debt issued – ------------------------------------- – – 103.80 – – – – 1.71 Long-term debt retired 5.24 ------------------------------------- 53.26 6.51 25.72 28.05 9.50 6.12 10.09 11.65

Cash and security holdings 156.31 ----------------------- 245.67 72.74 595.25 497.71 175.00 154.81 377.21 43.18

ExhibitmCounty contribution to own retirement systems – ------- 3.13 – – 1.03 – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 83
TIPSII [UPF] L9COMW GOVTS 68137212 11/ 07/ 95 3:26 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Nevada New Hampshire New Jersey

Clark Washoe Hillsborough Merrimack Rockingham Strafford Atlantic Bergen

214 215 216 217 218 219 220 221

Population, 1990 741 ----------------------------------------- 459 254 667 336 073 120 005 245 845 104 233 224 327 825 380 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 1 ----------------------------------------- 503.44 845.70 141.87 203.09 130.50 179.42 750.63 588.49

General revenue 1 ------------------------------------------ 388.63 823.08 141.87 203.09 130.50 179.42 750.63 588.49 Intergovernmental revenue 369.07 ------------------------------ 252.96 33.10 72.74 32.50 56.44 246.50 174.28 From Federal Government 51.71 ---------------------------- 38.52 – – – – – 26.04 From State governments 265.76 ----------------------------- 206.21 33.10 72.74 32.50 56.44 246.50 140.81 From local governments 51.60 ------------------------------ 8.22 – – – – – 7.43

General revenue from own sources 1 ---------------------- 019.57 570.12 108.77 130.35 98.00 122.98 504.13 414.21 Taxes 368.32 ---------------------------------------------- 344.93 93.67 93.87 69.58 84.39 388.41 244.90 Property 176.93 ------------------------------------------ 215.80 93.67 93.87 69.58 84.39 374.44 242.23 General sales – ------------------------------------- 27.93 – – – – – – Selective sales 98.17 ------------------------------------ 77.63 – – – – – – Income – ------------------------------------------- – ––––– – Other 93.23 -------------------------------------------- 23.58 – – – – 13.97 2.67 Current charges 487.15 ------------------------------------- 98.76 11.96 31.92 26.72 30.64 95.74 147.08 Miscellaneous revenue 164.10 ------------------------------- 126.43 3.14 4.57 1.70 7.95 19.98 22.24

Utility and liquor store revenue 114.81 ----------------------------- 22.62 – – – – – – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 1 -------------------------------------- 581.74 753.82 136.74 188.03 159.52 173.35 761.32 582.64

By character and object:

Intergovernmental 1.43 -------------------------------------- 5.31 37.88 44.21 26.09 44.95 45.06 32.25 To State governments – -------------------------------- 2.46 37.88 44.21 26.09 44.95 18.00 31.95 To local governments 1.43 -------------------------------- 2.85 – – – – 27.06 .30 Current operation 985.29 --------------------------------------- 595.35 85.57 140.85 102.70 124.94 521.72 480.87 Capital outlay 421.84 ------------------------------------------ 68.88 1.84 1.17 25.65 1.25 76.01 33.06 Construction 356.85 ----------------------------------------- 30.06 1.21 – 25.65 .83 65.67 23.56 Assistance and subsidies – -------------------------------- – 7.47 – – – 95.52 12.11 Interest on debt 173.17 ---------------------------------------- 84.28 3.98 1.80 5.08 2.22 23.02 24.36 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 400.37 ----------------------------- 307.72 45.24 76.42 52.18 48.55 187.45 262.85

General expenditure 1 --------------------------------------- 389.42 686.63 136.74 188.03 159.52 173.35 761.32 582.64 Current expenditure 1 ------------------------------------- 065.98 622.43 134.90 186.86 133.87 172.10 685.32 549.59 Intergovernmental expenditure 1.43 ------------------------ 5.31 37.88 44.21 26.09 44.95 45.06 32.25 Capital outlay 323.44 ------------------------------------------ 64.20 1.84 1.17 25.65 1.25 76.01 33.06

General expenditure by function: Education services: Education – ------------------------------------------- – –––– 187.39 143.06 Elementary and secondary education – ---------------- – – – – – 86.64 84.59 Higher education – ---------------------------------- – –––– 100.75 58.47

Libraries – -------------------------------------------- 15.64 .07 – – – 14.47 –

Social services and income maintenance:

Public welfare 29.37 --------------------------------------- 62.87 84.98 138.64 87.38 110.32 178.53 60.37

Hospitals 237.76 -------------------------------------------- – – – – – 18.00 118.37

Health 20.33 ---------------------------------------------- 50.25 – – .14 3.87 3.82 14.87

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 64.86 ------------------------------------------- 55.72 – – – – 35.26 7.33

Capital outlay 45.85 ------------------------------------- 24.69 – – – – 20.40 4.25

Air transportation 146.70 ------------------------------------ – ––––– –

Parking facilities .51 ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – – 5.89 –

Public safety:

Police protection 140.33 ------------------------------------- 63.52 6.41 7.31 5.12 6.19 17.60 13.08

Fire protection 57.46 --------------------------------------- .64 – – – – .25 .01

Correction 59.62 ------------------------------------------- 82.41 28.30 19.47 28.04 13.14 43.88 28.33

Protective inspection and regulation 12.89 ------------------- 7.95 – – – – 1.42 .29

Environment and housing:

Natural resources 68.71 ------------------------------------ 2.61 1.31 3.92 1.29 1.37 .96 –

Sewerage 54.08 ------------------------------------------- 2.00 – – 12.04 – – –

Capital outlay 27.84 ------------------------------------- – – – 12.04 – – –

Solid waste management – ----------------------------- – – – – – .04 –

Parks and recreation 103.26 --------------------------------- 88.14 – – – – 6.06 9.47

Housing and community development 1.43 ------------------ 1.06 – – – – 23.18 26.63

Government administration:

Financial administration 27.01 ------------------------------- 41.66 .83 5.21 .26 1.44 14.75 10.29

Judicial and legal 63.21 ------------------------------------ 69.50 4.51 3.30 3.36 9.01 54.04 28.48

General public buildings 12.03 ------------------------------ 25.09 2.45 1.86 7.31 3.09 14.56 12.28

Other 15.94 ----------------------------------------------- 28.48 3.82 3.08 3.46 1.88 23.61 8.49

Interest on general debt 161.96 --------------------------------- 82.03 3.98 1.80 5.08 2.22 23.02 24.36

General expenditure, n.e.c. 111.97 ------------------------------ 7.06 .07 3.45 6.04 20.83 94.57 76.94

Utility and liquor store expenditure 192.31 -------------------------- 67.19 – – – – – – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 2 -------------------------------- 340.34 1 409.04 43.15 26.04 61.20 28.93 327.40 348.68

Long-term debt outstanding 2 -------------------------------- 340.34 1 395.83 43.15 26.04 61.20 28.93 327.40 348.68 Education – ---------------------------------------------- – – – – – 43.24 23.48 Public debt for private purposes 585.24 -------------------------- 709.39 ––––– – Utility 181.22 -------------------------------------------------- 68.11 – – – – – – Other and unallocable 1 ---------------------------------- 573.89 618.33 43.15 26.04 61.20 28.93 284.15 325.20

Long-term debt issued 578.81 ------------------------------------- 109.27 – 5.00 53.69 – – 44.56 Long-term debt retired 124.82 ------------------------------------- 64.86 5.71 5.08 2.48 7.39 23.95 36.21

Cash and security holdings 1 ----------------------- 833.99 934.97 19.96 13.83 41.12 3.77 168.54 181.67

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

84 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMW GOVTS 68137212 11/ 07/ 95 3:26 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

TSF:GOVTS*92. 11/ 07/ 95 15:25:36 UTF:GOVTS*93. 11/ 07/ 95 15:25:36 META:GOVTS*96. 11/ 07/ 95 15:25:55

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New JerseymCon.

Burlington Camden Cumberland Essex Gloucester Hudson Hunterdon Mercer

222 223 224 225 226 227 228 229

Population, 1990 395 ----------------------------------------- 066 502 824 138 053 778 206 230 082 553 099 107 776 325 824 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 540.22 ----------------------------------------- 820.94 693.20 720.19 534.35 643.97 365.53 654.24

General revenue 540.22 ------------------------------------------ 820.94 693.20 720.19 534.35 643.97 365.53 654.24 Intergovernmental revenue 164.89 ------------------------------ 393.22 330.18 363.03 148.86 342.04 52.83 241.45 From Federal Government 7.49 ---------------------------- 4.79 .88 12.24 .17 15.86 – 6.26 From State governments 157.07 ----------------------------- 369.68 329.30 346.49 147.77 322.62 52.83 234.82 From local governments .33 ------------------------------ 18.75 – 4.30 .92 3.57 – .37

General revenue from own sources 375.33 ---------------------- 427.72 363.03 357.15 385.49 301.93 312.69 412.80 Taxes 267.49 ---------------------------------------------- 317.81 256.87 299.44 268.26 234.54 258.89 282.23 Property 261.40 ------------------------------------------ 317.81 256.87 299.44 266.49 234.54 254.74 280.37 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other 6.09 -------------------------------------------- – – – 1.76 – 4.15 1.86 Current charges 83.59 ------------------------------------- 76.74 92.38 36.56 78.27 33.98 14.58 102.22 Miscellaneous revenue 24.24 ------------------------------- 33.17 13.78 21.16 38.96 33.40 39.23 28.34

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 610.05 -------------------------------------- 892.42 668.71 838.86 634.38 757.27 443.48 686.60

By character and object:

Intergovernmental 16.05 -------------------------------------- 35.68 26.37 44.87 19.54 101.55 46.30 45.09 To State governments 9.83 -------------------------------- 35.48 25.16 44.70 17.76 47.90 26.02 45.09 To local governments 6.22 -------------------------------- .20 1.22 .17 1.78 53.65 20.28 – Current operation 394.27 --------------------------------------- 641.75 468.74 533.14 485.61 487.61 315.38 526.17 Capital outlay 105.61 ------------------------------------------ 74.35 17.65 17.28 48.01 44.25 58.24 38.95 Construction 45.35 ----------------------------------------- 56.00 13.45 12.78 32.94 41.12 27.93 23.16 Assistance and subsidies 66.48 -------------------------------- 124.99 141.12 212.55 52.46 113.75 9.77 61.77 Interest on debt 27.63 ---------------------------------------- 15.65 14.82 31.01 28.77 10.11 13.80 14.62 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 148.33 ----------------------------- 302.17 209.50 290.68 194.04 231.15 125.24 186.28

General expenditure 610.05 --------------------------------------- 892.42 668.71 838.86 634.38 757.27 443.48 686.60 Current expenditure 504.43 ------------------------------------- 818.06 651.05 821.58 586.37 713.02 385.24 647.64 Intergovernmental expenditure 16.05 ------------------------ 35.68 26.37 44.87 19.54 101.55 46.30 45.09 Capital outlay 105.61 ------------------------------------------ 74.35 17.65 17.28 48.01 44.25 58.24 38.95

General expenditure by function: Education services: Education 150.41 ------------------------------------------- 147.63 103.35 105.45 170.59 72.66 22.11 191.94 Elementary and secondary education 85.65 ---------------- 75.38 26.36 51.54 84.95 45.70 2.03 78.02 Higher education 64.76 ---------------------------------- 72.26 76.99 53.91 85.63 26.95 20.08 113.92

Libraries 11.46 -------------------------------------------- 4.12 2.46 .01 .33 – 13.23 12.31

Social services and income maintenance:

Public welfare 74.23 --------------------------------------- 261.14 211.51 270.73 112.59 164.77 35.91 170.75

Hospitals 35.68 -------------------------------------------- 57.40 26.27 104.82 15.26 121.07 26.02 45.09

Health 13.93 ---------------------------------------------- 31.19 38.91 3.20 16.10 10.87 18.16 9.09

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 25.28 ------------------------------------------- 34.34 20.09 11.99 36.50 12.57 67.55 21.59

Capital outlay 10.97 ------------------------------------- 16.23 .67 7.01 22.64 7.75 26.85 7.81

Air transportation – ------------------------------------ – – – – – – 4.94

Parking facilities – ------------------------------------- – – – – .42 – 1.39

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 4.31 ------------------------------------- 12.26 8.55 20.27 9.58 20.63 9.24 15.56

Fire protection .93 --------------------------------------- – – – .54 .02 .31 .72

Correction 32.37 ------------------------------------------- 51.47 39.90 62.23 35.71 56.76 30.70 42.38

Protective inspection and regulation .55 ------------------- .57 .83 – 1.00 .47 .39 –

Environment and housing:

Natural resources 2.13 ------------------------------------ .68 2.51 – 1.14 .64 2.19 .59

Sewerage – ------------------------------------------- .18 – – – – – –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 30.26 ----------------------------- 1.16 – .17 4.68 – 8.87 –

Parks and recreation .72 --------------------------------- 9.69 .62 14.71 6.09 14.88 6.99 19.37

Housing and community development 15.79 ------------------ – – 7.21 30.95 17.73 22.10 –

Government administration:

Financial administration 2.33 ------------------------------- 2.69 5.14 6.64 9.71 5.24 5.91 3.70

Judicial and legal 19.70 ------------------------------------ 39.76 36.99 62.53 24.43 38.76 23.32 28.66

General public buildings 9.92 ------------------------------ 11.41 8.70 11.68 16.61 16.62 10.21 8.76

Other 7.02 ----------------------------------------------- 12.39 9.26 11.47 8.81 5.33 12.82 6.65

Interest on general debt 27.63 --------------------------------- 15.65 14.82 31.01 28.77 10.11 13.80 14.62

General expenditure, n.e.c. 145.40 ------------------------------ 198.68 138.80 114.73 104.98 187.70 113.67 88.48

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 368.52 -------------------------------- 407.12 192.53 619.45 518.86 321.07 214.94 189.55

Long-term debt outstanding 228.71 -------------------------------- 258.92 192.53 564.01 518.86 284.91 214.94 125.71 Education 15.18 ---------------------------------------------- 10.69 11.60 5.18 27.11 8.58 – 2.85 Public debt for private purposes – -------------------------- – – – 179.59 180.80 – – Utility-------------------------------------------------- – – ––––– – Other and unallocable 213.53 ---------------------------------- 248.23 180.94 558.83 312.16 95.53 214.94 122.86

Long-term debt issued – ------------------------------------- 31.68 – 104.12 24.40 46.28 91.86 50.90 Long-term debt retired 25.06 ------------------------------------- 49.82 20.83 27.48 55.46 4.05 13.31 67.22

Cash and security holdings 88.56 ----------------------- 119.28 81.40 151.72 333.02 304.54 220.80 59.63

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 85
TIPSII [UPF] L9COMW GOVTS 68137212 11/ 07/ 95 3:26 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

TSF:GOVTS*92. 11/ 07/ 95 15:25:36 UTF:GOVTS*93. 11/ 07/ 95 15:25:36 META:GOVTS*96. 11/ 07/ 95 15:25:55

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New JerseymCon.

Middlesex Monmouth Morris Ocean Passaic Somerset Sussex Union

230 231 232 233 234 235 236 237

Population, 1990 671 ----------------------------------------- 780 553 124 421 353 433 203 453 060 240 279 130 943 493 819 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 545.87 ----------------------------------------- 663.10 466.64 488.71 551.35 675.80 459.09 605.77

General revenue 545.87 ------------------------------------------ 663.10 466.64 488.71 547.94 675.80 459.09 605.77 Intergovernmental revenue 166.19 ------------------------------ 166.97 107.42 112.10 267.52 100.60 123.35 235.11 From Federal Government 7.29 ---------------------------- 13.43 4.36 4.24 8.29 6.36 – 21.02 From State governments 156.42 ----------------------------- 152.77 103.06 106.65 258.89 94.25 123.35 194.79 From local governments 2.48 ------------------------------ .77 – 1.21 .33 – – 19.30

General revenue from own sources 379.68 ---------------------- 496.12 359.22 376.62 280.42 575.19 335.73 370.66 Taxes 276.33 ---------------------------------------------- 329.68 269.70 310.30 248.55 468.81 252.06 270.05 Property 273.15 ------------------------------------------ 319.90 265.32 308.72 244.43 464.73 249.73 267.89 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other 3.17 -------------------------------------------- 9.78 4.38 1.58 4.11 4.08 2.32 2.15 Current charges 71.45 ------------------------------------- 137.15 74.50 38.46 24.70 65.66 70.46 90.56 Miscellaneous revenue 31.91 ------------------------------- 29.29 15.03 27.85 7.18 40.72 13.22 10.05

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – – – 3.41 – – –

Expenditure 542.85 -------------------------------------- 619.63 477.85 548.53 587.00 597.93 589.01 633.87

By character and object:

Intergovernmental 32.01 -------------------------------------- 46.37 23.84 14.09 41.00 22.71 22.06 57.39 To State governments 30.64 -------------------------------- 34.86 23.84 12.81 40.35 20.73 21.96 46.40 To local governments 1.38 -------------------------------- 11.51 – 1.27 .65 1.98 .10 10.99 Current operation 431.30 --------------------------------------- 428.36 384.43 356.42 393.99 443.58 454.07 472.33 Capital outlay 17.43 ------------------------------------------ 75.31 42.08 121.89 67.61 66.00 73.57 36.93 Construction 12.41 ----------------------------------------- 50.31 21.95 108.59 45.92 60.35 64.77 24.61 Assistance and subsidies 34.73 -------------------------------- 45.24 12.41 34.20 65.31 21.80 19.88 57.86 Interest on debt 27.38 ---------------------------------------- 24.21 15.08 21.94 13.23 43.83 19.43 9.08 Insurance benefits and repayments – ----------------------- .15 – – 5.86 – – .28 ExhibitmSalaries and wages 240.37 ----------------------------- 238.65 189.69 142.21 204.54 208.57 173.67 238.44

General expenditure 542.85 --------------------------------------- 619.48 477.85 548.53 581.14 597.93 589.01 633.58 Current expenditure 525.42 ------------------------------------- 544.16 435.77 426.64 513.53 531.93 515.44 596.65 Intergovernmental expenditure 32.01 ------------------------ 46.37 23.84 14.09 41.00 22.71 22.06 57.39 Capital outlay 17.43 ------------------------------------------ 75.31 42.08 121.89 67.61 66.00 73.57 36.93

General expenditure by function: Education services: Education 117.42 ------------------------------------------- 51.77 104.60 94.90 94.19 130.21 132.12 115.07 Elementary and secondary education 55.89 ---------------- 41.99 19.96 31.42 60.81 47.21 82.52 42.74 Higher education 61.52 ---------------------------------- 9.78 84.64 63.48 33.38 83.00 49.59 72.33

Libraries – -------------------------------------------- 10.56 6.47 25.00 – 19.28 18.50 –

Social services and income maintenance:

Public welfare 82.69 --------------------------------------- 127.85 61.27 54.40 127.75 28.02 73.89 115.85

Hospitals 70.65 -------------------------------------------- 24.65 27.83 9.79 40.35 20.99 21.96 81.25

Health 22.95 ---------------------------------------------- 16.77 19.42 16.44 6.36 23.93 25.32 19.54

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 14.33 ------------------------------------------- 32.21 22.27 86.90 19.09 29.83 53.82 10.06

Capital outlay 8.11 ------------------------------------- 19.79 9.69 59.34 13.23 .65 15.26 4.32

Air transportation – ------------------------------------ – ––––– –

Parking facilities .91 ------------------------------------- – – 33.00 – – – –

Other – ----------------------------------------------- – 1.51 – – – – –

Public safety:

Police protection 10.70 ------------------------------------- 7.78 17.50 12.95 9.55 10.68 10.83 9.77

Fire protection .15 --------------------------------------- .33 1.08 .06 .46 .32 .25 .01

Correction 39.84 ------------------------------------------- 38.61 31.29 25.10 62.15 42.09 32.35 49.23

Protective inspection and regulation .77 ------------------- .46 .07 1.95 .35 .25 1.66 .28

Environment and housing:

Natural resources .35 ------------------------------------ .73 .71 .60 .41 2.93 1.75 1.60

Sewerage .36 ------------------------------------------- – – .23 – – – –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management .74 ----------------------------- 57.09 1.10 6.25 1.30 26.15 5.48 .16

Parks and recreation 13.17 --------------------------------- 31.12 33.36 15.06 8.60 22.14 1.70 12.98

Housing and community development 6.45 ------------------ 10.87 4.78 4.74 – 7.00 – 9.69

Government administration:

Financial administration 6.99 ------------------------------- 5.89 10.35 4.77 2.54 6.51 4.58 10.45

Judicial and legal 32.51 ------------------------------------ 33.00 29.04 30.35 39.75 31.65 36.33 47.62

General public buildings 6.40 ------------------------------ 16.66 13.57 20.84 10.54 26.10 11.16 15.50

Other 4.23 ----------------------------------------------- 6.61 20.95 10.65 36.81 9.98 12.96 5.89

Interest on general debt 27.38 --------------------------------- 24.21 15.08 21.94 13.23 43.83 19.43 9.08

General expenditure, n.e.c. 83.86 ------------------------------ 122.32 55.61 72.61 107.72 116.02 124.93 119.54

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- .15 – – 5.86 – – .28

Debt outstanding 368.61 -------------------------------- 352.25 229.53 385.53 316.30 641.28 264.66 192.03

Long-term debt outstanding 368.61 -------------------------------- 352.25 229.53 385.53 236.84 515.15 264.66 191.82 Education 16.03 ---------------------------------------------- 13.43 26.76 5.20 29.89 36.19 7.52 31.12 Public debt for private purposes 142.76 -------------------------- – – – – 80.74 – – Utility-------------------------------------------------- – – ––––– – Other and unallocable 209.82 ---------------------------------- 338.82 202.77 380.33 206.95 398.22 257.13 160.70

Long-term debt issued – ------------------------------------- 64.41 67.61 138.51 88.17 88.23 – 116.62 Long-term debt retired 32.07 ------------------------------------- 67.69 24.93 22.74 19.28 52.77 15.72 35.68

Cash and security holdings 234.38 ----------------------- 270.13 99.22 290.11 69.71 421.09 103.21 61.68

ExhibitmCounty contribution to own retirement systems – ------- .09 – – 3.33 – – .28

See footnotes at end of table.

86 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMW GOVTS 68137212 11/ 07/ 95 3:26 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

TSF:GOVTS*92. 11/ 07/ 95 15:25:36 UTF:GOVTS*93. 11/ 07/ 95 15:25:36 META:GOVTS*96. 11/ 07/ 95 15:25:55

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New Mexico New York

Bernalillo Dona Ana Albany Broome Chautauqua Dutchess Erie Jefferson Monroe

238 239 240 241 242 243 244 245 246

Population, 1990 480 ----------------------------------------- 577 135 510 292 594 212 160 141 895 259 462 968 532 110 943 713 968 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 175.57 ----------------------------------------- 634.23 1 129.86 969.70 958.28 966.42 1 171.49 837.62 1 309.40

General revenue 175.57 ------------------------------------------ 634.23 1 129.69 962.71 957.74 964.01 1 140.73 837.56 1 270.01 Intergovernmental revenue 26.38 ------------------------------ 93.07 335.57 278.33 304.73 275.57 393.34 245.52 481.54 From Federal Government .13 ---------------------------- 8.66 16.44 – 9.23 26.48 2.11 4.28 16.11 From State governments 25.56 ----------------------------- 83.40 286.90 264.96 284.46 243.09 376.09 236.55 444.37 From local governments .69 ------------------------------ 1.01 32.23 13.37 11.04 6.00 15.14 4.69 21.06

General revenue from own sources 149.19 ---------------------- 541.16 794.12 684.38 653.00 688.45 747.40 592.03 788.48 Taxes 122.34 ---------------------------------------------- 129.39 468.41 410.45 419.80 474.95 543.74 325.51 568.86 Property 80.81 ------------------------------------------ 82.14 122.65 202.22 230.14 197.12 194.76 160.60 276.22 General sales 41.35 ------------------------------------- 45.04 339.80 201.66 184.38 267.60 338.01 156.04 285.96 Selective sales – ------------------------------------ – 3.83 3.78 – 4.45 5.65 2.39 .75 Income – ------------------------------------------- ––––––– – Other .18 -------------------------------------------- 2.21 2.14 2.80 5.29 5.79 5.30 6.47 5.94 Current charges 4.12 ------------------------------------- 378.18 290.62 203.03 158.15 176.10 140.35 146.08 149.39 Miscellaneous revenue 22.73 ------------------------------- 33.58 35.09 70.89 75.06 37.40 63.31 120.44 70.22

Utility and liquor store revenue – ----------------------------- – .17 6.99 .54 2.40 30.76 .06 39.38 Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 186.80 -------------------------------------- 654.60 1 101.93 945.34 945.32 992.98 1 154.76 897.66 1 476.60

By character and object:

Intergovernmental 59.13 -------------------------------------- 5.42 221.57 72.34 163.46 124.06 272.90 81.12 266.96 To State governments 43.80 -------------------------------- – 78.10 1.65 83.96 72.02 94.21 62.27 111.69 To local governments 15.33 -------------------------------- 5.42 143.47 70.68 79.50 52.04 178.69 18.86 155.27 Current operation 116.16 --------------------------------------- 536.68 590.31 669.59 523.34 699.03 614.18 522.31 710.17 Capital outlay 4.46 ------------------------------------------ 98.14 94.32 36.49 49.53 52.72 44.53 114.05 192.10 Construction .57 ----------------------------------------- 36.00 86.52 32.84 30.61 39.68 34.24 80.48 179.38 Assistance and subsidies – -------------------------------- – 104.96 111.96 143.78 82.00 161.22 120.48 233.54 Interest on debt 7.06 ---------------------------------------- 14.35 90.76 54.96 65.20 35.18 61.94 59.70 73.83 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 50.44 ----------------------------- 308.19 254.62 218.65 212.17 246.90 286.83 193.13 231.30

General expenditure 186.80 --------------------------------------- 654.60 1 099.87 919.81 939.90 976.89 1 116.68 897.47 1 443.66 Current expenditure 182.34 ------------------------------------- 556.46 1 005.54 883.32 890.39 924.18 1 084.40 783.42 1 259.07 Intergovernmental expenditure 59.13 ------------------------ 5.42 221.57 72.34 163.46 124.06 272.90 81.12 266.96 Capital outlay 4.46 ------------------------------------------ 98.14 94.32 36.49 49.51 52.72 32.28 114.05 184.58

General expenditure by function: Education services: Education – ------------------------------------------- – 42.19 9.35 38.82 118.48 142.67 95.75 204.53 Elementary and secondary education – ---------------- – 28.33 7.92 26.84 – 93.01 5.53 114.45 Higher education – ---------------------------------- – 13.87 1.43 11.98 118.48 49.66 90.22 90.07

Libraries – -------------------------------------------- – – 9.38 .55 1.01 21.76 1.05 10.13

Social services and income maintenance:

Public welfare 7.01 --------------------------------------- 7.63 383.80 237.31 386.36 243.81 400.44 271.73 472.25

Hospitals 41.62 -------------------------------------------- 477.96 –––– 147.07 – 56.95

Health 2.72 ---------------------------------------------- 3.14 59.96 55.98 39.57 132.13 44.76 61.32 63.25

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 12.08 ------------------------------------------- 30.72 100.93 38.10 105.87 61.59 31.73 149.28 52.15

Capital outlay .06 ------------------------------------- 13.95 61.80 7.48 44.03 30.30 12.03 60.78 27.89

Air transportation – ------------------------------------ .57 25.12 8.59 4.13 4.74 – – 80.64

Parking facilities – ------------------------------------- – – – .03 .17 – – 1.34

Other – ----------------------------------------------- – 3.26 – – – 8.67 – 4.36

Public safety:

Police protection 25.71 ------------------------------------- 21.30 16.73 18.66 31.88 30.54 19.96 56.01 41.56

Fire protection 5.47 --------------------------------------- 15.32 .71 .37 .84 3.49 .80 .74 .81

Correction 21.05 ------------------------------------------- 13.15 75.22 46.46 27.11 68.21 36.32 37.00 59.80

Protective inspection and regulation – ------------------- 1.49 – – – .01 – 1.29 .69

Environment and housing:

Natural resources .27 ------------------------------------ 2.83 .29 4.92 2.24 4.76 – 2.88 –

Sewerage – ------------------------------------------- .07 21.66 – 10.99 – 19.74 – 72.27

Capital outlay – ------------------------------------- – .18 – – – 1.66 – 30.81

Solid waste management – ----------------------------- 10.29 – 20.01 53.72 45.22 – 3.45 58.46

Parks and recreation 6.88 --------------------------------- .30 3.96 21.96 3.00 7.70 7.45 1.82 22.34

Housing and community development .94 ------------------ 10.88 .79 – – 4.36 1.81 3.98 2.46

Government administration:

Financial administration 16.65 ------------------------------- 9.50 15.35 8.72 10.19 7.06 15.60 8.28 11.60

Judicial and legal 1.38 ------------------------------------ 1.15 14.26 15.05 12.73 14.82 18.25 11.74 27.36

General public buildings 4.92 ------------------------------ 7.70 15.43 13.36 9.25 10.38 10.96 9.46 –

Other 9.10 ----------------------------------------------- 7.93 12.35 17.99 16.14 16.94 9.18 14.36 14.60

Interest on general debt 7.06 --------------------------------- 14.35 90.76 54.96 64.96 35.18 57.13 59.70 69.99

General expenditure, n.e.c. 23.95 ------------------------------ 18.30 217.09 338.63 121.53 166.30 122.39 107.61 116.12

Utility and liquor store expenditure – -------------------------- – 2.06 25.53 5.42 16.09 38.09 .19 32.95 Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 120.12 -------------------------------- 163.91 1 292.35 791.06 723.25 494.13 719.12 669.07 1 386.44

Long-term debt outstanding 120.12 -------------------------------- 152.87 1 258.17 588.43 660.00 411.25 641.69 650.57 1 075.04 Education – ---------------------------------------------- – – 2.78 – 11.02 2.04 – – Public debt for private purposes 1.89 -------------------------- 34.76 178.11 408.14 383.77 116.82 301.78 467.05 553.96 Utility – -------------------------------------------------- – – – 3.88 – 76.77 – 87.76 Other and unallocable 118.22 ---------------------------------- 118.11 1 080.06 177.51 272.35 283.42 261.10 183.52 433.32

Long-term debt issued 66.46 ------------------------------------- 5.49 78.44 – 98.66 4.53 20.65 112.22 83.54 Long-term debt retired 47.71 ------------------------------------- 27.75 143.63 50.81 35.92 23.25 55.74 41.80 96.11

Cash and security holdings 166.07 ----------------------- 189.25 341.85 718.37 569.27 247.91 408.52 706.98 745.98

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 87
TIPSII [UPF] L9COMW GOVTS 68137212 11/ 07/ 95 3:26 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

TSF:GOVTS*92. 11/ 07/ 95 15:25:36 UTF:GOVTS*93. 11/ 07/ 95 15:25:36 META:GOVTS*96. 11/ 07/ 95 15:25:55

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New YorkmCon.

Nassau Niagara Oneida Onondaga Orange Oswego Rensselaer Rockland

247 248 249 250 251 252 253 254

Population, 1990 1 ----------------------------------------- 287 348 220 756 250 836 468 973 307 647 121 771 154 429 265 475 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 1 ----------------------------------------- 433.86 914.11 812.03 1 289.13 897.84 936.31 843.09 1 130.77

General revenue 1 ------------------------------------------ 433.86 900.02 812.03 1 245.81 897.20 936.31 843.09 1 120.63 Intergovernmental revenue 353.72 ------------------------------ 289.65 322.88 357.77 275.61 299.83 290.75 305.48 From Federal Government 44.62 ---------------------------- – – 4.87 8.93 4.36 2.10 12.11 From State governments 309.03 ----------------------------- 274.05 268.84 318.68 253.77 274.85 264.70 281.25 From local governments .07 ------------------------------ 15.59 54.04 34.23 12.91 20.61 23.95 12.11

General revenue from own sources 1 ---------------------- 080.15 610.38 489.14 888.03 621.59 636.48 552.34 815.15 Taxes 829.03 ---------------------------------------------- 409.77 313.70 626.10 340.06 477.07 313.22 387.51 Property 427.45 ------------------------------------------ 194.14 150.18 340.90 179.49 468.41 144.94 153.39 General sales 390.06 ------------------------------------- 210.35 155.20 276.73 154.36 – 163.38 227.71 Selective sales 8.34 ------------------------------------ – 2.38 4.72 1.77 .90 2.56 2.97 Income – ------------------------------------------- –––––– – Other 3.17 -------------------------------------------- 5.29 5.95 3.75 4.45 7.76 2.34 3.44 Current charges 186.46 ------------------------------------- 126.70 112.11 158.82 230.10 78.02 207.58 375.67 Miscellaneous revenue 64.66 ------------------------------- 73.90 63.34 103.12 51.42 81.40 31.53 51.98

Utility and liquor store revenue – ----------------------------- 14.09 – 43.32 .64 – – 10.15 Insurance trust revenue – ------------------------------------ –––––– –

Expenditure 1 -------------------------------------- 655.43 1 013.42 845.95 1 462.68 1 035.56 1 015.95 1 143.24 1 309.35

By character and object:

Intergovernmental 149.43 -------------------------------------- 200.61 129.27 211.37 121.53 13.08 143.99 86.83 To State governments 124.17 -------------------------------- 91.09 76.82 87.27 81.12 3.15 78.25 83.69 To local governments 25.27 -------------------------------- 109.52 52.46 124.11 40.41 9.93 65.75 3.13 Current operation 1 --------------------------------------- 171.09 603.36 524.40 916.28 708.56 653.60 765.93 1 034.73 Capital outlay 198.65 ------------------------------------------ 32.10 31.92 128.29 77.09 196.26 117.32 52.29 Construction 179.29 ----------------------------------------- 21.70 30.29 118.33 66.68 174.45 94.28 43.04 Assistance and subsidies 46.46 -------------------------------- 131.82 125.33 134.74 101.02 104.37 87.13 69.69 Interest on debt 89.79 ---------------------------------------- 45.53 35.02 72.00 27.37 48.64 28.87 65.80 Insurance benefits and repayments – ----------------------- –––––– – ExhibitmSalaries and wages 627.94 ----------------------------- 177.39 172.23 290.49 215.72 231.55 196.09 386.07

General expenditure 1 --------------------------------------- 644.88 995.19 845.94 1 426.70 1 035.56 1 015.95 1 143.24 1 266.67 Current expenditure 1 ------------------------------------- 456.77 963.62 814.03 1 298.66 958.48 819.69 1 025.93 1 214.39 Intergovernmental expenditure 149.43 ------------------------ 200.61 129.27 211.37 121.53 13.08 143.99 86.83 Capital outlay 188.10 ------------------------------------------ 31.58 31.91 128.04 77.09 196.26 117.32 52.27

General expenditure by function: Education services: Education 122.76 ------------------------------------------- 164.10 140.30 112.07 124.59 34.04 345.17 185.68 Elementary and secondary education 45.54 ---------------- 36.88 12.77 34.01 26.34 24.11 33.92 33.37 Higher education 77.23 ---------------------------------- 127.21 127.54 78.06 98.25 9.93 311.26 152.31

Libraries .14 -------------------------------------------- 1.57 1.25 20.40 – .77 1.26 .06

Social services and income maintenance:

Public welfare 231.65 --------------------------------------- 352.08 341.64 417.72 383.82 284.15 324.38 298.34

Hospitals 215.69 -------------------------------------------- –––––– 189.81

Health 75.82 ---------------------------------------------- 63.55 46.59 75.06 65.79 60.97 66.65 67.17

Other – ----------------------------------------------- –––––– –

Transportation:

Highways 47.15 ------------------------------------------- 24.95 39.13 68.37 39.31 126.25 48.44 38.07

Capital outlay 16.68 ------------------------------------- 4.53 10.54 25.99 5.72 30.54 .25 15.55

Air transportation – ------------------------------------ .98 6.02 – 2.94 3.65 – –

Parking facilities – ------------------------------------- –––––– –

Other 31.83 ----------------------------------------------- 1.78 3.46 6.09 1.67 6.40 .73 –

Public safety:

Police protection 282.96 ------------------------------------- 35.46 21.12 59.49 20.35 112.24 13.82 35.01

Fire protection 4.27 --------------------------------------- .37 .25 2.07 2.44 3.70 – 8.74

Correction 144.07 ------------------------------------------- 41.14 44.88 86.59 57.19 31.26 49.63 55.88

Protective inspection and regulation – ------------------- – – – – – – .46

Environment and housing:

Natural resources 2.23 ------------------------------------ 3.80 3.04 4.96 4.58 2.78 4.27 1.94

Sewerage 128.33 ------------------------------------------- 8.27 14.98 59.13 7.40 – 16.25 39.77

Capital outlay 79.95 ------------------------------------- .57 .30 1.50 .95 – .05 3.05

Solid waste management .72 ----------------------------- 1.94 – 27.75 70.40 95.79 – 5.00

Parks and recreation 42.05 --------------------------------- 13.72 2.75 26.79 14.30 7.76 2.80 4.26

Housing and community development 10.00 ------------------ – – 4.20 2.31 – 3.22 3.63

Government administration:

Financial administration 17.12 ------------------------------- 7.20 5.19 14.71 10.02 8.56 6.90 12.90

Judicial and legal 33.70 ------------------------------------ 11.08 11.49 23.24 19.91 8.24 8.92 25.24

General public buildings 20.21 ------------------------------ 11.91 11.33 19.55 14.39 7.84 4.58 13.55

Other 15.39 ----------------------------------------------- 13.23 6.56 16.90 22.86 19.32 19.29 26.27

Interest on general debt 89.79 --------------------------------- 39.65 35.02 69.89 27.37 48.64 28.87 65.80

General expenditure, n.e.c. 128.98 ------------------------------ 198.42 110.92 311.71 143.93 153.58 198.06 189.09

Utility and liquor store expenditure 10.55 -------------------------- 18.22 .02 35.97 – – – 42.68 Insurance trust expenditure – --------------------------------- –––––– –

Debt outstanding 1 -------------------------------- 473.74 675.66 369.40 1 076.09 371.48 677.90 383.71 962.93

Long-term debt outstanding 1 -------------------------------- 258.87 620.88 334.91 850.21 346.51 562.93 347.55 762.35 Education 16.09 ---------------------------------------------- – 2.71 7.28 11.15 – 1.94 17.78 Public debt for private purposes 214.67 -------------------------- 484.20 158.24 469.81 150.13 322.93 109.49 226.99 Utility-------------------------------------------------- – 81.70 – 39.48 – – – – Other and unallocable 1 ---------------------------------- 028.10 54.99 173.96 333.64 185.23 240.00 236.12 517.57

Long-term debt issued 184.83 ------------------------------------- 1.99 – 60.11 130.56 156.03 174.20 – Long-term debt retired 99.10 ------------------------------------- 13.02 34.69 69.05 15.49 37.14 15.74 59.92

Cash and security holdings 367.05 ----------------------- 658.16 171.51 602.42 438.31 824.56 239.24 524.20

ExhibitmCounty contribution to own retirement systems – ------- –––––– –

See footnotes at end of table.

88 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMW GOVTS 68137212 11/ 07/ 95 3:26 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

TSF:GOVTS*92. 11/ 07/ 95 15:25:36 UTF:GOVTS*93. 11/ 07/ 95 15:25:36 META:GOVTS*96. 11/ 07/ 95 15:25:55

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New YorkmCon. North Carolina

St. Lawrence Saratoga Schenectady Suffolk Ulster Westchester Alamance Buncombe

255 256 257 258 259 260 261 262

Population, 1990 111 ----------------------------------------- 974 181 276 149 285 1 321 864 165 304 874 866 108 213 174 821 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 807.46 ----------------------------------------- 625.81 991.59 1 038.25 864.95 1 503.80 1 246.08 1 405.52

General revenue 807.46 ------------------------------------------ 625.81 991.59 981.40 864.47 1 502.08 1 246.08 1 404.25 Intergovernmental revenue 314.64 ------------------------------ 137.59 310.04 283.83 304.21 510.98 730.54 751.16 From Federal Government .06 ---------------------------- .01 .25 12.79 – 35.22 3.59 29.06 From State governments 297.99 ----------------------------- 120.13 299.50 265.36 293.36 466.41 724.83 718.00 From local governments 16.58 ------------------------------ 17.45 10.29 5.68 10.85 9.36 2.13 4.11

General revenue from own sources 492.82 ---------------------- 488.23 681.55 697.58 560.26 991.09 515.54 653.09 Taxes 338.39 ---------------------------------------------- 335.07 456.37 586.74 358.71 655.36 346.28 498.20 Property 155.64 ------------------------------------------ 76.55 206.79 298.29 117.01 474.45 195.20 317.24 General sales 176.56 ------------------------------------- 233.88 244.37 282.60 235.27 175.11 143.73 162.73 Selective sales 1.81 ------------------------------------ 18.44 1.23 1.86 2.00 3.01 1.94 9.78 Income – ------------------------------------------- – – –––– – Other 4.38 -------------------------------------------- 6.21 3.99 3.99 4.43 2.79 5.42 8.44 Current charges 97.38 ------------------------------------- 111.53 194.37 51.79 150.39 278.71 95.92 114.03 Miscellaneous revenue 57.05 ------------------------------- 41.62 30.81 59.05 51.16 57.03 73.34 40.86

Utility and liquor store revenue – ----------------------------- – – 56.84 .48 1.72 – 1.28 Insurance trust revenue – ------------------------------------ – – –––– –

Expenditure 818.57 -------------------------------------- 621.60 1 080.80 1 128.91 955.42 1 556.44 1 226.84 1 435.38

By character and object:

Intergovernmental 126.89 -------------------------------------- 182.52 226.02 112.10 116.44 174.85 101.85 106.15 To State governments 80.15 -------------------------------- 45.33 94.50 103.80 81.59 171.22 29.97 32.19 To local governments 46.73 -------------------------------- 137.18 131.52 8.30 34.85 3.63 71.88 73.96 Current operation 479.25 --------------------------------------- 355.38 635.44 752.80 679.09 963.17 1 014.57 1 139.27 Capital outlay 30.16 ------------------------------------------ 17.69 81.65 62.82 28.61 175.27 66.92 151.26 Construction 24.79 ----------------------------------------- 8.72 78.96 45.82 23.21 169.41 47.09 118.09 Assistance and subsidies 135.76 -------------------------------- 32.48 101.77 103.80 101.99 185.68 15.11 – Interest on debt 46.51 ---------------------------------------- 33.54 35.92 97.38 29.29 57.48 28.39 38.70 Insurance benefits and repayments – ----------------------- – – –––– – ExhibitmSalaries and wages 175.62 ----------------------------- 141.28 215.23 386.71 242.29 444.75 667.93 719.17

General expenditure 817.07 --------------------------------------- 618.22 1 080.80 1 037.76 952.07 1 552.81 1 226.84 1 430.72 Current expenditure 786.91 ------------------------------------- 600.54 999.15 1 002.72 923.46 1 377.56 1 159.92 1 283.98 Intergovernmental expenditure 126.89 ------------------------ 182.52 226.02 112.10 116.44 174.85 101.85 106.15 Capital outlay 30.16 ------------------------------------------ 17.69 81.65 35.05 28.61 175.24 66.92 146.74

General expenditure by function: Education services: Education 3.59 ------------------------------------------- 43.51 162.98 134.28 101.70 87.74 784.50 837.67 Elementary and secondary education – ---------------- 25.49 35.78 75.48 – 26.09 680.41 752.83 Higher education 3.59 ---------------------------------- 18.02 127.20 58.80 101.70 61.65 104.09 84.84

Libraries .88 -------------------------------------------- .12 19.81 .19 1.02 .26 9.19 12.73

Social services and income maintenance:

Public welfare 304.75 --------------------------------------- 168.20 451.43 240.20 375.55 416.13 81.74 92.24

Hospitals – -------------------------------------------- – – – – 293.40 – –

Health 63.10 ---------------------------------------------- 35.32 33.78 66.82 124.89 33.24 127.22 100.05

Other – ----------------------------------------------- – – –––– –

Transportation:

Highways 96.31 ------------------------------------------- 53.03 52.66 15.12 61.55 20.02 – –

Capital outlay 12.67 ------------------------------------- 3.14 24.49 10.03 10.33 15.89 – –

Air transportation – ------------------------------------ 2.32 1.67 1.12 – 10.53 – 30.67

Parking facilities – ------------------------------------- – – – .39 – – –

Other – ----------------------------------------------- – 2.08 13.51 – 50.17 – –

Public safety:

Police protection 14.66 ------------------------------------- 21.37 8.47 209.13 16.13 15.89 27.86 42.32

Fire protection 1.17 --------------------------------------- .22 .22 3.83 2.60 .89 12.89 –

Correction 20.91 ------------------------------------------- 32.51 61.19 41.95 39.37 138.82 14.03 27.43

Protective inspection and regulation – ------------------- .22 – – .89 1.12 2.31 4.53

Environment and housing:

Natural resources 5.85 ------------------------------------ 4.13 6.77 2.20 3.29 1.21 1.96 2.43

Sewerage – ------------------------------------------- 26.29 – 22.23 – 106.11 – –

Capital outlay – ------------------------------------- 7.51 – 2.49 – 69.30 – –

Solid waste management 56.27 ----------------------------- – 1.84 – 3.58 62.98 10.53 12.39

Parks and recreation 1.41 --------------------------------- 2.27 2.08 7.06 3.74 31.01 7.16 30.96

Housing and community development – ------------------ – – 4.59 – – – 10.63

Government administration:

Financial administration 8.93 ------------------------------- 7.66 6.48 12.37 11.39 25.34 14.92 17.37

Judicial and legal 9.86 ------------------------------------ 8.13 12.24 26.51 10.16 26.25 4.53 3.08

General public buildings 21.16 ------------------------------ 8.61 5.94 17.20 15.12 .96 5.12 15.39

Other 13.31 ----------------------------------------------- 12.42 13.95 12.68 22.87 9.74 10.38 8.55

Interest on general debt 46.51 --------------------------------- 33.54 35.92 87.43 29.29 57.48 28.39 38.70

General expenditure, n.e.c. 148.41 ------------------------------ 158.37 201.31 119.33 128.54 163.53 84.12 143.59

Utility and liquor store expenditure 1.50 -------------------------- 3.38 – 91.15 3.35 3.63 – 4.66 Insurance trust expenditure – --------------------------------- – – –––– –

Debt outstanding 627.45 -------------------------------- 396.85 457.50 1 309.59 436.42 793.43 330.86 551.56

Long-term debt outstanding 595.03 -------------------------------- 377.37 425.35 1 152.32 258.41 793.43 330.86 551.56 Education – ---------------------------------------------- – 9.21 – 1.06 9.09 4.62 340.34 Public debt for private purposes 460.62 -------------------------- 268.29 158.58 234.59 189.20 244.65 315.26 164.09 Utility – -------------------------------------------------- – – 151.11 – .12 – – Other and unallocable 134.41 ---------------------------------- 109.09 257.56 766.61 68.15 539.56 10.98 47.14

Long-term debt issued 59.39 ------------------------------------- – 105.16 94.37 – 127.63 – 75.51 Long-term debt retired 27.97 ------------------------------------- 26.85 43.80 60.71 20.93 59.24 30.60 24.83

Cash and security holdings 624.96 ----------------------- 331.13 302.37 467.41 252.70 588.67 626.24 510.22

ExhibitmCounty contribution to own retirement systems – ------- – – –––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 89
TIPSII [UPF] L9COMX GOVTS 68137212 11/ 07/ 95 3:44 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

TSF:GOVTS*92. 11/ 07/ 95 15:44:17 UTF:GOVTS*93. 11/ 07/ 95 15:44:17 META:GOVTS*96. 11/ 07/ 95 15:44:36

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

North CarolinamCon.

Catawba Cumberland Davidson Durham Forsyth Gaston Guilford

Mecklenburg New Hanover

263 264 265 266 267 268 269 270 271

Population, 1990 118 ----------------------------------------- 412 274 566 126 677 181 835 265 878 175 093 347 420 511 433 120 284 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 1 ----------------------------------------- 846.49 1 660.18 1 131.28 1 607.66 1 321.91 1 237.75 1 379.59 1 488.03 1 707.25

General revenue 1 ------------------------------------------ 781.73 1 633.30 1 131.24 1 557.50 1 272.72 1 236.42 1 376.00 1 423.40 1 631.29 Intergovernmental revenue 750.80 ------------------------------ 732.99 697.33 679.75 629.41 723.47 715.16 699.76 787.52 From Federal Government 18.71 ---------------------------- 24.58 11.69 1.71 10.75 10.67 10.03 75.58 20.72 From State governments 711.48 ----------------------------- 699.80 682.80 677.98 614.53 710.15 681.45 611.76 750.91 From local governments 20.61 ------------------------------ 8.61 2.84 .05 4.13 2.65 23.69 12.42 15.89

General revenue from own sources 1 ---------------------- 030.93 900.31 433.91 877.75 643.31 512.96 660.84 723.64 843.77 Taxes 390.64 ---------------------------------------------- 314.77 325.01 668.50 537.60 412.87 531.82 586.33 592.96 Property 235.76 ------------------------------------------ 207.47 204.28 518.28 373.60 278.26 359.87 466.02 371.71 General sales 147.97 ------------------------------------- 94.73 113.41 132.42 156.35 129.19 160.20 107.94 187.17 Selective sales 1.33 ------------------------------------ 4.25 – 10.43 1.20 .82 6.54 1.44 16.05 Income – ------------------------------------------- ––––––– – Other 5.58 -------------------------------------------- 8.33 7.31 7.37 6.45 4.60 5.21 10.93 18.04 Current charges 552.81 ------------------------------------- 520.65 78.48 78.90 69.39 73.33 68.44 108.95 153.54 Miscellaneous revenue 87.48 ------------------------------- 64.88 30.42 130.36 36.31 26.76 60.58 28.36 97.26

Utility and liquor store revenue 64.77 ----------------------------- 26.88 .04 50.16 49.19 1.33 3.59 64.63 75.96 Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 1 -------------------------------------- 834.67 1 546.52 1 112.35 1 651.27 1 375.42 1 213.02 1 377.13 1 668.13 1 742.18

By character and object:

Intergovernmental 82.63 -------------------------------------- 60.46 77.58 77.76 92.56 80.88 99.60 42.39 92.94 To State governments 20.77 -------------------------------- 26.27 24.65 39.50 28.09 31.05 26.05 29.53 37.53 To local governments 61.86 -------------------------------- 34.18 52.93 38.26 64.47 49.83 73.55 12.86 55.41 Current operation 1 --------------------------------------- 578.57 1 415.71 940.10 1 207.12 1 087.91 1 014.26 1 120.26 1 326.97 1 343.53 Capital outlay 125.92 ------------------------------------------ 51.65 78.31 291.05 107.08 93.38 110.99 203.13 148.68 Construction 99.60 ----------------------------------------- 17.49 55.41 242.50 89.82 44.29 40.41 174.35 92.85 Assistance and subsidies 10.72 -------------------------------- 1.16 8.79 20.98 53.04 13.08 21.25 54.16 15.65 Interest on debt 36.83 ---------------------------------------- 17.54 7.57 54.36 34.83 11.42 25.03 41.48 141.37 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 915.32 ----------------------------- 786.55 615.79 706.17 671.53 685.74 713.77 654.89 811.13

General expenditure 1 --------------------------------------- 780.80 1 523.97 1 109.18 1 606.93 1 331.76 1 210.06 1 375.41 1 612.03 1 675.97 Current expenditure 1 ------------------------------------- 654.87 1 472.32 1 031.14 1 316.58 1 224.68 1 116.93 1 264.42 1 408.90 1 530.78 Intergovernmental expenditure 82.63 ------------------------ 60.46 77.58 77.76 92.56 80.88 99.60 42.39 92.94 Capital outlay 125.92 ------------------------------------------ 51.65 78.04 290.35 107.08 93.13 110.99 203.13 145.19

General expenditure by function: Education services: Education 893.07 ------------------------------------------- 778.64 798.99 991.82 786.94 774.89 890.01 955.30 791.10 Elementary and secondary education 788.16 ---------------- 672.75 718.86 915.67 722.36 686.51 819.26 867.64 711.37

Higher education 104.90 ---------------------------------- 105.89 80.13 76.15 64.58 88.38 70.75 87.66 79.74

Libraries 11.10 -------------------------------------------- 18.23 10.51 25.01 17.71 12.38 1.10 22.43 12.63

Social services and income maintenance:

Public welfare 105.99 --------------------------------------- 94.87 57.67 129.29 83.58 95.32 101.05 172.90 140.62

Hospitals 447.40 -------------------------------------------- 325.29 – 22.40 –––– –

Health 91.87 ---------------------------------------------- 77.26 71.13 108.28 119.85 115.58 130.11 136.79 140.41

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways – ------------------------------------------- .06 – .30 – – .06 – –

Capital outlay – ------------------------------------- .03 – – – – – – –

Air transportation – ------------------------------------ – .05 – 1.97 – – – 13.60

Parking facilities – ------------------------------------- ––––––– –

Other – ----------------------------------------------- ––––––– –

Public safety:

Police protection 23.25 ------------------------------------- 41.44 25.06 29.38 28.08 43.75 24.18 47.43 42.77

Fire protection 8.23 --------------------------------------- 15.44 14.64 10.92 15.44 2.86 19.14 2.08 15.31

Correction 8.47 ------------------------------------------- 12.14 6.34 31.90 52.87 4.84 26.35 37.58 28.78

Protective inspection and regulation 2.40 ------------------- 3.00 2.83 5.64 – 2.02 3.19 15.16 11.41

Environment and housing:

Natural resources 1.28 ------------------------------------ 1.01 2.30 1.73 1.65 1.79 4.00 6.31 1.29

Sewerage – ------------------------------------------- – – 5.88 – – 2.58 – 64.48

Capital outlay – ------------------------------------- – – – – – 2.58 – 50.46

Solid waste management 11.09 ----------------------------- 12.39 13.44 1.99 – 12.91 .43 31.10 47.89

Parks and recreation 2.10 --------------------------------- 15.21 2.94 18.85 37.94 3.91 5.64 13.57 23.86

Housing and community development – ------------------ .72 – – .48 2.46 .20 1.56 5.07

Government administration:

Financial administration 13.93 ------------------------------- 10.46 11.26 23.72 16.20 9.79 21.56 21.59 21.18

Judicial and legal 1.34 ------------------------------------ 1.80 1.03 3.43 2.14 3.09 8.42 11.28 2.83

General public buildings 10.86 ------------------------------ 9.35 8.59 19.43 2.89 12.86 4.55 15.61 18.51

Other 18.39 ----------------------------------------------- 8.90 7.72 20.00 10.49 10.33 18.12 22.67 18.16

Interest on general debt 36.83 --------------------------------- 17.54 7.57 54.36 34.20 11.42 23.31 41.25 141.37

General expenditure, n.e.c. 93.21 ------------------------------ 80.21 67.10 102.60 119.33 89.87 91.40 57.45 134.68

Utility and liquor store expenditure 53.87 -------------------------- 22.56 3.17 44.34 43.67 2.96 1.72 56.10 66.21 Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 671.72 -------------------------------- 345.20 56.38 1 001.21 522.92 222.44 317.28 1 102.66 1 453.95

Long-term debt outstanding 671.72 -------------------------------- 345.20 56.38 1 001.21 522.92 222.44 317.28 1 102.66 1 453.95 Education 190.44 ---------------------------------------------- 6.56 7.70 613.79 88.76 58.85 18.57 331.20 74.32 Public debt for private purposes 314.71 -------------------------- 5.10 48.68 23.87 80.97 163.59 82.71 150.45 584.77 Utility – -------------------------------------------------- – – – 10.00 – 22.27 2.84 – Other and unallocable 166.57 ---------------------------------- 333.55 – 363.55 343.18 – 193.74 618.17 794.86

Long-term debt issued 42.23 ------------------------------------- – – 539.91 24.82 74.25 24.47 15.64 – Long-term debt retired 35.18 ------------------------------------- 43.38 44.43 26.73 25.71 23.41 55.30 – 75.76

Cash and security holdings 1 ----------------------- 032.11 576.88 202.95 889.40 303.80 389.28 286.44 746.45 882.05

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

90 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMX GOVTS 68137212 11/ 07/ 95 3:44 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

TSF:GOVTS*92. 11/ 07/ 95 15:44:17 UTF:GOVTS*93. 11/ 07/ 95 15:44:17 META:GOVTS*96. 11/ 07/ 95 15:44:36

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

North CarolinamCon. Ohio

Onslow Pitt Randolph Robeson Rowan Wake Wayne

North

Dakotam

Cass Allen Ashtabula

272 273 274 275 276 277 278 279 280 281

Population, 1990 149 ----------------------------------------- 838 107 924 106 546 105 179 110 605 423 380 104 666 102 874 109 755 99 821 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 913.12 ----------------------------------------- 3 034.60 1 103.49 1 583.61 1 209.92 1 535.47 1 215.76 244.91 424.86 489.47

General revenue 879.36 ------------------------------------------ 2 984.32 1 103.49 1 536.28 1 169.39 1 485.51 1 180.18 244.91 424.86 489.47 Intergovernmental revenue 524.47 ------------------------------ 784.90 642.94 1 051.07 743.14 611.64 766.40 70.25 168.08 232.50 From Federal Government 16.04 ---------------------------- 8.20 2.89 17.96 14.80 7.08 21.41 .25 31.70 7.16 From State governments 508.14 ----------------------------- 767.91 639.84 1 029.04 727.44 600.34 742.98 69.98 131.60 176.79 From local governments .30 ------------------------------ 8.79 .22 4.07 .90 4.22 2.01 .02 4.78 48.55

General revenue from own sources 354.88 ---------------------- 2 199.42 460.54 485.21 426.25 873.87 413.78 174.66 256.77 256.97 Taxes 223.91 ---------------------------------------------- 368.52 318.68 331.60 303.82 611.26 291.45 139.16 121.83 139.75 Property 106.62 ------------------------------------------ 222.04 199.72 211.24 188.29 428.32 171.93 133.15 64.67 93.12 General sales 111.52 ------------------------------------- 140.31 111.43 117.05 107.27 170.66 115.39 – 50.55 43.72 Selective sales 2.85 ------------------------------------ 1.22 – – 1.73 6.19 .39 – 1.87 – Income – ------------------------------------------- –––––––– – Other 2.92 -------------------------------------------- 4.95 7.54 3.31 6.53 6.08 3.75 6.01 4.75 2.91 Current charges 96.94 ------------------------------------- 1 753.04 87.73 77.18 86.99 71.40 66.83 4.02 76.70 66.93 Miscellaneous revenue 34.04 ------------------------------- 77.86 54.14 76.43 35.44 191.21 55.50 31.48 58.24 50.29

Utility and liquor store revenue 33.76 ----------------------------- 50.28 – 47.34 40.53 49.96 35.58 – – – Insurance trust revenue – ------------------------------------ –––––––– –

Expenditure 908.71 -------------------------------------- 3 303.19 1 119.83 1 548.49 1 230.53 1 676.86 1 424.87 234.64 442.99 473.73

By character and object:

Intergovernmental 57.28 -------------------------------------- 171.10 48.11 82.07 50.11 86.47 64.43 12.27 – .89 To State governments 16.94 -------------------------------- 37.22 23.30 49.05 23.19 14.21 33.46 12.18 – .89 To local governments 40.34 -------------------------------- 133.88 24.81 33.02 26.92 72.26 30.97 .09 – – Current operation 720.79 --------------------------------------- 2 765.39 891.49 1 301.34 1 005.59 1 097.20 1 006.83 146.04 400.50 420.98 Capital outlay 93.34 ------------------------------------------ 239.78 149.63 95.77 133.84 345.09 285.02 58.49 14.86 20.32 Construction 43.60 ----------------------------------------- 109.53 66.49 32.35 68.07 174.08 167.21 52.42 14.86 6.21 Assistance and subsidies 18.15 -------------------------------- 45.24 11.89 10.46 29.94 .84 34.31 – 11.16 .54 Interest on debt 19.15 ---------------------------------------- 81.68 18.70 58.85 11.07 147.26 34.27 17.84 16.46 31.00 Insurance benefits and repayments – ----------------------- –––––––– – ExhibitmSalaries and wages 475.63 ----------------------------- 1 482.64 600.53 859.32 613.15 702.23 646.69 61.48 166.83 187.97

General expenditure 878.23 --------------------------------------- 3 261.83 1 119.83 1 520.98 1 193.62 1 638.26 1 389.06 234.64 442.99 473.73 Current expenditure 784.89 ------------------------------------- 3 022.05 970.19 1 425.21 1 059.78 1 293.17 1 106.70 176.15 428.13 453.41 Intergovernmental expenditure 57.28 ------------------------ 171.10 48.11 82.07 50.11 86.47 64.43 12.27 – .89 Capital outlay 93.34 ------------------------------------------ 239.78 149.63 95.77 133.84 345.09 282.36 58.49 14.86 20.32

General expenditure by function: Education services: Education 588.72 ------------------------------------------- 1 027.04 817.91 1 034.31 827.31 1 036.78 992.47 – – – Elementary and secondary education 506.67 ---------------- 908.60 752.72 966.06 722.07 990.68 862.27 – – – Higher education 82.06 ---------------------------------- 118.44 65.19 68.26 105.24 46.10 130.20 – – –

Libraries 5.95 -------------------------------------------- 2.16 6.79 1.86 13.05 19.26 2.47 – – 5.51

Social services and income maintenance:

Public welfare 61.43 --------------------------------------- 100.10 54.55 126.55 69.43 76.28 86.40 40.62 102.27 211.06

Hospitals – -------------------------------------------- 1 664.34 ––––––– –

Health 58.27 ---------------------------------------------- 101.04 84.46 162.90 98.88 107.13 57.33 2.47 75.33 59.57

Other – ----------------------------------------------- –––––––– –

Transportation:

Highways – ------------------------------------------- – – – – – – 46.45 39.62 36.73

Capital outlay – ------------------------------------- – – – – – – 17.92 – 2.02

Air transportation 7.43 ------------------------------------ – – – 20.76 – 1.11 – – –

Parking facilities – ------------------------------------- –––––––– –

Other – ----------------------------------------------- –––––––– –

Public safety:

Police protection 18.57 ------------------------------------- 23.19 20.20 23.12 26.42 24.61 13.55 15.09 21.37 32.41

Fire protection 3.87 --------------------------------------- 3.17 17.71 9.02 5.78 9.69 14.09 – – –

Correction 7.05 ------------------------------------------- 9.60 7.22 19.51 5.70 19.44 18.70 20.12 28.49 9.41

Protective inspection and regulation .95 ------------------- 1.61 2.59 1.36 2.77 2.94 1.03 – .38 2.25

Environment and housing:

Natural resources 2.20 ------------------------------------ 2.96 1.79 2.20 4.60 2.67 3.64 45.05 2.51 2.66

Sewerage 9.58 ------------------------------------------- – – – – – – – 13.57 5.84

Capital outlay – ------------------------------------- – – – – – – – .74 .41

Solid waste management 9.06 ----------------------------- 12.87 15.43 7.75 10.57 9.61 13.37 – 1.03 –

Parks and recreation 5.67 --------------------------------- .28 – 2.98 6.52 3.43 .42 .21 – .11

Housing and community development 3.88 ------------------ 3.84 – – – 5.61 .01 – 5.62 2.80

Government administration:

Financial administration 10.68 ------------------------------- 12.69 10.36 9.68 9.78 10.80 9.26 7.10 13.30 12.47

Judicial and legal 1.04 ------------------------------------ 1.17 .97 4.10 1.37 4.31 2.36 13.16 35.32 25.17

General public buildings 4.74 ------------------------------ 11.04 6.41 7.39 6.22 7.57 66.75 3.54 18.34 11.68

Other 4.17 ----------------------------------------------- 13.86 16.11 7.12 18.53 5.99 7.18 9.11 4.46 10.24

Interest on general debt 16.02 --------------------------------- 81.68 18.70 45.30 11.07 147.26 33.12 17.84 16.46 31.00

General expenditure, n.e.c. 58.94 ------------------------------ 189.21 38.64 55.83 54.86 144.89 65.80 13.89 64.90 14.82

Utility and liquor store expenditure 30.49 -------------------------- 41.36 – 27.51 36.92 38.60 35.81 – – – Insurance trust expenditure – --------------------------------- –––––––– –

Debt outstanding 203.95 -------------------------------- 1 316.90 365.17 713.17 106.64 2 214.02 627.82 282.22 178.91 339.18

Long-term debt outstanding 203.95 -------------------------------- 1 316.90 365.17 713.17 106.64 2 214.02 627.82 282.22 174.28 339.18 Education 97.10 ---------------------------------------------- 229.21 328.50 277.75 – 396.37 411.31 – – – Public debt for private purposes 63.40 -------------------------- 93.39 12.03 135.45 90.37 1 630.14 147.62 174.44 – 245.92 Utility 33.27 -------------------------------------------------- – – 223.91 – – 18.15 – – – Other and unallocable 10.18 ---------------------------------- 994.30 24.64 76.06 16.27 187.51 50.73 107.78 174.28 93.26

Long-term debt issued 32.30 ------------------------------------- 92.66 150.17 356.20 – 2.09 114.65 16.39 – 26.85 Long-term debt retired 52.30 ------------------------------------- 137.01 32.01 177.58 17.59 58.58 26.52 11.64 19.66 89.39

Cash and security holdings 201.42 ----------------------- 356.36 292.88 420.35 138.24 1 953.50 353.85 303.75 99.59 349.93

ExhibitmCounty contribution to own retirement systems – ------- –––––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 91
TIPSII [UPF] L9COMX GOVTS 68137212 11/ 07/ 95 3:44 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

TSF:GOVTS*92. 11/ 07/ 95 15:44:17 UTF:GOVTS*93. 11/ 07/ 95 15:44:17 META:GOVTS*96. 11/ 07/ 95 15:44:36

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OhiomCon.

Butler Clark Clermont Columbiana Cuyahoga Fairfield Franklin Greene Hamilton

282 283 284 285 286 287 288 289 290

Population, 1990 291 ----------------------------------------- 479 147 548 150 187 108 276 1 412 140 103 461 961 437 136 731 866 228 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 353.58 ----------------------------------------- 481.07 645.60 265.22 757.78 332.06 472.40 418.62 532.48

General revenue 333.97 ------------------------------------------ 474.52 592.27 262.10 757.78 322.36 471.52 396.55 532.48 Intergovernmental revenue 191.98 ------------------------------ 193.15 161.71 140.11 303.53 138.76 217.80 120.15 241.76 From Federal Government – ---------------------------- .39 12.90 1.44 5.49 3.45 2.49 1.06 14.20 From State governments 189.72 ----------------------------- 192.76 137.22 138.67 295.42 135.31 193.85 119.09 206.50 From local governments 2.25 ------------------------------ – 11.59 – 2.62 – 21.45 – 21.05

General revenue from own sources 141.99 ---------------------- 281.37 430.56 121.98 454.25 183.61 253.72 276.40 290.72 Taxes 70.30 ---------------------------------------------- 186.68 141.76 74.50 238.79 104.77 165.68 124.13 231.34 Property 55.97 ------------------------------------------ 89.54 71.36 72.93 151.71 73.21 111.86 69.66 166.12 General sales .25 ------------------------------------- 51.25 58.38 – 68.54 29.04 45.69 46.84 44.82 Selective sales – ------------------------------------ – .87 – 2.50 .65 – 2.30 4.95 Income – ------------------------------------------- ––––––– – Other 14.08 -------------------------------------------- 45.88 11.15 1.57 16.04 1.88 8.13 5.34 15.45 Current charges 30.98 ------------------------------------- 42.94 97.84 17.56 142.40 53.84 23.11 109.09 16.31 Miscellaneous revenue 40.71 ------------------------------- 51.75 190.95 29.92 73.06 24.99 64.93 43.17 43.07

Utility and liquor store revenue 19.61 ----------------------------- 6.55 53.33 3.12 – 9.69 .88 22.07 – Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 359.28 -------------------------------------- 510.87 910.70 273.46 755.54 342.50 529.53 402.51 560.81

By character and object:

Intergovernmental .69 -------------------------------------- 2.24 .32 – 6.43 – 25.20 5.12 97.59 To State governments .69 -------------------------------- 2.24 .32 – – – .27 5.12 44.68 To local governments – -------------------------------- – – – 6.43 – 24.93 – 52.91 Current operation 303.69 --------------------------------------- 450.29 418.23 250.06 611.56 297.64 379.96 339.31 388.94 Capital outlay 31.17 ------------------------------------------ 25.55 136.31 9.38 40.62 30.53 68.17 39.27 37.65 Construction 29.48 ----------------------------------------- 25.55 132.47 9.38 32.97 20.64 50.93 30.23 32.33 Assistance and subsidies 4.54 -------------------------------- – 2.42 13.13 56.03 10.55 3.67 7.01 13.12 Interest on debt 19.21 ---------------------------------------- 32.79 353.43 .89 40.90 3.78 52.53 11.80 23.51 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 120.27 ----------------------------- 192.65 168.48 114.81 289.86 111.01 143.94 162.21 163.64

General expenditure 335.83 --------------------------------------- 503.40 874.62 269.17 755.54 330.37 529.05 381.85 560.81 Current expenditure 308.52 ------------------------------------- 477.85 738.31 260.59 714.92 301.69 460.90 344.14 523.16 Intergovernmental expenditure .69 ------------------------ 2.24 .32 – 6.43 – 25.20 5.12 97.59 Capital outlay 27.31 ------------------------------------------ 25.55 136.31 8.58 40.62 28.68 68.15 37.71 37.65

General expenditure by function: Education services: Education – ------------------------------------------- – – – – – 7.78 – 21.42 Elementary and secondary education – ---------------- – – – – – 7.78 – 21.42 Higher education – ---------------------------------- ––––––– –

Libraries – -------------------------------------------- ––––––– –

Social services and income maintenance:

Public welfare 86.91 --------------------------------------- 137.10 89.31 70.55 216.83 53.23 127.76 59.11 114.65

Hospitals – -------------------------------------------- – – – 196.19 – .21 2.74 58.07

Health 73.11 ---------------------------------------------- 143.84 65.19 69.35 95.22 67.46 117.15 62.60 91.02

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 34.04 ------------------------------------------- 79.78 56.88 39.81 23.31 51.99 24.02 44.67 35.54

Capital outlay 8.82 ------------------------------------- 25.55 32.40 – 10.68 15.84 9.46 12.76 20.66

Air transportation – ------------------------------------ – .27 – 2.13 2.70 2.19 – –

Parking facilities – ------------------------------------- – – – .60 – 1.71 – –

Other – ----------------------------------------------- ––––––– –

Public safety:

Police protection 22.16 ------------------------------------- 27.92 30.78 10.98 9.13 27.28 13.44 31.25 25.59

Fire protection – --------------------------------------- ––––––– –

Correction 17.16 ------------------------------------------- 7.42 21.75 2.99 38.17 5.97 27.34 3.69 35.55

Protective inspection and regulation .25 ------------------- 1.34 .01 – .27 .71 .24 2.91 1.21

Environment and housing:

Natural resources .85 ------------------------------------ 1.87 3.69 – – 2.03 .39 2.08 .29

Sewerage 22.02 ------------------------------------------- 11.38 136.79 7.12 7.75 30.42 1.93 38.22 .13

Capital outlay 4.36 ------------------------------------- – 78.40 4.38 .32 .38 .03 1.95 –

Solid waste management – ----------------------------- 1.86 – .43 1.03 – 12.47 .38 1.73

Parks and recreation – --------------------------------- 7.10 – – – .65 32.35 8.56 8.33

Housing and community development 1.07 ------------------ .30 6.57 4.64 4.44 3.55 3.01 1.13 10.11

Government administration:

Financial administration 11.60 ------------------------------- 5.33 13.06 4.98 17.30 15.54 19.28 14.28 16.33

Judicial and legal 20.18 ------------------------------------ 27.52 49.26 14.33 63.82 25.16 40.08 44.53 49.45

General public buildings 5.65 ------------------------------ 8.80 10.96 4.90 12.99 10.55 20.54 17.48 18.67

Other 11.79 ----------------------------------------------- 2.67 8.20 3.12 5.81 6.93 6.37 23.78 5.87

Interest on general debt 19.12 --------------------------------- 32.79 339.83 .31 40.90 2.36 52.53 8.64 23.51

General expenditure, n.e.c. 9.93 ------------------------------ 6.36 42.09 35.65 19.62 23.86 18.24 15.79 43.33

Utility and liquor store expenditure 23.46 -------------------------- 7.47 36.08 4.29 – 12.13 .48 20.66 – Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 461.54 -------------------------------- 362.29 3 284.75 13.64 608.66 90.16 718.05 411.79 366.67

Long-term debt outstanding 369.48 -------------------------------- 331.55 3 271.43 13.64 606.94 54.93 713.22 183.48 366.67 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 347.31 -------------------------- 277.20 2 553.18 .19 414.92 3.48 409.60 71.45 29.05 Utility 1.09 -------------------------------------------------- – 270.66 10.61 – 11.02 – 81.56 – Other and unallocable 21.08 ---------------------------------- 54.35 447.60 2.84 192.02 40.43 303.62 30.47 337.61

Long-term debt issued 139.89 ------------------------------------- – 544.98 1.39 87.26 6.28 102.64 66.27 134.13 Long-term debt retired 5.08 ------------------------------------- 15.62 14.96 1.09 48.62 2.30 36.60 22.09 88.80

Cash and security holdings 582.02 ----------------------- 375.58 2 736.81 75.61 577.25 131.86 590.58 355.27 250.98

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

92 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMX GOVTS 68137212 11/ 07/ 95 3:44 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

TSF:GOVTS*92. 11/ 07/ 95 15:44:17 UTF:GOVTS*93. 11/ 07/ 95 15:44:17 META:GOVTS*96. 11/ 07/ 95 15:44:36

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OhiomCon.

Lake Licking Lorain Lucas Mahoning Medina Montgomery Portage Richland

291 292 293 294 295 296 297 298 299

Population, 1990 215 ----------------------------------------- 499 128 300 271 126 462 361 264 806 122 354 573 809 142 585 126 137 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 569.40 ----------------------------------------- 292.40 344.87 553.30 407.10 401.29 724.46 867.41 436.07

General revenue 500.19 ------------------------------------------ 291.97 344.87 550.47 406.72 385.52 674.87 862.41 436.07 Intergovernmental revenue 160.82 ------------------------------ 116.56 174.94 229.66 207.34 130.09 306.31 178.95 230.10 From Federal Government 1.86 ---------------------------- – – .75 15.65 2.68 19.26 11.45 1.36 From State governments 149.11 ----------------------------- 114.86 173.72 225.59 191.58 127.41 225.40 167.49 228.74 From local governments 9.85 ------------------------------ 1.70 1.22 3.33 .11 – 61.65 – –

General revenue from own sources 339.37 ---------------------- 175.41 169.93 320.81 199.38 255.43 368.56 683.47 205.97 Taxes 183.77 ---------------------------------------------- 130.75 133.36 195.46 112.68 120.70 181.22 116.66 116.49 Property 129.14 ------------------------------------------ 68.02 95.51 116.89 69.41 80.95 88.27 72.50 79.08 General sales 36.84 ------------------------------------- 54.04 29.89 71.09 37.32 30.11 73.33 39.49 32.42 Selective sales .04 ------------------------------------ 1.05 – 3.50 .89 – 2.92 – .14 Income – ------------------------------------------- ––––––– – Other 17.74 -------------------------------------------- 7.64 7.96 3.98 5.07 9.64 16.71 4.66 4.85 Current charges 100.65 ------------------------------------- 17.23 9.86 37.75 59.86 81.10 84.21 508.45 56.61 Miscellaneous revenue 54.96 ------------------------------- 27.44 26.71 87.61 26.84 53.63 103.13 58.35 32.88

Utility and liquor store revenue 69.21 ----------------------------- .43 – 2.83 .38 15.77 49.59 5.00 – Insurance trust revenue – ------------------------------------ ––––––– –

Expenditure 527.06 -------------------------------------- 287.51 332.73 588.06 420.81 421.19 759.34 798.69 486.66

By character and object:

Intergovernmental 11.19 -------------------------------------- – – 2.89 5.06 16.29 27.89 2.27 14.00 To State governments 10.15 -------------------------------- – – 2.89 5.06 13.70 1.31 2.27 – To local governments 1.04 -------------------------------- – – – – 2.59 26.58 – 14.00 Current operation 423.69 --------------------------------------- 263.79 303.15 439.03 328.40 313.26 562.91 750.84 417.70 Capital outlay 69.32 ------------------------------------------ 7.39 7.74 40.06 27.48 80.02 92.65 8.79 30.70 Construction 24.34 ----------------------------------------- 7.16 4.51 23.35 27.22 70.42 78.72 8.79 22.63 Assistance and subsidies .88 -------------------------------- 8.36 12.01 34.89 41.85 – 16.16 8.30 13.21 Interest on debt 21.98 ---------------------------------------- 7.98 9.83 71.18 18.02 11.61 59.73 28.49 11.05 Insurance benefits and repayments – ----------------------- ––––––– – ExhibitmSalaries and wages 187.16 ----------------------------- 125.32 132.86 173.17 137.31 114.82 185.23 331.94 177.95

General expenditure 496.18 --------------------------------------- 287.08 332.73 585.37 420.35 410.40 715.96 793.79 486.66 Current expenditure 428.13 ------------------------------------- 279.70 324.99 545.70 392.88 330.75 625.64 784.99 455.96 Intergovernmental expenditure 11.19 ------------------------ – – 2.89 5.06 16.29 27.89 2.27 14.00 Capital outlay 68.05 ------------------------------------------ 7.39 7.74 39.67 27.48 79.65 90.32 8.79 30.70

General expenditure by function: Education services: Education – ------------------------------------------- – – – – – 19.30 13.98 – Elementary and secondary education – ---------------- – – – – – 19.30 13.98 – Higher education – ---------------------------------- ––––––– –

Libraries – -------------------------------------------- ––––––– –

Social services and income maintenance:

Public welfare 48.07 --------------------------------------- 64.77 96.10 181.98 153.01 53.04 153.58 86.26 124.51

Hospitals – -------------------------------------------- –––––– 383.79 –

Health 149.31 ---------------------------------------------- 47.80 90.98 111.38 59.41 110.36 121.31 100.26 118.55

Other – ----------------------------------------------- ––––––– –

Transportation:

Highways 24.87 ------------------------------------------- 35.00 19.26 33.23 36.84 39.05 40.15 37.12 35.14

Capital outlay 8.60 ------------------------------------- – 3.33 1.35 7.67 3.01 25.77 – 6.04

Air transportation – ------------------------------------ .33 – – – – – – –

Parking facilities – ------------------------------------- – – – – – 8.30 – –

Other – ----------------------------------------------- ––––––– –

Public safety:

Police protection 37.38 ------------------------------------- 21.52 19.40 19.96 4.20 33.39 21.87 18.77 21.33

Fire protection – --------------------------------------- ––––––– –

Correction 7.42 ------------------------------------------- 6.83 10.09 31.38 11.05 2.02 40.94 18.16 4.37

Protective inspection and regulation 1.13 ------------------- – – 1.12 .40 1.62 1.46 1.17 1.45

Environment and housing:

Natural resources .19 ------------------------------------ 2.24 .80 .38 .80 2.76 – – 1.86

Sewerage 59.72 ------------------------------------------- 9.17 1.52 18.02 41.70 67.67 42.31 22.79 12.11

Capital outlay 18.04 ------------------------------------- – .03 6.62 8.71 13.63 8.68 – 6.92

Solid waste management 24.18 ----------------------------- 1.45 .95 .74 5.74 – 34.24 1.64 32.63

Parks and recreation – --------------------------------- – – 8.63 – .51 4.18 – .57

Housing and community development – ------------------ 6.30 – – 1.53 2.84 7.65 – –

Government administration:

Financial administration 14.78 ------------------------------- 9.92 10.11 14.73 13.25 12.39 17.68 8.72 19.02

Judicial and legal 36.67 ------------------------------------ 35.76 29.24 45.96 24.15 18.41 68.44 34.18 38.21

General public buildings 17.58 ------------------------------ 16.86 10.59 13.23 5.54 9.55 10.48 10.34 6.30

Other 6.00 ----------------------------------------------- 9.98 3.13 20.80 3.89 6.31 9.45 14.50 3.99

Interest on general debt 19.04 --------------------------------- 7.98 9.83 70.95 18.02 11.39 57.77 28.10 11.05

General expenditure, n.e.c. 49.83 ------------------------------ 11.18 30.75 12.88 40.82 39.08 56.84 13.98 55.56

Utility and liquor store expenditure 30.88 -------------------------- .43 – 2.69 .46 10.79 43.38 4.90 – Insurance trust expenditure – --------------------------------- ––––––– –

Debt outstanding 277.52 -------------------------------- 139.94 122.42 858.00 338.08 119.78 767.47 344.94 109.83

Long-term debt outstanding 259.27 -------------------------------- 133.69 108.00 840.24 297.43 115.49 747.82 294.83 101.51 Education – ---------------------------------------------- ––––––– – Public debt for private purposes 136.14 -------------------------- 44.62 69.12 750.10 133.69 34.84 484.85 171.62 27.23 Utility 36.18 -------------------------------------------------- .23 – 3.20 – 2.75 73.28 4.28 – Other and unallocable 86.95 ---------------------------------- 88.83 38.87 86.93 163.74 77.90 189.69 118.93 74.28

Long-term debt issued 8.21 ------------------------------------- 14.81 .15 80.48 94.95 – 53.20 – 15.22 Long-term debt retired 23.70 ------------------------------------- 15.27 14.63 20.07 13.34 11.70 32.02 38.27 15.44

Cash and security holdings 354.60 ----------------------- 144.91 187.95 838.06 220.54 166.07 767.90 413.18 143.26

ExhibitmCounty contribution to own retirement systems – ------- ––––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 93
TIPSII [UPF] L9COMX GOVTS 68137212 11/ 07/ 95 3:44 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

TSF:GOVTS*92. 11/ 07/ 95 15:44:17 UTF:GOVTS*93. 11/ 07/ 95 15:44:17 META:GOVTS*96. 11/ 07/ 95 15:44:36

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OhiomCon. Oklahoma

Stark Summit Trumbull Warren Wayne Wood Cleveland Comanche

300 301 302 303 304 305 306 307

Population, 1990 367 ----------------------------------------- 585 514 990 227 813 113 909 101 461 113 269 174 253 111 486 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 409.00 ----------------------------------------- 535.24 453.27 360.67 348.81 570.15 135.90 670.37

General revenue 409.00 ------------------------------------------ 526.39 442.47 341.04 348.81 559.84 135.90 670.37 Intergovernmental revenue 157.92 ------------------------------ 208.24 163.68 131.70 145.01 213.47 18.98 106.31 From Federal Government 11.06 ---------------------------- 13.50 1.15 1.04 – 1.74 – .68 From State governments 140.23 ----------------------------- 173.11 149.03 130.67 139.97 210.01 15.35 102.14 From local governments 6.64 ------------------------------ 21.63 13.49 – 5.05 1.72 3.63 3.49

General revenue from own sources 251.08 ---------------------- 318.16 278.79 209.33 203.80 346.36 116.92 564.06 Taxes 118.71 ---------------------------------------------- 179.75 90.43 111.03 128.47 194.54 56.00 47.84 Property 106.88 ------------------------------------------ 127.59 85.89 72.14 86.11 132.45 53.94 47.41 General sales – ------------------------------------- 36.84 – 24.96 25.63 58.15 – – Selective sales 1.12 ------------------------------------ – 1.25 1.25 – – – – Income – ------------------------------------------- – ––––– – Other 10.70 -------------------------------------------- 15.32 3.29 12.69 16.74 3.94 2.06 .43 Current charges 92.90 ------------------------------------- 75.13 137.44 47.60 56.76 106.90 3.97 477.44 Miscellaneous revenue 39.47 ------------------------------- 63.28 50.92 50.71 18.57 44.93 56.95 38.79

Utility and liquor store revenue – ----------------------------- 8.85 10.80 19.64 – 10.31 – – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 381.15 -------------------------------------- 559.54 452.70 416.74 329.76 523.72 134.37 670.57

By character and object:

Intergovernmental .94 -------------------------------------- 20.27 2.44 4.28 .73 4.48 13.27 13.79 To State governments .94 -------------------------------- 7.57 1.79 4.28 .73 .81 – 3.12 To local governments – -------------------------------- 12.70 .65 – – 3.66 13.27 10.67 Current operation 326.72 --------------------------------------- 454.03 381.03 294.83 294.57 453.15 62.19 539.79 Capital outlay 9.64 ------------------------------------------ 34.55 35.87 98.20 23.15 22.90 5.05 53.94 Construction 9.37 ----------------------------------------- 28.70 8.18 55.90 17.47 21.62 – 3.44 Assistance and subsidies 22.69 -------------------------------- 22.11 11.23 – 8.85 24.03 – – Interest on debt 21.18 ---------------------------------------- 28.57 22.13 19.44 2.46 19.16 53.86 63.05 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 141.29 ----------------------------- 155.54 152.13 136.96 144.87 210.07 47.17 217.53

General expenditure 381.15 --------------------------------------- 552.92 445.74 389.76 329.76 516.70 134.37 670.57 Current expenditure 371.51 ------------------------------------- 519.12 409.87 303.02 306.61 494.98 129.32 616.62 Intergovernmental expenditure .94 ------------------------ 20.27 2.44 4.28 .73 4.48 13.27 13.79 Capital outlay 9.64 ------------------------------------------ 33.80 35.87 86.74 23.15 21.72 5.05 53.94

General expenditure by function: Education services: Education – ------------------------------------------- – .43 – – 25.60 13.69 11.12 Elementary and secondary education – ---------------- – .43 – – 25.60 13.69 11.12 Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – – – – – – .21

Social services and income maintenance:

Public welfare 119.70 --------------------------------------- 166.41 123.76 53.99 67.62 171.60 .53 1.03

Hospitals 23.24 -------------------------------------------- 36.87 96.83 – – – – 517.96

Health 70.06 ---------------------------------------------- 114.91 68.60 45.33 42.22 45.38 7.27 6.37

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 28.53 ------------------------------------------- 27.53 25.74 64.58 52.14 49.63 14.05 26.31

Capital outlay – ------------------------------------- 8.57 2.09 21.55 4.84 – .82 3.67

Air transportation .32 ------------------------------------ – – .33 2.19 – – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 6.64 ------------------------------------- 8.26 9.84 18.23 27.11 13.08 14.30 7.62

Fire protection – --------------------------------------- – ––––– –

Correction 21.85 ------------------------------------------- 29.74 5.12 2.88 4.25 21.81 1.60 4.63

Protective inspection and regulation .49 ------------------- .83 1.88 1.81 1.61 5.92 – –

Environment and housing:

Natural resources .71 ------------------------------------ .14 1.33 – 2.87 .20 1.15 1.75

Sewerage 24.01 ------------------------------------------- 39.07 23.62 53.46 1.72 8.88 – –

Capital outlay 9.37 ------------------------------------- 3.78 4.21 35.05 – – – –

Solid waste management .19 ----------------------------- .60 – – 23.29 17.27 – –

Parks and recreation – --------------------------------- .02 .02 1.43 – – – –

Housing and community development 1.84 ------------------ 5.91 3.97 4.01 3.44 1.74 – –

Government administration:

Financial administration 10.82 ------------------------------- 14.31 10.09 14.96 7.24 8.87 9.45 7.42

Judicial and legal 13.11 ------------------------------------ 32.40 17.12 23.03 33.06 41.74 3.71 7.32

General public buildings 6.12 ------------------------------ 19.24 7.79 13.43 18.44 – 9.18 2.78

Other 7.53 ----------------------------------------------- 4.02 13.79 40.60 7.84 11.84 3.24 11.73

Interest on general debt 21.18 --------------------------------- 28.13 21.46 19.19 2.46 19.16 53.86 63.05

General expenditure, n.e.c. 24.83 ------------------------------ 24.54 14.34 32.49 32.26 73.97 2.35 1.27

Utility and liquor store expenditure – -------------------------- 6.62 6.97 26.99 – 7.02 – – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 323.36 -------------------------------- 351.65 271.91 347.21 44.53 271.34 902.50 843.06

Long-term debt outstanding 284.32 -------------------------------- 325.86 256.34 256.56 44.53 239.91 902.50 843.06 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 204.51 -------------------------- 191.16 198.99 60.99 12.76 46.12 898.60 433.95 Utility-------------------------------------------------- – 3.84 8.64 11.25 – – – – Other and unallocable 79.81 ---------------------------------- 130.86 48.71 184.31 31.77 193.79 3.90 409.11

Long-term debt issued – ------------------------------------- 71.72 39.48 36.21 16.76 37.34 352.64 35.28 Long-term debt retired 17.84 ------------------------------------- 24.18 72.10 13.41 4.81 22.50 126.22 35.02

Cash and security holdings 322.21 ----------------------- 279.35 361.53 302.23 114.84 278.62 937.63 484.38

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

94 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMX GOVTS 68137212 11/ 07/ 95 3:44 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

TSF:GOVTS*92. 11/ 07/ 95 15:44:17 UTF:GOVTS*93. 11/ 07/ 95 15:44:17 META:GOVTS*96. 11/ 07/ 95 15:44:36

Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OklahomamCon. Oregon

Oklahoma Tulsa Clackamas Jackson Lane Marion Multnomah Washington

308 309 310 311 312 313 314 315

Population, 1990 599 ----------------------------------------- 611 503 341 278 850 146 389 282 912 228 483 583 887 311 554 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 224.80 ----------------------------------------- 255.23 439.50 376.26 476.40 409.81 481.39 553.97

General revenue 214.20 ------------------------------------------ 244.25 439.50 376.26 476.40 409.81 481.39 553.97 Intergovernmental revenue 26.54 ------------------------------ 30.21 149.48 270.63 316.31 179.71 216.84 131.29 From Federal Government 1.12 ---------------------------- 1.68 26.94 110.62 71.45 14.07 42.67 9.06 From State governments 22.40 ----------------------------- 19.14 115.64 157.16 228.17 155.98 169.94 118.54 From local governments 3.02 ------------------------------ 9.40 6.90 2.85 16.69 9.66 4.23 3.69

General revenue from own sources 187.66 ---------------------- 214.04 290.02 105.64 160.09 230.10 264.55 422.68 Taxes 65.94 ---------------------------------------------- 89.99 167.07 42.53 53.84 123.73 220.85 196.04 Property 65.54 ------------------------------------------ 87.84 147.37 35.30 42.29 113.90 155.91 156.58 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – 4.07 .82 6.35 .99 19.09 14.58 Income – ------------------------------------------- – ––––– – Other .41 -------------------------------------------- 2.15 15.62 6.41 5.20 8.84 45.85 24.88 Current charges 19.54 ------------------------------------- 34.55 74.22 47.02 66.30 88.23 24.98 159.44 Miscellaneous revenue 102.18 ------------------------------- 89.51 48.73 16.09 39.96 18.15 18.72 67.20

Utility and liquor store revenue .32 ----------------------------- – ––––– – Insurance trust revenue 10.28 ------------------------------------ 10.97 – – – – – –

Expenditure 232.58 -------------------------------------- 308.84 530.74 400.97 501.31 404.12 500.55 681.46

By character and object:

Intergovernmental 18.41 -------------------------------------- 16.04 16.61 11.18 29.68 17.21 30.31 8.46 To State governments 2.65 -------------------------------- – 1.08 .72 2.48 6.18 1.20 .90 To local governments 15.76 -------------------------------- 16.04 15.53 10.46 27.20 11.04 29.12 7.57 Current operation 105.99 --------------------------------------- 133.36 449.55 334.79 378.74 350.85 450.36 380.37 Capital outlay 14.47 ------------------------------------------ 98.64 52.26 54.10 79.39 31.04 17.08 261.24 Construction 10.94 ----------------------------------------- 93.41 31.07 14.02 66.11 22.83 14.06 220.19 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 89.44 ---------------------------------------- 55.17 12.32 .90 13.51 5.02 2.80 31.40 Insurance benefits and repayments 4.26 ----------------------- 5.63 – – – – – – ExhibitmSalaries and wages 59.86 ----------------------------- 73.77 163.96 158.18 157.78 127.31 175.04 146.36

General expenditure 227.81 --------------------------------------- 303.21 530.74 400.97 501.31 404.12 500.55 681.46 Current expenditure 213.33 ------------------------------------- 204.57 478.48 346.86 421.93 373.09 483.47 420.23 Intergovernmental expenditure 18.41 ------------------------ 16.04 16.61 11.18 29.68 17.21 30.31 8.46 Capital outlay 14.47 ------------------------------------------ 98.64 52.26 54.10 79.39 31.04 17.08 261.24

General expenditure by function: Education services: Education 15.81 ------------------------------------------- 18.06 7.35 10.46 27.20 6.63 2.53 1.23 Elementary and secondary education 15.81 ---------------- 18.06 7.35 10.46 27.20 6.63 2.53 1.23 Higher education – ---------------------------------- – ––––– –

Libraries 13.06 -------------------------------------------- 17.82 4.91 21.50 .13 – 31.70 14.58

Social services and income maintenance:

Public welfare 4.13 --------------------------------------- 1.66 33.10 1.19 24.48 1.33 – 4.36

Hospitals – -------------------------------------------- 88.58 – – – – – –

Health 12.14 ---------------------------------------------- 14.38 60.05 87.31 76.06 80.63 129.66 63.48

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 18.10 ------------------------------------------- 12.29 92.26 83.23 119.31 43.89 56.01 120.89

Capital outlay 1.08 ------------------------------------- 2.19 17.01 35.80 57.47 15.09 5.64 63.94

Air transportation – ------------------------------------ – – 7.31 – – – –

Parking facilities 1.37 ------------------------------------- .55 – – – – – –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 8.57 ------------------------------------- 5.65 36.21 51.12 32.56 23.42 25.04 28.48

Fire protection – --------------------------------------- – ––––– –

Correction 14.68 ------------------------------------------- 12.16 31.34 14.64 33.93 53.37 97.81 20.56

Protective inspection and regulation – ------------------- 1.34 9.42 1.53 1.99 3.97 – –

Environment and housing:

Natural resources .47 ------------------------------------ 1.65 1.49 6.05 1.58 1.53 1.93 .59

Sewerage – ------------------------------------------- – 37.00 – – 11.16 .32 248.10

Capital outlay – ------------------------------------- – 10.81 – – 10.08 – 169.26

Solid waste management – ----------------------------- – 2.37 1.07 13.67 55.19 – –

Parks and recreation – --------------------------------- 26.98 11.23 14.31 11.30 .93 15.04 4.39

Housing and community development – ------------------ – 11.21 – 1.16 .03 12.01 6.35

Government administration:

Financial administration 10.33 ------------------------------- 13.86 21.61 18.44 14.93 19.16 31.25 19.60

Judicial and legal 15.03 ------------------------------------ 6.22 8.62 9.25 16.66 15.16 25.28 8.34

General public buildings 8.88 ------------------------------ 5.89 3.72 9.75 7.97 10.36 20.27 16.11

Other 3.80 ----------------------------------------------- 3.55 43.43 28.57 44.71 14.85 4.58 20.80

Interest on general debt 89.36 --------------------------------- 55.17 12.32 .90 13.51 5.02 2.80 31.40

General expenditure, n.e.c. 12.07 ------------------------------ 17.38 103.07 34.34 60.16 57.48 44.33 72.20

Utility and liquor store expenditure .51 -------------------------- – ––––– – Insurance trust expenditure 4.26 --------------------------------- 5.63 – – – – – –

Debt outstanding 1 -------------------------------- 212.32 686.97 540.84 21.83 162.40 62.16 25.71 436.38

Long-term debt outstanding 1 -------------------------------- 212.32 686.36 540.84 21.83 162.40 62.16 25.71 211.70 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 1 -------------------------- 205.30 378.33 418.56 16.74 67.83 – – – Utility 1.37 -------------------------------------------------- – ––––– – Other and unallocable 5.65 ---------------------------------- 308.03 122.28 5.09 94.57 62.16 25.71 211.70

Long-term debt issued 184.18 ------------------------------------- 134.20 292.83 5.09 – – – 31.65 Long-term debt retired 48.88 ------------------------------------- 43.47 20.73 3.13 10.63 7.99 4.43 50.63

Cash and security holdings 1 ----------------------- 330.12 628.17 684.93 179.20 361.32 94.64 62.35 399.63

ExhibitmCounty contribution to own retirement systems .44 ------- 6.14 – – – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 95
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 3:46 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Pennsylvania

Allegheny Beaver Berks Blair Bucks Butler Cambria

316 317 318 319 320 321 322

Population, 1990 1 ----------------------------------------- 336 449 186 093 336 523 130 542 541 174 152 013 163 029 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 588.09 ----------------------------------------- 354.42 347.83 242.40 331.56 287.82 401.51

General revenue 563.90 ------------------------------------------ 354.42 330.68 220.44 309.17 269.86 375.87 Intergovernmental revenue 241.93 ------------------------------ 229.69 183.53 105.25 128.25 150.20 206.08 From Federal Government 11.04 ---------------------------- – 13.31 – 1.42 1.76 – From State governments 230.69 ----------------------------- 229.69 169.71 105.03 126.83 147.87 206.08 From local governments .20 ------------------------------ – .51 .22 – .57 –

General revenue from own sources 321.97 ---------------------- 124.74 147.15 115.19 180.92 119.66 169.79 Taxes 225.65 ---------------------------------------------- 91.72 89.83 83.41 134.86 85.84 90.97 Property 214.95 ------------------------------------------ 91.51 88.79 80.17 133.92 80.93 89.68 General sales – ------------------------------------- ––––– – Selective sales 9.37 ------------------------------------ ––––– – Income – ------------------------------------------- ––––– – Other 1.34 -------------------------------------------- .21 1.04 3.25 .95 4.91 1.28 Current charges 66.23 ------------------------------------- 28.04 41.38 25.75 31.52 24.49 65.53 Miscellaneous revenue 30.08 ------------------------------- 4.98 15.95 6.02 14.54 9.33 13.29

Utility and liquor store revenue – ----------------------------- ––––– – Insurance trust revenue 24.19 ------------------------------------ – 17.15 21.96 22.39 17.97 25.64

Expenditure 745.65 -------------------------------------- 354.12 343.70 222.22 317.47 315.29 364.72

By character and object:

Intergovernmental 38.32 -------------------------------------- – .35 8.25 17.48 15.76 5.63 To State governments – -------------------------------- – .07 8.21 – – – To local governments 38.32 -------------------------------- – .28 .04 17.48 15.76 5.63 Current operation 422.89 --------------------------------------- 338.24 301.23 196.71 256.68 238.05 339.52 Capital outlay 228.49 ------------------------------------------ 9.88 23.18 3.04 22.54 44.64 – Construction 222.69 ----------------------------------------- 6.84 23.09 1.82 16.40 11.58 – Assistance and subsidies – -------------------------------- ––––– – Interest on debt 36.12 ---------------------------------------- 6.00 12.65 4.86 14.58 10.24 5.31 Insurance benefits and repayments 19.83 ----------------------- – 6.29 9.36 6.18 6.60 14.27 ExhibitmSalaries and wages 145.01 ----------------------------- 117.80 125.60 85.79 132.32 75.59 127.68

General expenditure 725.82 --------------------------------------- 354.12 337.41 212.86 311.29 308.68 350.45 Current expenditure 497.32 ------------------------------------- 344.24 314.23 209.82 288.75 264.04 350.45 Intergovernmental expenditure 38.32 ------------------------ – .35 8.25 17.48 15.76 5.63 Capital outlay 228.49 ------------------------------------------ 9.88 23.18 3.04 22.54 44.64 –

General expenditure by function: Education services: Education 16.33 ------------------------------------------- – – – 4.98 14.18 – Elementary and secondary education 2.09 ---------------- ––––– – Higher education 14.24 ---------------------------------- – – – 4.98 14.18 –

Libraries 4.25 -------------------------------------------- 4.12 3.05 .84 7.88 .97 –

Social services and income maintenance:

Public welfare 54.27 --------------------------------------- 142.46 101.41 73.91 44.46 85.49 160.42

Hospitals 57.41 -------------------------------------------- ––––– –

Health 85.24 ---------------------------------------------- 60.11 54.88 28.74 66.87 57.46 65.90

Other – ----------------------------------------------- ––––– –

Transportation:

Highways 21.87 ------------------------------------------- 4.00 2.18 4.51 2.46 5.37 17.25

Capital outlay 10.32 ------------------------------------- .81 .40 1.86 1.52 3.18 –

Air transportation 222.31 ------------------------------------ 7.82 – .29 – .54 2.48

Parking facilities – ------------------------------------- – – – 2.85 – –

Other – ----------------------------------------------- – .28 – 3.95 – 2.02

Public safety:

Police protection 13.28 ------------------------------------- 6.43 .56 .74 .94 .32 .75

Fire protection .39 --------------------------------------- – 2.36 – .90 .04 –

Correction 31.55 ------------------------------------------- 24.70 37.49 35.12 44.63 12.51 15.93

Protective inspection and regulation .24 ------------------- – .54 .11 .75 .01 .11

Environment and housing:

Natural resources .19 ------------------------------------ .60 .53 .28 6.12 4.05 1.12

Sewerage – ------------------------------------------- – – – .10 – –

Capital outlay – ------------------------------------- ––––– –

Solid waste management .15 ----------------------------- – – .20 1.74 .18 –

Parks and recreation 14.63 --------------------------------- 6.91 3.72 .70 12.74 .83 1.33

Housing and community development 15.41 ------------------ – 1.33 – 5.14 8.34 .48

Government administration:

Financial administration 12.99 ------------------------------- 11.43 10.07 6.20 9.45 11.43 5.79

Judicial and legal 43.19 ------------------------------------ 30.85 32.68 19.34 39.69 28.87 23.06

General public buildings 20.73 ------------------------------ 3.67 12.01 3.93 5.28 31.52 3.90

Other 9.97 ----------------------------------------------- 15.98 15.87 4.49 7.52 8.99 5.94

Interest on general debt 36.12 --------------------------------- 6.00 12.65 4.86 14.58 10.24 5.31

General expenditure, n.e.c. 65.30 ------------------------------ 29.06 45.80 28.59 28.24 27.34 38.67

Utility and liquor store expenditure – -------------------------- ––––– – Insurance trust expenditure 19.83 --------------------------------- – 6.29 9.36 6.18 6.60 14.27

Debt outstanding 956.25 -------------------------------- 96.02 388.53 57.45 226.48 152.36 80.29

Long-term debt outstanding 956.25 -------------------------------- 96.02 388.53 57.45 226.48 152.36 80.29 Education 4.64 ---------------------------------------------- ––––– – Public debt for private purposes – -------------------------- ––––– – Utility-------------------------------------------------- – ––––– – Other and unallocable 951.62 ---------------------------------- 96.02 388.53 57.45 226.48 152.36 80.29

Long-term debt issued 69.74 ------------------------------------- – – 1.99 – – 47.23 Long-term debt retired 31.73 ------------------------------------- 3.98 22.97 3.18 7.83 4.18 8.62

Cash and security holdings 618.94 ----------------------- 32.51 454.33 189.97 243.14 193.74 303.49

ExhibitmCounty contribution to own retirement systems 13.32 ------- – 3.46 – 2.65 5.70 –

See footnotes at end of table.

96 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 3:46 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

PennsylvaniamCon.

Centre Chester Cumberland Dauphin Delaware Erie Fayette Franklin

323 324 325 326 327 328 329 330

Population, 1990 123 ----------------------------------------- 786 376 396 195 257 237 813 547 651 275 572 145 351 121 082 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 238.57 ----------------------------------------- 355.20 259.12 426.28 488.55 420.83 146.81 188.37

General revenue 223.40 ------------------------------------------ 335.73 241.27 397.09 468.79 406.54 136.21 176.82 Intergovernmental revenue 133.10 ------------------------------ 146.51 124.51 203.23 199.23 278.34 78.77 79.13 From Federal Government .05 ---------------------------- 8.13 – 1.17 – – .05 9.48 From State governments 132.91 ----------------------------- 138.25 123.02 201.30 199.12 278.34 78.45 68.56 From local governments .15 ------------------------------ .13 1.49 .76 .11 – .27 1.09

General revenue from own sources 90.30 ---------------------- 189.22 116.76 193.86 269.56 128.20 57.44 97.69 Taxes 52.47 ---------------------------------------------- 125.05 74.23 134.33 146.02 98.71 42.94 51.08 Property 51.76 ------------------------------------------ 123.91 71.06 133.20 146.02 97.87 40.58 50.78 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other .71 -------------------------------------------- 1.15 3.17 1.13 .01 .85 2.36 .31 Current charges 31.60 ------------------------------------- 50.07 27.20 41.86 108.36 20.01 9.47 23.84 Miscellaneous revenue 6.23 ------------------------------- 14.10 15.33 17.67 15.18 9.47 5.02 22.77

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue 15.17 ------------------------------------ 19.47 17.85 29.19 19.75 14.29 10.60 11.55

Expenditure 225.84 -------------------------------------- 348.06 249.09 396.49 474.63 370.65 143.70 164.76

By character and object:

Intergovernmental 10.68 -------------------------------------- 5.39 1.42 – 30.38 3.19 2.52 – To State governments – -------------------------------- .78 .07 – .46 – 1.33 – To local governments 10.68 -------------------------------- 4.61 1.35 – 29.92 3.19 1.19 – Current operation 205.04 --------------------------------------- 323.65 231.02 367.54 384.40 358.07 134.01 157.70 Capital outlay .66 ------------------------------------------ 3.63 6.06 4.95 31.63 1.36 2.08 3.02 Construction – ----------------------------------------- 2.28 – 4.05 30.89 – .21 2.02 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 2.67 ---------------------------------------- 8.14 3.46 14.82 17.55 2.31 – – Insurance benefits and repayments 6.79 ----------------------- 7.24 7.12 9.18 10.67 5.72 5.10 4.04 ExhibitmSalaries and wages 81.11 ----------------------------- 119.63 96.11 141.67 125.22 77.94 36.68 59.99

General expenditure 219.05 --------------------------------------- 340.82 241.96 387.31 463.96 364.93 138.60 160.73 Current expenditure 218.38 ------------------------------------- 337.18 235.90 382.36 432.33 363.56 136.52 157.70 Intergovernmental expenditure 10.68 ------------------------ 5.39 1.42 – 30.38 3.19 2.52 – Capital outlay .66 ------------------------------------------ 3.63 6.06 4.95 31.63 1.36 2.08 3.02

General expenditure by function: Education services: Education – ------------------------------------------- – ––––– – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – ––––– –

Libraries 1.88 -------------------------------------------- 6.71 5.70 – 2.78 10.97 .70 1.84

Social services and income maintenance:

Public welfare 80.63 --------------------------------------- 88.44 84.77 138.91 97.35 147.19 12.82 63.50

Hospitals – -------------------------------------------- – ––––– –

Health 50.66 ---------------------------------------------- 85.32 56.86 70.90 57.74 80.94 48.47 18.37

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 1.70 ------------------------------------------- 3.79 1.96 4.28 1.61 3.19 4.27 4.12

Capital outlay – ------------------------------------- 2.27 – 2.25 – – .23 2.02

Air transportation – ------------------------------------ .21 – – – – – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- 3.90 .56 – 11.52 – – –

Public safety:

Police protection .67 ------------------------------------- 2.04 .68 – 7.48 .65 .94 2.89

Fire protection .02 --------------------------------------- – .23 – .11 – – –

Correction 21.69 ------------------------------------------- 33.16 27.03 57.82 29.48 48.23 18.41 21.75

Protective inspection and regulation .29 ------------------- – – .16 – – .14 .19

Environment and housing:

Natural resources 2.61 ------------------------------------ .95 1.91 3.47 .27 – .66 1.77

Sewerage – ------------------------------------------- – ––––– –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 8.98 ----------------------------- – – – 63.68 – .71 –

Parks and recreation .22 --------------------------------- 4.72 .14 2.52 1.34 – .98 .14

Housing and community development 4.73 ------------------ 8.50 .52 3.38 – 4.92 9.32 –

Government administration:

Financial administration 7.63 ------------------------------- 8.23 8.79 9.44 6.63 9.29 7.41 6.29

Judicial and legal 19.59 ------------------------------------ 37.16 23.38 38.37 34.24 38.98 17.36 12.23

General public buildings 3.04 ------------------------------ 11.83 8.98 6.51 4.02 7.28 3.23 2.76

Other 9.55 ----------------------------------------------- 7.72 5.86 11.68 4.39 1.88 6.51 5.21

Interest on general debt 2.67 --------------------------------- 8.14 3.46 14.82 17.55 2.31 – –

General expenditure, n.e.c. 2.48 ------------------------------ 30.01 11.11 25.05 123.76 9.10 6.68 19.66

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure 6.79 --------------------------------- 7.24 7.12 9.18 10.67 5.72 5.10 4.04

Debt outstanding 35.95 -------------------------------- 132.49 73.70 205.16 247.51 140.94 – –

Long-term debt outstanding 35.95 -------------------------------- 132.49 73.70 205.16 247.51 140.94 – – Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable 35.95 ---------------------------------- 132.49 73.70 205.16 247.51 140.94 – –

Long-term debt issued – ------------------------------------- 111.32 – 21.02 – 135.90 – – Long-term debt retired 2.18 ------------------------------------- 105.14 1.59 8.12 21.07 6.30 – –

Cash and security holdings 160.68 ----------------------- 286.53 215.36 320.04 340.64 323.62 145.00 191.70

ExhibitmCounty contribution to own retirement systems – ------- – 5.05 4.20 5.04 2.45 – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 97
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

PennsylvaniamCon.

Lackawanna Lancaster Lawrence Lebanon Lehigh Luzerne Lycoming Mercer

331 332 333 334 335 336 337 338

Population, 1990 219 ----------------------------------------- 039 422 822 96 246 113 744 291 130 328 149 118 710 121 003 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 254.49 ----------------------------------------- 227.75 258.31 235.94 479.52 206.24 350.54 215.52

General revenue 236.85 ------------------------------------------ 215.42 240.42 208.40 441.29 179.68 325.84 203.26 Intergovernmental revenue 117.17 ------------------------------ 101.38 126.69 99.90 209.37 46.69 82.42 86.01 From Federal Government .88 ---------------------------- – – .45 – 1.16 – .26 From State governments 116.29 ----------------------------- 101.38 118.49 99.45 209.37 45.53 81.35 85.75 From local governments – ------------------------------ – 8.20 – – – 1.07 –

General revenue from own sources 119.68 ---------------------- 114.05 113.73 108.50 231.93 132.99 243.42 117.25 Taxes 88.95 ---------------------------------------------- 69.63 81.87 65.25 167.38 94.40 90.33 67.60 Property 88.88 ------------------------------------------ 69.45 79.67 64.24 167.24 93.06 90.20 64.78 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – ––––– – Income – ------------------------------------------- – ––––– – Other .07 -------------------------------------------- .18 2.20 1.01 .13 1.34 .13 2.82 Current charges 23.41 ------------------------------------- 26.41 24.15 15.66 35.24 27.23 130.50 40.99 Miscellaneous revenue 7.32 ------------------------------- 18.00 7.71 27.59 29.32 11.36 22.58 8.66

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue 17.64 ------------------------------------ 12.33 17.89 27.54 38.22 26.56 24.71 12.26

Expenditure 268.44 -------------------------------------- 227.44 228.59 217.06 462.66 193.66 356.37 209.29

By character and object:

Intergovernmental 6.06 -------------------------------------- 1.08 .74 2.51 15.23 10.90 3.82 .68 To State governments – -------------------------------- .25 .74 – – .49 – .37 To local governments 6.06 -------------------------------- .83 – 2.51 15.23 10.41 3.82 .31 Current operation 229.36 --------------------------------------- 198.80 217.20 202.15 331.60 152.98 276.44 190.99 Capital outlay 21.62 ------------------------------------------ 19.30 2.04 .66 76.03 16.36 63.96 8.35 Construction 2.62 ----------------------------------------- 13.99 – – 70.13 12.74 47.35 7.78 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 4.77 ---------------------------------------- 4.36 3.03 3.23 26.20 4.20 4.00 3.26 Insurance benefits and repayments 6.62 ----------------------- 3.90 5.58 8.52 13.60 9.22 8.15 6.02 ExhibitmSalaries and wages 81.67 ----------------------------- 100.80 83.69 134.52 168.13 81.07 95.03 58.44

General expenditure 261.82 --------------------------------------- 223.54 223.01 208.54 449.06 184.43 348.22 203.28 Current expenditure 240.19 ------------------------------------- 204.24 220.98 207.88 373.03 168.08 284.26 194.93 Intergovernmental expenditure 6.06 ------------------------ 1.08 .74 2.51 15.23 10.90 3.82 .68 Capital outlay 21.62 ------------------------------------------ 19.30 2.04 .66 76.03 16.36 63.96 8.35

General expenditure by function: Education services: Education – ------------------------------------------- – – – – 8.99 – – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – – – – 8.99 – –

Libraries 8.15 -------------------------------------------- 2.79 – 2.03 – .61 3.80 –

Social services and income maintenance:

Public welfare 93.14 --------------------------------------- 65.06 53.49 32.40 116.50 31.89 93.34 47.99

Hospitals – -------------------------------------------- – ––––– –

Health 8.04 ---------------------------------------------- 35.90 68.97 60.76 47.75 3.68 2.30 54.64

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 8.15 ------------------------------------------- 1.61 1.30 2.15 3.73 7.27 3.34 4.17

Capital outlay 4.99 ------------------------------------- .18 – – .16 .19 .01 2.63

Air transportation 2.21 ------------------------------------ .13 – – .82 14.51 .62 –

Parking facilities – ------------------------------------- – ––––– –

Other 2.97 ----------------------------------------------- – – .35 .82 1.42 – –

Public safety:

Police protection .85 ------------------------------------- 2.73 .69 .88 1.88 .49 .36 .42

Fire protection .01 --------------------------------------- 1.41 .09 .04 – .11 – .04

Correction 22.34 ------------------------------------------- 31.24 21.19 21.19 116.38 32.03 44.17 19.47

Protective inspection and regulation – ------------------- .13 – .15 .12 .15 .32 .10

Environment and housing:

Natural resources .73 ------------------------------------ 5.78 1.18 2.70 1.96 .86 1.96 2.51

Sewerage – ------------------------------------------- – .09 – – – .74 –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 7.38 ----------------------------- – .08 – – .31 121.01 .31

Parks and recreation 7.31 --------------------------------- 5.23 .28 .24 6.57 2.82 .53 .74

Housing and community development 5.66 ------------------ – – 6.17 2.13 – .94 –

Government administration:

Financial administration 10.93 ------------------------------- 9.97 5.03 7.39 15.18 10.87 8.44 10.88

Judicial and legal 24.98 ------------------------------------ 25.17 25.29 19.01 33.35 24.13 33.17 23.67

General public buildings 8.87 ------------------------------ 18.66 7.55 3.41 6.12 7.30 2.90 3.80

Other 4.12 ----------------------------------------------- 7.58 6.24 8.98 18.18 2.66 9.16 4.93

Interest on general debt 4.77 --------------------------------- 4.36 3.03 3.23 26.20 4.20 4.00 3.26

General expenditure, n.e.c. 41.18 ------------------------------ 5.79 28.50 37.48 51.38 30.12 17.12 26.34

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure 6.62 --------------------------------- 3.90 5.58 8.52 13.60 9.22 8.15 6.02

Debt outstanding 133.31 -------------------------------- 97.65 50.24 55.75 263.23 72.67 153.15 21.05

Long-term debt outstanding 133.31 -------------------------------- 97.65 50.24 55.75 263.23 72.67 153.15 21.05 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable 133.31 ---------------------------------- 97.65 50.24 55.75 263.23 72.67 153.15 21.05

Long-term debt issued 69.53 ------------------------------------- 67.17 50.08 – 119.96 – 97.63 – Long-term debt retired 4.46 ------------------------------------- 67.56 17.30 4.79 6.17 1.43 12.34 .31

Cash and security holdings 230.69 ----------------------- 132.94 211.80 265.98 582.42 268.26 429.67 165.58

ExhibitmCounty contribution to own retirement systems 2.67 ------- – – 3.66 .86 .07 – .83

See footnotes at end of table.

98 INDIVIDUAL FINANCES GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 3:46 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

PennsylvaniamCon. South Carolina

Montgomery Northampton Schuylkill Washington

Westmoreland York Aiken Anderson

339 340 341 342 343 344 345 346

Population, 1990 678 ----------------------------------------- 111 247 105 152 585 204 584 370 321 339 574 120 940 145 196 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 6/ 30 6/ 30

Revenue 395.99 ----------------------------------------- 378.47 352.52 280.58 310.06 248.69 272.76 194.95

General revenue 379.64 ------------------------------------------ 342.17 330.94 265.70 290.33 235.62 272.66 194.95 Intergovernmental revenue 119.71 ------------------------------ 172.55 205.76 156.28 110.34 115.39 53.99 58.58 From Federal Government .02 ---------------------------- – .10 34.22 16.63 5.62 2.12 10.14 From State governments 118.65 ----------------------------- 172.55 205.66 117.60 93.60 108.18 50.38 48.31 From local governments 1.04 ------------------------------ – – 4.45 .11 1.60 1.49 .14

General revenue from own sources 259.93 ---------------------- 169.62 125.18 109.42 179.99 120.22 218.68 136.37 Taxes 137.08 ---------------------------------------------- 120.10 85.14 66.13 88.17 88.09 105.05 80.27 Property 136.25 ------------------------------------------ 119.94 81.91 60.98 86.12 88.09 102.90 76.33 General sales – ------------------------------------- – ––––– – Selective sales – ------------------------------------ – – – – – – 1.34 Income – ------------------------------------------- – ––––– – Other .83 -------------------------------------------- .16 3.23 5.15 2.05 – 2.15 2.60 Current charges 25.97 ------------------------------------- 30.51 18.38 34.33 67.12 15.87 95.74 32.14 Miscellaneous revenue 96.88 ------------------------------- 19.01 21.67 8.96 24.69 16.26 17.88 23.96

Utility and liquor store revenue – ----------------------------- – – – – – .10 – Insurance trust revenue 16.35 ------------------------------------ 36.29 21.58 14.89 19.73 13.07 – –

Expenditure 380.28 -------------------------------------- 364.76 352.71 283.78 324.18 286.10 265.08 212.40

By character and object:

Intergovernmental 21.42 -------------------------------------- 3.93 2.27 2.40 15.86 .39 8.28 9.08 To State governments 6.32 -------------------------------- – – – – – .36 9.08 To local governments 15.09 -------------------------------- 3.93 2.27 2.40 15.86 .39 7.92 – Current operation 260.05 --------------------------------------- 325.45 321.48 210.64 245.93 209.11 226.99 164.12 Capital outlay 9.81 ------------------------------------------ 21.13 9.64 57.86 39.45 64.53 11.15 5.61 Construction 5.38 ----------------------------------------- 16.15 8.01 49.96 32.97 63.57 – – Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 81.34 ---------------------------------------- 1.78 7.83 6.91 13.68 8.12 18.67 33.58 Insurance benefits and repayments 7.66 ----------------------- 12.47 11.49 5.96 9.26 3.95 – – ExhibitmSalaries and wages 96.39 ----------------------------- 162.58 18.42 87.07 87.11 86.08 106.38 68.60

General expenditure 372.62 --------------------------------------- 352.29 341.22 277.82 314.92 282.15 264.92 212.40 Current expenditure 362.80 ------------------------------------- 331.16 331.58 219.95 275.47 217.62 253.78 206.78 Intergovernmental expenditure 21.42 ------------------------ 3.93 2.27 2.40 15.86 .39 8.28 9.08 Capital outlay 9.81 ------------------------------------------ 21.13 9.64 57.86 39.45 64.53 11.15 5.61

General expenditure by function: Education services: Education 9.27 ------------------------------------------- – – – 10.61 .03 – 5.14 Elementary and secondary education – ---------------- – – – – .03 – –

Higher education 9.27 ---------------------------------- – – – 10.61 – – 5.14

Libraries 3.16 -------------------------------------------- .44 – .31 .39 1.23 10.17 8.85

Social services and income maintenance:

Public welfare 46.83 --------------------------------------- 153.45 162.24 85.76 94.30 39.48 5.11 2.94

Hospitals .70 -------------------------------------------- – ––––– –

Health 64.30 ---------------------------------------------- 44.36 64.34 1.47 39.36 44.28 51.22 6.23

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 4.49 ------------------------------------------- 4.88 10.88 3.87 5.41 2.76 12.99 29.95

Capital outlay 3.24 ------------------------------------- 2.21 4.46 .86 3.27 .76 – –

Air transportation – ------------------------------------ 1.29 .13 8.02 2.23 – – .92

Parking facilities .49 ------------------------------------- – ––––– –

Other 4.83 ----------------------------------------------- .97 – – 1.96 – – –

Public safety:

Police protection 1.06 ------------------------------------- .45 .58 .94 1.26 4.20 25.98 21.64

Fire protection .68 --------------------------------------- – – .09 .03 – – 9.82

Correction 39.66 ------------------------------------------- 46.66 15.09 8.94 37.96 75.83 10.69 4.60

Protective inspection and regulation .28 ------------------- 1.17 – .20 .42 – – 1.43

Environment and housing:

Natural resources .57 ------------------------------------ 1.00 1.81 1.30 1.22 1.54 – –

Sewerage – ------------------------------------------- – – – – – 18.12 9.35

Capital outlay – ------------------------------------- – – – – – – 1.27

Solid waste management – ----------------------------- – – – 1.42 – 8.86 9.79

Parks and recreation 5.89 --------------------------------- 2.40 .18 1.76 5.52 2.52 2.01 5.91

Housing and community development .37 ------------------ – .05 65.56 15.12 7.82 1.95 –

Government administration:

Financial administration 6.97 ------------------------------- 13.52 9.29 11.78 12.05 6.34 14.35 7.98

Judicial and legal 33.36 ------------------------------------ 32.01 18.57 31.55 32.44 15.35 23.29 16.02

General public buildings 8.87 ------------------------------ 6.97 2.69 4.92 4.12 2.33 7.52 4.90

Other 6.93 ----------------------------------------------- 11.20 7.03 10.21 5.49 7.16 29.31 8.32

Interest on general debt 81.34 --------------------------------- 1.78 7.83 6.91 13.68 8.12 18.67 33.58

General expenditure, n.e.c. 52.57 ------------------------------ 29.74 40.53 34.23 29.94 63.15 24.67 25.02

Utility and liquor store expenditure – -------------------------- – – – – – .16 – Insurance trust expenditure 7.66 --------------------------------- 12.47 11.49 5.96 9.26 3.95 – –

Debt outstanding 1 -------------------------------- 123.02 44.09 108.73 50.56 197.27 100.57 163.55 462.41

Long-term debt outstanding 1 -------------------------------- 123.02 44.09 108.73 50.56 197.27 100.57 163.55 462.41 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 1 -------------------------- 018.34 – – – – – 83.51 298.91 Utility-------------------------------------------------- – – ––––– – Other and unallocable 104.68 ---------------------------------- 44.09 108.73 50.56 197.27 100.57 80.04 163.50

Long-term debt issued 279.69 ------------------------------------- 20.23 – 5.87 – – – 88.67 Long-term debt retired 84.42 ------------------------------------- 3.99 4.55 5.66 3.36 3.14 24.14 92.73

Cash and security holdings 1 ----------------------- 188.17 374.45 282.24 161.33 341.61 145.42 139.50 365.20

ExhibitmCounty contribution to own retirement systems 4.79 ------- 1.80 1.31 .01 – – – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 99
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 3:46 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

South CarolinamCon.

Berkeley Charleston Florence Greenville Horry Lexington Richland Spartanburg

347 348 349 350 351 352 353 354

Population, 1990 128 ----------------------------------------- 776 295 039 114 344 320 167 144 053 167 611 285 720 226 800 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 315.43 ----------------------------------------- 537.18 363.73 247.60 380.05 873.96 963.00 994.62

General revenue 238.04 ------------------------------------------ 537.18 356.78 247.60 380.05 869.27 962.91 994.62 Intergovernmental revenue 66.77 ------------------------------ 121.79 74.91 69.09 59.13 89.45 79.58 172.10 From Federal Government 24.77 ---------------------------- 61.93 7.22 15.47 13.83 9.01 7.61 5.45 From State governments 39.32 ----------------------------- 59.24 48.01 53.59 44.76 79.16 71.39 159.91 From local governments 2.68 ------------------------------ .62 19.68 .03 .54 1.28 .58 6.74

General revenue from own sources 171.27 ---------------------- 415.39 281.87 178.51 320.92 779.82 883.33 822.52 Taxes 91.52 ---------------------------------------------- 205.58 79.28 109.24 236.03 160.37 155.56 152.71 Property 90.16 ------------------------------------------ 147.05 78.22 103.16 213.94 155.54 142.67 148.98 General sales – ------------------------------------- 47.32 – – – – – – Selective sales .92 ------------------------------------ .74 .71 2.32 1.23 1.40 1.19 1.99 Income – ------------------------------------------- – ––––– – Other .44 -------------------------------------------- 10.47 .35 3.76 20.87 3.42 11.70 1.74 Current charges 34.70 ------------------------------------- 120.46 40.92 38.31 65.52 591.61 666.02 615.69 Miscellaneous revenue 45.05 ------------------------------- 89.35 161.67 30.96 19.36 27.84 61.74 54.11

Utility and liquor store revenue 77.39 ----------------------------- – 6.94 – – 4.69 .08 – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 321.64 -------------------------------------- 646.23 468.94 292.86 375.67 785.25 1 006.12 906.26

By character and object:

Intergovernmental 3.73 -------------------------------------- 19.73 8.21 9.34 14.06 9.43 6.90 38.39 To State governments 3.73 -------------------------------- 19.73 .11 6.88 7.57 6.44 6.90 29.57 To local governments – -------------------------------- – 8.10 2.45 6.48 2.98 – 8.82 Current operation 190.28 --------------------------------------- 401.26 160.29 212.15 261.18 645.92 786.60 761.56 Capital outlay 74.14 ------------------------------------------ 132.48 170.32 42.07 84.86 108.81 168.47 83.43 Construction 58.65 ----------------------------------------- 109.03 136.72 27.60 67.86 43.73 131.53 33.37 Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 53.50 ---------------------------------------- 92.76 130.12 29.29 15.57 21.10 44.16 22.88 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 112.69 ----------------------------- 189.80 82.86 124.58 157.36 348.64 413.77 429.11

General expenditure 221.64 --------------------------------------- 646.23 440.75 292.23 373.87 779.69 1 003.22 906.26 Current expenditure 201.80 ------------------------------------- 513.75 293.66 250.15 289.00 670.88 836.27 822.83 Intergovernmental expenditure 3.73 ------------------------ 19.73 8.21 9.34 14.06 9.43 6.90 38.39 Capital outlay 19.84 ------------------------------------------ 132.48 147.09 42.07 84.86 108.81 166.94 83.43

General expenditure by function: Education services: Education – ------------------------------------------- 6.53 – – – 3.11 – 4.51 Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- 6.53 – – – 3.11 – 4.51

Libraries 5.79 -------------------------------------------- 16.76 7.97 15.82 7.90 12.76 69.47 14.46

Social services and income maintenance:

Public welfare 7.80 --------------------------------------- 13.20 7.01 7.15 8.91 4.41 6.50 26.07

Hospitals – -------------------------------------------- 106.00 .10 – – 493.54 643.13 630.55

Health 22.28 ---------------------------------------------- 32.87 19.31 19.98 30.47 15.17 14.48 22.87

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 14.00 ------------------------------------------- 15.92 19.16 11.53 28.33 20.63 5.88 10.49

Capital outlay 2.48 ------------------------------------- .45 8.86 – 1.50 5.54 .12 .54

Air transportation 1.73 ------------------------------------ – .03 – 49.93 – .30 –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 25.80 ------------------------------------- 44.39 28.43 38.49 42.07 40.87 33.90 41.45

Fire protection 3.64 --------------------------------------- 1.53 3.41 – 8.97 20.10 21.10 .39

Correction 5.06 ------------------------------------------- 52.92 61.83 45.50 22.14 26.13 19.92 17.80

Protective inspection and regulation – ------------------- 2.73 – 4.31 3.50 – .97 2.42

Environment and housing:

Natural resources – ------------------------------------ – .44 – 1.57 – .05 –

Sewerage – ------------------------------------------- – – – – – 2.06 –

Capital outlay – ------------------------------------- – – – – – 1.20 –

Solid waste management 9.75 ----------------------------- 83.45 21.15 7.99 20.90 14.68 19.09 7.61

Parks and recreation 1.18 --------------------------------- .40 52.71 – 8.80 1.92 .90 13.50

Housing and community development – ------------------ 4.81 .46 14.91 3.88 – – 5.77

Government administration:

Financial administration 14.70 ------------------------------- 25.84 9.79 12.09 21.27 17.61 11.54 14.41

Judicial and legal 18.99 ------------------------------------ 22.66 25.92 21.55 30.31 20.02 18.95 22.01

General public buildings 15.24 ------------------------------ 65.82 2.73 12.17 6.95 5.07 10.25 8.45

Other 14.26 ----------------------------------------------- 14.65 5.77 22.29 23.35 29.47 57.19 10.67

Interest on general debt 53.50 --------------------------------- 92.76 130.12 29.29 15.57 19.98 44.16 22.88

General expenditure, n.e.c. 7.91 ------------------------------ 43.00 44.41 29.14 39.06 34.22 23.39 29.96

Utility and liquor store expenditure 100.00 -------------------------- – 28.19 .63 1.80 5.56 2.90 – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 1 -------------------------------- 014.65 1 273.49 1 766.12 564.10 273.32 617.77 1 112.85 312.61

Long-term debt outstanding 1 -------------------------------- 014.65 1 273.49 1 766.12 564.10 273.32 615.98 1 112.85 312.61 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 563.82 -------------------------- 919.37 1 386.22 393.99 – 495.25 741.65 87.11 Utility-------------------------------------------------- – – – – – 15.06 – – Other and unallocable 450.82 ---------------------------------- 354.12 379.90 170.10 273.32 105.66 371.21 225.50

Long-term debt issued – ------------------------------------- 148.07 – 88.31 48.59 406.06 387.01 – Long-term debt retired 30.29 ------------------------------------- 78.99 47.28 31.49 43.96 74.91 51.68 44.21

Cash and security holdings 775.78 ----------------------- 1 089.94 1 765.04 479.73 366.73 666.78 983.63 388.04

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

100 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 3:46 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

South CarolinamCon. Tennessee

Sumter York

South

Dakotam

Minnehaha Hamilton Knox

Montm

gomery Rutherford Shelby Sullivan Sumner

355 356 357 358 359 360 361 362 363 364

Population, 1990 102 ----------------------------------------- 637 131 497 123 809 285 536 335 749 100 498 118 570 826 330 143 596 103 281 Date of end of fiscal year 6/ 30 ---------------------------------- 6/ 30 12/ 31 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 239.73 ----------------------------------------- 316.13 131.86 1 634.05 895.57 1 422.48 904.90 1 108.89 956.70 1 198.26

General revenue 239.73 ------------------------------------------ 313.04 131.86 1 633.29 895.57 1 422.48 904.90 1 067.38 956.70 1 198.26 Intergovernmental revenue 90.16 ------------------------------ 52.18 35.32 225.43 316.92 375.65 285.00 203.68 261.45 361.05 From Federal Government 22.16 ---------------------------- 11.25 6.37 23.63 – 10.65 1.77 4.27 .42 .25 From State governments 68.01 ----------------------------- 40.94 20.12 169.30 296.53 361.20 281.94 173.56 253.22 355.26 From local governments – ------------------------------ – 8.83 32.50 20.39 3.80 1.29 25.85 7.81 5.54

General revenue from own sources 149.57 ---------------------- 260.86 96.54 1 407.86 578.66 1 046.83 619.90 863.71 695.26 837.20 Taxes 106.26 ---------------------------------------------- 109.72 78.41 368.35 484.44 432.01 516.95 504.50 623.15 463.55 Property 99.68 ------------------------------------------ 106.90 66.14 240.24 268.66 232.29 319.54 270.56 413.48 315.00 General sales – ------------------------------------- – – 110.90 188.63 163.89 163.81 191.82 197.33 103.57 Selective sales 1.76 ------------------------------------ .38 – 8.60 22.89 5.30 3.28 7.09 3.50 2.43 Income – ------------------------------------------- –––––––– – Other 4.81 -------------------------------------------- 2.44 12.27 8.60 4.26 30.52 30.32 35.03 8.84 42.54 Current charges 28.51 ------------------------------------- 39.11 9.05 925.90 39.59 574.38 41.54 284.96 46.77 336.45 Miscellaneous revenue 14.80 ------------------------------- 112.03 9.09 113.61 54.63 40.44 61.41 74.25 25.33 37.20

Utility and liquor store revenue – ----------------------------- 3.09 – – – – – – – – Insurance trust revenue – ------------------------------------ – – .76 – – – 41.51 – –

Expenditure 212.93 -------------------------------------- 623.57 143.16 1 532.21 1 004.96 1 376.10 1 001.96 1 018.74 845.18 1 288.56

By character and object:

Intergovernmental 8.73 -------------------------------------- 8.07 9.30 105.16 52.66 53.68 139.93 192.42 206.53 47.45 To State governments 3.34 -------------------------------- 7.66 9.30 – – 1.01 – 34.15 – 1.38 To local governments 5.39 -------------------------------- .41 – 105.16 52.66 52.67 139.93 158.26 206.53 46.07 Current operation 187.97 --------------------------------------- 156.26 112.07 1 227.52 763.10 1 137.54 652.68 623.65 606.22 1 062.99 Capital outlay 12.21 ------------------------------------------ 361.82 21.79 79.00 159.12 129.33 155.32 84.14 21.27 134.43 Construction – ----------------------------------------- 340.18 10.27 71.31 147.01 91.54 140.90 72.25 12.42 113.70 Assistance and subsidies – -------------------------------- – – – .79 – – – – – Interest on debt 4.01 ---------------------------------------- 97.42 – 119.31 29.30 55.55 54.04 100.73 11.16 43.69 Insurance benefits and repayments – ----------------------- – – 1.23 – – – 17.80 – – ExhibitmSalaries and wages 109.08 ----------------------------- 74.98 55.51 686.37 459.15 568.14 414.08 367.75 344.47 529.02

General expenditure 212.93 --------------------------------------- 620.11 143.16 1 530.98 1 004.96 1 376.10 1 001.96 1 000.94 845.18 1 288.56 Current expenditure 200.72 ------------------------------------- 258.70 121.36 1 451.99 845.84 1 246.77 846.64 916.80 823.91 1 154.13 Intergovernmental expenditure 8.73 ------------------------ 8.07 9.30 105.16 52.66 53.68 139.93 192.42 206.53 47.45 Capital outlay 12.21 ------------------------------------------ 361.41 21.79 79.00 159.12 129.33 155.32 84.14 21.27 134.43

General expenditure by function: Education services: Education – ------------------------------------------- – – 334.53 573.43 578.88 665.91 224.60 508.94 681.47 Elementary and secondary education – ---------------- – – 334.53 573.43 578.88 665.91 224.55 508.94 681.47

Higher education – ---------------------------------- – – – – – – .06 – –

Libraries 6.14 -------------------------------------------- 11.29 2.50 8.25 16.56 1.13 2.03 2.17 4.16 6.31

Social services and income maintenance:

Public welfare 3.26 --------------------------------------- 9.92 19.08 69.25 36.15 13.67 .93 6.74 2.47 .13

Hospitals – -------------------------------------------- – .62 695.86 – 479.28 – 257.32 – 295.69

Health 37.13 ---------------------------------------------- 4.64 .22 32.92 34.22 11.61 27.37 32.83 16.39 15.89

Other – ----------------------------------------------- –––––––– –

Transportation:

Highways 16.49 ------------------------------------------- 8.72 23.95 35.87 59.36 37.15 49.79 25.63 45.05 33.44

Capital outlay 4.35 ------------------------------------- 3.62 10.40 12.77 35.15 4.89 15.67 19.51 4.41 –

Air transportation – ------------------------------------ .98 – – – .98 – – – 2.60

Parking facilities – ------------------------------------- –––––––– –

Other – ----------------------------------------------- – – – – – – 2.30 – –

Public safety:

Police protection 26.59 ------------------------------------- 23.70 17.99 33.67 25.86 19.22 20.70 24.24 22.91 20.10

Fire protection 10.13 --------------------------------------- 3.69 .92 2.73 .29 .77 – 6.29 2.27 .77

Correction 14.13 ------------------------------------------- 311.13 13.75 26.27 30.36 22.02 10.29 62.29 18.25 7.95

Protective inspection and regulation – ------------------- 2.62 1.20 – 2.41 .16 2.31 5.29 – –

Environment and housing:

Natural resources – ------------------------------------ – 1.70 .52 .43 .68 1.16 3.56 .65 .81

Sewerage – ------------------------------------------- – – 1.93 6.67 – – .13 – –

Capital outlay – ------------------------------------- – – 1.02 6.67 – – .13 – –

Solid waste management 9.23 ----------------------------- 11.03 – 2.69 4.16 22.00 10.46 1.16 20.83 .35

Parks and recreation 9.25 --------------------------------- 23.26 6.47 34.84 13.96 3.65 .93 11.29 .88 –

Housing and community development – ------------------ – – – 3.04 – – 1.68 – –

Government administration:

Financial administration 11.85 ------------------------------- 8.59 15.07 23.60 17.61 10.33 12.68 16.61 18.98 12.74

Judicial and legal 15.86 ------------------------------------ 14.30 14.39 29.88 21.67 11.58 7.50 49.42 11.65 11.52

General public buildings 6.26 ------------------------------ 43.52 4.55 13.73 8.88 4.87 16.79 6.22 4.54 3.87

Other 9.67 ----------------------------------------------- 14.11 10.68 13.54 23.89 12.37 5.05 9.80 7.21 6.03

Interest on general debt 4.01 --------------------------------- 97.42 – 119.31 29.30 55.55 54.04 100.73 11.16 43.69

General expenditure, n.e.c. 32.93 ------------------------------ 31.17 10.08 51.60 96.72 90.20 114.03 150.65 148.86 145.19

Utility and liquor store expenditure – -------------------------- 3.46 – – – – – – – – Insurance trust expenditure – --------------------------------- – – 1.23 – – – 17.80 – –

Debt outstanding 48.76 -------------------------------- 1 690.71 – 1 937.64 586.90 966.40 841.80 1 239.49 130.44 623.15

Long-term debt outstanding 48.76 -------------------------------- 1 690.71 – 1 937.64 586.90 966.40 841.80 1 239.49 130.44 623.15 Education – ---------------------------------------------- – – 151.42 161.43 407.13 449.03 197.42 13.51 376.06 Public debt for private purposes – -------------------------- 1 326.11 – 1 099.99 39.43 103.34 213.22 642.08 38.58 93.07 Utility – -------------------------------------------------- –––––––– – Other and unallocable 48.76 ---------------------------------- 364.59 – 686.23 386.04 455.93 179.56 399.99 78.34 154.03

Long-term debt issued – ------------------------------------- 277.94 – 196.12 250.59 351.41 188.70 220.50 – 25.17 Long-term debt retired 6.08 ------------------------------------- 79.91 – 82.81 48.17 308.15 80.67 180.50 42.26 82.93

Cash and security holdings 49.39 ----------------------- 1 704.84 61.93 1 669.23 387.75 287.92 403.23 1 184.18 341.87 273.67

ExhibitmCounty contribution to own retirement systems – ------- – – .09 – – – 12.30 – –

See footnotes at end of table.

 GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 101
TIPSII [UPF] L9COMP GOVTS 68137212 11/ 07/ 95 3:46 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 7

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Texas

Bell Bexar Brazoria Brazos Cameron Collin Dallas

365 366 367 368 369 370 371

Population, 1990 191 ----------------------------------------- 088 1 185 394 191 707 121 862 260 120 264 036 1 852 810 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 12/ 31 12/ 31 9/ 30 9/ 30 9/ 30

Revenue 259.30 ----------------------------------------- 396.25 246.09 283.62 146.29 219.00 351.51

General revenue 259.30 ------------------------------------------ 392.36 246.09 283.62 146.29 219.00 346.68 Intergovernmental revenue 29.12 ------------------------------ 72.39 32.09 32.36 34.96 34.04 69.77 From Federal Government 1.48 ---------------------------- 1.33 2.04 5.17 1.10 1.22 1.65 From State governments 12.58 ----------------------------- 62.38 30.04 21.89 30.67 25.63 58.56 From local governments 15.07 ------------------------------ 8.67 – 5.30 3.19 7.19 9.56

General revenue from own sources 230.18 ---------------------- 319.98 214.00 251.26 111.33 184.96 276.91 Taxes 87.28 ---------------------------------------------- 161.89 168.87 134.64 49.45 132.11 170.49 Property 59.86 ------------------------------------------ 148.05 151.07 100.74 43.83 121.00 154.50 General sales 22.57 ------------------------------------- – – 30.02 – – – Selective sales 1.04 ------------------------------------ 3.42 – .42 .27 – 4.68 Income – ------------------------------------------- ––––– – Other 3.81 -------------------------------------------- 10.42 17.79 3.47 5.36 11.10 11.31 Current charges 11.07 ------------------------------------- 65.09 17.40 14.08 41.28 22.90 72.91 Miscellaneous revenue 131.82 ------------------------------- 93.00 27.74 102.53 20.59 29.96 33.51

Utility and liquor store revenue – ----------------------------- ––––– – Insurance trust revenue – ------------------------------------ 3.88 – – – – 4.83

Expenditure 267.00 -------------------------------------- 383.71 240.87 364.34 141.04 216.40 349.83

By character and object:

Intergovernmental 3.32 -------------------------------------- 9.15 – 2.28 – .51 .05 To State governments – -------------------------------- 4.08 – – – – – To local governments 3.32 -------------------------------- 5.08 – 2.28 – .51 .05 Current operation 131.72 --------------------------------------- 263.20 195.83 227.78 110.94 160.73 273.36 Capital outlay 10.17 ------------------------------------------ 29.32 33.90 57.57 14.88 34.42 41.07 Construction 1.33 ----------------------------------------- 18.67 23.19 54.29 9.67 25.37 33.30 Assistance and subsidies – -------------------------------- ––––– – Interest on debt 121.78 ---------------------------------------- 81.53 11.14 76.70 15.22 20.74 34.27 Insurance benefits and repayments – ----------------------- .50 – – – – 1.09 ExhibitmSalaries and wages 65.52 ----------------------------- 128.44 105.83 87.62 58.92 100.30 150.93

General expenditure 267.00 --------------------------------------- 383.21 240.87 364.34 141.04 216.40 348.75 Current expenditure 256.82 ------------------------------------- 353.89 206.97 306.77 126.16 181.99 307.68 Intergovernmental expenditure 3.32 ------------------------ 9.15 – 2.28 – .51 .05 Capital outlay 10.17 ------------------------------------------ 29.32 33.90 57.57 14.88 34.42 41.07

General expenditure by function: Education services: Education – ------------------------------------------- ––––– – Elementary and secondary education – ---------------- ––––– – Higher education – ---------------------------------- ––––– –

Libraries – -------------------------------------------- .71 9.71 – – .25 .12

Social services and income maintenance:

Public welfare 14.70 --------------------------------------- 13.85 7.97 9.35 14.02 .75 7.71

Hospitals – -------------------------------------------- 133.65 –––– 129.70

Health 4.03 ---------------------------------------------- 18.31 14.36 2.28 6.34 16.88 22.92

Other – ----------------------------------------------- ––––– –

Transportation:

Highways 17.49 ------------------------------------------- 15.86 55.50 32.59 14.61 38.92 33.40

Capital outlay .48 ------------------------------------- 9.46 9.35 4.19 1.49 17.08 28.98

Air transportation – ------------------------------------ – 4.12 – – – –

Parking facilities – ------------------------------------- .17 – – – – –

Other – ----------------------------------------------- ––––– –

Public safety:

Police protection 11.28 ------------------------------------- 10.90 24.60 40.25 16.98 20.63 10.51

Fire protection .94 --------------------------------------- .58 .32 1.49 – .49 .15

Correction 38.58 ------------------------------------------- 40.61 31.92 35.01 18.35 36.15 43.18

Protective inspection and regulation – ------------------- ––––– –

Environment and housing:

Natural resources 4.36 ------------------------------------ 3.18 1.68 4.92 .47 .65 .14

Sewerage – ------------------------------------------- – – – 11.44 – –

Capital outlay – ------------------------------------- – – – 9.61 – –

Solid waste management .12 ----------------------------- – .08 – – – –

Parks and recreation 1.67 --------------------------------- 2.00 6.92 4.32 5.17 1.03 –

Housing and community development – ------------------ 1.62 – – – – .40

Government administration:

Financial administration 13.23 ------------------------------- 14.04 26.17 25.45 7.09 19.86 12.67

Judicial and legal 20.27 ------------------------------------ 25.84 28.97 46.18 15.19 26.78 33.82

General public buildings 4.46 ------------------------------ 8.28 6.83 55.51 3.74 5.43 7.52

Other 11.86 ----------------------------------------------- 3.59 4.52 6.54 10.88 8.43 4.04

Interest on general debt 121.78 --------------------------------- 81.53 11.14 76.70 15.22 20.74 34.27

General expenditure, n.e.c. 2.20 ------------------------------ 8.50 6.06 23.75 1.54 19.41 8.19

Utility and liquor store expenditure – -------------------------- ––––– – Insurance trust expenditure – --------------------------------- .50 – – – – 1.09

Debt outstanding 1 -------------------------------- 652.05 947.36 115.39 860.52 194.74 274.03 448.54

Long-term debt outstanding 1 -------------------------------- 652.05 947.36 115.39 860.52 194.74 274.03 448.54 Education – ---------------------------------------------- ––––– – Public debt for private purposes 1 -------------------------- 583.70 824.13 84.14 769.94 127.99 – 205.55 Utility-------------------------------------------------- – ––––– – Other and unallocable 68.35 ---------------------------------- 123.24 31.25 90.58 66.75 274.03 242.99

Long-term debt issued – ------------------------------------- 55.62 11.48 – 26.14 1.35 17.18 Long-term debt retired 68.87 ------------------------------------- 34.15 7.57 101.16 20.23 23.76 43.41

Cash and security holdings 1 ----------------------- 606.77 987.71 162.74 976.02 179.87 246.29 391.42

ExhibitmCounty contribution to own retirement systems – ------- – – – – – 1.01

See footnotes at end of table.

102 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMQ GOVTS 68137212 11/ 07/ 95 3:47 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

TexasmCon.

Denton Ector El Paso Fort Bend Galveston Gregg Harris Hidalgo

372 373 374 375 376 377 378 379

Population, 1990 273 ------------------------------------------ 525 118 934 591 610 225 421 217 399 104 948 2 818 199 383 545 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 176.57 ----------------------------------------- 250.44 302.92 275.05 432.77 233.93 456.76 146.19

General revenue 176.57 ------------------------------------------ 250.44 302.92 275.05 432.77 233.93 456.76 146.19 Intergovernmental revenue 11.64 ------------------------------ 28.09 72.06 7.80 50.34 9.01 67.70 52.21 From Federal Government .20 ---------------------------- 2.20 3.07 4.72 11.93 – 5.68 6.12 From State governments 3.96 ----------------------------- 23.46 51.90 1.22 33.22 8.86 44.88 40.76 From local governments 7.48 ------------------------------ 2.43 17.09 1.86 5.19 .15 17.14 5.33

General revenue from own sources 164.93 ---------------------- 222.35 230.86 267.25 382.44 224.92 389.06 93.98 Taxes 111.53 ---------------------------------------------- 134.01 131.84 217.86 181.43 162.27 243.84 72.04 Property 102.30 ------------------------------------------ 121.53 99.66 216.06 175.67 105.74 226.77 64.19 General sales – ------------------------------------- – 24.89 – – 45.37 – – Selective sales .15 ------------------------------------ .16 2.63 – .68 .32 8.20 1.03 Income – ------------------------------------------- ––––– – – Other 9.08 -------------------------------------------- 12.32 4.66 1.81 5.08 10.83 8.87 6.82 Current charges 7.79 ------------------------------------- 68.85 66.51 23.15 147.84 10.99 66.11 8.97 Miscellaneous revenue 45.61 ------------------------------- 19.49 32.51 26.24 53.17 51.66 79.11 12.96

Utility and liquor store revenue – ----------------------------- ––––– – – Insurance trust revenue – ------------------------------------ ––––– – –

Expenditure 165.69 -------------------------------------- 231.49 346.66 293.50 485.26 218.78 479.88 148.51

By character and object:

Intergovernmental 6.16 -------------------------------------- – 16.00 – 2.65 .63 – .03 To State governments – -------------------------------- – 10.73 – 2.65 – – .03 To local governments 6.16 -------------------------------- – 5.27 – – .63 – – Current operation 119.11 --------------------------------------- 191.02 244.70 252.73 410.71 159.52 329.88 140.76 Capital outlay 4.04 ------------------------------------------ 37.44 56.34 25.61 33.43 8.59 50.60 4.71 Construction – ----------------------------------------- 33.65 42.88 15.85 26.29 4.89 39.06 4.71 Assistance and subsidies – -------------------------------- – .19 – – – – 1.04 Interest on debt 36.37 ---------------------------------------- 3.03 29.43 15.16 38.47 50.05 99.39 1.96 Insurance benefits and repayments – ----------------------- ––––– – – ExhibitmSalaries and wages 72.08 ----------------------------- 94.02 126.81 111.42 174.78 77.30 161.77 57.78

General expenditure 165.69 --------------------------------------- 231.49 346.66 293.50 485.26 218.78 479.88 148.51 Current expenditure 161.65 ------------------------------------- 194.05 290.31 267.89 451.83 210.20 429.28 143.79 Intergovernmental expenditure 6.16 ------------------------ – 16.00 – 2.65 .63 – .03 Capital outlay 4.04 ------------------------------------------ 37.44 56.34 25.61 33.43 8.59 50.60 4.71

General expenditure by function: Education services: Education – ------------------------------------------- – 10.65 – – – – – Elementary and secondary education – ---------------- ––––– – – Higher education – ---------------------------------- – 10.65 – – – – –

Libraries 1.51 -------------------------------------------- 6.33 .24 11.19 1.43 .63 2.94 .58

Social services and income maintenance:

Public welfare 5.51 --------------------------------------- 6.07 2.05 19.25 8.05 2.42 5.38 10.14

Hospitals – -------------------------------------------- – 101.86 – 192.52 3.16 116.10 –

Health 4.30 ---------------------------------------------- 7.64 32.95 12.72 1.40 6.07 16.90 21.93

Other – ----------------------------------------------- ––––– – –

Transportation:

Highways 15.52 ------------------------------------------- 23.48 3.48 57.24 48.83 29.26 44.81 15.44

Capital outlay .69 ------------------------------------- .03 .15 4.13 26.78 2.29 17.86 .27

Air transportation – ------------------------------------ 6.24 – – – 10.90 – –

Parking facilities – ------------------------------------- – .26 – – – – –

Other – ----------------------------------------------- – – – – – 1.47 –

Public safety:

Police protection 18.67 ------------------------------------- 22.75 4.91 43.29 22.93 23.75 26.15 14.23

Fire protection .91 --------------------------------------- .63 – 2.71 .73 .24 .39 1.98

Correction 23.25 ------------------------------------------- 29.32 54.23 5.58 31.04 8.47 57.71 25.07

Protective inspection and regulation – ------------------- – – – – – .82 –

Environment and housing:

Natural resources .75 ------------------------------------ .59 .55 34.06 3.74 .95 13.35 .25

Sewerage – ------------------------------------------- – .47 – .23 – .23 2.49

Capital outlay – ------------------------------------- – .47 – .23 – .23 –

Solid waste management – ----------------------------- – – 3.12 – – .01 .50

Parks and recreation – --------------------------------- 4.52 18.80 1.10 8.65 .29 11.57 3.92

Housing and community development – ------------------ – .16 .07 – – 1.45 4.10

Government administration:

Financial administration 13.98 ------------------------------- 24.74 17.83 22.00 17.95 16.68 23.95 11.41

Judicial and legal 22.45 ------------------------------------ 29.56 23.67 23.64 30.98 22.83 36.29 20.04

General public buildings 6.47 ------------------------------ 25.53 33.85 16.22 10.11 11.26 9.96 8.11

Other 12.60 ----------------------------------------------- 3.46 3.68 21.95 15.80 4.48 5.19 3.10

Interest on general debt 36.37 --------------------------------- 3.03 29.43 15.16 38.47 50.05 99.39 1.96

General expenditure, n.e.c. 3.38 ------------------------------ 37.60 7.59 4.21 52.42 27.34 5.80 3.26

Utility and liquor store expenditure – -------------------------- ––––– – – Insurance trust expenditure – --------------------------------- ––––– – –

Debt outstanding 376.18 -------------------------------- 67.43 410.66 170.93 652.03 622.88 1 318.83 57.81

Long-term debt outstanding 376.18 -------------------------------- 67.43 410.66 170.93 650.42 622.88 1 318.83 56.86 Education – ---------------------------------------------- ––––– – – Public debt for private purposes 346.48 -------------------------- 9.00 168.24 11.25 285.71 423.64 533.96 25.94 Utility-------------------------------------------------- – ––––– – – Other and unallocable 29.70 ---------------------------------- 58.44 242.42 159.68 364.71 199.24 784.87 30.92

Long-term debt issued – ------------------------------------- 42.04 30.01 11.09 162.49 – .65 12.45 Long-term debt retired 31.21 ------------------------------------- 3.94 24.38 28.30 150.44 43.14 58.59 6.10

Cash and security holdings 384.35 ----------------------- 154.73 244.45 133.08 536.08 462.57 1 062.54 72.41

ExhibitmCounty contribution to own retirement systems – ------- ––––– – –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 103
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

TexasmCon.

Jefferson Lubbock McLennan Midland Montgomery Nueces Potter Smith

380 381 382 383 483 385 386 387

Population, 1990 239 ------------------------------------------ 397 222 636 189 123 106 611 182 201 291 145 97 874 151 309 Date of end of fiscal year 9/ 30 ---------------------------------- 9/ 30 9/ 30 12/ 31 9/ 30 12/ 31 9/ 30 12/ 31

Revenue 246.09 ----------------------------------------- 540.04 162.50 199.56 327.50 427.36 199.82 180.08

General revenue 246.09 ------------------------------------------ 540.04 162.50 199.56 327.50 427.36 199.82 180.08 Intergovernmental revenue 28.89 ------------------------------ 124.21 29.72 18.52 20.24 44.52 25.96 23.03 From Federal Government 1.44 ---------------------------- 109.47 .04 6.60 2.22 9.95 .39 – From State governments 22.44 ----------------------------- 5.34 23.33 3.74 18.01 24.31 3.92 16.93 From local governments 5.01 ------------------------------ 9.39 6.35 8.17 – 10.25 21.65 6.10

General revenue from own sources 217.20 ---------------------- 415.84 132.79 181.04 307.26 382.84 173.86 157.05 Taxes 165.16 ---------------------------------------------- 118.28 92.88 117.95 187.18 162.62 135.09 115.33 Property 106.60 ------------------------------------------ 73.17 56.13 57.33 172.09 151.42 119.98 65.11 General sales 50.46 ------------------------------------- 35.75 30.85 49.44 – – – 36.29 Selective sales 4.45 ------------------------------------ 4.59 – – .65 4.78 6.45 1.32 Income – ------------------------------------------- – ––––– – Other 3.66 -------------------------------------------- 4.77 5.90 11.18 14.43 6.41 8.66 12.61 Current charges 27.91 ------------------------------------- 269.23 25.57 17.68 42.46 181.96 13.27 15.65 Miscellaneous revenue 24.13 ------------------------------- 28.32 14.34 45.41 77.62 38.26 25.49 26.07

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 230.14 -------------------------------------- 488.59 173.45 201.60 373.06 414.29 217.17 251.98

By character and object:

Intergovernmental – -------------------------------------- 3.88 1.06 – – .21 4.73 – To State governments – -------------------------------- .63 – – – .21 .76 – To local governments – -------------------------------- 3.25 1.06 – – – 3.97 – Current operation 195.02 --------------------------------------- 427.05 153.80 143.06 249.54 373.78 186.72 238.69 Capital outlay 21.50 ------------------------------------------ 55.27 10.89 34.66 38.41 13.89 12.86 7.76 Construction 14.96 ----------------------------------------- 27.88 .25 34.66 34.30 11.27 11.10 – Assistance and subsidies – -------------------------------- – ––––– – Interest on debt 13.62 ---------------------------------------- 2.39 7.70 23.88 85.10 26.41 12.85 5.53 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 91.43 ----------------------------- 230.56 82.13 104.85 123.87 177.06 104.45 95.51

General expenditure 230.14 --------------------------------------- 488.59 173.45 201.60 373.06 414.29 217.17 251.98 Current expenditure 208.64 ------------------------------------- 433.32 162.56 166.94 334.65 400.40 204.30 244.22 Intergovernmental expenditure – ------------------------ 3.88 1.06 – – .21 4.73 – Capital outlay 21.50 ------------------------------------------ 55.27 10.89 34.66 38.41 13.89 12.86 7.76

General expenditure by function: Education services: Education – ------------------------------------------- – ––––– – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – ––––– –

Libraries .66 -------------------------------------------- 2.73 1.06 8.38 7.56 .69 – –

Social services and income maintenance:

Public welfare 11.99 --------------------------------------- 3.29 11.32 1.68 5.09 9.89 4.37 14.14

Hospitals – -------------------------------------------- 361.64 – – – 242.17 – –

Health 10.62 ---------------------------------------------- .53 8.23 – 10.04 5.69 1.89 6.60

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 22.62 ------------------------------------------- 7.38 23.92 16.56 78.69 20.03 7.83 42.79

Capital outlay 3.15 ------------------------------------- .18 5.17 2.47 24.71 .64 1.35 3.77

Air transportation 9.02 ------------------------------------ – – – 1.83 .01 – –

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 23.79 ------------------------------------- 10.43 13.40 31.45 72.94 19.56 56.81 26.54

Fire protection – --------------------------------------- .74 .12 – 1.18 – .45 3.21

Correction 64.60 ------------------------------------------- 34.94 38.13 35.59 24.99 30.35 16.76 54.05

Protective inspection and regulation – ------------------- – ––––– –

Environment and housing:

Natural resources .90 ------------------------------------ .52 .82 1.36 1.16 .72 .64 1.18

Sewerage – ------------------------------------------- – ––––– –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management – ----------------------------- – .20 – – 1.07 – –

Parks and recreation 1.50 --------------------------------- .95 .27 1.64 1.87 5.00 – –

Housing and community development – ------------------ – – 1.72 – – – –

Government administration:

Financial administration 14.03 ------------------------------- 15.95 20.83 16.81 11.42 17.71 25.52 26.40

Judicial and legal 31.37 ------------------------------------ 23.16 20.80 30.81 28.34 20.48 43.02 49.55

General public buildings 9.44 ------------------------------ 8.26 5.51 13.17 4.87 2.63 11.36 4.90

Other 6.13 ----------------------------------------------- 13.96 7.25 6.76 36.38 3.96 21.57 2.87

Interest on general debt 13.62 --------------------------------- 2.39 7.70 23.88 85.10 26.41 12.85 5.53

General expenditure, n.e.c. 9.85 ------------------------------ 1.72 13.89 11.80 1.59 7.90 14.09 14.23

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 281.47 -------------------------------- 30.41 92.34 240.88 928.18 323.15 145.85 70.28

Long-term debt outstanding 281.47 -------------------------------- 30.41 92.34 240.88 922.75 323.15 145.85 70.28 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 170.12 -------------------------- – 6.34 176.39 728.31 192.65 58.34 4.04 Utility-------------------------------------------------- – – ––––– – Other and unallocable 111.34 ---------------------------------- 30.41 86.00 64.49 194.44 130.50 87.51 66.24

Long-term debt issued 130.75 ------------------------------------- – – – .12 – – – Long-term debt retired 12.84 ------------------------------------- 6.78 11.90 55.25 58.42 31.50 17.82 6.06

Cash and security holdings 280.26 ----------------------- 185.72 125.79 220.74 783.24 380.44 120.03 39.99

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

104 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

TexasmCon. Utah

Tarrant Taylor Travis Webb Wichita Williamson Davis Salt Lake

388 389 390 391 392 393 394 395

Population, 1990 1 ------------------------------------------ 170 103 119 655 576 407 133 239 122 378 139 551 187 941 725 956 Date of end of fiscal year 12/ 31 ---------------------------------- 9/ 30 9/ 30 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 300.65 ----------------------------------------- 142.79 344.66 239.96 154.82 155.65 160.17 390.50

General revenue 300.65 ------------------------------------------ 142.79 344.66 239.96 154.82 155.65 160.17 390.50 Intergovernmental revenue 68.90 ------------------------------ 11.33 72.47 77.63 15.26 42.91 32.85 81.94 From Federal Government 4.96 ---------------------------- .15 2.11 56.12 4.01 .11 8.54 7.98 From State governments 56.52 ----------------------------- 2.91 54.81 18.22 5.53 37.37 23.82 71.12 From local governments 7.42 ------------------------------ 8.27 15.56 3.29 5.72 5.43 .48 2.84

General revenue from own sources 231.76 ---------------------- 131.45 272.19 162.32 139.55 112.74 127.33 308.56 Taxes 153.06 ---------------------------------------------- 103.33 171.18 129.74 87.85 83.31 87.95 233.09 Property 139.05 ------------------------------------------ 83.36 155.57 81.46 77.95 73.49 85.33 161.10 General sales – ------------------------------------- – 3.29 34.88 – – 1.62 54.10 Selective sales 4.18 ------------------------------------ 4.59 .50 4.95 2.70 2.71 .60 9.00 Income – ------------------------------------------- – ––––– – Other 9.83 -------------------------------------------- 15.38 11.82 8.45 7.20 7.11 .40 8.89 Current charges 38.50 ------------------------------------- 6.64 28.06 3.42 18.08 10.23 20.16 51.08 Miscellaneous revenue 40.20 ------------------------------- 21.49 72.95 29.17 33.63 19.20 19.21 24.38

Utility and liquor store revenue – ----------------------------- – ––––– – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 308.87 -------------------------------------- 139.02 396.05 302.61 154.69 161.19 171.38 353.26

By character and object:

Intergovernmental .15 -------------------------------------- 1.00 – 1.43 – .97 – 26.65 To State governments – -------------------------------- – – – – .97 – – To local governments .15 -------------------------------- 1.00 – 1.43 – – – 26.65 Current operation 231.93 --------------------------------------- 127.02 254.04 202.21 114.48 137.51 124.77 282.02 Capital outlay 32.20 ------------------------------------------ 5.53 68.43 83.68 13.52 10.80 29.48 23.29 Construction 23.49 ----------------------------------------- .77 45.08 68.88 10.69 – 22.68 15.86 Assistance and subsidies 4.19 -------------------------------- – ––––– – Interest on debt 40.40 ---------------------------------------- 5.47 73.58 15.29 26.70 11.92 17.13 21.30 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 123.18 ----------------------------- 56.88 138.45 118.28 76.44 78.57 62.08 111.79

General expenditure 308.87 --------------------------------------- 139.02 396.05 302.61 154.69 161.19 171.38 353.26 Current expenditure 276.67 ------------------------------------- 133.49 327.62 218.93 141.18 150.39 141.90 329.97 Intergovernmental expenditure .15 ------------------------ 1.00 – 1.43 – .97 – 26.65 Capital outlay 32.20 ------------------------------------------ 5.53 68.43 83.68 13.52 10.80 29.48 23.29

General expenditure by function: Education services: Education – ------------------------------------------- – ––––– – Elementary and secondary education – ---------------- – ––––– – Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- .48 – .12 – – 8.89 12.31

Social services and income maintenance:

Public welfare 6.57 --------------------------------------- 11.66 23.69 18.46 7.17 11.30 3.02 .03

Hospitals 101.01 -------------------------------------------- – ––––– –

Health 20.73 ---------------------------------------------- 1.64 48.13 5.67 .18 5.77 28.04 73.52

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 10.21 ------------------------------------------- 15.24 65.74 16.95 17.79 37.33 10.73 19.73

Capital outlay 3.24 ------------------------------------- 2.91 46.08 4.52 6.56 6.60 7.65 3.82

Air transportation – ------------------------------------ – ––––– –

Parking facilities 1.09 ------------------------------------- – ––––– –

Other – ----------------------------------------------- – – – – – – 25.91

Public safety:

Police protection 8.19 ------------------------------------- 14.52 26.82 24.25 15.30 17.09 11.98 32.96

Fire protection .09 --------------------------------------- 1.09 – 1.31 .82 – – 15.72

Correction 43.00 ------------------------------------------- 23.66 54.67 62.60 19.04 15.96 26.10 24.19

Protective inspection and regulation – ------------------- – – – – – – 3.11

Environment and housing:

Natural resources .20 ------------------------------------ .84 .53 .62 1.01 .54 8.00 3.96

Sewerage – ------------------------------------------- – ––––– –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management – ----------------------------- – .27 – – – – 8.32

Parks and recreation 2.61 --------------------------------- .49 4.46 5.79 – – 4.44 29.85

Housing and community development 4.55 ------------------ – – – – – – 2.82

Government administration:

Financial administration 12.75 ------------------------------- 17.27 17.32 19.53 18.34 17.24 9.61 19.10

Judicial and legal 35.16 ------------------------------------ 25.06 43.60 35.69 21.67 19.56 5.92 15.93

General public buildings 1.66 ------------------------------ 13.92 6.09 10.45 10.33 8.79 3.19 2.96

Other 3.08 ----------------------------------------------- 4.60 10.57 78.56 7.79 3.88 7.15 7.66

Interest on general debt 40.40 --------------------------------- 5.47 73.58 15.29 26.70 11.92 17.13 21.30

General expenditure, n.e.c. 17.58 ------------------------------ 3.10 20.59 7.33 8.57 11.82 27.17 33.86

Utility and liquor store expenditure – -------------------------- – ––––– – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 546.01 -------------------------------- 60.27 886.48 190.00 258.62 135.26 200.66 267.08

Long-term debt outstanding 546.01 -------------------------------- 60.27 886.08 190.00 258.62 135.26 200.66 267.08 Education – ---------------------------------------------- – ––––– – Public debt for private purposes 387.45 -------------------------- 30.31 440.99 37.41 252.09 32.42 69.67 191.92 Utility-------------------------------------------------- – – ––––– – Other and unallocable 158.56 ---------------------------------- 29.96 445.09 152.58 6.54 102.84 131.00 75.17

Long-term debt issued 38.80 ------------------------------------- – 140.16 – – – 26.60 – Long-term debt retired 42.47 ------------------------------------- 16.92 118.40 13.67 35.91 7.72 36.46 26.19

Cash and security holdings 424.35 ----------------------- 92.81 594.10 91.39 342.99 66.21 100.70 311.96

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 105
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

UtahmCon. Virginia

Utah Weber

Vermontm

Chittenden Arlington Chesterfield Fairfax Henrico Prince William

396 397 398 399 400 401 402 403

Population, 1990 263 ------------------------------------------ 590 158 330 131 761 170 936 209 274 818 584 217 881 215 686 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 1/ 31 6/ 30 6/ 30 6/ 30 6/ 30 6/ 30

Revenue 132.65 ----------------------------------------- 223.84 3.75 3 257.25 1 906.11 2 722.54 1 850.80 2 142.44

General revenue 132.65 ------------------------------------------ 223.84 3.75 2 843.07 1 841.50 2 359.18 1 768.14 2 010.49 Intergovernmental revenue 21.44 ------------------------------ 63.98 .07 900.83 613.48 396.29 437.69 629.15 From Federal Government 7.56 ---------------------------- .76 – 148.82 3.73 37.77 9.84 37.45 From State governments 12.83 ----------------------------- 62.96 .07 718.94 607.34 330.04 427.84 570.44 From local governments 1.04 ------------------------------ .27 – 33.08 2.41 28.48 – 21.25

General revenue from own sources 111.21 ---------------------- 159.86 3.68 1 942.24 1 228.02 1 962.89 1 330.45 1 381.34 Taxes 57.11 ---------------------------------------------- 109.30 3.04 1 607.71 925.98 1 512.76 899.92 1 184.55 Property 52.26 ------------------------------------------ 99.78 3.04 1 135.51 712.02 1 252.03 650.78 985.01 General sales 2.49 ------------------------------------- 6.96 – 108.10 76.18 87.40 116.92 74.58 Selective sales 1.56 ------------------------------------ 1.33 – 168.12 31.14 71.60 21.48 49.74 Income – ------------------------------------------- – ––––– – Other .80 -------------------------------------------- 1.23 – 195.98 106.64 101.73 110.75 75.22 Current charges 11.34 ------------------------------------- 39.85 .35 166.98 156.89 284.02 302.82 99.01 Miscellaneous revenue 42.76 ------------------------------- 10.71 .30 167.54 145.16 166.10 127.71 97.78

Utility and liquor store revenue – ----------------------------- – – 168.60 64.61 74.25 82.66 131.95 Insurance trust revenue – ------------------------------------ – – 245.59 – 289.11 – –

Expenditure 140.59 -------------------------------------- 236.47 4.09 3 737.70 1 988.35 2 465.33 2 267.82 2 281.47

By character and object:

Intergovernmental 2.70 -------------------------------------- 2.17 – 505.91 1.86 67.11 10.20 36.70 To State governments – -------------------------------- .87 – 46.12 – 39.19 6.89 11.64 To local governments 2.70 -------------------------------- 1.30 – 459.79 1.86 27.92 3.31 25.06 Current operation 107.93 --------------------------------------- 194.40 4.09 2 073.48 1 489.53 1 924.99 1 918.09 1 875.74 Capital outlay 8.13 ------------------------------------------ 31.39 – 840.31 286.83 227.35 234.16 258.63 Construction – ----------------------------------------- 26.28 – 636.96 176.26 162.30 197.73 181.03 Assistance and subsidies – -------------------------------- – – 49.29 2.14 9.91 3.53 6.10 Interest on debt 21.83 ---------------------------------------- 8.51 – 149.17 207.99 145.15 101.83 104.30 Insurance benefits and repayments – ----------------------- – – 119.53 – 90.83 – – ExhibitmSalaries and wages 56.78 ----------------------------- 91.59 2.75 1 213.90 938.37 1 258.15 920.72 1 162.25

General expenditure 140.59 --------------------------------------- 236.47 4.09 3 265.58 1 921.11 2 261.45 2 191.73 2 141.78 Current expenditure 132.46 ------------------------------------- 205.08 4.09 2 644.63 1 665.10 2 082.52 1 957.56 1 883.28 Intergovernmental expenditure 2.70 ------------------------ 2.17 – 505.91 1.86 67.11 10.20 36.70 Capital outlay 8.13 ------------------------------------------ 31.39 – 620.95 256.00 178.92 234.16 258.49

General expenditure by function: Education services: Education – ------------------------------------------- – – 829.17 977.47 1 037.48 1 084.20 1 181.56 Elementary and secondary education – ---------------- – – 829.17 977.47 1 037.48 1 084.20 1 181.56 Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- 12.81 – 92.32 30.57 28.51 31.20 49.03

Social services and income maintenance:

Public welfare .20 --------------------------------------- 60.32 – 207.07 87.79 109.47 70.93 60.25

Hospitals – -------------------------------------------- – ––––– –

Health 21.83 ---------------------------------------------- 11.46 – 65.13 66.14 93.50 86.38 69.06

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 8.61 ------------------------------------------- 14.15 – 138.18 7.79 75.39 112.78 80.63

Capital outlay .37 ------------------------------------- – – 57.01 5.17 35.54 36.34 66.97

Air transportation – ------------------------------------ – – – 45.84 – – –

Parking facilities – ------------------------------------- – – 14.36 – – – –

Other – ----------------------------------------------- – – 391.19 – 19.76 6.33 5.46

Public safety:

Police protection 17.35 ------------------------------------- 18.20 .72 156.47 96.32 89.63 151.67 114.15

Fire protection 1.26 --------------------------------------- 1.30 – 124.57 85.00 85.11 103.62 81.49

Correction 8.35 ------------------------------------------- 10.82 – 313.87 35.50 27.43 70.70 64.52

Protective inspection and regulation – ------------------- – – 14.44 8.65 8.57 10.76 28.42

Environment and housing:

Natural resources .83 ------------------------------------ 3.30 – 14.26 10.24 14.09 1.35 4.28

Sewerage – ------------------------------------------- – – 108.20 61.46 95.36 89.74 1.75

Capital outlay – ------------------------------------- – – 42.52 28.37 17.51 – .01

Solid waste management – ----------------------------- 9.20 – 49.77 17.90 87.45 41.11 16.99

Parks and recreation .60 --------------------------------- 5.92 – 101.06 20.20 50.98 48.15 55.59

Housing and community development – ------------------ – – 144.40 15.52 64.37 .46 3.52

Government administration:

Financial administration 21.03 ------------------------------- 24.32 .04 58.78 59.17 32.36 44.64 32.32

Judicial and legal 7.22 ------------------------------------ 6.59 1.46 27.03 14.87 27.87 27.00 34.15

General public buildings 14.80 ------------------------------ .38 – 107.60 17.35 57.18 30.55 50.15

Other 6.61 ----------------------------------------------- 6.69 1.87 45.06 17.01 24.89 36.82 34.31

Interest on general debt 21.83 --------------------------------- 8.51 – 102.93 198.33 118.55 85.89 94.38

General expenditure, n.e.c. 10.06 ------------------------------ 42.48 – 159.75 47.97 113.51 57.45 79.77

Utility and liquor store expenditure – -------------------------- – – 352.58 67.24 113.05 76.09 139.69 Insurance trust expenditure – --------------------------------- – – 119.53 – 90.83 – –

Debt outstanding 209.50 -------------------------------- 120.63 – 2 131.26 2 501.29 2 353.95 1 338.53 1 458.87

Long-term debt outstanding 209.50 -------------------------------- 120.63 – 2 131.26 2 429.61 2 353.95 1 338.53 1 458.87 Education – ---------------------------------------------- – – 218.91 529.44 529.54 405.25 532.83 Public debt for private purposes 170.37 -------------------------- – – 73.04 1 115.41 608.89 447.65 393.60 Utility-------------------------------------------------- – – – 626.50 142.72 478.80 209.07 178.99 Other and unallocable 39.13 ---------------------------------- 120.63 – 1 212.82 642.04 736.72 276.57 353.45

Long-term debt issued – ------------------------------------- – – 766.87 679.58 324.13 571.80 448.22 Long-term debt retired 76.91 ------------------------------------- 90.48 – 271.85 513.65 92.43 112.39 80.37

Cash and security holdings 174.98 ----------------------- 28.18 3.16 3 790.73 1 980.09 3 724.60 1 144.60 1 327.43

ExhibitmCounty contribution to own retirement systems – ------- – – 114.68 – 77.45 – –

See footnotes at end of table.

106 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMQ GOVTS 68137212 11/ 07/ 95 3:47 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Washington

Benton Clark King Kitsap Pierce Snohomish Spokane

404 405 406 407 408 409 410

Population, 1990 112 ------------------------------------------ 560 238 053 1 507 319 189 731 586 203 465 642 361 364 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 215.14 ----------------------------------------- 351.04 465.15 344.80 361.09 336.44 344.06

General revenue 215.14 ------------------------------------------ 350.85 465.15 344.80 361.09 336.44 344.06 Intergovernmental revenue 95.26 ------------------------------ 95.68 118.44 113.72 119.39 74.43 114.89 From Federal Government .13 ---------------------------- 4.33 8.83 .11 13.05 4.59 30.44 From State governments 75.21 ----------------------------- 84.90 78.22 103.47 88.95 66.35 65.67 From local governments 19.92 ------------------------------ 6.46 31.40 10.15 17.39 3.49 18.79

General revenue from own sources 119.87 ---------------------- 255.17 346.71 231.08 241.69 262.01 229.17 Taxes 94.66 ---------------------------------------------- 189.23 224.92 155.05 155.01 152.45 147.89 Property 63.36 ------------------------------------------ 113.79 153.39 80.26 94.16 89.03 84.31 General sales 26.21 ------------------------------------- 54.63 43.00 46.60 35.31 33.35 46.86 Selective sales – ------------------------------------ 6.30 15.50 12.18 10.07 11.81 5.87 Income – ------------------------------------------- ––––– – Other 5.09 -------------------------------------------- 14.51 13.02 16.01 15.47 18.26 10.85 Current charges 6.96 ------------------------------------- 34.15 80.41 40.46 49.33 80.21 51.50 Miscellaneous revenue 18.26 ------------------------------- 31.79 41.38 35.57 37.35 29.34 29.77

Utility and liquor store revenue – ----------------------------- .19 – – – – – Insurance trust revenue – ------------------------------------ ––––– –

Expenditure 206.39 -------------------------------------- 348.34 475.72 291.79 371.79 387.75 333.18

By character and object:

Intergovernmental – -------------------------------------- 5.52 30.86 – .96 – – To State governments – -------------------------------- – .25 – .17 – – To local governments – -------------------------------- 5.52 30.61 – .55 – – Current operation 197.17 --------------------------------------- 274.87 330.92 243.91 307.95 264.46 266.36 Capital outlay 7.69 ------------------------------------------ 59.02 78.35 38.77 52.63 116.36 54.65 Construction 7.69 ----------------------------------------- 59.02 52.41 38.77 44.09 116.36 54.65 Assistance and subsidies – -------------------------------- – .21 – – – – Interest on debt 1.53 ---------------------------------------- 8.93 35.38 9.11 10.25 6.93 12.18 Insurance benefits and repayments – ----------------------- ––––– – ExhibitmSalaries and wages 99.00 ----------------------------- 123.87 165.56 112.51 133.86 141.99 127.04

General expenditure 206.39 --------------------------------------- 345.82 475.72 291.79 371.79 382.98 333.18 Current expenditure 198.69 ------------------------------------- 286.79 397.37 253.02 319.16 266.61 278.53 Intergovernmental expenditure – ------------------------ 5.52 30.86 – .96 – – Capital outlay 7.69 ------------------------------------------ 59.02 78.35 38.77 52.63 116.36 54.65

General expenditure by function: Education services: Education – ------------------------------------------- .41 .30 .02 – .02 – Elementary and secondary education – ---------------- .41 .30 .02 – .02 – Higher education – ---------------------------------- ––––– –

Libraries – -------------------------------------------- – – – .02 – –

Social services and income maintenance:

Public welfare – --------------------------------------- 5.00 .50 .04 4.12 12.25 .01

Hospitals – -------------------------------------------- – 2.84 – – – –

Health 29.08 ---------------------------------------------- 23.90 85.68 5.54 74.60 8.79 7.35

Other – ----------------------------------------------- ––––– –

Transportation:

Highways 27.90 ------------------------------------------- 79.64 45.20 54.39 51.45 69.45 39.19

Capital outlay .03 ------------------------------------- 30.87 23.43 9.80 15.04 40.05 .53

Air transportation – ------------------------------------ – 3.18 – .18 13.04 28.03

Parking facilities – ------------------------------------- – – .01 – .41 –

Other – ----------------------------------------------- ––––– –

Public safety:

Police protection 21.39 ------------------------------------- 37.67 32.14 30.65 40.23 32.99 33.37

Fire protection – --------------------------------------- 1.63 2.31 1.44 – .88 –

Correction 35.26 ------------------------------------------- 38.75 36.20 19.80 29.94 30.23 48.91

Protective inspection and regulation – ------------------- 8.62 15.96 – 4.90 7.96 5.35

Environment and housing:

Natural resources 1.54 ------------------------------------ 2.82 10.34 .81 3.58 4.43 1.31

Sewerage – ------------------------------------------- 3.71 – 16.42 43.05 – 23.59

Capital outlay – ------------------------------------- .10 – – 29.69 – 20.34

Solid waste management 1.00 ----------------------------- 1.56 35.84 8.13 9.43 79.00 7.92

Parks and recreation .91 --------------------------------- 24.53 50.31 15.59 8.00 18.30 14.52

Housing and community development 2.55 ------------------ .16 4.45 – 5.00 .87 4.85

Government administration:

Financial administration 21.02 ------------------------------- 21.94 15.01 27.52 26.39 19.57 27.62

Judicial and legal 38.08 ------------------------------------ 34.60 55.19 37.99 39.69 35.42 32.66

General public buildings – ------------------------------ – 14.98 – 1.26 – –

Other 12.33 ----------------------------------------------- 17.90 12.99 24.08 9.93 19.33 7.32

Interest on general debt 1.53 --------------------------------- 8.93 35.38 9.11 10.25 6.93 12.18

General expenditure, n.e.c. 13.81 ------------------------------ 34.06 16.90 40.25 9.79 23.12 39.01

Utility and liquor store expenditure – -------------------------- 2.52 – – – 4.78 – Insurance trust expenditure – --------------------------------- ––––– –

Debt outstanding 14.67 -------------------------------- 167.56 425.50 99.92 143.42 141.43 160.33

Long-term debt outstanding 14.67 -------------------------------- 165.59 425.50 99.40 143.42 141.43 160.33 Education – ---------------------------------------------- ––––– – Public debt for private purposes – -------------------------- ––––– – Utility-------------------------------------------------- – ––––– – Other and unallocable 14.67 ---------------------------------- 165.59 425.50 99.40 143.42 141.43 160.33

Long-term debt issued – ------------------------------------- 21.53 49.83 – 16.90 57.98 – Long-term debt retired 5.99 ------------------------------------- 7.46 22.98 28.57 10.25 7.89 24.45

Cash and security holdings 128.27 ----------------------- 100.83 377.93 206.08 149.35 157.06 97.73

ExhibitmCounty contribution to own retirement systems – ------- ––––– –

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 107
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

WashingtonmCon. West Virginia Wisconsin

Thurston Whatcom Yakima Cabell Kanawha Brown Dane Kenosha

411 412 413 414 415 416 417 418

Population, 1990 161 ------------------------------------------ 238 127 780 188 823 96 827 207 619 194 594 367 085 128 181 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 6/ 30 6/ 30 12/ 31 12/ 31 12/ 31

Revenue 390.11 ----------------------------------------- 404.79 239.38 213.45 304.84 507.82 465.01 521.02

General revenue 386.00 ------------------------------------------ 404.79 238.87 213.45 304.84 507.82 465.01 521.02 Intergovernmental revenue 128.81 ------------------------------ 104.23 90.81 45.84 17.51 234.11 212.41 295.57 From Federal Government .79 ---------------------------- – .26 1.58 2.04 3.10 1.72 17.05 From State governments 113.40 ----------------------------- 95.12 77.32 41.85 13.62 214.07 197.91 266.03 From local governments 14.62 ------------------------------ 9.11 13.23 2.42 1.84 16.95 12.78 12.48

General revenue from own sources 257.19 ---------------------- 300.56 148.06 167.61 287.33 273.71 252.60 225.45 Taxes 173.33 ---------------------------------------------- 193.86 105.01 91.26 116.40 116.56 168.60 144.99 Property 113.60 ------------------------------------------ 118.81 70.30 86.82 112.80 114.52 132.10 116.57 General sales 29.71 ------------------------------------- 52.32 23.93 – – – 33.14 26.54 Selective sales 5.98 ------------------------------------ .50 1.65 2.02 .72 – – – Income – ------------------------------------------- – ––––– – Other 24.05 -------------------------------------------- 22.23 9.14 2.41 2.88 2.04 3.35 1.88 Current charges 56.22 ------------------------------------- 50.00 23.01 30.70 22.90 122.66 67.09 66.74 Miscellaneous revenue 27.64 ------------------------------- 56.69 20.04 45.65 148.04 34.50 16.91 13.72

Utility and liquor store revenue 4.11 ----------------------------- – .51 – – – – – Insurance trust revenue – ------------------------------------ – ––––– –

Expenditure 390.94 -------------------------------------- 418.33 240.83 202.90 301.99 558.88 459.06 512.85

By character and object:

Intergovernmental – -------------------------------------- – – 5.07 21.09 5.54 14.91 – To State governments – -------------------------------- – – .01 .22 3.30 9.88 – To local governments – -------------------------------- – – 5.06 20.87 2.25 5.03 – Current operation 321.12 --------------------------------------- 362.88 217.55 167.69 145.20 478.12 400.62 483.98 Capital outlay 67.55 ------------------------------------------ 49.10 20.12 4.71 5.54 57.72 21.63 16.26 Construction 67.55 ----------------------------------------- 49.10 20.12 1.05 1.01 57.72 17.35 16.26 Assistance and subsidies – -------------------------------- – – – – 4.39 16.37 5.16 Interest on debt 2.26 ---------------------------------------- 6.35 3.16 25.43 130.16 13.10 5.53 7.46 Insurance benefits and repayments – ----------------------- – ––––– – ExhibitmSalaries and wages 152.97 ----------------------------- 154.11 121.07 78.16 82.71 174.42 130.01 196.03

General expenditure 387.27 --------------------------------------- 418.33 239.11 202.90 301.99 558.88 459.06 512.85 Current expenditure 319.95 ------------------------------------- 369.23 220.05 198.19 296.44 501.16 437.43 496.59 Intergovernmental expenditure – ------------------------ – – 5.07 21.09 5.54 14.91 – Capital outlay 67.32 ------------------------------------------ 49.10 19.06 4.71 5.54 57.72 21.63 16.26

General expenditure by function: Education services: Education – ------------------------------------------- 1.28 .02 – – 16.80 .03 – Elementary and secondary education – ---------------- 1.28 .02 – – 16.80 .03 – Higher education – ---------------------------------- – ––––– –

Libraries – -------------------------------------------- – – 22.98 18.47 20.40 3.97 4.71

Social services and income maintenance:

Public welfare – --------------------------------------- – 1.06 – – 129.69 193.24 179.46

Hospitals – -------------------------------------------- .09 – – – – – –

Health 33.30 ---------------------------------------------- 39.63 5.23 70.82 35.54 111.69 35.01 61.22

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 62.00 ------------------------------------------- 98.04 32.74 – – 66.40 35.49 41.33

Capital outlay 6.56 ------------------------------------- 26.22 – – – 27.97 15.37 12.39

Air transportation – ------------------------------------ – .50 – – 12.71 10.00 –

Parking facilities – ------------------------------------- – .03 – – – .58 –

Other – ----------------------------------------------- – – 5.06 18.18 7.28 – –

Public safety:

Police protection 51.57 ------------------------------------- 32.65 27.56 9.83 12.36 40.29 37.09 59.82

Fire protection – --------------------------------------- – – .20 .13 – – –

Correction 12.02 ------------------------------------------- 31.06 46.95 15.71 12.62 14.85 24.28 22.04

Protective inspection and regulation – ------------------- 8.80 2.75 – – – .73 –

Environment and housing:

Natural resources 15.33 ------------------------------------ 11.40 2.58 1.29 .53 7.28 5.15 6.15

Sewerage .37 ------------------------------------------- – – – – – .36 –

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 55.70 ----------------------------- 18.66 12.21 – – 16.00 10.41 –

Parks and recreation 6.75 --------------------------------- 33.18 5.46 1.81 6.80 15.44 17.42 18.99

Housing and community development 8.81 ------------------ – – 7.01 1.15 – .40 –

Government administration:

Financial administration 36.20 ------------------------------- 28.50 19.52 7.74 15.20 12.97 7.17 18.66

Judicial and legal 24.82 ------------------------------------ 40.66 41.06 9.65 12.73 18.46 29.64 31.03

General public buildings – ------------------------------ – – 4.75 6.44 29.53 9.65 8.05

Other 26.87 ----------------------------------------------- 15.99 7.86 13.40 9.93 8.43 13.18 16.80

Interest on general debt 2.26 --------------------------------- 6.35 3.16 25.43 130.16 13.10 5.53 7.46

General expenditure, n.e.c. 51.28 ------------------------------ 52.03 30.40 7.24 21.74 17.57 19.74 37.14

Utility and liquor store expenditure 3.67 -------------------------- – 1.73 – – – – – Insurance trust expenditure – --------------------------------- – ––––– –

Debt outstanding 142.93 -------------------------------- 168.15 59.84 335.47 1 772.06 188.16 83.52 145.58

Long-term debt outstanding 142.93 -------------------------------- 164.37 58.84 335.47 1 772.06 188.16 83.52 145.58 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – – 330.33 1 772.06 – – – Utility-------------------------------------------------- – – ––––– – Other and unallocable 142.93 ---------------------------------- 164.37 58.84 5.14 – 188.16 83.52 145.58

Long-term debt issued 54.70 ------------------------------------- 100.87 32.31 – 51.13 28.70 21.17 35.89 Long-term debt retired 14.67 ------------------------------------- 59.59 7.61 .08 81.82 11.86 10.60 12.07

Cash and security holdings 129.04 ----------------------- 279.57 101.10 359.74 1 796.87 227.33 83.47 31.50

ExhibitmCounty contribution to own retirement systems – ------- – ––––– –

See footnotes at end of table.

108 INDIVIDUAL GOVERNMENTS GOVERNMENT FINANCES
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Table 6. Per Capita Amounts of Financial Items for Individual County Governments Having

100,000 Population or More: 1991-92mCon.

[Amounts in dollars. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

WisconsinmCon.

Marathon Milwaukee Outagamie Racine Rock Sheboygan Waukesha Winnebago

419 420 421 422 423 424 425 426

Population, 1990 115 ----------------------------------------- 400 959 275 140 510 175 034 139 510 103 877 304 715 140 320 Date of end of fiscal year 12/ 31 ---------------------------------- 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31 12/ 31

Revenue 699.66 ----------------------------------------- 1 003.30 501.60 479.27 620.45 694.72 338.70 520.42

General revenue 699.66 ------------------------------------------ 880.35 501.60 479.27 620.45 694.72 338.70 520.42 Intergovernmental revenue 290.00 ------------------------------ 425.27 202.23 276.69 346.89 264.66 138.43 209.39 From Federal Government 14.85 ---------------------------- 34.69 2.92 21.29 18.55 1.51 6.17 – From State governments 253.90 ----------------------------- 368.54 177.53 247.99 310.16 248.76 125.36 189.79 From local governments 21.25 ------------------------------ 22.04 21.78 7.41 18.18 14.39 6.90 19.59

General revenue from own sources 409.66 ---------------------- 455.08 299.37 202.58 273.56 430.06 200.27 311.04 Taxes 176.72 ---------------------------------------------- 164.98 144.34 123.79 117.49 170.30 143.32 133.50 Property 135.19 ------------------------------------------ 136.72 140.53 121.89 115.60 168.71 139.33 131.72 General sales 39.51 ------------------------------------- 27.18 – .01 – – – – Selective sales – ------------------------------------ – .74 – – – – – Income – ------------------------------------------- – ––––– – Other 2.02 -------------------------------------------- 1.08 3.07 1.90 1.89 1.59 3.99 1.78 Current charges 181.18 ------------------------------------- 261.20 120.31 61.66 136.23 233.14 35.21 153.93 Miscellaneous revenue 51.76 ------------------------------- 28.90 34.72 17.12 19.84 26.62 21.74 23.61

Utility and liquor store revenue – ----------------------------- 32.50 – – – – – – Insurance trust revenue – ------------------------------------ 90.45 – – – – – –

Expenditure 711.43 -------------------------------------- 983.94 595.20 463.64 564.05 659.30 345.98 534.09

By character and object:

Intergovernmental – -------------------------------------- – – – 5.10 – – 17.03 To State governments – -------------------------------- – – – – – – 6.24 To local governments – -------------------------------- – – – 5.10 – – 10.80 Current operation 637.00 --------------------------------------- 718.59 374.73 420.56 505.16 597.43 242.91 446.76 Capital outlay 54.59 ------------------------------------------ 175.68 158.62 23.80 27.88 46.77 62.38 51.52 Construction 50.23 ----------------------------------------- 145.30 136.62 23.80 21.70 42.51 58.35 35.51 Assistance and subsidies 5.21 -------------------------------- 12.73 28.68 8.57 18.26 6.06 32.68 10.13 Interest on debt 14.63 ---------------------------------------- 25.79 33.16 10.71 7.64 9.05 8.00 8.64 Insurance benefits and repayments – ----------------------- 51.16 – – – – – – ExhibitmSalaries and wages 290.47 ----------------------------- 288.85 133.26 168.04 197.19 269.41 115.63 165.12

General expenditure 711.43 --------------------------------------- 856.45 595.20 463.64 564.05 659.30 345.98 534.09 Current expenditure 656.84 ------------------------------------- 704.93 436.58 439.84 536.17 612.53 283.59 482.57 Intergovernmental expenditure – ------------------------ – – – 5.10 – – 17.03 Capital outlay 54.59 ------------------------------------------ 151.52 158.62 23.80 27.88 46.77 62.38 51.52

General expenditure by function: Education services: Education 26.29 ------------------------------------------- – 18.44 36.02 1.96 34.30 – 17.43 Elementary and secondary education 26.29 ---------------- – 18.44 36.02 1.96 34.30 – 17.43 Higher education – ---------------------------------- – ––––– –

Libraries 19.40 -------------------------------------------- – 4.43 2.05 5.28 12.18 5.38 5.65

Social services and income maintenance:

Public welfare 77.88 --------------------------------------- 171.57 126.45 144.57 249.59 295.26 45.54 179.43

Hospitals 231.91 -------------------------------------------- 268.55 ––––– –

Health 39.40 ---------------------------------------------- 19.81 84.46 66.15 89.84 96.73 61.50 93.10

Other – ----------------------------------------------- – ––––– –

Transportation:

Highways 88.54 ------------------------------------------- 19.80 85.62 27.83 54.74 79.75 47.38 59.49

Capital outlay 34.03 ------------------------------------- 10.82 47.33 12.56 17.50 34.14 24.38 15.22

Air transportation 11.66 ------------------------------------ 27.03 9.03 – 1.90 2.19 1.26 9.71

Parking facilities – ------------------------------------- – ––––– –

Other – ----------------------------------------------- – ––––– –

Public safety:

Police protection 39.69 ------------------------------------- 12.56 46.10 42.33 37.83 47.02 34.46 40.87

Fire protection – --------------------------------------- – ––––– –

Correction 12.24 ------------------------------------------- 100.18 54.86 29.57 33.50 12.26 42.89 11.06

Protective inspection and regulation – ------------------- – – – – – – .81

Environment and housing:

Natural resources 6.07 ------------------------------------ .52 7.91 6.93 7.33 5.99 4.88 7.40

Sewerage – ------------------------------------------- – – – – – – .36

Capital outlay – ------------------------------------- – ––––– –

Solid waste management 16.69 ----------------------------- .04 17.14 – – .89 1.50 32.91

Parks and recreation 13.96 --------------------------------- 97.04 5.25 13.21 2.71 3.31 19.67 8.51

Housing and community development 1.03 ------------------ 7.80 5.03 14.47 .48 – – .01

Government administration:

Financial administration 19.28 ------------------------------- 7.86 7.14 7.42 12.62 11.27 6.85 10.57

Judicial and legal 15.95 ------------------------------------ 45.29 19.71 22.26 28.19 18.95 27.47 20.70

General public buildings 18.38 ------------------------------ 3.01 39.53 13.88 14.94 7.98 9.21 10.06

Other 21.33 ----------------------------------------------- 12.15 15.09 11.58 8.92 8.98 18.58 10.03

Interest on general debt 14.63 --------------------------------- 25.79 33.16 10.71 7.64 9.05 8.00 8.64

General expenditure, n.e.c. 37.11 ------------------------------ 37.45 15.85 14.64 6.60 13.19 11.40 7.35

Utility and liquor store expenditure – -------------------------- 76.34 – – – – – – Insurance trust expenditure – --------------------------------- 51.16 – – – – – –

Debt outstanding 176.00 -------------------------------- 368.76 400.12 138.93 126.59 188.16 138.33 123.42

Long-term debt outstanding 176.00 -------------------------------- 347.91 400.12 138.93 126.59 188.16 138.33 123.42 Education – ---------------------------------------------- – ––––– – Public debt for private purposes – -------------------------- – ––––– – Utility-------------------------------------------------- – – ––––– – Other and unallocable 176.00 ---------------------------------- 347.91 400.12 138.93 126.59 188.16 138.33 123.42

Long-term debt issued .15 ------------------------------------- 53.32 21.49 14.03 35.84 75.57 40.37 37.91 Long-term debt retired 15.78 ------------------------------------- 33.61 45.12 12.23 15.91 18.15 12.10 38.95

Cash and security holdings 261.33 ----------------------- 830.14 274.65 206.89 108.16 166.73 229.87 178.23

ExhibitmCounty contribution to own retirement systems – ------- 20.08 – – – – – –

Note: See text regarding fiscal years covered.

GOVERNMENT FINANCES INDIVIDUAL GOVERNMENTS 109
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Arizona California

Alabamam

Jefferson Maricopa Pima Alameda Contra Costa Fresno

12345 6

Population, 1990 651 ------------------------------------------- 525 2 122 101 666 880 1 279 182 803 732 667 490

Revenue 332 ------------------------------------------ 737 1 101 796 511 454 1 433 308 951 720 910 558

General revenue 306 ------------------------------------------- 062 1 101 796 511 454 1 317 762 868 750 835 748 Intergovernmental revenue 74 -------------------------------- 700 498 531 161 976 821 481 458 008 603 811 From State government 63 -------------------------------- 591 454 590 155 725 797 384 411 084 590 177 Education – ------------------------------------------ 5 022 2 959 9 770 19 817 28 944 Highways 6 ------------------------------------------ 098 55 373 19 951 17 253 11 969 15 929 Public welfare 40 -------------------------------------- 478 216 054 69 947 497 289 249 691 408 264 Health and hospitals 7 -------------------------------- 542 7 828 1 446 154 995 56 143 45 399 Housing and community development – ---------------- –––– – General local government support 4 -------------------- 881 141 172 43 264 66 256 37 174 50 146 Other and unallocable 4 ------------------------------ 592 29 141 18 158 51 821 36 290 41 495 From Federal Government 5 ----------------------------- 736 26 253 2 979 5 741 13 315 6 542 From local governments 5 ------------------------------- 373 17 688 3 272 18 356 33 609 7 092

General revenue from own sources 231 ------------------------ 362 603 265 349 478 496 281 410 742 231 937 Taxes 156 ------------------------------------------------ 019 285 626 171 166 311 397 258 249 118 147 Property 47 ------------------------------------------- 152 275 648 167 243 289 617 234 758 100 296 General sales 51 -------------------------------------- 717 – – 13 054 7 765 8 257 Selective sales 18 ------------------------------------- 016 – – 923 1 851 2 369 Alcoholic beverages 8 ------------------------------ 886 –––– – Motor fuels 3 -------------------------------------- 909 –––– – Public utilities 487 ------------------------------------ – – 923 1 224 1 944 Tobacco products 2 -------------------------------- 554 –––– – Other 2 ------------------------------------------- 180 – – – 627 425 Income taxes – -------------------------------------- –––– – Motor vehicle licenses 1 ------------------------------ 845 2 783 – – – – Other 37 --------------------------------------------- 289 7 195 3 923 7 803 13 875 7 225

Charges and miscellaneous general revenue 75 ------------- 343 317 639 178 312 184 884 152 493 113 790 Current charges 58 ------------------------------------ 891 182 151 72 681 95 222 77 438 61 177 Education – --------------------------------------- 631 – 122 203 111 School lunch sales (gross) – --------------------- –––8 – Other local school charges – --------------------- 631 – 122 195 111 Higher education – ------------------------------ –––– – Highway 6 ---------------------------------------- 35 243 1 631 105 519 Hospital 15 ----------------------------------------- 187 116 506 25 365 28 888 14 210 43 699 Sewerage 27 --------------------------------------- 893 – 30 705 – 1 652 181 Solid waste management 6 ------------------------- 125 3 662 2 493 – – 1 857 Parks and recreation – ----------------------------- 1 628 673 14 327 25 412 Housing and community development 8 -------------- 981 – – 992 – Airport – ------------------------------------------ – – –2 182 – Water transport and terminal – ---------------------- –––– – Parking facility 150 ----------------------------------- – –1 020 – 158 Miscellaneous commercial activity – ----------------- – – – 14 011 – Other 9 ------------------------------------------- 522 58 708 13 202 49 234 44 058 14 240

Special assessments 110 -------------------------------- 3 076 1 216 22 248 3 594 1 767

Sale of property – ------------------------------------ – 2 330 4 656 580 –

Housing and community development – -------------- –––– –

Other – ------------------------------------------- – 2 330 4 656 580 –

Interest earnings 12 ----------------------------------- 862 117 422 87 803 42 937 48 033 17 587

Fines and forfeits – ----------------------------------- 6 444 3 829 14 380 7 178 5 788

Other and unallocable 3 ------------------------------ 480 8 546 10 453 5 441 15 670 27 471

Utility and liquor store revenue – ------------------------------- – – – – 157

Employee-retirement revenue1 ------------------------------- 26 675 – – 115 546 82 970 74 653

Expenditure 319 --------------------------------------- 038 1 172 742 549 544 1 359 194 883 782 836 914

General expenditure 313 ---------------------------------------- 305 1 172 742 549 544 1 301 323 835 008 806 170

Intergovernmental expenditure 27 ---------------------------- 514 137 537 42 801 75 601 25 232 43 320

Direct general expenditure 285 -------------------------------- 791 1 035 205 506 743 1 225 722 809 776 762 850

Current operation 238 ------------------------------------- 124 813 967 339 820 847 853 604 270 425 248

Capital outlay 40 ----------------------------------------- 737 113 751 62 721 53 765 51 576 33 961

Construction 22 --------------------------------------- 736 90 142 37 703 39 027 36 308 21 270

Land and existing structures 549 ------------------------- 4 492 9 986 799 5 839 324

Equipment 17 ----------------------------------------- 452 19 117 15 032 13 939 9 429 12 367

Assistance and subsidies – ------------------------------ – – 289 955 119 769 290 897

Interest on general debt 6 ------------------------------- 930 107 487 104 202 34 149 34 161 12 744

General expenditure by function:

Education services:

Education2 ----------------------------------------- 1 074 9 650 4 187 11 665 35 728 41 622

Elementary and secondary education 1 -------------- 074 9 650 4 187 11 665 35 728 41 622

Higher education – --------------------------------- –––– –

Libraries – ------------------------------------------- 5 642 5 922 13 887 10 824 8 605

Social services and income maintenance: Public welfare 33 -------------------------------------- 088 325 529 111 311 474 252 262 685 394 050 Categorical cash assistance – ----------------------- – – 244 744 102 062 288 325 Other cash assistance – ---------------------------- – – 45 211 17 707 2 572 Vendor paymentsmmedical 19 ----------------------- 802 174 543 60 042 – 24 322 18 020 Vendor paymentsmother – ------------------------- 88 – – 77 – Welfare institutions 13 ------------------------------- 286 – 4 592 – – – Other – ------------------------------------------- 107 769 46 677 140 414 103 411 51 548 Hospitals 50 ------------------------------------------ 246 172 349 52 727 207 830 81 817 97 437 Own hospitals 50 ----------------------------------- 246 167 430 52 727 187 700 72 879 97 437 Other hospitals – ---------------------------------- 4 919 – 20 130 8 938 – Health 53 --------------------------------------------- 966 75 293 14 896 118 598 63 031 62 735

Transportation:

Highways 29 ------------------------------------------ 637 66 998 27 574 37 492 37 035 23 576 Air transportation – ----------------------------------- – 2 435 – 1 796 –

Water transport and terminals – ------------------------ –––– –

Parking facilities 157 ------------------------------------ – – 852 – –

Transit subsidies 3 ----------------------------------- 049 – 703 – – –

110 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Arizona California

Alabamam

Jefferson Maricopa Pima Alameda Contra Costa Fresno

12345 6

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 15 ----------------------------------- 628 39 826 28 501 26 456 35 010 24 820 Fire protection – ------------------------------------- 335 – 11 663 44 390 72 Correction 13 ----------------------------------------- 662 105 339 32 520 101 592 55 989 46 009 Protective inspection and regulation 1 ------------------ 388 655 2 066 1 611 3 634 –

Environment and housing:

Sewerage 31 ------------------------------------------ 373 34 27 481 – 4 172 561 Capital outlay 15 ------------------------------------ 881 – 6 379 – 862 258 Solid waste management 4 ---------------------------- 965 5 183 2 955 – 2 940 1 382 Parks and recreation 15 -------------------------------- 152 16 792 9 819 14 486 1 338 1 308 Housing and community development 2 ---------------- 641 15 654 2 191 3 755 15 481 4 247 Natural resources – ----------------------------------- 46 789 19 658 49 506 11 334 3 785

Governmental administration: Financial administration 14 ----------------------------- 464 30 498 14 740 24 469 14 797 14 576 Judicial and legal 9 ----------------------------------- 520 108 847 45 341 126 936 64 709 44 040 General public buildings – ----------------------------- – 12 932 898 2 898 6 873 Other governmental administration 4 ------------------- 504 13 243 7 290 14 115 4 522 2 722

Interest on general debt 6 ------------------------------- 930 107 487 104 202 34 149 34 161 12 744 General expenditure, n.e.c. 21 ----------------------------- 861 26 599 20 093 27 111 46 717 15 006

Utility and liquor store expenditure – ---------------------------- – – – – 559 Employee retirement expenditure3 ---------------------------- 5 733 – – 57 871 48 774 30 185

ExhibitmTotal expenditure for salaries and wages 102 -------------- 171 350 927 145 754 424 654 312 616 237 106

Debt outstanding 199 ---------------------------------- 108 1 300 308 1 153 129 574 070 832 380 79 997

Long-term debt outstanding 199 ---------------------------------- 108 1 300 308 1 151 424 553 432 605 505 79 997 General debt 199 -------------------------------------------- 108 1 300 308 1 151 424 553 432 605 505 78 920 Education – -------------------------------------------- – – –4 260 – Public debt for private purposes – ------------------------ 1 115 600 796 999 204 919 288 192 70 855 Other and unallocable 199 --------------------------------- 108 184 708 354 425 348 513 313 053 8 065

Utility debt ---------------------------------------------- – – – – –1 077 Water supply systems – --------------------------------- – – – –1 077 Electric power systems – -------------------------------- –––– – Gas supply systems – ----------------------------------- –––– – Transit systems – --------------------------------------- –––– – Short-term debt outstanding – --------------------------------- – 1 705 20 638 226 875 –

Long-term debt issued 38 -------------------------------------- 755 123 900 669 955 145 062 195 384 – Full faith and credit 38 -------------------------------------- 755 68 500 56 160 – – – General purpose 38 -------------------------------------- 755 68 500 56 160 – – –

Utility ------------------------------------------------ – –––– –

Nonguaranteed – ------------------------------------------ 55 400 613 795 145 062 195 384 –

General purpose – -------------------------------------- 55 400 613 795 145 062 195 384 –

Utility ------------------------------------------------ – –––– –

Long-term debt retired 5 -------------------------------------- 425 160 092 869 831 13 382 73 905 11 096

General purpose 5 ----------------------------------------- 425 160 092 869 831 13 382 73 905 10 945

Utility --------------------------------------------------- – – – – – 151

Total borrowing 38 -------------------------------------------- 755 55 400 576 559 165 700 319 959 –

Total debt redemption 5 --------------------------------------- 425 91 592 790 086 13 382 44 939 11 096

Refunding issues of long-term debt – --------------------------- 68 500 93 640 – 37 300 –

Long-term debt refunded – ------------------------------------ 68 500 79 745 – 28 966 –

Net long-term debt outstanding 175 ------------------------------ 536 157 630 288 549 299 356 307 518 6 938

Cash and security holdings 346 ------------------------ 767 1 285 599 953 389 1 625 839 1 502 307 789 892

Employee retirement 195 ---------------------------------------- 290 – – 956 210 754 112 621 469

Other ----------------------------------------------------- 151 477 1 285 599 953 389 669 629 748 195 168 423

By purpose:

Offsets to debt 23 ---------------------------------------- 572 1 142 678 862 875 254 076 297 987 73 059

Bond funds 50 ------------------------------------------- 209 9 521 26 784 134 422 148 243 –

Other 77 ------------------------------------------------ 696 133 400 63 730 281 131 301 965 95 364

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 111
TIPSII [UPF] L9COMR GOVTS 68137212 11/ 07/ 95 3:47 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon.

Kern Los Angeles Orange Riverside Sacramento San Bernardino San Diego

7 8 9 10 11 12 13

Population, 1990 543 ------------------------------------------ 477 8 863 164 2 410 556 1 170 413 1 041 219 1 418 380 2 498 016

Revenue 805 ----------------------------------------- 735 12 010 371 2 213 869 1 261 484 1 490 215 1 721 068 2 126 459

General revenue 745 ------------------------------------------ 182 10 639 193 2 012 752 1 261 196 1 399 162 1 624 597 2 029 814 Intergovernmental revenue 440 ------------------------------ 763 6 798 758 907 549 722 952 683 141 1 034 912 1 338 349 From State government 417 ------------------------------ 033 6 387 523 821 875 663 839 667 727 943 197 1 230 647 Education 24 ---------------------------------------- 755 234 919 24 934 36 982 29 814 41 875 41 267 Highways 13 ----------------------------------------- 565 106 406 39 550 20 696 19 998 22 846 36 559 Public welfare 225 ------------------------------------- 068 4 150 987 379 112 402 647 425 399 635 304 803 911 Health and hospitals 67 ------------------------------- 308 971 920 146 850 60 625 82 554 118 543 162 817 Housing and community development – --------------- 1 999 – – 6 882 – 17 General local government support 37 ------------------ 530 425 988 109 368 66 661 56 851 60 897 100 464 Other and unallocable 48 ----------------------------- 807 495 304 122 061 76 228 46 229 63 732 85 612 From Federal Government 4 ---------------------------- 081 174 045 28 052 8 542 11 522 35 436 47 907 From local governments 19 ------------------------------ 649 237 190 57 622 50 571 3 892 56 279 59 795

General revenue from own sources 304 ---------------------- 419 3 840 435 1 105 203 538 244 716 021 589 685 691 465 Taxes 178 ---------------------------------------------- 103 2 807 125 542 876 289 941 350 583 291 598 442 080 Property 149 ------------------------------------------ 247 2 666 153 511 925 249 475 226 180 259 147 397 606 General sales 18 ------------------------------------- 442 35 790 11 710 19 741 87 392 15 019 9 971 Selective sales 3 ------------------------------------ 564 48 313 2 717 4 050 13 566 4 452 3 903 Alcoholic beverages – ---------------------------- ––––– – Motor fuels – ------------------------------------ ––––– – Public utilities 2 ---------------------------------- 704 42 785 1 818 3 094 9 296 3 411 2 141 Tobacco products – ------------------------------ ––––– – Other 860 ----------------------------------------- 5 528 899 956 4 270 1 041 1 762 Income taxes – ------------------------------------- ––––– – Motor vehicle licenses – ----------------------------- ––––– – Other 6 -------------------------------------------- 850 56 869 16 524 16 675 23 445 12 980 30 600

Charges and miscellaneous general revenue 126 ------------ 316 1 033 310 562 327 248 303 365 438 298 087 249 385 Current charges 90 ----------------------------------- 705 503 675 231 545 110 514 213 187 154 469 159 996 Education 188 -------------------------------------- 159 1 645 356 14 1 793 97 School lunch sales (gross) – -------------------- – – 312 – – – Other local school charges 188 ------------------- 159 1 645 44 14 1 793 97 Higher education – ----------------------------- ––––– – Highway 246 --------------------------------------- 6 563 7 556 6 631 8 203 1 054 1 034 Hospital 50 --------------------------------------- 713 94 350 – 18 719 – 37 277 – Sewerage 2 -------------------------------------- 013 14 883 – – 67 937 3 055 11 402 Solid waste management 14 ------------------------ 564 18 048 80 453 27 943 34 900 49 275 39 570 Parks and recreation 1 ---------------------------- 689 54 475 11 176 725 7 970 6 384 1 159 Housing and community development – ------------ 11 413 – 6 059 12 208 – – Airport 1 ----------------------------------------- 681 2 266 53 371 626 30 902 1 818 3 345 Water transport and terminal – --------------------- ––––– – Parking facility – ---------------------------------- 19 098 601 – 1 925 – – Miscellaneous commercial activity – ---------------- ––––– – Other 19 ----------------------------------------- 611 282 420 76 743 49 455 49 128 53 813 103 389

Special assessments 2 ------------------------------ 597 127 595 13 835 19 110 27 905 11 953 5 960

Sale of property 41 ----------------------------------- 5 528 243 165 492 1 718 855

Housing and community development – ------------ ––––– –

Other 41 ----------------------------------------- 5 528 243 165 492 1 718 855

Interest earnings 13 ---------------------------------- 411 220 882 246 385 96 988 95 360 87 066 38 910

Fines and forfeits 5 --------------------------------- 486 105 377 26 597 6 045 12 228 7 107 18 914

Other and unallocable 14 ----------------------------- 076 70 253 43 722 15 481 16 266 35 774 24 750

Utility and liquor store revenue – ----------------------------- 18 097 – 288 3 024 4 312 1 116

Employee-retirement revenue1 ------------------------------ 60 553 1 353 081 201 117 – 88 029 92 159 95 529

Expenditure 734 -------------------------------------- 299 11 025 431 2 230 541 1 254 510 1 428 872 1 696 628 2 067 066

General expenditure 702 --------------------------------------- 427 10 420 126 2 167 565 1 254 199 1 379 660 1 633 473 1 994 029

Intergovernmental expenditure 13 --------------------------- 419 573 368 71 220 36 285 24 623 58 358 21 353

Direct general expenditure 689 ------------------------------- 008 9 846 758 2 096 345 1 217 914 1 355 037 1 575 115 1 972 676

Current operation 495 ------------------------------------ 222 6 500 214 1 206 270 836 575 745 302 930 082 1 310 712

Capital outlay 38 ---------------------------------------- 960 554 977 451 592 81 419 122 528 157 912 115 082

Construction 15 -------------------------------------- 604 298 059 285 527 60 772 97 405 67 858 83 438

Land and existing structures 145 ------------------------ 58 081 136 533 9 275 3 545 49 571 13 761

Equipment 23 ---------------------------------------- 211 198 837 29 532 11 372 21 578 40 483 17 883

Assistance and subsidies 138 ----------------------------- 978 2 521 342 249 438 201 307 401 290 408 070 515 897

Interest on general debt 15 ------------------------------ 848 270 225 189 045 98 613 85 917 79 051 30 985

General expenditure by function:

Education services:

Education2 --------------------------------------- 41 361 312 169 70 192 70 593 40 028 60 383 76 409

Elementary and secondary education 41 ------------- 361 312 169 70 192 70 593 40 028 60 383 76 409

Higher education – ------------------------------- ––––– –

Libraries 6 ------------------------------------------ 951 60 857 22 164 9 042 10 623 9 153 8 880

Social services and income maintenance: Public welfare 196 ------------------------------------- 534 3 748 589 463 641 307 070 518 426 596 106 827 774 Categorical cash assistance 136 --------------------- 661 2 214 672 224 881 201 029 401 290 406 355 493 835 Other cash assistance 2 -------------------------- 317 306 670 24 557 278 – 1 715 22 062 Vendor paymentsmmedical – ---------------------- – 31 114 863 9 892 3 600 – Vendor paymentsmother – ------------------------ ––––– – Welfare institutions – ----------------------------- – 7 690 – – – – Other 57 ----------------------------------------- 556 729 634 175 399 104 900 107 244 141 873 311 877 Hospitals 93 ----------------------------------------- 695 1 367 335 – 141 884 285 178 915 3 728 Own hospitals 93 ---------------------------------- 695 1 362 487 – 133 066 – 173 327 – Other hospitals – --------------------------------- 4 848 – 8 818 285 5 588 3 728 Health 43 ------------------------------------------- 379 808 233 188 454 76 953 101 942 116 326 251 499

Transportation:

Highways 22 ----------------------------------------- 505 182 625 88 758 50 395 90 415 30 539 57 338 Air transportation 3 ---------------------------------- 006 2 097 19 115 2 105 29 270 9 891 3 196

Water transport and terminals – ---------------------- ––––– –

Parking facilities – ----------------------------------- 6 837 848 – 2 207 3 –

Transit subsidies 824 ---------------------------------- 12 636 21 986 – 67 – –

112 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMR GOVTS 68137212 11/ 07/ 95 3:47 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon.

Kern Los Angeles Orange Riverside Sacramento San Bernardino San Diego

7 8 9 10 11 12 13

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 29 ---------------------------------- 671 726 980 126 434 78 512 48 469 84 190 69 446 Fire protection 35 ------------------------------------ 682 248 270 64 596 14 796 927 27 738 400 Correction 43 ---------------------------------------- 614 604 094 133 364 97 652 90 659 85 155 127 204 Protective inspection and regulation 4 ----------------- 779 3 129 11 358 11 229 9 164 887 10 354

Environment and housing:

Sewerage 2 ---------------------------------------- 109 19 155 – – 67 715 2 581 17 611 Capital outlay 635 ---------------------------------- 2 858 – – 18 555 450 16 117 Solid waste management 14 -------------------------- 247 13 174 64 586 22 964 31 993 79 408 45 440 Parks and recreation 8 ------------------------------ 988 155 392 88 609 11 109 23 363 14 347 13 487 Housing and community development 7 --------------- 559 133 382 13 844 17 123 49 501 9 561 43 797 Natural resources 3 --------------------------------- 710 252 428 119 378 64 421 13 117 26 963 7 221

Governmental administration: Financial administration 12 ---------------------------- 210 169 247 40 865 20 035 25 727 21 517 59 821 Judicial and legal 46 ---------------------------------- 557 877 859 190 128 96 455 112 885 84 759 219 887 General public buildings 12 ---------------------------- 810 77 896 30 954 13 283 1 648 7 815 2 734 Other governmental administration 11 ------------------ 189 52 795 20 858 19 838 20 120 13 901 31 399

Interest on general debt 15 ------------------------------ 848 270 225 189 045 98 613 85 917 79 051 30 985 General expenditure, n.e.c. 45 --------------------------- 199 314 722 198 388 30 127 5 192 94 284 85 419

Utility and liquor store expenditure – -------------------------- 25 054 – 311 3 534 6 707 10 874 Employee retirement expenditure3--------------------------- 31 872 580 251 62 976 – 45 678 56 448 62 163

ExhibitmTotal expenditure for salaries and wages 245 ------------ 853 3 241 118 639 436 408 290 397 014 460 921 551 680

Debt outstanding 168 -------------------------------- 017 4 350 835 3 386 773 978 422 1 411 301 1 229 440 270 101

Long-term debt outstanding 168 -------------------------------- 017 3 050 835 2 486 049 958 690 1 231 301 1 114 440 270 101 General debt 168 ------------------------------------------- 017 3 047 734 2 486 049 958 690 1 231 301 1 088 075 270 101 Education – ------------------------------------------- ––––– – Public debt for private purposes 9 ----------------------- 301 860 647 1 262 570 48 034 471 678 405 657 70 482 Other and unallocable 158 -------------------------------- 716 2 187 087 1 223 479 910 656 759 623 682 418 199 619

Utility debt – --------------------------------------------- 3 101 – – – 26 365 – Water supply systems – -------------------------------- 3 101 – – – 26 365 – Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- ––––– – Short-term debt outstanding – -------------------------------- 1 300 000 900 724 19 732 180 000 115 000 –

Long-term debt issued 13 ------------------------------------- 365 745 547 334 182 30 810 84 107 329 786 38 045 Full faith and credit – ------------------------------------- – – 30 415 15 874 – – General purpose – ------------------------------------- – – 30 415 15 874 – –

Utility – ----------------------------------------------- ––––– –

Nonguaranteed 13 ----------------------------------------- 365 745 547 334 182 395 68 233 329 786 38 045

General purpose 13 ------------------------------------- 365 745 547 334 182 395 68 233 329 786 38 045

Utility – ----------------------------------------------- ––––– –

Long-term debt retired 6 ------------------------------------- 254 345 277 176 866 79 950 88 553 86 553 46 303

General purpose 6 --------------------------------------- 254 344 720 176 866 79 950 88 553 85 918 46 303

Utility-------------------------------------------------- – 557 – – – 635 –

Total borrowing 13 ------------------------------------------- 365 876 816 603 569 30 810 103 632 346 066 38 045

Total debt redemption 6 ------------------------------------- 254 253 092 115 205 79 978 69 948 72 833 46 303

Refunding issues of long-term debt – ------------------------- 68 731 61 661 – 20 475 13 720 –

Long-term debt refunded – ----------------------------------- 92 185 61 661 – 18 605 13 720 –

Net long-term debt outstanding 158 ----------------------------- 716 2 171 391 1 125 511 166 814 735 817 701 391 163 024

Cash and security holdings 667 ----------------------- 199 14 278 466 4 486 358 1 137 736 2 171 867 2 048 304 1 312 605

Employee retirement 440 -------------------------------------- 354 11 183 966 1 404 861 – 913 542 1 028 595 994 764

Other 226 ---------------------------------------------------- 845 3 094 500 3 081 497 1 137 736 1 258 325 1 019 709 317 841

By purpose:

Offsets to debt 9 -------------------------------------- 301 879 444 1 360 538 791 876 495 484 413 049 107 077

Bond funds 36 ----------------------------------------- 384 198 016 259 463 189 158 75 212 275 699 –

Other 181 ----------------------------------------------- 160 2 017 040 1 461 496 156 702 687 629 330 961 210 764

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 113
TIPSII [UPF] L9COMR GOVTS 68137212 11/ 07/ 95 3:47 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon. Florida

San Mateo Santa Clara Ventura Broward

Metropolitan

Dade Hillsborough Orange

14 15 16 17 18 19 20

Population, 1990 649 ------------------------------------------ 623 1 497 577 669 016 1 255 488 1 937 094 834 054 677 491

Revenue 575 ----------------------------------------- 019 1 689 065 714 891 919 250 3 061 089 1 025 000 680 892

General revenue 517 ------------------------------------------ 780 1 663 145 607 502 888 184 2 913 175 958 002 668 511 Intergovernmental revenue 245 ------------------------------ 214 914 516 269 917 136 177 441 836 212 995 102 525 From State government 234 ------------------------------ 630 845 719 235 050 101 542 252 976 151 371 85 253 Education 23 ---------------------------------------- 656 36 760 16 694 – – – – Highways 10 ----------------------------------------- 708 24 221 14 429 6 191 33 845 25 231 9 867 Public welfare 95 ------------------------------------- 365 546 458 106 817 78 11 422 62 000 1 451 Health and hospitals 36 ------------------------------- 509 50 713 43 936 18 273 282 2 131 1 257 Housing and community development – --------------- ––––– – General local government support 28 ------------------ 404 92 173 28 206 49 301 178 258 52 412 62 486 Other and unallocable 39 ----------------------------- 988 95 394 24 968 27 699 29 169 9 597 10 192 From Federal Government 2 ---------------------------- 523 42 378 7 115 32 290 187 771 29 556 14 216 From local governments 8 ------------------------------ 061 26 419 27 752 2 345 1 089 32 068 3 056

General revenue from own sources 272 ---------------------- 566 748 629 337 585 752 007 2 471 339 745 007 565 986 Taxes 174 ---------------------------------------------- 063 497 982 205 217 361 534 884 225 298 126 307 525 Property 154 ------------------------------------------ 188 392 296 190 937 311 018 681 966 263 893 236 054 General sales 13 ------------------------------------- 802 88 644 4 813 – – – – Selective sales 1 ------------------------------------ 463 1 169 1 152 32 523 161 602 23 541 60 044 Alcoholic beverages – ---------------------------- ––––– – Motor fuels – ------------------------------------ – – 20 984 34 844 4 428 15 130 Public utilities 348 ---------------------------------- 982 1 097 908 112 918 12 993 2 116 Tobacco products – ------------------------------ ––––– – Other 1 ----------------------------------------- 115 187 55 10 631 13 840 6 120 42 798 Income taxes – ------------------------------------- ––––– – Motor vehicle licenses – ----------------------------- – –5 237 7 901 3 934 3 319 Other 4 -------------------------------------------- 610 15 873 8 315 12 756 32 756 6 758 8 108

Charges and miscellaneous general revenue 98 ------------ 503 250 647 132 368 390 473 1 587 114 446 881 258 461 Current charges 67 ----------------------------------- 640 141 850 90 092 174 337 1 234 404 310 997 99 070 Education 1 -------------------------------------- 3 588 143 – – – – School lunch sales (gross) – -------------------- 8–––– – Other local school charges 1 ------------------- 3 580 143 – – – – Higher education – ----------------------------- ––––– – Highway 1 --------------------------------------- 261 – –1 676 4 582 8 125 468 Hospital 39 --------------------------------------- 456 93 379 63 852 – 539 984 207 268 – Sewerage 2 -------------------------------------- 844 6 802 1 686 34 717 79 040 – 41 035 Solid waste management 2 ------------------------ 090 265 404 6 833 161 029 9 798 29 063 Parks and recreation 1 ---------------------------- 848 1 983 1 162 8 037 21 055 1 813 8 829 Housing and community development – ------------ – –2 441 11 379 – – Airport 1 ----------------------------------------- 040 1 480 2 284 58 271 310 348 58 033 – Water transport and terminal – --------------------- – 4 293 – 35 560 11 400 – Parking facility – ---------------------------------- – – –1 320 160 – Miscellaneous commercial activity – ---------------- ––––– –

Other 19 ----------------------------------------- 100 34 353 16 268 62 362 70 107 14 400 19 675

Special assessments 15 ------------------------------ – 785 40 657 49 884 15 232 23 281

Sale of property – ----------------------------------- 1 050 9 – – 5 789 –

Housing and community development – ------------ ––––– –

Other – ----------------------------------------- 1 050 9 – – 5 789 –

Interest earnings 15 ---------------------------------- 129 49 738 14 637 151 889 249 077 101 823 122 781

Fines and forfeits 4 --------------------------------- 673 12 948 8 087 10 967 38 912 3 824 9 827

Other and unallocable 11 ----------------------------- 046 45 061 18 758 12 623 14 837 9 216 3 502

Utility and liquor store revenue 1 ----------------------------- 394 19 484 8 076 31 066 147 914 66 998 12 381

Employee-retirement revenue1 ------------------------------ 55 845 6 436 99 313 – – – –

Expenditure 561 -------------------------------------- 551 1 776 080 618 810 1 054 388 2 996 708 1 126 664 677 163

General expenditure 529 --------------------------------------- 023 1 556 693 578 909 954 502 2 692 830 1 005 139 653 898

Intergovernmental expenditure 17 --------------------------- 947 71 398 4 787 24 291 12 655 23 985 12 768

Direct general expenditure 511 ------------------------------- 076 1 485 295 574 122 930 211 2 680 175 981 154 641 130

Current operation 403 ------------------------------------ 289 1 173 382 438 397 514 784 2 030 052 677 891 405 823

Capital outlay 51 ---------------------------------------- 621 79 558 44 589 244 737 345 150 174 759 114 606

Construction 44 -------------------------------------- 710 60 649 28 668 161 976 246 819 128 296 97 133

Land and existing structures 934 ------------------------ 3 165 1 857 54 737 19 814 28 461 780

Equipment 5 ---------------------------------------- 977 15 744 14 064 28 024 78 517 18 002 16 693

Assistance and subsidies 51 ----------------------------- 134 208 738 78 074 – – – –

Interest on general debt 5 ------------------------------ 032 23 617 13 062 170 690 304 973 128 504 120 701

General expenditure by function:

Education services:

Education2 --------------------------------------- 47 711 90 838 27 412 – – 301 –

Elementary and secondary education 47 ------------- 711 90 838 27 412 – – 301 –

Higher education – ------------------------------- ––––– –

Libraries 8 ------------------------------------------ 134 15 355 9 369 26 015 30 855 11 616 10 853

Social services and income maintenance: Public welfare 93 ------------------------------------- 504 504 729 107 812 17 041 33 175 39 556 23 700 Categorical cash assistance 48 --------------------- 375 188 573 76 312 – – – – Other cash assistance 2 -------------------------- 759 20 165 1 762 – – – – Vendor paymentsmmedical – ---------------------- 57 061 4 736 – – – 7 783 Vendor paymentsmother – ------------------------ – – –4 632 – – Welfare institutions – ----------------------------- – – – 19 078 – 3 898 Other 42 ----------------------------------------- 370 175 188 25 002 12 775 9 465 39 556 12 019 Hospitals 74 ----------------------------------------- 914 205 489 66 871 – 534 250 250 979 – Own hospitals 63 ---------------------------------- 358 199 407 63 492 – 534 250 250 979 – Other hospitals 11 --------------------------------- 556 6 082 3 379 – – – – Health 60 ------------------------------------------- 960 153 629 60 665 6 827 10 838 4 205 2 675

Transportation:

Highways 18 ----------------------------------------- 713 35 795 21 805 59 638 66 223 75 595 69 171

Air transportation 1 ---------------------------------- 397 1 376 2 471 71 902 315 738 109 847 –

Water transport and terminals – ---------------------- – 673 – 86 901 14 593 –

Parking facilities – ----------------------------------- – –6 736 – – –

Transit subsidies – ---------------------------------- – –1 369 – – 5 054

114 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMR GOVTS 68137212 11/ 07/ 95 3:47 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

TSF:GOVTS*92. 11/ 07/ 95 15:47:24 UTF:GOVTS*93. 11/ 07/ 95 15:47:24 META:GOVTS*96. 11/ 07/ 95 15:47:45

Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

CaliforniamCon. Florida

San Mateo Santa Clara Ventura Broward

Metropolitan

Dade Hillsborough Orange

14 15 16 17 18 19 20

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 21 ---------------------------------- 391 35 006 34 942 102 390 237 767 67 194 61 402 Fire protection 3 ------------------------------------ 881 22 533 39 011 12 638 99 176 18 756 46 001 Correction 68 ---------------------------------------- 003 144 871 38 351 84 257 150 397 49 288 89 424 Protective inspection and regulation – ----------------- 2 025 2 125 6 458 16 381 5 924 5 262

Environment and housing:

Sewerage 2 ---------------------------------------- 696 8 388 3 893 55 602 136 364 – 38 290 Capital outlay – ---------------------------------- 1 890 1 979 34 607 56 689 – 13 360 Solid waste management 2 -------------------------- 705 282 1 179 46 666 148 805 26 549 36 718 Parks and recreation 8 ------------------------------ 879 22 721 3 132 48 522 71 125 29 613 29 150 Housing and community development 1 --------------- 827 3 502 2 170 15 567 95 576 10 033 6 187 Natural resources 3 --------------------------------- 755 1 673 17 381 17 746 3 737 11 417 1 889

Governmental administration: Financial administration 15 ---------------------------- 924 37 435 12 446 42 007 37 881 39 003 26 268 Judicial and legal 52 ---------------------------------- 588 138 391 55 244 50 813 106 897 42 171 23 549 General public buildings 2 ---------------------------- 985 38 972 11 664 41 968 2 446 5 417 17 418 Other governmental administration 8 ------------------ 421 20 137 13 437 9 697 14 591 14 801 19 297

Interest on general debt 5 ------------------------------ 032 23 617 13 062 170 690 304 973 128 504 120 701 General expenditure, n.e.c. 25 --------------------------- 603 49 929 33 794 59 953 188 734 49 777 20 889

Utility and liquor store expenditure 2 -------------------------- 318 217 632 7 970 99 886 303 878 121 525 23 265 Employee retirement expenditure3--------------------------- 30 210 1 755 31 931 – – – –

ExhibitmTotal expenditure for salaries and wages 213 ------------ 462 680 206 263 035 284 425 997 000 307 195 189 512

Debt outstanding 134 -------------------------------- 429 558 259 194 874 2 439 025 4 836 857 2 076 359 1 838 477

Long-term debt outstanding 134 -------------------------------- 429 483 259 144 874 2 439 025 4 829 467 2 076 359 1 823 477 General debt 134 ------------------------------------------- 429 420 590 141 018 2 236 242 4 454 432 1 596 611 1 735 667 Education – ------------------------------------------- ––––– – Public debt for private purposes 39 ----------------------- 905 50 905 1 055 1 361 886 2 069 240 596 257 1 242 206 Other and unallocable 94 -------------------------------- 524 369 685 139 963 874 356 2 385 192 1 000 354 493 461

Utility debt – --------------------------------------------- 62 669 3 856 202 783 375 035 479 748 87 810 Water supply systems – -------------------------------- – 3 856 202 783 375 035 479 748 87 810 Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- 62 669 – – – – – Short-term debt outstanding – -------------------------------- 75 000 50 000 – 7 390 – 15 000

Long-term debt issued 59 ------------------------------------- 492 114 863 – 222 035 390 917 347 434 169 855 Full faith and credit – ------------------------------------- – – – – 65 959 –

General purpose – ------------------------------------- ––––– –

Utility – ----------------------------------------------- – – – – 65 959 –

Nonguaranteed 59 ----------------------------------------- 492 114 863 – 222 035 390 917 281 475 169 855

General purpose 59 ------------------------------------- 492 82 115 – 145 510 390 917 11 000 169 855

Utility – ----------------------------------------------- 32 748 – 76 525 – 270 475 –

Long-term debt retired 3 ------------------------------------- 399 48 579 13 022 98 678 203 094 356 185 75 902

General purpose 3 --------------------------------------- 399 48 553 12 680 97 345 187 453 50 880 74 082

Utility-------------------------------------------------- – 26 342 1 333 15 641 305 305 1 820

Total borrowing 59 ------------------------------------------- 492 149 863 – 222 035 359 210 11 000 184 855

Total debt redemption 3 ------------------------------------- 399 48 579 13 022 98 678 171 428 59 305 75 902

Refunding issues of long-term debt – ------------------------- – – – 31 707 336 434 –

Long-term debt refunded – ----------------------------------- – – – 31 707 296 880 –

Net long-term debt outstanding 83 ----------------------------- 463 394 876 90 257 973 261 2 402 185 1 077 658 449 189

Cash and security holdings 794 ----------------------- 443 637 429 858 438 1 973 183 3 369 370 1 372 684 1 677 848

Employee retirement 585 -------------------------------------- 696 70 916 682 958 – – – –

Other 208 ---------------------------------------------------- 747 566 513 175 480 1 973 183 3 369 370 1 372 684 1 677 848

By purpose:

Offsets to debt 50 -------------------------------------- 966 88 383 54 617 1 465 764 2 427 282 998 701 1 374 288

Bond funds 88 ----------------------------------------- 224 184 187 8 285 294 622 395 897 125 262 37 572

Other 69 ----------------------------------------------- 557 293 943 112 578 212 797 546 191 248 721 265 988

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 115
TIPSII [UPF] L9COMS GOVTS 68137212 11/ 07/ 95 3:48 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousanads. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

FloridamCon. Georgia Illinois

Palm Beach Pinellas De Kalb Fulton Cook Du Page

Kentuckym

Jefferson

21 22 23 24 25 26 27

Population, 1990 863 ------------------------------------------ 518 851 659 545 837 648 951 5 105 067 781 666 664 937

Revenue 718 ----------------------------------------- 941 544 698 472 895 681 215 1 614 351 255 717 376 181

General revenue 697 ------------------------------------------ 350 506 135 415 802 643 129 1 437 921 254 184 376 181 Intergovernmental revenue 84 ------------------------------ 359 67 561 33 171 43 055 273 670 44 366 82 450 From State government 67 ------------------------------ 081 52 895 23 191 34 990 255 331 35 500 43 350 Education – ---------------------------------------- ––––– – Highways 8 ----------------------------------------- 256 12 185 639 – 70 749 9 120 2 077 Public welfare 5 ------------------------------------- 301 – –2 715 95 287 9 770 154 Health and hospitals 18 ------------------------------- 45 18 332 22 475 – 5 849 5 918 Housing and community development 343 --------------- – – – – – 205 General local government support 46 ------------------ 878 33 956 – 1 047 37 987 8 878 – Other and unallocable 6 ----------------------------- 285 6 709 4 220 8 753 51 308 1 883 34 996 From Federal Government 9 ---------------------------- 885 7 117 5 646 5 403 15 251 7 844 37 232 From local governments 7 ------------------------------ 393 7 549 4 334 2 662 3 088 1 022 1 868

General revenue from own sources 612 ---------------------- 991 438 574 382 631 600 074 1 164 251 209 818 293 731 Taxes 342 ---------------------------------------------- 535 263 039 278 686 504 320 877 758 133 179 124 032 Property 268 ------------------------------------------ 038 190 690 182 243 289 687 696 740 91 016 47 852 General sales – ------------------------------------- 38 525 62 756 195 523 4 546 23 916 – Selective sales 60 ------------------------------------ 625 26 654 20 010 7 996 166 778 14 766 13 227 Alcoholic beverages – ---------------------------- – 3 499 3 073 32 304 – – Motor fuels 16 ------------------------------------ 209 16 416 – – 91 253 14 766 – Public utilities 37 ---------------------------------- 420 761 – – – – 816 Tobacco products – ------------------------------ – – – 39 450 – – Other 6 ----------------------------------------- 996 9 477 16 511 4 923 3 771 – 12 411 Income taxes – ------------------------------------- ––––– – Motor vehicle licenses 3 ----------------------------- 297 3 343 – 141 545 – – Other 10 -------------------------------------------- 575 3 827 13 677 10 973 9 149 3 481 62 953

Charges and miscellaneous general revenue 270 ------------ 456 175 535 103 945 95 754 286 493 76 639 169 699 Current charges 111 ----------------------------------- 311 108 610 73 024 51 759 215 205 41 621 31 647 Education – -------------------------------------- ––––– – School lunch sales (gross) – -------------------- ––––– – Other local school charges – ------------------- ––––– – Higher education – ----------------------------- ––––– – Highway – --------------------------------------- 971 – – 312 – – Hospital – --------------------------------------- – – – 117 463 – 1 974 Sewerage 18 -------------------------------------- 579 20 897 32 896 26 864 – 9 715 – Solid waste management – ------------------------ 43 871 24 437 7 603 – 11 452 14 Parks and recreation 1 ---------------------------- 842 678 1 661 1 114 9 209 2 210 872 Housing and community development – ------------ 549 – – – – – Airport 44 ----------------------------------------- 819 3 367 1 663 900 – – 18 058 Water transport and terminal – --------------------- – – – – –2 035 Parking facility 695 ---------------------------------- – 174 – – – – Miscellaneous commercial activity – ---------------- ––––– – Other 45 ----------------------------------------- 376 38 277 12 193 15 278 88 221 18 244 8 694

Special assessments 20 ------------------------------ 369 5 111 3 400 536 – 399 –

Sale of property 2 ----------------------------------- 489 151 58 8 480 – – 364

Housing and community development – ------------ 117 – – – – –

Other 2 ----------------------------------------- 489 34 58 8 480 – – 364

Interest earnings 83 ---------------------------------- 888 53 743 13 642 29 628 41 525 22 008 124 223

Fines and forfeits 9 --------------------------------- 521 5 409 12 271 1 433 8 339 888 –

Other and unallocable 42 ----------------------------- 878 2 511 1 550 3 918 21 424 11 723 13 465

Utility and liquor store revenue 21 ----------------------------- 591 38 563 25 200 8 728 – 1 533 –

Employee-retirement revenue1 ------------------------------ – – 31 893 29 358 176 430 – –

Expenditure 793 -------------------------------------- 654 501 829 462 104 644 557 1 545 834 255 104 365 066

General expenditure 724 --------------------------------------- 145 455 516 416 913 623 788 1 485 321 253 267 365 066

Intergovernmental expenditure 15 --------------------------- 268 22 985 98 158 247 629 26 517 – 17 188

Direct general expenditure 708 ------------------------------- 877 432 531 318 755 376 159 1 458 804 253 267 347 878

Current operation 422 ------------------------------------ 652 322 170 263 933 270 363 1 167 259 152 364 150 442

Capital outlay 211 ---------------------------------------- 419 68 007 47 034 69 924 208 288 83 115 65 484

Construction 175 -------------------------------------- 008 49 084 42 824 62 416 192 043 53 774 63 997

Land and existing structures 24 ------------------------ 869 7 205 2 199 2 971 44 20 178 -119

Equipment 11 ---------------------------------------- 542 11 718 2 011 4 537 16 201 9 163 1 606

Assistance and subsidies – ----------------------------- – – – – – 243

Interest on general debt 74 ------------------------------ 806 42 354 7 788 35 872 83 257 17 788 131 709

General expenditure by function:

Education services:

Education2 --------------------------------------- 3 743 – 21 – 2 767 353 755

Elementary and secondary education 3 ------------- 743 – – –2 767 353 755

Higher education – ------------------------------- – 21 – – – –

Libraries 17 ------------------------------------------ 265 2 648 13 797 16 865 – – 3 390

Social services and income maintenance: Public welfare 22 ------------------------------------- 220 21 273 1 563 9 316 434 12 992 6 725 Categorical cash assistance – --------------------- – – – – – 243 Other cash assistance – -------------------------- ––––– – Vendor paymentsmmedical 5 ---------------------- 631 15 514 – – – – 3 152 Vendor paymentsmother 596 ------------------------ 618 – – – – 104 Welfare institutions 11 ----------------------------- 802 ––––– – Other 4 ----------------------------------------- 191 5 141 1 563 9 316 434 12 992 3 226 Hospitals – ----------------------------------------- – 26 809 87 595 510 378 – 3 994 Own hospitals – ---------------------------------- – – – 510 378 – 3 994 Other hospitals – --------------------------------- – 26 809 87 595 – – – Health 14 ------------------------------------------- 785 22 070 40 857 36 144 22 655 21 822 19 948

Transportation:

Highways 83 ----------------------------------------- 553 43 524 19 924 6 041 85 821 34 477 3 064 Air transportation 48 ---------------------------------- 474 4 158 1 370 1 273 – – 50 261

Water transport and terminals – ---------------------- – – – – –2 859

Parking facilities 359 ----------------------------------- – – –1 765 – –

Transit subsidies 275 ---------------------------------- – 62 756 105 452 2 000 – 9 411

116 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousanads. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

FloridamCon. Georgia Illinois

Palm Beach Pinellas De Kalb Fulton Cook Du Page

Kentuckym

Jefferson

21 22 23 24 25 26 27

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 71 ---------------------------------- 260 60 032 42 267 17 936 38 183 8 976 26 893 Fire protection 44 ------------------------------------ 619 11 798 24 398 11 433 – – 462 Correction 121 ---------------------------------------- 450 26 968 18 184 27 190 255 174 12 915 23 949 Protective inspection and regulation 2 ----------------- 037 3 050 1 133 1 347 2 509 503 826

Environment and housing:

Sewerage 5 ---------------------------------------- 379 22 178 41 635 48 211 – 15 252 – Capital outlay 90 ---------------------------------- 6 319 16 973 35 787 – 3 974 – Solid waste management 153 -------------------------- 22 945 24 861 7 596 – 10 088 238 Parks and recreation 36 ------------------------------ 481 11 237 19 375 10 700 56 877 33 724 4 440 Housing and community development 4 --------------- 662 4 254 3 775 1 790 15 553 2 761 4 565 Natural resources 4 --------------------------------- 719 13 353 671 387 193 – 218

Governmental administration: Financial administration 30 ---------------------------- 967 25 887 13 295 11 599 42 544 3 740 7 875 Judicial and legal 52 ---------------------------------- 723 36 160 21 707 48 689 242 495 14 368 12 380 General public buildings 20 ---------------------------- 769 15 091 7 622 10 946 34 602 18 727 6 640 Other governmental administration 12 ------------------ 463 26 409 5 057 7 006 18 728 5 058 5 256

Interest on general debt 74 ------------------------------ 806 42 354 7 788 35 872 83 257 17 788 131 709 General expenditure, n.e.c. 50 --------------------------- 983 40 127 18 048 120 400 69 386 39 723 39 208

Utility and liquor store expenditure 69 -------------------------- 509 46 313 36 036 5 990 – 1 837 – Employee retirement expenditure3--------------------------- – – 9 155 14 779 60 513 – –

ExhibitmTotal expenditure for salaries and wages 217 ------------ 900 75 301 166 330 141 648 719 153 84 790 70 822

Debt outstanding 1 -------------------------------- 111 154 558 733 290 149 522 389 1 280 911 357 220 1 354 524

Long-term debt outstanding 1 -------------------------------- 111 154 558 733 290 149 522 389 1 017 911 357 220 1 350 012 General debt 995 ------------------------------------------- 179 522 114 194 609 522 389 1 017 911 355 567 1 350 012 Education – ------------------------------------------- ––––– – Public debt for private purposes 355 ----------------------- 616 248 464 20 324 77 352 194 892 – 1 074 465 Other and unallocable 639 -------------------------------- 563 273 650 174 285 445 037 823 019 355 567 275 547

Utility debt 115 --------------------------------------------- 975 36 619 95 540 – – 1 653 – Water supply systems 115 -------------------------------- 975 36 619 95 540 – – 1 653 – Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- ––––– – Short-term debt outstanding – -------------------------------- – – – 263 000 – 4 512

Long-term debt issued 96 ------------------------------------- 424 165 200 93 525 73 012 265 649 207 470 14 650 Full faith and credit – ------------------------------------- – 93 525 3 000 265 649 207 470 – General purpose – ------------------------------------- – 93 525 3 000 265 649 207 470 –

Utility – ----------------------------------------------- ––––– –

Nonguaranteed 96 ----------------------------------------- 424 165 200 – 70 012 – – 14 650

General purpose 96 ------------------------------------- 424 165 200 – 70 012 – – 14 650

Utility – ----------------------------------------------- ––––– –

Long-term debt retired 131 ------------------------------------- 176 254 506 12 598 87 444 77 925 87 350 56 121

General purpose 128 --------------------------------------- 431 252 282 10 268 87 444 77 925 87 188 56 121

Utility 2 -------------------------------------------------- 745 2 224 2 330 – – 162 –

Total borrowing 1 ------------------------------------------- 609 2 350 88 000 9 950 267 649 132 290 14 650

Total debt redemption 36 ------------------------------------- 361 91 656 7 598 24 379 77 925 12 170 56 350

Refunding issues of long-term debt 94 ------------------------- 815 162 850 5 525 63 062 – 75 180 –

Long-term debt refunded 94 ----------------------------------- 815 162 850 5 000 63 065 – 75 180 –

Net long-term debt outstanding 625 ----------------------------- 574 240 305 255 770 349 609 801 472 329 770 231 061

Cash and security holdings 971 ----------------------- 483 573 925 568 848 679 849 2 487 132 399 588 1 173 053

Employee retirement – -------------------------------------- – 335 951 296 030 1 822 839 – –

Other 971 ---------------------------------------------------- 483 573 925 232 897 383 819 664 293 399 588 1 173 053

By purpose:

Offsets to debt 485 -------------------------------------- 580 318 428 34 379 172 780 216 439 27 450 1 118 951

Bond funds 363 ----------------------------------------- 052 140 844 140 950 89 706 273 139 154 692 2 335

Other 122 ----------------------------------------------- 851 114 653 57 568 121 333 174 715 217 446 51 767

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 117
TIPSII [UPF] L9COMS GOVTS 68137212 11/ 07/ 95 3:48 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Maryland Massachusetts

Baltimore Montgomery Prince Georges Essex Middlesex Norfolk Worcester

28 29 30 31 32 33 34

Population, 1990 692 ------------------------------------------ 134 757 027 729 268 670 080 1 398 468 616 087 709 705

Revenue 1 ----------------------------------------- 287 046 1 764 835 1 362 703 45 267 91 533 55 783 60 119

General revenue 1 ------------------------------------------ 188 804 1 649 869 1 296 071 35 942 61 712 40 214 41 175 Intergovernmental revenue 256 ------------------------------ 226 271 660 397 107 22 514 15 668 19 723 23 435 From State government 227 ------------------------------ 386 228 717 354 542 20 824 15 668 19 723 23 307 Education 153 ---------------------------------------- 438 115 338 255 553 2 336 – 1 200 – Highways 21 ----------------------------------------- 260 15 443 15 101 – – – – Public welfare – ------------------------------------- 2 635 – – – 9 228 – Health and hospitals 18 ------------------------------- 465 6 695 5 594 – – – – Housing and community development – --------------- 6 278 440 – – – – General local government support 14 ------------------ 298 23 255 9 708 – – – – Other and unallocable 19 ----------------------------- 925 59 073 68 146 18 488 15 668 9 295 23 307 From Federal Government 21 ---------------------------- 887 41 842 40 412 1 690 – – 128 From local governments 6 ------------------------------ 953 1 101 2 153 – – – –

General revenue from own sources 932 ---------------------- 578 1 378 209 898 964 13 428 46 044 20 491 17 740 Taxes 710 ---------------------------------------------- 446 1 149 660 707 262 8 786 24 325 6 848 3 321 Property 387 ------------------------------------------ 194 679 363 407 086 5 448 16 649 3 236 765 General sales – ------------------------------------- ––––– – Selective sales 38 ------------------------------------ 438 62 129 44 753 – – – – Alcoholic beverages – ---------------------------- ––––– – Motor fuels – ------------------------------------ ––––– – Public utilities 29 ---------------------------------- 389 53 504 34 515 – – – – Tobacco products – ------------------------------ ––––– – Other 9 ----------------------------------------- 049 8 625 10 238 – – – – Income taxes 238 ------------------------------------- 485 328 010 194 795 – – – – Motor vehicle licenses – ----------------------------- ––––– – Other 46 -------------------------------------------- 329 80 158 60 628 3 338 7 676 3 612 2 556

Charges and miscellaneous general revenue 222 ------------ 132 228 549 191 702 4 642 21 719 13 643 14 419 Current charges 131 ----------------------------------- 097 158 212 122 132 3 536 21 614 13 370 13 749 Education 55 -------------------------------------- 171 61 164 47 191 769 – 1 034 – School lunch sales (gross) 10 -------------------- 513 10 383 10 489 – – – – Other local school charges 10 ------------------- 300 19 503 20 137 769 – 1 034 – Higher education 34 ----------------------------- 358 31 278 16 565 – – – – Highway – --------------------------------------- ––––– 1 Hospital – --------------------------------------- – – – 16 540 8 519 11 056 Sewerage 59 -------------------------------------- 841 ––––– – Solid waste management 778 ------------------------ 37 528 45 307 – – – – Parks and recreation 2 ---------------------------- 252 17 373 13 796 – – 687 – Housing and community development – ------------ 15 045 1 327 – – – – Airport – ----------------------------------------- ––––– – Water transport and terminal – --------------------- ––––– – Parking facility 3 ---------------------------------- 436 10 629 1 898 – – – – Miscellaneous commercial activity – ---------------- ––––– – Other 9 ----------------------------------------- 619 16 473 12 613 2 767 5 074 3 130 2 692

Special assessments 22 ------------------------------ 017 129 161 – – – –

Sale of property – ----------------------------------- 2 357 15 011 – – – –

Housing and community development – ------------ ––––– –

Other – ----------------------------------------- 2 357 15 011 – – – –

Interest earnings 56 ---------------------------------- 050 51 660 41 363 384 105 114 90

Fines and forfeits 1 --------------------------------- 763 1 590 1 833 – – – –

Other and unallocable 11 ----------------------------- 205 14 601 11 202 722 – 159 580

Utility and liquor store revenue – ----------------------------- 114 966 – – – – –

Employee-retirement revenue1 ------------------------------ 98 242 – 66 632 9 325 29 821 15 569 18 944

Expenditure 1 -------------------------------------- 320 085 1 773 612 1 367 216 34 387 79 455 53 733 56 324

General expenditure 1 --------------------------------------- 257 796 1 644 182 1 341 741 23 075 52 154 38 173 40 387

Intergovernmental expenditure 37 --------------------------- 327 73 830 56 643 – – – 50

Direct general expenditure 1 ------------------------------- 220 469 1 570 352 1 285 098 23 075 52 154 38 173 40 337

Current operation 960 ------------------------------------ 522 1 334 311 1 101 767 22 998 52 028 37 186 39 801

Capital outlay 168 ---------------------------------------- 882 118 353 142 429 77 – 302 121

Construction 151 -------------------------------------- 846 69 967 90 488 6 – 302 –

Land and existing structures -1 ------------------------ 036 16 485 14 698 – – – –

Equipment 18 ---------------------------------------- 072 31 901 37 243 71 – – 121

Assistance and subsidies – ----------------------------- ––––– –

Interest on general debt 91 ------------------------------ 065 117 688 40 902 – 126 685 415

General expenditure by function:

Education services:

Education2 --------------------------------------- 615 740 874 683 640 151 4 729 – 2 763 –

Elementary and secondary education 521 ------------- 258 779 367 602 778 4 729 – 2 763 –

Higher education 94 ------------------------------- 482 95 316 37 373 – – – –

Libraries 25 ------------------------------------------ 256 19 363 17 559 – – – –

Social services and income maintenance: Public welfare 4 ------------------------------------- 967 15 214 2 256 – – – – Categorical cash assistance – --------------------- ––––– – Other cash assistance – -------------------------- ––––– – Vendor paymentsmmedical 679 ---------------------- ––––– – Vendor paymentsmother – ------------------------ – 794 – – – – Welfare institutions – ----------------------------- ––––– – Other 4 ----------------------------------------- 288 15 214 1 462 – – – – Hospitals – ----------------------------------------- – – – 16 667 17 851 11 784 Own hospitals – ---------------------------------- – – – 16 667 17 851 11 784 Other hospitals – --------------------------------- ––––– – Health 42 ------------------------------------------- 591 61 864 47 346 – – – –

Transportation:

Highways 51 ----------------------------------------- 637 18 710 34 249 76 29 373 159 Air transportation – ---------------------------------- ––––– –

Water transport and terminals – ---------------------- ––––– –

Parking facilities 1 ----------------------------------- 415 14 240 3 002 – – – –

Transit subsidies – ---------------------------------- 46 084 46 083 – – – –

118 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Maryland Massachusetts

Baltimore Montgomery Prince Georges Essex Middlesex Norfolk Worcester

28 29 30 31 32 33 34

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 72 ---------------------------------- 628 81 011 84 352 – – – – Fire protection 45 ------------------------------------ 443 60 556 51 917 – – – 2 Correction 10 ---------------------------------------- 128 18 052 28 092 5 983 20 713 9 040 18 121 Protective inspection and regulation 4 ----------------- 746 1 729 5 109 – – – –

Environment and housing:

Sewerage 87 ---------------------------------------- 013 – 22 060 – – – – Capital outlay 48 ---------------------------------- 558 – 6 846 – – – – Solid waste management 30 -------------------------- 087 43 104 57 510 – – – – Parks and recreation 17 ------------------------------ 465 80 085 96 695 – – 414 – Housing and community development 19 --------------- 323 51 728 28 679 – – – – Natural resources 4 --------------------------------- 329 2 101 1 237 – – – 3

Governmental administration: Financial administration 9 ---------------------------- 680 12 985 13 361 4 265 450 253 579 Judicial and legal 13 ---------------------------------- 102 17 897 33 793 2 716 – 273 – General public buildings 21 ---------------------------- 980 19 732 9 599 759 3 419 981 1 512 Other governmental administration 7 ------------------ 043 12 346 7 897 1 661 4 492 2 089 2 063

Interest on general debt 91 ------------------------------ 065 117 688 40 902 – 126 685 415 General expenditure, n.e.c. 82 --------------------------- 158 75 010 69 892 2 886 6 258 3 451 5 749

Utility and liquor store expenditure – -------------------------- 129 430 – – – – – Employee retirement expenditure3--------------------------- 62 289 – 25 475 11 312 27 301 15 560 15 937

ExhibitmTotal expenditure for salaries and wages 682 ------------ 348 908 999 723 825 15 760 41 848 20 889 17 877

Debt outstanding 1 -------------------------------- 493 044 1 950 355 948 278 – 1 824 6 015 758

Long-term debt outstanding 1 -------------------------------- 491 719 1 929 675 932 378 – 1 824 5 815 758 General debt 1 ------------------------------------------- 491 719 1 929 675 932 378 – 1 824 5 815 758 Education 72 ------------------------------------------- 254 314 771 12 050 – – 3 970 – Public debt for private purposes – ----------------------- ––––– – Other and unallocable 1 -------------------------------- 419 465 1 614 904 920 328 – 1 824 1 845 758

Utility debt – --------------------------------------------- ––––– – Water supply systems – -------------------------------- ––––– – Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- ––––– – Short-term debt outstanding 1 -------------------------------- 325 20 680 15 900 – – 200 –

Long-term debt issued 302 ------------------------------------- 930 217 715 107 625 – – – – Full faith and credit 221 ------------------------------------- 060 76 000 84 800 – – – – General purpose 221 ------------------------------------- 060 76 000 84 800 – – – –

Utility – ----------------------------------------------- ––––– –

Nonguaranteed 81 ----------------------------------------- 870 141 715 22 825 – – – –

General purpose 81 ------------------------------------- 870 141 715 22 825 – – – –

Utility – ----------------------------------------------- ––––– –

Long-term debt retired 162 ------------------------------------- 489 135 711 54 796 – 1 228 825 320

General purpose 162 --------------------------------------- 489 135 711 54 796 – 1 228 825 320

Utility-------------------------------------------------- – ––––– –

Total borrowing 263 ------------------------------------------- 585 227 830 97 145 – – – –

Total debt redemption 130 ------------------------------------- 013 135 711 45 016 – 4 728 1 425 320

Refunding issues of long-term debt 39 ------------------------- 345 – 10 480 – – – –

Long-term debt refunded 36 ----------------------------------- 270 – 10 480 – – – –

Net long-term debt outstanding 886 ----------------------------- 199 925 971 499 067 – 1 824 5 815 758

Cash and security holdings 1 ----------------------- 684 383 1 226 470 1 137 772 68 455 240 283 143 363 119 232

Employee retirement 903 -------------------------------------- 274 – 513 725 58 787 229 481 138 106 117 557

Other 781 ---------------------------------------------------- 109 1 226 470 624 047 9 668 10 802 5 257 1 675

By purpose:

Offsets to debt 605 -------------------------------------- 520 1 003 704 433 311 – – – –

Bond funds 135 ----------------------------------------- 234 46 568 67 271 – 397 212 –

Other 40 ----------------------------------------------- 355 176 198 123 465 9 668 10 405 5 045 1 675

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 119
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:49 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 1

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Michigan Missouri

Macomb Oakland Wayne

Minnesotam

Hennepin Jackson St. Louis NevadamClark

35 36 37 38 39 40 41

Population, 1990 717 ------------------------------------------ 400 1 083 592 2 111 687 1 032 431 633 232 993 529 741 459

Revenue 255 ----------------------------------------- 588 534 262 1 017 467 1 001 249 137 713 422 505 1 114 741

General revenue 231 ------------------------------------------ 763 489 757 935 781 1 001 249 135 863 410 077 1 029 614 Intergovernmental revenue 148 ------------------------------ 062 268 400 509 054 378 570 15 469 43 495 273 647 From State government 106 ------------------------------ 381 150 031 427 610 348 464 7 443 31 893 197 049 Education – ---------------------------------------- ––––– – Highways 34 ----------------------------------------- 446 52 507 68 052 8 461 698 15 856 12 072 Public welfare 14 ------------------------------------- 323 13 166 50 822 282 221 – – – Health and hospitals 18 ------------------------------- 610 29 987 254 302 16 377 418 4 940 1 771 Housing and community development – --------------- – 350 – – – – General local government support 10 ------------------ 513 16 286 38 897 19 203 264 794 171 934 Other and unallocable 28 ----------------------------- 489 38 085 15 187 22 202 6 063 10 303 11 272 From Federal Government 5 ---------------------------- 665 6 729 57 840 17 271 1 534 10 123 38 338 From local governments 36 ------------------------------ 016 111 640 23 604 12 835 6 492 1 479 38 260

General revenue from own sources 83 ---------------------- 701 221 357 426 727 622 679 120 394 366 582 755 967 Taxes 59 ---------------------------------------------- 916 146 507 210 083 300 454 97 595 302 809 273 096 Property 56 ------------------------------------------ 981 139 163 205 999 298 130 51 081 102 006 131 185 General sales – ------------------------------------- – – – 43 102 154 952 – Selective sales – ------------------------------------ – – –2 930 39 287 72 786 Alcoholic beverages – ---------------------------- ––––– – Motor fuels – ------------------------------------ – – – – – 16 930 Public utilities – ---------------------------------- – – – – 24 578 2 424 Tobacco products – ------------------------------ – – –2 930 4 700 – Other – ----------------------------------------- – – – – 10 009 53 432 Income taxes – ------------------------------------- ––––– – Motor vehicle licenses – ----------------------------- – –1 149 – – – Other 2 -------------------------------------------- 935 7 344 4 084 1 175 482 6 564 69 125

Charges and miscellaneous general revenue 23 ------------ 785 74 850 216 644 322 225 22 799 63 773 482 871 Current charges 11 ----------------------------------- 789 38 402 155 049 254 266 8 054 19 777 361 201 Education – -------------------------------------- ––––– – School lunch sales (gross) – -------------------- ––––– – Other local school charges – ------------------- ––––– – Higher education – ----------------------------- ––––– – Highway – --------------------------------------- 986 1 027 – – 300 889 Hospital – --------------------------------------- 1 792 – 132 528 – – 154 462 Sewerage – -------------------------------------- 10 038 44 861 – 172 – 38 090 Solid waste management – ------------------------ 697 – 57 727 – – – Parks and recreation 269 ---------------------------- 4 965 1 846 – 3 785 2 131 12 244 Housing and community development – ------------ ––––– – Airport – ----------------------------------------- 2 157 79 928 – – 4 783 118 823 Water transport and terminal – --------------------- ––––– – Parking facility 132 ---------------------------------- – –2 346 – – 518 Miscellaneous commercial activity – ---------------- 298 – – – – – Other 11 ----------------------------------------- 388 17 469 27 387 61 665 4 097 12 563 36 175

Special assessments – ------------------------------ 3 742 13 126 7 – – 18 099

Sale of property – ----------------------------------- 77 1 602 16 – 5 –

Housing and community development – ------------ ––––– –

Other – ----------------------------------------- 77 1 602 16 – 5 –

Interest earnings 8 ---------------------------------- 141 24 710 41 017 37 760 12 705 34 993 84 241

Fines and forfeits 490 --------------------------------- 3 267 904 889 30 1 141 7 124

Other and unallocable 3 ----------------------------- 365 4 652 4 946 29 287 2 010 7 857 12 206

Utility and liquor store revenue – ----------------------------- 14 799 – – – – 85 127

Employee-retirement revenue1 ------------------------------ 23 825 29 706 81 686 – 1 850 12 428 –

Expenditure 225 -------------------------------------- 751 465 469 1 122 532 970 148 117 660 394 310 1 172 793

General expenditure 218 --------------------------------------- 740 443 759 1 054 894 970 148 116 675 389 330 1 030 200

Intergovernmental expenditure 13 --------------------------- 087 22 194 156 527 8 304 155 120 515 1 060

Direct general expenditure 205 ------------------------------- 653 421 565 898 367 961 844 116 520 268 815 1 029 140

Current operation 165 ------------------------------------ 475 346 541 668 614 816 083 90 156 206 219 669 229

Capital outlay 35 ---------------------------------------- 813 53 057 177 948 43 098 13 289 37 239 239 821

Construction 31 -------------------------------------- 320 50 907 168 049 34 587 11 530 22 927 196 781

Land and existing structures 349 ------------------------ – 6 015 2 095 108 9 325 25 077

Equipment 4 ---------------------------------------- 144 2 150 3 884 6 416 1 651 4 987 17 963

Assistance and subsidies 468 ----------------------------- 403 – 80 123 – – –

Interest on general debt 3 ------------------------------ 897 21 564 51 805 22 540 13 075 25 357 120 090

General expenditure by function:

Education services:

Education2 --------------------------------------- – 3 719 – – – 201 –

Elementary and secondary education – ------------- 3 719 – – – 201 –

Higher education – ------------------------------- ––––– –

Libraries 2 ------------------------------------------ 152 1 267 2 112 22 111 – – –

Social services and income maintenance: Public welfare 17 ------------------------------------- 164 2 650 74 824 246 242 3 519 – 21 773 Categorical cash assistance – --------------------- – – 63 682 – – – Other cash assistance 468 -------------------------- 403 – 16 441 – – – Vendor paymentsmmedical 1 ---------------------- 745 – 49 238 26 589 – – 13 301 Vendor paymentsmother 1 ------------------------ 988 190 – 239 – – – Welfare institutions – ----------------------------- ––––– – Other 12 ----------------------------------------- 963 2 057 25 586 139 291 3 519 – 8 472 Hospitals – ----------------------------------------- 10 771 128 429 210 727 10 123 – 176 290 Own hospitals – ---------------------------------- 6 398 – 210 574 – – 176 290 Other hospitals – --------------------------------- 4 373 128 429 153 10 123 – – Health 30 ------------------------------------------- 813 58 053 177 645 153 447 3 022 31 071 15 073

Transportation:

Highways 38 ----------------------------------------- 147 58 828 76 463 31 150 6 249 58 676 48 090 Air transportation – ---------------------------------- 1 846 151 605 – – 8 239 108 771

Water transport and terminals – ---------------------- – 151 – – – –

Parking facilities 67 ----------------------------------- – – – – – 379

Transit subsidies – ---------------------------------- – – – – 31 500 –

120 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:49 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 2

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

Michigan Missouri

Macomb Oakland Wayne

Minnesotam

Hennepin Jackson St. Louis NevadamClark

35 36 37 38 39 40 41

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 14 ---------------------------------- 408 24 248 18 830 30 031 4 348 34 936 104 052 Fire protection – ------------------------------------ – – – – – 42 602 Correction 20 ---------------------------------------- 901 39 759 129 837 43 972 18 462 15 783 44 204 Protective inspection and regulation – ----------------- – – – –3 974 9 558

Environment and housing:

Sewerage 12 ---------------------------------------- 537 94 962 76 152 – 11 900 – 40 098 Capital outlay 365 ---------------------------------- 24 794 26 952 – 6 186 – 20 641 Solid waste management – -------------------------- 1 821 – 64 055 – 1 269 – Parks and recreation 587 ------------------------------ 8 102 4 363 – 9 442 15 114 76 563 Housing and community development 1 --------------- 578 4 251 4 426 3 442 – 4 867 1 060 Natural resources 9 --------------------------------- 201 11 465 11 334 1 275 267 86 50 943

Governmental administration: Financial administration 6 ---------------------------- 617 13 589 17 190 17 761 7 613 14 446 20 026 Judicial and legal 20 ---------------------------------- 469 41 117 78 077 52 746 16 040 17 044 46 871 General public buildings 2 ---------------------------- 767 19 544 7 528 23 377 2 221 11 580 8 918 Other governmental administration 5 ------------------ 356 11 691 12 668 8 233 2 613 4 964 11 818

Interest on general debt 3 ------------------------------ 897 21 564 51 805 22 540 13 075 25 357 120 090 General expenditure, n.e.c. 32 --------------------------- 079 14 512 31 455 39 039 7 781 110 223 83 021

Utility and liquor store expenditure 468 -------------------------- 11 577 464 – – – 142 593 Employee retirement expenditure3--------------------------- 6 543 10 133 67 174 – 985 4 980 –

ExhibitmTotal expenditure for salaries and wages 78 ------------ 326 156 615 173 015 325 249 44 813 128 601 296 858

Debt outstanding 62 -------------------------------- 926 369 616 905 346 832 662 161 252 300 931 1 735 268

Long-term debt outstanding 62 -------------------------------- 926 369 616 905 346 300 253 161 252 300 931 1 735 268 General debt 60 ------------------------------------------- 356 348 481 895 976 300 253 161 252 300 931 1 600 904 Education – ------------------------------------------- ––––– – Public debt for private purposes – ----------------------- – – 194 048 77 027 223 387 433 932 Other and unallocable 60 -------------------------------- 356 348 481 895 976 106 205 84 225 77 544 1 166 972

Utility debt 2 --------------------------------------------- 570 21 135 9 370 – – – 134 364 Water supply systems 2 -------------------------------- 570 21 135 9 370 – – – 134 364 Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- ––––– – Short-term debt outstanding – -------------------------------- – – 532 409 – – –

Long-term debt issued 475 ------------------------------------- 97 120 229 231 41 743 – – 429 166 Full faith and credit 475 ------------------------------------- 97 120 79 761 – – – 156 485 General purpose – ------------------------------------- 97 120 79 761 – – – 156 485

Utility 475 ----------------------------------------------- ––––– –

Nonguaranteed – ----------------------------------------- – 149 470 41 743 – – 272 681

General purpose – ------------------------------------- – 149 470 41 743 – – 272 681

Utility – ----------------------------------------------- ––––– –

Long-term debt retired 7 ------------------------------------- 380 85 884 113 084 15 005 33 729 27 867 92 551

General purpose 7 --------------------------------------- 080 84 414 112 214 15 005 33 729 27 867 83 841

Utility-------------------------------------------------- 300 1 470 870 – – – 8 710

Total borrowing 475 ------------------------------------------- 94 225 210 841 361 484 – – 429 166

Total debt redemption 7 ------------------------------------- 380 82 989 96 834 15 005 33 729 48 867 97 551

Refunding issues of long-term debt – ------------------------- 2 895 18 390 – – – –

Long-term debt refunded – ----------------------------------- 2 895 16 250 – – – –

Net long-term debt outstanding 53 ----------------------------- 406 287 512 815 064 95 520 79 409 69 898 1 134 192

Cash and security holdings 312 ----------------------- 313 565 579 1 042 147 1 011 573 155 569 494 494 1 359 831

Employee retirement 242 -------------------------------------- 031 341 206 674 221 – 30 254 110 907 –

Other 70 ---------------------------------------------------- 282 224 373 367 926 1 011 573 125 315 383 587 1 359 831

By purpose:

Offsets to debt 9 -------------------------------------- 520 82 104 90 282 204 733 81 843 231 033 601 076

Bond funds 13 ----------------------------------------- 108 58 057 126 487 45 261 – 5 682 465 480

Other 47 ----------------------------------------------- 654 84 212 151 157 761 579 43 472 146 872 293 275

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 121
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:49 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 3

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New Jersey

Bergen Camden Essex Hudson Middlesex Monmouth Union

42 43 44 45 46 47 48

Population, 1990 825 ------------------------------------------ 380 502 824 778 206 553 099 671 780 553 124 493 819

Revenue 485 ----------------------------------------- 728 412 786 560 453 356 179 366 707 366 774 299 139

General revenue 485 ------------------------------------------ 728 412 786 560 453 356 179 366 707 366 774 299 139 Intergovernmental revenue 143 ------------------------------ 844 197 720 282 516 189 181 111 646 92 357 116 101 From State government 116 ------------------------------ 223 185 883 269 644 178 439 105 081 84 501 96 189 Education 25 ---------------------------------------- 726 28 049 20 651 13 204 26 020 15 482 10 219 Highways – ----------------------------------------- – 41 – – – 83 Public welfare 62 ------------------------------------- 517 117 569 168 283 115 652 42 665 40 838 43 928 Health and hospitals 2 ------------------------------- 988 17 102 55 690 33 077 18 894 11 977 20 476 Housing and community development 70 --------------- – 368 – – – – General local government support – ------------------ – 1 650 – – – – Other and unallocable 24 ----------------------------- 922 23 163 22 961 16 506 17 502 16 204 21 483 From Federal Government 21 ---------------------------- 491 2 411 9 526 8 770 4 896 7 430 10 379 From local governments 6 ------------------------------ 130 9 426 3 346 1 972 1 669 426 9 533

General revenue from own sources 341 ---------------------- 884 215 066 277 937 166 998 255 061 274 417 183 038 Taxes 202 ---------------------------------------------- 138 159 800 233 023 129 726 185 630 182 354 133 354 Property 199 ------------------------------------------ 935 159 800 233 023 129 726 183 499 176 945 132 290 General sales – ------------------------------------- ––––– – Selective sales – ------------------------------------ ––––– – Alcoholic beverages – ---------------------------- ––––– – Motor fuels – ------------------------------------ ––––– – Public utilities – ---------------------------------- ––––– – Tobacco products – ------------------------------ ––––– – Other – ----------------------------------------- ––––– – Income taxes – ------------------------------------- ––––– – Motor vehicle licenses – ----------------------------- ––––– – Other 2 -------------------------------------------- 203 – – –2 131 5 409 1 064

Charges and miscellaneous general revenue 139 ------------ 746 55 266 44 914 37 272 69 431 92 063 49 684 Current charges 121 ----------------------------------- 393 38 589 28 449 18 796 47 997 75 862 44 720 Education 29 -------------------------------------- 664 16 287 13 982 4 026 17 888 23 062 23 595 School lunch sales (gross) 42 -------------------- 530 – – – – 7 642 Other local school charges 12 ------------------- 128 79 420 219 986 3 486 573 Higher education 17 ----------------------------- 494 15 678 13 562 3 807 16 902 19 576 15 380 Highway – --------------------------------------- – 92 – – – – Hospital 76 --------------------------------------- 966 14 443 1 164 11 073 22 064 – 10 931 Sewerage – -------------------------------------- ––––– – Solid waste management – ------------------------ – 74 – 240 28 368 50 Parks and recreation 3 ---------------------------- 749 – 4 753 157 1 619 5 872 4 249 Housing and community development 2 ------------ 051 – – – 15 – – Airport – ----------------------------------------- ––––– – Water transport and terminal – --------------------- ––––– – Parking facility – ---------------------------------- – – 28 570 – – Miscellaneous commercial activity – ---------------- ––––– – Other 8 ----------------------------------------- 963 7 859 8 384 3 512 5 601 18 560 5 895

Special assessments – ------------------------------ ––––– –

Sale of property – ----------------------------------- – 75 – 170 3 –

Housing and community development – ------------ ––––– –

Other – ----------------------------------------- – 75 – 170 3 –

Interest earnings 6 ---------------------------------- 092 3 380 2 640 6 809 11 300 9 908 3 151

Fines and forfeits 4 --------------------------------- 725 2 000 2 358 8 125 3 052 4 080 469

Other and unallocable 7 ----------------------------- 536 11 297 11 392 3 542 6 912 2 210 1 344

Utility and liquor store revenue – ----------------------------- ––––– –

Employee-retirement revenue1 ------------------------------ – ––––– –

Expenditure 480 -------------------------------------- 903 448 728 652 802 418 844 364 673 342 732 313 016

General expenditure 480 --------------------------------------- 903 448 728 652 802 418 844 364 673 342 648 312 876

Intergovernmental expenditure 26 --------------------------- 618 17 940 34 920 56 165 21 506 25 646 28 339

Direct general expenditure 454 ------------------------------- 285 430 788 617 882 362 679 343 167 317 002 284 537

Current operation 396 ------------------------------------ 903 322 686 414 896 269 695 289 739 236 934 233 244

Capital outlay 27 ---------------------------------------- 283 37 386 13 447 24 476 11 707 41 658 18 237

Construction 19 -------------------------------------- 447 28 159 9 947 22 745 8 334 27 828 12 153

Land and existing structures 4 ------------------------ 988 – 34 – 1 181 10 859 307

Equipment 2 ---------------------------------------- 848 9 227 3 466 1 731 2 192 2 971 5 777

Assistance and subsidies 9 ----------------------------- 996 62 846 165 405 62 915 23 329 25 021 28 573

Interest on general debt 20 ------------------------------ 103 7 870 24 134 5 593 18 392 13 389 4 483

General expenditure by function:

Education services:

Education2 --------------------------------------- 118 080 74 234 82 064 40 187 78 878 28 633 56 826

Elementary and secondary education 69 ------------- 816 37 901 40 112 25 279 37 549 23 224 21 108

Higher education 48 ------------------------------- 264 36 333 41 952 14 908 41 329 5 409 35 718

Libraries – ------------------------------------------ 2 071 4 – 1 5 839 –

Social services and income maintenance: Public welfare 49 ------------------------------------- 828 131 307 210 683 91 135 55 552 70 716 57 211 Categorical cash assistance 9 --------------------- 996 62 099 165 405 62 915 23 329 25 021 28 573 Other cash assistance – -------------------------- 747 – – – – – Vendor paymentsmmedical – ---------------------- –––3– – Vendor paymentsmother 2 ------------------------ 911 696 – – 4 327 – 3 287 Welfare institutions – ----------------------------- 18 610 – – – – – Other 36 ----------------------------------------- 921 49 155 45 278 28 220 27 893 45 695 25 351 Hospitals 97 ----------------------------------------- 697 28 863 81 571 66 961 47 461 13 634 40 122 Own hospitals 92 ---------------------------------- 044 13 676 51 909 43 917 29 335 – 19 243 Other hospitals 5 --------------------------------- 653 15 187 29 662 23 044 18 126 13 634 20 879 Health 12 ------------------------------------------- 271 15 683 2 492 6 014 15 414 9 275 9 651

Transportation:

Highways 6 ----------------------------------------- 052 17 268 9 331 6 951 9 628 17 815 4 967 Air transportation – ---------------------------------- ––––– –

Water transport and terminals – ---------------------- ––––– –

Parking facilities – ----------------------------------- – – 235 614 – –

Transit subsidies – ---------------------------------- ––––– –

122 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:49 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 4

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New Jersey

Bergen Camden Essex Hudson Middlesex Monmouth Union

42 43 44 45 46 47 48

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 10 ---------------------------------- 797 6 167 15 774 11 413 7 185 4 301 4 827 Fire protection 9 ------------------------------------ – 1 10 104 185 7 Correction 23 ---------------------------------------- 379 25 880 48 429 31 395 26 767 21 358 24 311 Protective inspection and regulation 241 ----------------- 286 – 260 514 255 140

Environment and housing:

Sewerage – ---------------------------------------- 88 – – 240 – – Capital outlay – ---------------------------------- ––––– – Solid waste management – -------------------------- 583 133 – 498 31 580 80 Parks and recreation 7 ------------------------------ 820 4 871 11 450 8 229 8 845 17 212 6 409 Housing and community development 21 --------------- 979 – 5 608 9 807 4 330 6 012 4 783 Natural resources – --------------------------------- 343 – 353 237 404 792

Governmental administration: Financial administration 8 ---------------------------- 492 1 353 5 170 2 900 4 694 3 260 5 162 Judicial and legal 23 ---------------------------------- 509 19 991 48 662 21 438 21 840 18 254 23 515 General public buildings 10 ---------------------------- 132 5 736 9 089 9 195 4 302 9 213 7 652 Other governmental administration 7 ------------------ 009 6 231 8 923 2 949 2 844 3 656 2 908

Interest on general debt 20 ------------------------------ 103 7 870 24 134 5 593 18 392 13 389 4 483 General expenditure, n.e.c. 63 --------------------------- 505 99 903 89 284 103 819 56 333 67 657 59 030

Utility and liquor store expenditure – -------------------------- ––––– – Employee retirement expenditure3--------------------------- – – – – – 84 140

ExhibitmTotal expenditure for salaries and wages 216 ------------ 954 151 938 226 210 127 850 161 479 132 002 117 748

Debt outstanding 287 -------------------------------- 794 204 709 482 057 177 581 247 623 194 840 94 828

Long-term debt outstanding 287 -------------------------------- 794 130 189 438 917 157 581 247 623 194 840 94 726 General debt 287 ------------------------------------------- 794 130 189 438 917 157 581 247 623 194 840 94 726 Education 19 ------------------------------------------- 379 5 374 4 034 4 744 10 769 7 430 15 367 Public debt for private purposes – ----------------------- – – 100 000 95 900 – – Other and unallocable 268 -------------------------------- 415 124 815 434 883 52 837 140 954 187 410 79 359

Utility debt – --------------------------------------------- ––––– – Water supply systems – -------------------------------- ––––– – Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- ––––– – Short-term debt outstanding – -------------------------------- 74 520 43 140 20 000 – – 102

Long-term debt issued 36 ------------------------------------- 778 15 930 81 025 25 598 – 35 625 57 590 Full faith and credit 36 ------------------------------------- 778 15 930 81 025 25 598 – 27 355 54 485 General purpose 36 ------------------------------------- 778 15 930 81 025 25 598 – 27 355 54 485

Utility – ----------------------------------------------- ––––– –

Nonguaranteed – ----------------------------------------- – – – –8 270 3 105

General purpose – ------------------------------------- – – – –8 270 3 105

Utility – ----------------------------------------------- ––––– –

Long-term debt retired 29 ------------------------------------- 883 25 050 21 388 2 240 21 545 37 441 17 618

General purpose 29 --------------------------------------- 883 25 050 21 388 2 240 21 545 37 441 17 618

Utility-------------------------------------------------- – ––––– –

Total borrowing 36 ------------------------------------------- 778 74 520 81 025 36 598 – 35 625 43 985

Total debt redemption 33 ------------------------------------- 683 9 120 35 248 2 240 21 545 40 631 34 326

Refunding issues of long-term debt – ------------------------- 15 930 – – – – 13 605

Long-term debt refunded – ----------------------------------- 15 930 – – – – 13 605

Net long-term debt outstanding 247 ----------------------------- 218 130 189 375 886 57 579 151 030 194 840 94 723

Cash and security holdings 149 ----------------------- 946 59 977 118 069 168 441 157 451 149 415 30 457

Employee retirement – -------------------------------------- – – – – 131 –

Other 149 ---------------------------------------------------- 946 59 977 118 069 168 441 157 451 149 284 30 457

By purpose:

Offsets to debt 40 -------------------------------------- 576 – 63 031 100 002 96 593 – 3

Bond funds 25 ----------------------------------------- 693 – 34 478 18 274 14 089 31 344 5 107

Other 83 ----------------------------------------------- 677 59 977 20 560 50 165 46 769 117 940 25 347

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 123
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:49 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 5

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New York Ohio

Erie Monroe Nassau Suffolk Westchester Cuyahoga Franklin Hamilton

49 50 51 52 53 54 55 56

Population, 1990 968 ------------------------------------------ 532 713 968 1 287 348 1 321 864 874 866 1 412 140 961 437 866 228

Revenue 1 ----------------------------------------- 134 629 934 869 1 845 882 1 372 419 1 315 625 1 070 094 454 187 461 250

General revenue 1 ------------------------------------------ 104 838 906 750 1 845 882 1 297 282 1 314 116 1 070 094 453 337 461 250 Intergovernmental revenue 380 ------------------------------ 961 343 803 455 358 375 182 447 042 428 623 209 401 209 417 From State government 364 ------------------------------ 253 317 265 397 825 350 769 408 045 417 169 186 379 178 880 Education 29 ---------------------------------------- 474 32 994 54 632 77 128 29 618 – 5 588 10 602 Highways 3 ----------------------------------------- 445 5 077 4 029 4 839 8 045 14 454 18 305 12 256 Public welfare 272 ------------------------------------- 457 233 291 219 280 192 294 316 857 290 418 65 531 77 740 Health and hospitals 25 ------------------------------- 011 25 831 55 061 25 450 11 598 61 864 53 585 33 324 Housing and community development – --------------- 330 – 241 – – – – General local government support – ------------------ – 144 – – 28 606 31 867 28 389 Other and unallocable 33 ----------------------------- 866 19 742 64 679 50 817 41 927 21 827 11 503 16 569 From Federal Government 2 ---------------------------- 040 11 500 57 443 16 902 30 812 7 758 2 396 12 301 From local governments 14 ------------------------------ 668 15 038 90 7 511 8 185 3 696 20 626 18 236

General revenue from own sources 723 ---------------------- 877 562 947 1 390 524 922 100 867 074 641 471 243 936 251 833 Taxes 526 ---------------------------------------------- 629 406 150 1 067 250 775 588 573 348 337 199 159 288 200 396 Property 188 ------------------------------------------ 636 197 212 550 277 394 303 415 078 214 238 107 545 143 898 General sales 327 ------------------------------------- 378 204 164 502 149 373 556 153 195 96 782 43 927 38 824 Selective sales 5 ------------------------------------ 477 532 10 741 2 459 2 631 3 531 – 4 291 Alcoholic beverages – ---------------------------- – – –– –– – Motor fuels – ------------------------------------ – – –– –– – Public utilities – ---------------------------------- – – –– –– – Tobacco products – ------------------------------ – – –– –– – Other 5 ----------------------------------------- 477 532 10 741 2 459 2 631 3 531 – 4 291 Income taxes – ------------------------------------- – – –– –– – Motor vehicle licenses 2 ----------------------------- 091 1 604 – – 1 252 12 056 4 064 5 534 Other 3 -------------------------------------------- 047 2 638 4 083 5 270 1 192 10 592 3 752 7 849

Charges and miscellaneous general revenue 197 ------------ 248 156 797 323 274 146 512 293 726 304 272 84 648 51 437 Current charges 135 ----------------------------------- 929 106 662 240 033 68 459 243 831 201 094 22 223 14 128 Education 17 -------------------------------------- 875 24 293 34 406 20 979 19 186 – 949 20 School lunch sales (gross) – -------------------- – – –– –– – Other local school charges – ------------------- – – – – – 949 20 Higher education 17 ----------------------------- 875 24 293 34 406 20 979 19 186 – – – Highway – --------------------------------------- – 2 979 – – – 7 100 Hospital 95 --------------------------------------- 890 12 601 147 489 – 147 908 184 144 – – Sewerage 3 -------------------------------------- 259 27 149 4 444 7 775 – 1 670 1 392 – Solid waste management – ------------------------ 13 724 – – 18 430 647 1 615 2 490 Parks and recreation 1 ---------------------------- 245 2 069 14 779 5 874 14 560 – 1 419 – Housing and community development – ------------ – – 13 – – – – Airport – ----------------------------------------- 12 869 – 448 16 232 538 – – Water transport and terminal – --------------------- – – –– –– – Parking facility – ---------------------------------- 1 566 – – – 1 457 1 820 – Miscellaneous commercial activity – ---------------- – – –– –– – Other 17 ----------------------------------------- 660 12 391 35 936 33 370 27 515 12 638 15 021 11 518

Special assessments 12 ------------------------------ 035 – – – – – – 743

Sale of property – ----------------------------------- 39 463 19 12 195 – – 111

Housing and community development – ------------ – – –– –– –

Other – ----------------------------------------- 39 463 19 12 195 – – 111

Interest earnings 40 ---------------------------------- 184 39 145 49 005 55 451 34 778 86 968 53 546 24 761

Fines and forfeits 597 --------------------------------- 942 4 082 9 049 109 3 675 2 433 5 316

Other and unallocable 8 ----------------------------- 503 10 009 29 691 13 534 2 813 12 535 6 446 6 378

Utility and liquor store revenue 29 ----------------------------- 791 28 119 – 75 137 1 509 – 850 –

Employee-retirement revenue1 ------------------------------ – – – –– –– –

Expenditure 1 -------------------------------------- 118 424 1 054 247 2 131 112 1 492 264 1 361 675 1 066 929 509 109 485 793

General expenditure 1 --------------------------------------- 081 536 1 030 724 2 117 530 1 371 782 1 358 497 1 066 929 508 650 485 793

Intergovernmental expenditure 264 --------------------------- 308 190 600 192 373 148 181 152 970 9 086 24 231 84 538

Direct general expenditure 817 ------------------------------- 228 840 124 1 925 157 1 223 601 1 205 527 1 057 843 484 419 401 255

Current operation 574 ------------------------------------ 488 491 622 1 507 599 924 500 839 488 863 611 364 867 336 908

Capital outlay 31 ---------------------------------------- 262 131 786 242 155 46 326 153 313 57 361 65 520 32 613

Construction 21 -------------------------------------- 726 122 703 217 227 28 645 148 212 46 562 48 967 28 009

Land and existing structures – ------------------------ – 497 3 943 -723 537 6 153 3

Equipment 9 ---------------------------------------- 536 9 083 24 431 13 738 5 824 10 262 10 400 4 601

Assistance and subsidies 156 ----------------------------- 149 166 743 59 813 137 205 162 442 79 119 3 526 11 368

Interest on general debt 55 ------------------------------ 329 49 973 115 590 115 570 50 284 57 752 50 506 20 366

General expenditure by function:

Education services:

Education2 --------------------------------------- 138 182 146 025 158 040 177 506 76 760 – 7 482 18 552

Elementary and secondary education 90 ------------- 081 81 715 58 620 99 779 22 822 – 7 482 18 552

Higher education 48 ------------------------------- 101 64 310 99 420 77 727 53 938 – – –

Libraries 21 ------------------------------------------ 074 7 236 186 252 231 – – –

Social services and income maintenance: Public welfare 387 ------------------------------------- 841 337 169 298 213 317 511 364 058 306 193 122 837 99 314 Categorical cash assistance 114 --------------------- 511 124 353 44 955 108 533 114 292 – – – Other cash assistance 41 -------------------------- 638 42 390 14 858 28 672 48 150 79 119 3 526 11 368 Vendor paymentsmmedical 5 ---------------------- 512 7 003 – – – 65 841 20 976 7 882 Vendor paymentsmother 6 ------------------------ 078 689 5 404 6 297 – 14 318 – 9 657 Welfare institutions – ----------------------------- – 65 438 11 179 – 8 573 – – Other 139 ----------------------------------------- 437 95 232 69 610 65 092 95 708 138 342 98 335 70 407 Hospitals 142 ----------------------------------------- 446 40 660 277 668 – 256 683 277 054 205 50 306 Own hospitals 141 ---------------------------------- 884 40 660 277 668 – 256 683 277 054 – – Other hospitals 562 --------------------------------- – – – – – 205 50 306 Health 43 ------------------------------------------- 349 45 161 97 610 88 325 29 082 134 469 112 636 78 845

Transportation:

Highways 30 ----------------------------------------- 731 37 231 60 704 19 991 17 518 32 924 23 097 30 787 Air transportation – ---------------------------------- 57 571 – 1 478 9 211 3 012 2 102 –

Water transport and terminals – ---------------------- – – –– –– –

Parking facilities – ----------------------------------- 955 – – – 847 1 640 –

Transit subsidies 8 ---------------------------------- 393 3 110 40 971 17 852 43 888 – – –

124 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:49 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 6

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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

New York Ohio

Erie Monroe Nassau Suffolk Westchester Cuyahoga Franklin Hamilton

49 50 51 52 53 54 55 56

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 19 ---------------------------------- 330 29 672 364 270 276 438 13 898 12 897 12 924 22 169 Fire protection 778 ------------------------------------ 581 5 498 5 068 775 – – – Correction 35 ---------------------------------------- 177 42 697 185 469 55 452 121 453 53 907 26 288 30 793 Protective inspection and regulation – ----------------- 495 – – 983 382 232 1 045

Environment and housing:

Sewerage 19 ---------------------------------------- 122 51 600 165 205 29 389 92 835 10 951 1 854 112 Capital outlay 1 ---------------------------------- 608 21 995 102 918 3 293 60 630 455 25 – Solid waste management – -------------------------- 41 737 930 – 55 098 1 460 11 990 1 496 Parks and recreation 7 ------------------------------ 212 15 949 54 139 9 327 27 127 – 31 099 7 220 Housing and community development 1 --------------- 749 1 757 12 872 6 072 – 6 271 2 894 8 755 Natural resources – --------------------------------- – 2 876 2 905 1 056 – 378 248

Governmental administration: Financial administration 15 ---------------------------- 109 8 284 22 033 16 357 22 168 24 424 18 541 14 149 Judicial and legal 17 ---------------------------------- 677 19 531 43 389 35 044 22 962 90 125 38 532 42 835 General public buildings 10 ---------------------------- 613 – 26 023 22 741 841 18 350 19 750 16 176 Other governmental administration 8 ------------------ 887 10 424 19 806 16 766 8 522 8 209 6 127 5 088

Interest on general debt 55 ------------------------------ 329 49 973 115 590 115 570 50 284 57 752 50 506 20 366 General expenditure, n.e.c. 118 --------------------------- 537 82 906 166 038 157 738 143 064 27 702 17 536 37 537

Utility and liquor store expenditure 36 -------------------------- 888 23 523 13 582 120 482 3 178 – 459 – Employee retirement expenditure3--------------------------- – – – –– –– –

ExhibitmTotal expenditure for salaries and wages 277 ------------ 806 165 138 808 372 511 180 389 095 409 316 138 387 141 751

Debt outstanding 696 -------------------------------- 495 989 875 1 897 215 1 731 096 694 144 859 516 690 364 317 617

Long-term debt outstanding 621 -------------------------------- 495 767 545 1 620 600 1 523 206 694 144 857 086 685 714 317 617 General debt 547 ------------------------------------------- 141 704 885 1 620 600 1 323 456 694 039 857 086 685 714 317 617 Education 1 ------------------------------------------- 975 – 20 717 – 7 954 – – – Public debt for private purposes 292 ----------------------- 282 395 510 276 360 310 098 214 038 585 921 393 804 25 166 Other and unallocable 252 -------------------------------- 884 309 375 1 323 523 1 013 358 472 047 271 165 291 910 292 451

Utility debt 74 --------------------------------------------- 354 62 660 – 199 750 105 – – – Water supply systems 74 -------------------------------- 354 62 660 – 199 750 105 – – – Electric power systems – ------------------------------- – – –– –– – Gas supply systems – ---------------------------------- – – –– –– – Transit systems – -------------------------------------- – – –– –– – Short-term debt outstanding 75 -------------------------------- 000 222 330 276 615 207 890 – 2 430 4 650 –

Long-term debt issued 20 ------------------------------------- 000 59 645 237 945 124 745 111 661 123 226 98 680 116 190 Full faith and credit 20 ------------------------------------- 000 – 237 945 124 745 111 661 82 170 86 450 25 240 General purpose 20 ------------------------------------- 000 – 237 945 124 745 111 661 82 170 86 450 25 240

Utility – ----------------------------------------------- – – –– –– –

Nonguaranteed – ----------------------------------------- 59 645 – – – 41 056 12 230 90 950

General purpose – ------------------------------------- 35 615 – – – 41 056 12 230 90 950

Utility – ----------------------------------------------- 24 030 – – – – – –

Long-term debt retired 53 ------------------------------------- 986 68 623 127 579 80 252 51 829 68 662 35 186 76 920

General purpose 53 --------------------------------------- 826 46 974 127 579 76 372 51 634 68 662 35 186 76 920

Utility 160 -------------------------------------------------- 21 649 – 3 880 195 – – –

Total borrowing 30 ------------------------------------------- 000 114 640 337 032 233 732 106 501 109 291 98 680 116 190

Total debt redemption 53 ------------------------------------- 986 54 713 127 579 80 252 70 669 52 297 113 286 76 920

Refunding issues of long-term debt – ------------------------- 13 910 – – 5 160 16 365 – –

Long-term debt refunded – ----------------------------------- 13 910 – – 5 160 16 365 – –

Net long-term debt outstanding 327 ----------------------------- 669 369 055 1 343 975 1 202 229 478 115 262 290 281 061 286 038

Cash and security holdings 395 ----------------------- 666 532 606 472 517 617 846 515 008 815 160 567 807 217 405

Employee retirement – --------------------------------------- – – –– –– –

Other 395 ---------------------------------------------------- 666 532 606 472 517 617 846 515 008 815 160 567 807 217 405

By purpose:

Offsets to debt 293 -------------------------------------- 826 398 490 276 625 320 977 216 029 594 796 404 653 31 579

Bond funds 36 ----------------------------------------- 288 61 853 75 939 123 977 166 202 120 875 65 645 63 995

Other 65 ----------------------------------------------- 552 72 263 119 953 172 892 132 777 99 489 97 509 121 831

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 125
TIPSII [UPF] L9COMT GOVTS 68137212 11/ 07/ 95 3:49 PM MACHINE: D DATA:NONE TAPE: NONE FRAME: 7

TSF:GOVTS*92. 11/ 07/ 95 15:48:48 UTF:GOVTS*93. 11/ 07/ 95 15:48:48 META:GOVTS*96. 11/ 07/ 95 15:49:12

Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OhiomCon. Oklahoma Pennsylvania

Montgomery Summit Oklahoma Tulsa

Oregonm

Multnomah Allegheny Bucks

57 58 59 60 61 62 63

Population, 1990 573 ------------------------------------------ 809 514 990 599 611 503 341 583 887 1 336 449 541 174

Revenue 415 ----------------------------------------- 699 275 644 134 793 128 466 281 077 785 955 179 432

General revenue 387 ------------------------------------------ 246 271 088 128 435 122 942 281 077 753 622 167 315 Intergovernmental revenue 175 ------------------------------ 762 107 240 15 911 15 207 126 612 323 331 69 404 From State government 129 ------------------------------ 335 89 149 13 430 9 632 99 225 308 309 68 635 Education 6 ---------------------------------------- 655 – – 23 222 665 – Highways 10 ----------------------------------------- 066 7 447 6 912 6 123 20 341 7 212 395 Public welfare 61 ------------------------------------- 216 45 845 152 – – 69 735 23 626 Health and hospitals 22 ------------------------------- 023 17 069 1 272 1 384 53 587 148 440 31 677 Housing and community development – --------------- – – – –5 062 1 928 General local government support 15 ------------------ 475 10 712 995 127 2 992 4 493 1 127 Other and unallocable 13 ----------------------------- 900 8 076 4 099 1 975 22 083 72 702 9 882 From Federal Government 11 ---------------------------- 049 6 950 673 844 24 916 14 756 769 From local governments 35 ------------------------------ 378 11 141 1 808 4 731 2 471 266 –

General revenue from own sources 211 ---------------------- 484 163 848 112 524 107 735 154 465 430 291 97 911 Taxes 103 ---------------------------------------------- 987 92 570 39 539 45 295 128 949 301 575 72 985 Property 50 ------------------------------------------ 649 65 707 39 296 44 211 91 032 287 272 72 472 General sales 42 ------------------------------------- 079 18 971 – – – – – Selective sales 1 ------------------------------------ 673 – – – 11 147 12 516 – Alcoholic beverages – ---------------------------- ––––– – Motor fuels – ------------------------------------ – – –7 024 – – Public utilities – ---------------------------------- – – – 657 – – Tobacco products – ------------------------------ ––––– – Other 1 ----------------------------------------- 673 – – –3 466 12 516 – Income taxes – ------------------------------------- ––––– – Motor vehicle licenses 5 ----------------------------- 465 2 601 – – 4 978 – – Other 4 -------------------------------------------- 121 5 291 243 1 084 21 792 1 787 513

Charges and miscellaneous general revenue 107 ------------ 497 71 278 72 985 62 440 25 516 128 716 24 926 Current charges 48 ----------------------------------- 322 38 692 11 718 17 388 14 586 88 512 17 057 Education – -------------------------------------- ––2–– – School lunch sales (gross) – -------------------- ––––– – Other local school charges – ------------------- ––2–– – Higher education – ----------------------------- ––––– – Highway – --------------------------------------- 141 – – 346 – – Hospital – --------------------------------------- 17 882 – – – 12 634 – Sewerage 22 -------------------------------------- 697 13 156 – – 118 – – Solid waste management 16 ------------------------ 151 – – – – – 120 Parks and recreation 581 ---------------------------- – – 13 078 2 741 3 087 676 Housing and community development – ------------ – – – – 286 36 Airport – ----------------------------------------- – – – – 53 723 – Water transport and terminal – --------------------- ––––– – Parking facility 394 ---------------------------------- – 736 142 – 263 – Miscellaneous commercial activity – ---------------- ––––– – Other 8 ----------------------------------------- 499 7 513 10 982 4 166 11 381 18 519 16 225

Special assessments 1 ------------------------------ 020 1 563 – 317 61 – –

Sale of property – ----------------------------------- – 228 221 261 21 –

Housing and community development – ------------ ––––– –

Other – ----------------------------------------- – 228 221 261 21 –

Interest earnings 39 ---------------------------------- 977 14 542 60 555 21 996 3 903 27 013 4 999

Fines and forfeits 1 --------------------------------- 512 6 372 124 4 1 817 2 853 1 883

Other and unallocable 16 ----------------------------- 666 10 109 360 22 514 4 888 10 317 987

Utility and liquor store revenue 28 ----------------------------- 453 4 556 192 – – – –

Employee-retirement revenue1 ------------------------------ – – 6 166 5 524 – 32 333 12 117

Expenditure 435 -------------------------------------- 717 288 156 139 460 155 450 292 267 996 522 171 805

General expenditure 410 --------------------------------------- 825 284 748 136 596 152 617 292 267 970 015 168 460

Intergovernmental expenditure 16 --------------------------- 002 10 441 11 039 8 072 17 699 51 211 9 460

Direct general expenditure 394 ------------------------------- 823 274 307 125 557 144 545 274 568 918 804 159 000

Current operation 300 ------------------------------------ 572 231 023 63 299 67 128 262 958 565 166 138 910

Capital outlay 51 ---------------------------------------- 829 17 406 8 678 49 649 9 973 305 369 12 197

Construction 44 -------------------------------------- 326 14 507 6 558 47 015 8 210 297 610 8 877

Land and existing structures 359 ------------------------ 159 76 452 – 23 1 299

Equipment 7 ---------------------------------------- 144 2 740 2 044 2 182 1 763 7 736 2 021

Assistance and subsidies 9 ----------------------------- 272 11 389 – – – – –

Interest on general debt 33 ------------------------------ 150 14 489 53 580 27 768 1 637 48 269 7 893

General expenditure by function:

Education services:

Education2 --------------------------------------- 11 075 – 9 479 9 091 1 479 21 826 2 696

Elementary and secondary education 11 ------------- 075 – 9 479 9 091 1 479 2 792 –

Higher education – ------------------------------- – – – – 19 034 2 696

Libraries – ------------------------------------------ – 7 833 8 972 18 508 5 675 4 264

Social services and income maintenance: Public welfare 88 ------------------------------------- 127 85 698 2 476 838 – 72 535 24 060 Categorical cash assistance – --------------------- ––––– – Other cash assistance 9 -------------------------- 272 11 389 – – – – – Vendor paymentsmmedical 26 ---------------------- 981 22 112 341 104 – – – Vendor paymentsmother – ------------------------ – 310 213 – 374 – Welfare institutions 2 ----------------------------- 669 – – – – – 15 114 Other 49 ----------------------------------------- 205 52 197 1 825 521 – 72 161 8 946 Hospitals – ----------------------------------------- 18 989 – 44 588 – 76 724 – Own hospitals – ---------------------------------- 18 989 – – – 61 568 – Other hospitals – --------------------------------- – – 44 588 – 15 156 – Health 69 ------------------------------------------- 606 59 176 7 281 7 236 75 704 113 913 36 188

Transportation:

Highways 23 ----------------------------------------- 036 14 177 10 855 6 186 32 703 29 230 1 331 Air transportation – ---------------------------------- – – – – 297 100 –

Water transport and terminals – ---------------------- ––––– –

Parking facilities 4 ----------------------------------- 762 – 822 275 – – 1 541

Transit subsidies – ---------------------------------- – – – – –2 140

126 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

OhiomCon. Oklahoma Pennsylvania

Montgomery Summit Oklahoma Tulsa

Oregonm

Multnomah Allegheny Bucks

57 58 59 60 61 62 63

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 12 ---------------------------------- 552 4 256 5 138 2 843 14 618 17 748 508 Fire protection – ------------------------------------ – – – – 518 488 Correction 23 ---------------------------------------- 491 15 314 8 804 6 122 57 108 42 168 24 153 Protective inspection and regulation 839 ----------------- 425 – 675 – 317 407

Environment and housing:

Sewerage 24 ---------------------------------------- 277 20 119 – – 187 – 55 Capital outlay 4 ---------------------------------- 980 1 948 – – – – – Solid waste management 19 -------------------------- 647 311 – – – 203 943 Parks and recreation 2 ------------------------------ 398 9 – 13 580 8 781 19 555 6 892 Housing and community development 4 --------------- 392 3 042 – – 7 015 20 588 2 784 Natural resources – --------------------------------- 73 281 833 1 129 253 3 312

Governmental administration: Financial administration 10 ---------------------------- 147 7 367 6 196 6 978 18 247 17 365 5 112 Judicial and legal 39 ---------------------------------- 274 16 686 9 013 3 130 14 758 57 725 21 480 General public buildings 6 ---------------------------- 014 9 910 5 324 2 964 11 837 27 708 2 859 Other governmental administration 5 ------------------ 421 2 070 2 277 1 788 2 675 13 319 4 070

Interest on general debt 33 ------------------------------ 150 14 489 53 580 27 768 1 637 48 269 7 893 General expenditure, n.e.c. 32 --------------------------- 617 12 637 7 237 8 750 25 881 87 276 15 284

Utility and liquor store expenditure 24 -------------------------- 892 3 408 307 – – – – Employee retirement expenditure3--------------------------- – – 2 557 2 833 – 26 507 3 345

ExhibitmTotal expenditure for salaries and wages 106 ------------ 288 80 100 35 893 37 133 102 206 193 799 71 608

Debt outstanding 440 -------------------------------- 381 181 097 726 923 345 782 15 011 1 277 981 122 563

Long-term debt outstanding 429 -------------------------------- 106 167 817 726 923 345 474 15 011 1 277 981 122 563 General debt 387 ------------------------------------------- 056 165 837 726 099 345 474 15 011 1 277 981 122 563 Education – ------------------------------------------- – – – –6 195 – Public debt for private purposes 278 ----------------------- 209 98 443 722 714 190 429 – – – Other and unallocable 108 -------------------------------- 847 67 394 3 385 155 045 15 011 1 271 786 122 563

Utility debt 42 --------------------------------------------- 050 1 980 824 – – – – Water supply systems 42 -------------------------------- 050 1 980 824 – – – – Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- ––––– – Short-term debt outstanding 11 -------------------------------- 275 13 280 – 308 – – –

Long-term debt issued 30 ------------------------------------- 528 36 935 110 435 67 550 – 93 208 – Full faith and credit 25 ------------------------------------- 028 31 435 – – – 78 353 – General purpose 25 ------------------------------------- 028 31 435 – – – 78 353 –

Utility – ----------------------------------------------- ––––– –

Nonguaranteed 5 ----------------------------------------- 500 5 500 110 435 67 550 – 14 855 –

General purpose 5 ------------------------------------- 500 5 500 110 435 67 550 – 14 855 –

Utility – ----------------------------------------------- ––––– –

Long-term debt retired 18 ------------------------------------- 376 12 451 29 306 21 879 2 584 42 401 4 237

General purpose 17 --------------------------------------- 526 12 241 29 238 21 879 2 584 42 401 4 237

Utility-------------------------------------------------- 850 210 68 – – – –

Total borrowing 30 ------------------------------------------- 528 36 935 110 435 67 550 – 78 353 –

Total debt redemption 25 ------------------------------------- 721 33 606 29 306 21 901 2 594 26 411 4 237

Refunding issues of long-term debt – ------------------------- – – – – 14 855 –

Long-term debt refunded – ----------------------------------- – – – – 15 990 –

Net long-term debt outstanding 147 ----------------------------- 364 66 635 3 107 153 863 12 876 1 208 226 119 732

Cash and security holdings 440 ----------------------- 628 143 864 797 555 316 182 36 405 827 177 131 580

Employee retirement – -------------------------------------- – 30 447 51 469 – 232 637 91 594

Other 440 ---------------------------------------------------- 628 143 864 767 108 264 713 36 405 594 540 39 986

By purpose:

Offsets to debt 281 -------------------------------------- 742 101 182 723 816 191 611 2 135 69 755 2 831

Bond funds 71 ----------------------------------------- 527 – – 23 989 746 412 015 17 322

Other 87 ----------------------------------------------- 359 42 682 43 292 49 113 33 524 112 770 19 833

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 127
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

PennsylvaniamCon. Texas

Delaware Montgomery

Tennesseem

Shelby Bexar Dallas El Paso Harris

64 65 66 67 68 69 70

Population, 1990 547 ------------------------------------------ 651 678 111 826 330 1 185 394 1 852 810 591 610 2 818 199

Revenue 267 ----------------------------------------- 554 268 526 916 311 469 711 651 279 179 211 1 287 241

General revenue 256 ------------------------------------------ 736 257 437 882 012 465 107 642 328 179 211 1 287 241 Intergovernmental revenue 109 ------------------------------ 109 81 175 168 305 85 805 129 264 42 634 190 795 From State government 109 ------------------------------ 049 80 455 143 420 73 950 108 501 30 704 126 487 Education – ---------------------------------------- – 60 671 – – – – Highways 833 ----------------------------------------- 1 021 7 597 141 401 66 933 Public welfare 41 ------------------------------------- 758 31 734 3 024 46 245 39 056 12 373 45 012 Health and hospitals 31 ------------------------------- 520 40 156 7 166 19 160 26 429 11 199 36 415 Housing and community development – --------------- 60 – – – – – General local government support 1 ------------------ 134 1 379 10 193 2 046 5 367 822 6 472 Other and unallocable 33 ----------------------------- 804 6 105 54 769 6 358 37 248 6 244 37 655 From Federal Government – ---------------------------- 12 3 525 1 575 3 059 1 819 16 017 From local governments 60 ------------------------------ 708 21 360 10 280 17 704 10 111 48 291

General revenue from own sources 147 ---------------------- 627 176 262 713 707 379 302 513 064 136 577 1 096 446 Taxes 79 ---------------------------------------------- 969 92 954 416 886 191 909 315 888 77 995 687 190 Property 79 ------------------------------------------ 966 92 392 223 573 175 502 286 256 58 957 639 090 General sales – ------------------------------------- – 158 508 – – 14 727 – Selective sales – ------------------------------------ – 5 859 4 056 8 672 1 553 23 110 Alcoholic beverages – ---------------------------- – 892 – – – – Motor fuels – ------------------------------------ ––––– – Public utilities – ---------------------------------- – – 174 363 49 1 511 Tobacco products – ------------------------------ – 15 – – – – Other – ----------------------------------------- – 4 952 3 882 8 309 1 504 21 599 Income taxes – ------------------------------------- ––––– – Motor vehicle licenses – ----------------------------- – 12 484 11 735 20 607 2 512 21 199 Other 3 -------------------------------------------- 562 16 462 616 353 246 3 791

Charges and miscellaneous general revenue 67 ------------ 658 83 308 296 821 187 393 197 176 58 582 409 256 Current charges 59 ----------------------------------- 343 17 613 235 469 77 152 135 093 39 350 186 313 Education – -------------------------------------- – 4 698 – – – – School lunch sales (gross) – -------------------- – 4 698 – – – – Other local school charges – ------------------- ––––– – Higher education – ----------------------------- ––––– – Highway – --------------------------------------- – – – 48 – 62 000 Hospital – --------------------------------------- – 195 661 66 083 93 797 30 239 67 510 Sewerage – -------------------------------------- ––––– – Solid waste management 30 ------------------------ 679 –9––– – Parks and recreation 135 ---------------------------- – 2 307 – – 1 389 1 458 Housing and community development – ------------ 258 1 – – – – Airport – ----------------------------------------- ––––– – Water transport and terminal – --------------------- ––––– – Parking facility – ---------------------------------- 340 – 303 1 364 178 482 Miscellaneous commercial activity – ---------------- ––––– – Other 28 ----------------------------------------- 529 17 015 32 793 10 766 39 884 7 544 54 863

Special assessments – ------------------------------ ––––– –

Sale of property – ----------------------------------- 251 – 2 – – 92

Housing and community development – ------------ ––––– –

Other – ----------------------------------------- 251 – 2 – – 92

Interest earnings 5 ---------------------------------- 613 54 519 54 448 99 684 53 333 13 407 187 723

Fines and forfeits 2 --------------------------------- 466 3 712 1 6 692 8 083 2 690 13 344

Other and unallocable 236 ----------------------------- 7 213 6 903 3 863 667 3 135 21 784

Utility and liquor store revenue – ----------------------------- ––––– –

Employee-retirement revenue1 ------------------------------ 10 818 11 089 34 299 4 604 8 951 – –

Expenditure 259 -------------------------------------- 929 257 869 841 817 454 845 648 174 205 086 1 352 391

General expenditure 254 --------------------------------------- 088 252 676 827 105 454 249 646 161 205 086 1 352 391

Intergovernmental expenditure 16 --------------------------- 637 14 525 158 999 10 849 100 9 464 –

Direct general expenditure 237 ------------------------------- 451 238 151 668 106 443 400 646 061 195 622 1 352 391

Current operation 210 ------------------------------------ 518 176 341 515 343 311 999 506 480 144 765 929 674

Capital outlay 17 ---------------------------------------- 321 6 655 69 527 34 751 76 089 33 333 142 608

Construction 16 -------------------------------------- 918 3 647 59 703 22 133 61 703 25 371 110 085

Land and existing structures – ------------------------ 102 67 56 3 897 6 20 526

Equipment 403 ---------------------------------------- 2 906 9 757 12 562 10 489 7 956 11 997

Assistance and subsidies – ----------------------------- – – – – 113 –

Interest on general debt 9 ------------------------------ 612 55 155 83 236 96 650 63 492 17 411 280 109

General expenditure by function:

Education services:

Education2 --------------------------------------- – 6 283 185 597 – – 6 302 –

Elementary and secondary education – ------------- – 185 550 – – – –

Higher education – ------------------------------- 6 283 47 – – 6 302 –

Libraries 1 ------------------------------------------ 523 2 146 1 792 839 224 144 8 298

Social services and income maintenance: Public welfare 53 ------------------------------------- 316 31 755 5 572 16 416 14 287 1 212 15 150 Categorical cash assistance – --------------------- ––––– – Other cash assistance – -------------------------- – – – – 113 – Vendor paymentsmmedical – ---------------------- – 104 – 12 5 – Vendor paymentsmother 77 ------------------------ 79 – 18 3 150 247 – Welfare institutions 28 ----------------------------- 045 20 802 – – – – 1 444 Other 25 ----------------------------------------- 194 10 874 5 468 11 565 11 125 847 13 706 Hospitals – ----------------------------------------- 476 212 629 158 430 240 303 60 259 327 206 Own hospitals – ---------------------------------- – 184 629 158 430 240 303 60 259 327 206 Other hospitals – --------------------------------- 476 28 000 – – – – Health 31 ------------------------------------------- 622 43 604 27 129 21 703 42 468 19 491 47 619

Transportation:

Highways 881 ----------------------------------------- 3 045 21 176 18 795 61 889 2 059 126 272 Air transportation – ---------------------------------- ––––– –

Water transport and terminals – ---------------------- – 1 898 – – – 4 132

Parking facilities – ----------------------------------- 331 – 199 6 154 –

Transit subsidies 6 ---------------------------------- 309 3 278 – – – – –

128 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

PennsylvaniamCon. Texas

Delaware Montgomery

Tennesseem

Shelby Bexar Dallas El Paso Harris

64 65 66 67 68 69 70

General expendituremCon.

General expenditure by functionmCon.

Public safety:

Police protection 4 ---------------------------------- 095 716 20 028 12 916 19 482 2 906 73 682 Fire protection 59 ------------------------------------ 464 5 197 687 285 – 1 112 Correction 16 ---------------------------------------- 143 26 892 51 469 48 134 80 006 32 085 162 639 Protective inspection and regulation – ----------------- 191 4 370 – – – 2 324

Environment and housing:

Sewerage – ---------------------------------------- – 111 – – 281 657 Capital outlay – ---------------------------------- – 111 – – 281 657 Solid waste management 34 -------------------------- 877 – 962 – – – 16 Parks and recreation 734 ------------------------------ 3 993 9 328 2 374 6 11 120 32 617 Housing and community development – --------------- 249 1 385 1 919 735 94 4 097 Natural resources 150 --------------------------------- 389 2 943 3 765 251 323 37 635

Governmental administration: Financial administration 3 ---------------------------- 631 4 724 13 727 16 644 23 478 10 550 67 488 Judicial and legal 18 ---------------------------------- 752 22 623 40 837 30 629 62 655 14 001 102 272 General public buildings 2 ---------------------------- 201 6 015 5 137 9 815 13 939 20 025 28 079 Other governmental administration 2 ------------------ 406 4 700 8 095 4 260 7 481 2 177 14 636

Interest on general debt 9 ------------------------------ 612 55 155 83 236 96 650 63 492 17 411 280 109 General expenditure, n.e.c. 67 --------------------------- 777 35 647 124 487 10 074 15 174 4 492 16 351

Utility and liquor store expenditure – -------------------------- ––––– – Employee retirement expenditure3--------------------------- 5 841 5 193 14 712 596 2 013 – –

ExhibitmTotal expenditure for salaries and wages 68 ------------ 575 65 364 303 886 152 255 279 637 75 024 455 888

Debt outstanding 135 -------------------------------- 548 761 531 1 024 224 1 123 000 831 060 242 950 3 716 726

Long-term debt outstanding 135 -------------------------------- 548 761 531 1 024 224 1 123 000 831 060 242 950 3 716 726 General debt 135 ------------------------------------------- 548 761 531 1 024 224 1 123 000 831 060 242 950 3 716 726 Education – ------------------------------------------- – 163 134 – – – – Public debt for private purposes – ----------------------- 690 546 530 569 976 914 380 841 99 531 1 504 810 Other and unallocable 135 -------------------------------- 548 70 985 330 521 146 086 450 219 143 419 2 211 916

Utility debt – --------------------------------------------- ––––– – Water supply systems – -------------------------------- ––––– – Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- ––––– – Short-term debt outstanding – -------------------------------- ––––– –

Long-term debt issued – ------------------------------------- 189 660 182 208 65 929 31 826 17 755 1 836 Full faith and credit – ------------------------------------- 29 100 150 318 580 31 826 12 255 1 836 General purpose – ------------------------------------- 29 100 150 318 580 31 826 12 255 1 836

Utility – ----------------------------------------------- ––––– –

Nonguaranteed – ----------------------------------------- 160 560 31 890 65 349 – 5 500 –

General purpose – ------------------------------------- 160 560 31 890 65 349 – 5 500 –

Utility – ----------------------------------------------- ––––– –

Long-term debt retired 11 ------------------------------------- 540 57 248 149 152 40 487 80 436 14 422 165 116

General purpose 11 --------------------------------------- 540 57 248 149 152 40 487 80 436 14 422 165 116

Utility-------------------------------------------------- – ––––– –

Total borrowing – ------------------------------------------- 160 560 124 818 65 929 31 826 17 755 –

Total debt redemption 11 ------------------------------------- 540 28 148 100 764 40 487 80 436 26 422 165 116

Refunding issues of long-term debt – ------------------------- 29 100 57 390 – – – 1 836

Long-term debt refunded – ----------------------------------- 29 100 48 388 – – – –

Net long-term debt outstanding 135 ----------------------------- 548 70 845 484 839 125 409 417 951 141 229 1 552 608

Cash and security holdings 186 ----------------------- 553 805 712 978 522 1 170 822 725 220 144 617 2 994 463

Employee retirement 101 -------------------------------------- 859 104 505 301 860 18 614 53 723 – –

Other 84 ---------------------------------------------------- 694 701 207 676 662 1 152 208 671 497 144 617 2 994 463

By purpose:

Offsets of debt – -------------------------------------- 690 686 539 385 997 591 413 109 101 721 2 164 118

Bond funds 75 ----------------------------------------- 308 1 925 43 717 44 225 110 645 18 834 399 921

Other 9 ----------------------------------------------- 386 8 596 93 560 110 392 147 743 24 062 430 424

See footnotes at end of table.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 129
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

TexasmCon. Washington

Tarrant Travis UtahmSalt Lake VirginiamFairfax King Pierce

Wisconsinm

Milwaukee

71 72 73 74 75 76 77

Population, 1990 1 ------------------------------------------ 170 103 576 407 725 956 818 584 1 507 319 586 203 959 275

Revenue 351 ----------------------------------------- 796 198 664 283 488 2 228 631 701 129 211 670 962 438

General revenue 351 ------------------------------------------ 796 198 664 283 488 1 931 185 701 129 211 670 844 497 Intergovernmental revenue 80 ------------------------------ 618 41 774 59 488 324 397 178 526 69 988 407 950 From State government 66 ------------------------------ 132 31 590 51 632 270 169 117 896 52 140 353 531 Education – ---------------------------------------- – – 191 665 – – – Highways 44 ----------------------------------------- 92 4 598 – 24 240 11 628 9 438 Public welfare 20 ------------------------------------- 624 5 596 7 964 25 512 – – 147 865 Health and hospitals 26 ------------------------------- 952 15 396 20 399 15 417 64 414 28 217 89 034 Housing and community development – --------------- ––––9 – General local government support 2 ------------------ 277 1 606 – 11 372 3 021 1 632 55 104 Other and unallocable 16 ----------------------------- 235 8 900 18 671 26 203 26 221 10 654 52 090 From Federal Government 5 ---------------------------- 799 1 217 5 796 30 917 13 304 7 652 33 274 From local governments 8 ------------------------------ 687 8 967 2 060 23 311 47 326 10 196 21 145

General revenue from own sources 271 ---------------------- 178 156 890 224 000 1 606 788 522 603 141 682 436 547 Taxes 179 ---------------------------------------------- 098 98 671 169 215 1 238 320 339 026 90 870 158 260 Property 162 ------------------------------------------ 704 89 672 116 949 1 024 892 231 206 55 194 131 148 General sales – ------------------------------------- 1 895 39 273 71 548 64 819 20 701 26 077 Selective sales 4 ------------------------------------ 890 290 6 537 58 608 23 369 5 904 – Alcoholic beverages – ---------------------------- ––––– – Motor fuels – ------------------------------------ ––––– – Public utilities 128 ---------------------------------- 94 – 53 540 2 020 710 – Tobacco products – ------------------------------ – –2 176 – – – Other 4 ----------------------------------------- 762 196 6 537 2 892 21 349 5 194 – Income taxes – ------------------------------------- ––––– – Motor vehicle licenses 11 ----------------------------- 018 6 305 – 11 877 5 095 1 871 – Other 486 -------------------------------------------- 509 6 456 71 395 14 537 7 200 1 035

Charges and miscellaneous general revenue 92 ------------ 080 58 219 54 785 368 468 183 577 50 812 278 287 Current charges 45 ----------------------------------- 046 16 172 37 085 232 498 121 202 28 919 250 565 Education – -------------------------------------- – – 28 351 – – – School lunch sales (gross) – -------------------- – – 21 278 – – – Other local school charges – ------------------- – –7 073 – – – Higher education – ----------------------------- ––––– – Highway 3 --------------------------------------- – 191 – 1 050 517 6 Hospital 25 --------------------------------------- 903 – – – – – 186 790 Sewerage – -------------------------------------- – – 66 428 16 14 594 – Solid waste management – ------------------------ 158 11 188 82 386 55 335 4 744 – Parks and recreation 2 ---------------------------- 175 535 9 394 1 873 12 868 1 488 25 986 Housing and community development 6 ------------ – – 13 198 – – – Airport – ----------------------------------------- – – –5 535 133 26 572 Water transport and terminal – --------------------- ––––– – Parking facility – ---------------------------------- – – 72 – – – Miscellaneous commercial activity – ---------------- ––––– – Other 16 ----------------------------------------- 959 15 479 16 312 40 190 46 398 7 443 11 211

Special assessments – ------------------------------ – –6 547 653 5 810 –

Sale of property – ----------------------------------- 134 151 51 275 688 –

Housing and community development – ------------ ––––– –

Other – ----------------------------------------- 134 151 51 275 688 –

Interest earnings 43 ---------------------------------- 549 33 301 14 361 96 325 46 577 10 529 10 479

Fines and forfeits 2 --------------------------------- 889 2 139 1 287 5 119 6 722 3 576 4 622

Other and unallocable 596 ----------------------------- 6 473 1 901 27 928 8 148 1 290 12 621

Utility and liquor store revenue – ----------------------------- – – 60 782 – – 31 174

Employee-retirement revenue1 ------------------------------ – – – 236 664 – – 86 767

Expenditure 361 -------------------------------------- 410 228 287 256 452 2 018 077 717 067 217 946 943 869

General expenditure 361 --------------------------------------- 410 228 287 256 452 1 851 183 717 067 217 946 821 567

Intergovernmental expenditure 176 --------------------------- – 19 347 54 934 46 511 561 –

Direct general expenditure 361 ------------------------------- 234 228 287 237 105 1 796 249 670 556 217 385 821 567

Current operation 271 ------------------------------------ 384 146 433 204 731 1 544 626 498 808 180 522 639 268

Capital outlay 37 ---------------------------------------- 679 39 444 16 909 146 463 118 100 30 853 145 348

Construction 27 -------------------------------------- 491 25 984 11 513 94 137 79 001 25 845 134 645

Land and existing structures 806 ------------------------ 9 827 867 27 274 8 011 1 729 1 084

Equipment 9 ---------------------------------------- 382 3 633 4 529 25 052 31 088 3 279 9 619

Assistance and subsidies 4 ----------------------------- 898 – –8 116 320 – 12 209

Interest on general debt 47 ------------------------------ 273 42 410 15 465 97 044 53 328 6 010 24 742

By function:

Education services:

Education2 --------------------------------------- – – – 849 263 458 – –

Elementary and secondary education – ------------- – – 849 263 458 – –

Higher education – ------------------------------- ––––– –

Libraries – ------------------------------------------ – 8 935 23 339 – 11 –

Social services and income maintenance: Public welfare 7 ------------------------------------- 690 13 656 21 89 607 758 2 413 164 587 Categorical cash assistance 4 --------------------- 898 – –1 724 – – – Other cash assistance – -------------------------- – –6 392 320 – 12 209 Vendor paymentsmmedical 43 ---------------------- 3 281 – 130 – – 5 208 Vendor paymentsmother 1 ------------------------ 366 54 21 – – – 710 Welfare institutions – ----------------------------- ––––– – Other 1 ----------------------------------------- 383 10 321 – 81 361 438 2 413 146 460 Hospitals 118 ----------------------------------------- 187 – – –4 287 – 257 611 Own hospitals 118 ---------------------------------- 187 – – –3 463 – 257 611 Other hospitals – --------------------------------- – – – 824 – – Health 24 ------------------------------------------- 256 27 740 53 372 76 535 129 143 43 729 19 008

Transportation:

Highways 11 ----------------------------------------- 950 37 891 14 324 61 714 68 133 30 160 18 991 Air transportation – ---------------------------------- – – –4 800 107 25 926

Water transport and terminals – ---------------------- ––––– –

Parking facilities 1 ----------------------------------- 280 ––––– –

Transit subsidies – ---------------------------------- – 18 813 16 174 – – –

130 INDIVIDUAL LARGE COUNTY GOVERNMENTS GOVERNMENT FINANCES
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Table 7. Finances of Individual County Governments Having 500,000 Population or More:

1991-92mCon.

[Dollar amounts in thousands. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

Item

TexasmCon. Washington

Tarrant Travis UtahmSalt Lake VirginiamFairfax King Pierce

Wisconsinm

Milwaukee

71 72 73 74 75 76 77

General expendituremCon.

By functionmCon.

Public safety:

Police protection 9 ---------------------------------- 582 15 460 23 930 73 366 48 449 23 583 12 050 Fire protection 103 ------------------------------------ – 11 411 69 669 3 480 – – Correction 50 ---------------------------------------- 309 31 510 17 561 22 455 54 563 17 550 96 103 Protective inspection and regulation – ----------------- – 2 260 7 016 24 061 2 872 –

Environment and housing:

Sewerage – ---------------------------------------- – – 78 057 – 25 235 – Capital outlay – ---------------------------------- – – 14 331 – 17 405 – Solid waste management – -------------------------- 154 6 043 71 585 54 029 5 526 37 Parks and recreation 3 ------------------------------ 058 2 569 21 673 41 731 75 830 4 687 93 085 Housing and community development 5 --------------- 324 – 2 049 52 696 6 714 2 932 7 483 Natural resources 233 --------------------------------- 305 2 877 11 530 15 580 2 096 501

Governmental administration: Financial administration 14 ---------------------------- 914 9 984 13 865 26 491 22 626 15 470 7 538 Judicial and legal 41 ---------------------------------- 137 25 132 11 565 22 812 83 191 23 264 43 446 General public buildings 1 ---------------------------- 940 3 512 2 147 46 807 22 587 740 2 883 Other governmental administration 3 ------------------ 606 6 093 5 562 20 376 19 577 5 821 11 651

Interest on general debt 47 ------------------------------ 273 42 410 15 465 97 044 53 328 6 010 24 742 General expenditure, n.e.c. 20 --------------------------- 568 11 871 24 579 92 916 25 473 5 740 35 925

Utility and liquor store expenditure – -------------------------- – – 92 545 – – 73 228 Employee retirement expenditure3--------------------------- – – – 74 349 – – 49 074

ExhibitmTotal expenditure for salaries and wages 144 ------------ 137 79 803 81 156 1 029 902 249 550 78 472 277 091

Debt outstanding 638 -------------------------------- 888 510 975 193 891 1 926 906 641 365 84 073 353 745

Long-term debt outstanding 638 -------------------------------- 888 510 740 193 891 1 926 906 641 365 84 073 333 745 General debt 638 ------------------------------------------- 888 510 740 193 891 1 534 967 641 365 84 073 333 745 Education – ------------------------------------------- – – 433 470 – – – Public debt for private purposes 453 ----------------------- 351 254 189 139 323 498 429 – – – Other and unallocable 185 -------------------------------- 537 256 551 54 568 603 068 641 365 84 073 333 745

Utility debt – --------------------------------------------- – – 391 939 – – – Water supply systems – -------------------------------- – – 346 760 – – – Electric power systems – ------------------------------- ––––– – Gas supply systems – ---------------------------------- ––––– – Transit systems – -------------------------------------- – – 45 179 – – – Short-term debt outstanding – -------------------------------- 235 – – – – 20 000

Long-term debt issued 45 ------------------------------------- 395 80 790 – 265 331 75 106 9 908 51 150 Full faith and credit 10 ------------------------------------- 900 67 550 – 150 000 73 212 2 145 51 150 General purpose 10 ------------------------------------- 900 67 550 – 150 000 73 212 2 145 51 150

Utility – ----------------------------------------------- ––––– –

Nonguaranteed 34 ----------------------------------------- 495 13 240 – 115 331 1 894 7 763 –

General purpose 34 ------------------------------------- 495 13 240 – 115 331 1 894 7 763 –

Utility – ----------------------------------------------- ––––– –

Long-term debt retired 49 ------------------------------------- 698 68 244 19 015 75 664 34 639 6 010 32 240

General purpose 49 --------------------------------------- 698 68 244 19 015 67 795 34 639 6 010 32 240

Utility-------------------------------------------------- – – –7 869 – – –

Total borrowing 45 ------------------------------------------- 395 40 475 – 265 331 75 106 9 908 51 150

Total debt redemption 49 ------------------------------------- 698 32 594 19 015 75 664 34 639 6 324 40 325

Refunding issues of long-term debt – ------------------------- 40 550 – – – – –

Long-term debt refunded – ----------------------------------- 35 650 – – – – –

Net long-term debt outstanding 199 ----------------------------- 622 243 680 53 053 1 396 265 632 623 48 873 329 500

Cash and security holdings 496 ----------------------- 534 342 446 226 472 3 048 897 569 668 87 550 796 337

Employee retirement – -------------------------------------- – –1 670 449 – – 771 377

Other 496 ---------------------------------------------------- 534 342 446 226 472 1 378 448 569 668 87 550 24 960

By purpose:

Offsets to debt 439 -------------------------------------- 266 267 060 140 838 530 641 8 742 35 200 4 245

Bond funds 21 ----------------------------------------- 400 56 803 12 317 232 158 319 863 10 791 9 327

Other 35 ----------------------------------------------- 868 18 583 73 317 615 649 241 063 41 559 11 388

Note: See appendix B for factors that deserve special attention in interpreting this table. Counties were selected in table 7 based on 1986 population; counties in tables 2, 3, and 4 were

distributed according to their 1990 populations.

1Excludes " county contributions," classified as " nonrevenue," intragovernmental transfers.

2Includes items not included in detail.

3Payments to beneficiaries including withdrawal of contributions.

GOVERNMENT FINANCES INDIVIDUAL LARGE COUNTY GOVERNMENTS 131
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Table 8. Finances of County Government-Operated Utilities by State: 1991-92

[Dollar amounts in thousands.. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

State

Total1 Electric power1

Expenditure Expenditure

Revenue Total Capital outlay only

Long-term debt

outstanding Revenue Total Capital outlay only

Long-term debt

outstanding

12 3 4567 8

United States 1 ---- 736 064 3 073 783 1 036 148 5 377 013 131 991 143 779 27 448 216 506

Alabama 6 ----------------- 634 11 327 4 837 22 019 – – – – Alaska 4 ------------------- 657 52 721 41 539 – 2 049 24 931 22 459 – Arizona – ------------------ – – –––– – Arkansas – ----------------- – – –––– – California 103 ----------------- 394 329 502 69 136 242 906 11 175 11 606 854 110 986

Colorado 1 ----------------- 719 6 429 2 509 2 265 – – – – Connecticut – --------------- – – –––– – Delaware 652 ----------------- 601 – 4 971 – – – – Florida 499 ------------------- 191 1 105 877 480 929 1 840 669 – 709 – – Georgia 178 ------------------ 537 224 634 61 086 656 014 14 749 13 015 – –

Hawaii 33 ------------------- 665 30 523 3 966 56 494 – – – – Idaho – -------------------- – – –––– – Illinois 16 -------------------- 506 18 306 5 293 41 538 – – – – Indiana – ------------------- 2 439 461 – – – – – Iowa – --------------------- – – –––– –

Kansas 29 ------------------- 39 – – – – – – Kentucky – ----------------- 22 – – – – – – Louisiana 67 ----------------- 379 78 769 9 240 108 400 – – – – Maine – -------------------- – – –––– – Maryland 46 ----------------- 457 95 659 6 011 313 383 – – – –

Massachusetts – ------------ – – –––– – Michigan 50 ----------------- 167 61 336 3 794 251 999 23 068 13 969 – 615 Minnesota 396 ---------------- 1 655 289 335 – – – – Mississippi 2 ---------------- 958 3 997 500 6 869 – – – – Missouri 1 ------------------ 340 1 036 – – – – – –

Montana – ----------------- 27 – – – – – – Nebraska – ----------------- – – –––– – Nevada 94 ------------------ 878 167 069 76 995 157 553 474 460 – – New Hampshire – ----------- 9 – –––– – New Jersey – --------------- – – –––– –

New Mexico 33 -------------- 248 30 142 1 028 104 760 25 777 23 437 866 102 865 New York 164 ---------------- 825 249 578 68 561 373 971 – 7 – – North Carolina 44 ------------ 774 89 368 47 291 191 970 – – – – North Dakota – ------------- – – –––– – Ohio 85 --------------------- 669 71 334 6 401 134 084 – – – –

Oklahoma 192 ---------------- 307 – 824 – – – – Oregon 102 ------------------ 986 678 – – – – – Pennsylvania – ------------- – – –––– –

Rhode Island – ------------- – – –––– –

South Carolina 15 ------------ 748 23 085 10 956 2 525 – – – –

South Dakota – ------------- – – –––– –

Tennessee 58 --------------- 973 59 607 3 548 15 124 54 699 55 144 2 902 2 040

Texas 459 -------------------- 499 230 – – 106 – –

Utah – --------------------- – – –––– –

Vermont – ------------------ – – –––– –

Virginia 191 ------------------- 012 277 145 106 499 848 340 – – – –

Washington 1 --------------- 271 5 811 869 – – 395 367 –

West Virginia 58 ------------- 658 329 – – – – –

Wisconsin 31 ---------------- 174 73 286 23 173 – – – – –

Wyoming – ----------------- – – –––– –

See footnotes at end of table.

132 UTILITIES GOVERNMENT FINANCES
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Table 8. Finances of County Government-Operated Utilities by State: 1991-92mCon.

[Dollar amounts in thousands.. Detail may not add to total because of rounding. For meaning of abbreviations and symbols, see introductory text]

State

Water supply1 Transit system1 Gas supply1

Expenditure Expenditure Expenditure

Revenue Total

Capital

outlay only

Long-term

debt outstanding Revenue TotalCapital

outlay only

Long-term

debt outstanding Revenue TotalCapital

outlay only

Long-term

debt outstanding

9 10 11 12 13 14 15 16 17 18 19 20

United States 1 ---- 423 867 2 070 296 794 164 4 966 627 165 298 829 723 199 503 188 263 14 908 29 985 15 033 5 617

Alabama 6 ----------------- 634 11 319 4 829 22 019 – 8 8 – – – – – Alaska 1 ------------------- 383 5 665 4 132 – 766 4 544 87 – 459 17 581 14 861 – Arizona – ------------------ –– – – –– – ––– – Arkansas – ----------------- –– – – –– – ––– – California 67 ----------------- 596 76 060 10 239 69 251 24 623 241 836 58 043 62 669 – – – –

Colorado 310 ----------------- 306 – 1 200 1 409 6 123 2 509 1 065 – – – – Connecticut – --------------- –– – – –– – ––– – Delaware 652 ----------------- 601 – 4 971 – – – – – – – – Florida 427 ------------------- 691 814 619 431 990 1 840 669 71 500 290 549 48 939 – – – – – Georgia 159 ------------------ 650 198 076 58 962 656 014 3 671 13 222 2 124 – 467 321 – –

Hawaii 33 ------------------- 391 29 865 3 957 56 494 274 658 9 – – – – – Idaho – -------------------- –– – – –– – ––– – Illinois 16 -------------------- 506 18 261 5 282 41 538 – 45 11 – – – – – Indiana – ------------------- 536 461 – – 1 903 – – – – – – Iowa – --------------------- –– – – –– – ––– –

Kansas 29 ------------------- 39 – – – – – – – – – – Kentucky – ----------------- – – – – 22 – – – – – – Louisiana 57 ----------------- 934 69 912 9 178 104 378 2 446 – – 9 443 8 411 62 4 022 Maine – -------------------- –– – – –– – ––– – Maryland 34 ----------------- 538 51 497 118 313 383 11 919 44 162 5 893 – – – – –

Massachusetts – ------------ –– – – –– – ––– – Michigan 25 ----------------- 153 37 928 3 533 251 384 1 946 9 439 261 – – – – – Minnesota 396 ---------------- 769 289 335 – 886 – – – – – – Mississippi 2 ---------------- 958 3 997 500 6 869 – – – – – – – – Missouri 1 ------------------ 340 1 026 – – – 10 – – – – – –

Montana – ----------------- – – – – 27 – – – – – – Nebraska – ----------------- –– – – –– – ––– – Nevada 90 ------------------ 722 151 796 75 802 157 553 3 682 14 813 1 193 – – – – – New Hampshire – ----------- 9– – – –– – ––– – New Jersey – --------------- –– – – –– – ––– –

New Mexico 2 -------------- 932 3 033 52 300 – – – – 4 539 3 672 110 1 595 New York 155 ---------------- 150 186 352 49 442 373 971 9 675 63 219 19 119 – – – – – North Carolina 43 ------------ 089 86 004 46 923 191 970 1 685 3 364 368 – – – – – North Dakota – ------------- –– – – –– – ––– – Ohio 85 --------------------- 669 70 966 6 376 134 084 – 368 25 – – – – –

Oklahoma 192 ---------------- 307 – 824 – – – – – – – – Oregon 102 ------------------ 986 678 – – – – – – – – –

Pennsylvania – ------------- –– – – –– – ––– –

Rhode Island – ------------- –– – – –– – ––– –

South Carolina 14 ------------ 427 20 502 10 809 2 525 1 321 2 583 147 – – – – –

South Dakota – ------------- –– – – –– – ––– –

Tennessee 4 --------------- 274 4 463 646 13 084 – – – – – – – –

Texas 459 -------------------- 386 230 – – 7 – – – – – –

Utah – --------------------- –– – – –– – ––– –

Vermont – ------------------ –– – – –– – ––– –

Virginia 189 ------------------- 510 220 559 69 002 723 811 1 502 56 586 37 497 124 529 – – – –

Washington 1 --------------- 180 4 123 405 – 91 1 293 97 – – – – –

West Virginia – ------------- 334 329 – 58 324 – – – – – –

Wisconsin – ---------------- – – – 31 174 73 286 23 173 – – – – –

Wyoming – ----------------- –– – – –– – ––– –

Note: Data partially based on estimates and subject to sampling variation; see text.

1Utility revenue does not include certain receipts, such as permits, special assessments, intergovernmental aid (primarily transit subsidies), and interest income, classified in other general

revenue categories, or subsidies from parent governments. Utility expenditure includes interest on debt.

GOVERNMENT FINANCES UTILITIES 133
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Appendix A.

Definitions of Selected Terms

Agency and Private Trust Transactions— Transactions

excluded from census data on county finances because

they involve receipt, holding, and disbursement of monies

by county governments as agent or trustee for other

governments or private persons, such as collection of

Federal income taxes and social security ‘‘taxes,’’ receipt

and return of guarantee deposits, and the like.

Air Transportation— Construction, maintenance, operation and support of publicly operated airport facilities.

Assistance and Subsidies— For local governments this

category is limited to direct cash assistance payments to

public welfare recipients. See Public Welfare.

Bond Funds— Funds established to account for the proceeds of bond issues pending their disbursement.

Borrowing— Long-term debt incurred, other than to refund

existing long-term debt, plus any net increase in short-term

debt outstanding.

Capital Outlay— Direct expenditure for contract or force

account construction of buildings, roads, and other improvements, and for purchases of equipment, land, and existing

structures. Includes amounts for additions, replacements,

and major alterations to fixed works and structures. However, expenditure for repairs to such works and structures

is classified as current operation expenditure. See Construction and Equipment.

Cash and Security Holdings— Cash, deposits, and government and private securities (bonds, notes, stocks,

mortgages, etc.), except holdings of agency and private

trust funds. Does not include interfund loans, receivables,

and the value of real property and other fixed assets.

Cash Assistance— See Public Welfare.

Construction— Production of fixed works and structures

and additions, replacements, and major alterations thereto,

including planning and design of specific projects, site

improvements, and provision of equipment and facilities

that are integral parts of a structure. Includes construction,

undertaken on a contract basis by private contractors, and

force account construction, undertaken with direct use of

material and labor by the county.

Correction— Confinement and correction of adults and

minors convicted of offenses against the law and pardon,

probation, and parole activities.

Current Charges— Amounts received from the public for

performance of specific services benefiting the person

charged and from sales of commodities and services

except by county utilities and liquor stores. Includes fees,

assessments, and other reimbursements for current services, rents and sales derived from commodities or services furnished incident to the performance of particular

functions, gross income of commercial activities, and the

like. Excludes amounts received from other governments

(see Intergovernmental Revenue) and interdepartmental

charges and transfers. Current charges are distinguished

from license taxes, which relate to privileges granted by

the government or regulatory measures for the protection

of the public.

Current Operation— Direct expenditure for compensation of own officers and employees and for supplies,

materials, and contractual services except amounts for

capital outlay.

Debt— All long-term credit obligations of the county and

its agencies whether backed by the county’s full-faith and

credit or nonguaranteed, and all interest-bearing shortterm credit obligations. Includes judgments, mortgages,

and revenue bonds, as well as general obligation bonds,

notes, and interest-bearing warrants. Excludes noninterestbearing short-term obligations, interfund obligations, amounts

owed in a trust or agency capacity, advances and contingent loans from other governments, and rights of individual’s

to benefits from county employee retirement funds. Refunding of Long-Term Debt is the issuance of long-term obligations in exchange for, or to finance, the retirement of

outstanding long-term debt, generally to obtain more favorable interest rates.

Debt Issued— See Long-Term Debt Issued.

Debt Offsets— See Long-Term Debt Offsets.

Debt Outstanding— All debt obligations remaining unpaid

on the date specified.

Debt Redemption—Long-term debt redeemed—i.e.,amounts

retired other than by refunding—plus any net decrease in

short-term debt outstanding.

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Debt Retired— See Long-Term Debt Retired.

Direct Expenditure— Payments to employees, suppliers,

contractors, beneficiaries, and other final recipients of

government payments—i.e., all expenditure other than

Intergovernmental Expenditure.

Education— Schools and other educational facilities and

services. Elementary and Secondary Education includes

mainly county-operated elementary and secondary schools

and other educational institutions (other than higher education), and intergovernmental expenditures for education,

payments to private institutions, and special educational

programs. Revenue and expenditure for school lunch

services, athletic events, and other commercial or auxiliary

services are reported on a gross basis. Institutions of

Higher Education include universities, colleges, and junior

and/ or community colleges operated by the county.

Elementary and Secondary Education— See under Education.

Employee-Retirement Expenditure— Cash payments to

beneficiaries (including withdrawals of contributions) of

county-administered employee-retirement programs. Excludes

cost of administering retirement systems, county contributions to State-administered employee-retirement systems,

and noncontributory gratuities paid to former employees;

these are classed under General Expenditure.

Employee-Retirement Revenue— Revenue from contributions required of employees forfinancingcounty-administered

employee-retirement systems, earnings on investments

held for such systems, and receipts of State payments for

employees covered by county systems. Excludes any

contributions by a county, either as employer contributions

or for general financial support to an employee-retirement

system. Tax proceeds, donations, and any forms of revenue other than those enumerated above are classified as

general revenue rather than employee-retirement revenue,

even though such amounts may be received specifically

for employee-retirement purposes.

Equipment— Apparatus, furnishings, motor vehicles, office

machines, and the like, having an expected life of more

than 5 years. Equipment expenditure consists only of

amounts for purchase of equipment. Rental and repair

expenditures are classified as current operation expenditure. Expenditures for facilities that are integral parts of

structures are classified as expenditure for construction or

for purchase of land and existing structures.

Expenditure—Allamountsof moneypaidout byagovernment—

net of recoveries and other correcting transactions—other

than for retirement of debt, investment in securities, extension of credit, or as agency transactions. Note that expenditure includes only external transactions such as the

provision of perquisites or other payments in kind.

Financial Administration— Activities involving finance and

taxation. Includes central agencies for accounting, auditing, and budgeting; the supervision of county government

finances; tax administration; assessment, collection, custody, and disbursement of funds; administration of employeeretirement systems; debt and investment administration;

purchasing and the like.

Fire Protection— County firefighting organization and auxiliary services: fire inspection and investigation; support of

volunteer fire forces; and other fire prevention activities.

Includes cost of firefighting facilities such as fire hydrants

and water, furnished by other agencies of the county

government.

Full-Faith and Credit Debt— Long-term debt for which

the credit of the county, implying the power of taxation, is

unconditionally pledged. Includes debt payable initially

from specific taxes or nontax sources, but represents a

liability payable from any other available resources if the

pledged sources are insufficient.

General Debt— All debt other than that identified as

having been issued specifically for utility purposes. See

Utility Debt.

General Expenditure— All county expenditure other than

the specifically enumerated kinds of expenditure classified

as Utility Expenditure, Liquor Stores Expenditure, and

Employee-Retirement Expenditure or other Insurance Trust

Expenditure.

General Public Buildings— Provision and maintenance

of public buildings not allocated to particular functions.

General Revenue— All county revenue except Utility Revenue, Liquor Stores Revenue, and Employee-Retirement

Revenue and other Insurance Trust Revenue. The basis

for distinction is not the fund or administrative unit receiving particular amounts, but rather the nature of the revenue

sources concerned. Includes all tax collections and intergovernmental revenue, even if designed for employeeretirement or local utility purposes.

General Sales or Gross Receipts Taxes— See under

Sales and Gross Receipts Taxes.

Government Administration— Comprises the functions

of Financial Administration, Judicial and Legal, and General Public Buildings; and activities of the governing body,

office of the chief executive, central staff services, and

agencies concerned with personnel administration, recording, planning, zoning, and the like.

Health— Out-patient health services, other than hospital

care, including public health administration; research and

education; categorical health programs; treatment and

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immunization clinics; nursing; environmental health activities such as air and water pollution control; ambulance

service if provided separately from fire protection services;

and other general public health activities such as mosquito

abatement. School health services provided by health

agencies (rather than school agencies) are included here.

Sewerage treatment operations are classified under Sewerage.

Highways— Construction, maintenance, and operation of

highways, streets, and related structures, including toll

highways, bridges, tunnels, ferries, street lighting, and

snow and ice removal. However, highway policing and

traffic control are classed under Police Protection.

Hospitals— Financing, construction acquisition, maintenance or operation of hospital facilities, provision of hospital care, and support of public or private hospitals. Own

Hospitals are facilities administered directly by the government concerned; Other Hospitals refers to support for

hospital services in private hospitals or other governments.

However, see Public Welfare concerning vendor payments

under welfare programs. Nursing homes are included

under Public Welfare unless they are directly associated

with a government hospital.

Housing and Community Development— County housing and redevelopment projects and regulation, promotion,

and support of private housing and redevelopment activities.

Interest Earnings— Interest earned on deposits and securities, including amounts for accrued interest on investment securities sold. However, receipts for accrued interest on bonds issued are classified as offsets to interest

expenditure. Note that interest earnings shown under

general revenue do not include earnings on assets of

employee-retirement systems.

Interest Expenditure— Amounts paid for the use of borrowed money. Interest on utility debt is included in

Utility Expenditure.

Intergovernmental Expenditure— Amounts paid to other

governments as fiscal aid in the form of shared revenues

and grants-in-aid; as reimbursements for performance of

general government activities; and for specific services for

the paying government, or in lieu of taxes. Excludes

amounts paid to other governments for purchase of commodities, property, or utility services, any tax imposed and

paidassuch,andemployercontributionsforsocialinsurance—e.g.,

contributions to the Federal Government for Old Age,

Survivors, Disability, and Health Insurance for county employees.

Intergovernmental Revenue— Amounts received from

other governments as fiscal aid in the form of shared

revenues and grants-in-aid; as reimbursements for performance of general government functions; and for specific

services for the paying government (e.g., care of prisoners

or contractual research), or in lieu of taxes. Excludes

amounts received from other governments for sale of

property, commodities, and utility services. All intergovernmental revenue is classified as general revenue.

Intergovernmental Revenue for General Local Government Support— Fiscal aid revenue that allows the receiving governments unrestricted use as to function or purpose.

Intergovernmental Revenue From Federal Government—

Intergovernmental revenue received by the county government directly from the Federal Government. Excludes

Federal aid channeled through State governments.

Intergovernmental Revenue From State Government—

All intergovernmental revenue received from the State

government, including amounts originally from the Federal

Government but channeled through the State.

Judicial and Legal— Courts and activities associated with

courts including law libraries, prosecutorial and defendant

programs, probate functions, and juries.

Libraries— Public libraries operated by the county (except

those operated as part of a school system primarily for the

benefit of students and teachers, and law libraries) and

support of privately operated libraries.

License Taxes— Taxes enacted (either for revenue raising or for regulation) as a condition to the exercise of a

business or nonbusiness privilege, at a flat rate or measured by such basis as capital stock, capital surplus,

number of business units, or capacity. Excludes taxes

measured directly by transactions, gross or net income, or

value of property except those to which only nominal rates

apply. ‘‘Licenses’’ based on these latter measures, other

than those at nominal rates, are classified according to the

measure concerned. Includes ‘‘fees’’ related to licensing

activities—automobile inspection, professional examinations and licenses, etc.—as well as license taxes producing substantial revenues.

Liquor Stores Expenditure— Expenditures for purchase

of liquor for resale and provision and operation of liquor

stores. Excludes expenditure for law enforcement and

licensing activities carried out in conjunction with liquor

store operations.

Liquor Stores Revenue— Amounts received from sale of

liquor by county liquor stores and other revenues from

county liquor store operations. Excludes any taxes collected by county liquor monopoly systems.

Long-Term Debt— Debt payable more than 1 year after

date of issue.

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Long-Term Debt Issued— The par value of long-term

debt obligations incurred during the fiscal period concerned, including funding and refunding obligations. Debt

obligations authorized but not actually incurred during the

fiscal period are not included. Refunding Issues of LongTerm Debt represents the par value of refunding bonds

issued during the fiscal year. Excludes any amounts authorized but not actually issued.

Long-Term Debt Offsets— Cash and investment assets

of sinking funds and other reserve funds, however designated, which are specifically held for redemption of longterm debt, including bond reserve funds, deposits with

fiscal agents for the redemption of uncancelled debt, and

balances in refunding bond accounts held pending completion of refunding transactions.

Long-Term Debt Refunded— See under Long-Term Debt

Retired.

Long-Term Debt Retired— The par value of long-term

debt obligations liquidated by repayment or exchange,

including debt retired by refunding operations. Long-Term

Debt Refunded is the par value of long-term debt retired

during the year as a result of refunding transactions.

Natural Resources— Flood control, soil and water conservation, irrigation, drainage, forestry and forest fire protection, agricultural fairs, and other activities for promotion

of agriculture and conservation of natural resources.

N.E.C.— Not elsewhere classified.

Net Long-Term Debt— Long-term debt outstanding minus

long-term debt offsets.

Nonguaranteed Debt— Long-term debt payable solely

from pledged specific sources—e.g., from earnings of

revenue producing activities (utilities, sewage disposal

plants, toll bridges, etc.), from special assessments, or

from specific nonproperty taxes. Includes only debt that

does not constitute an obligation against any other resources

of the county if the pledged sources are insufficient.

Other Government Administration— The governing body,

county courts, office of the chief executive, and central

staff services and agencies concerned with personnel

administration, law, recording, planning and zoning, and

the like. See also Financial Administration.

Own Hospitals— See under Hospitals.

Parking Facilities— County public-use garages and other

parking facilities operated on a charge basis, including

purchase and maintenance of on- and off-street parking

meters.

Parks and Recreation— Cultural-scientific activities, such

as museums and art galleries; organized recreation, including playgrounds and playfields, swimming pools and bathing beaches; county parks, and special facilities for recreation, such as auditoriums, stadiums, auto camps, recreation

piers, and boat harbors.

Police Protection— Preservation of law and order and

traffic safety. Includes police patrols and communications,

crime prevention activities, detention and custody of persons awaiting trial, traffic safety, vehicular inspection, and

the like.

Property Taxes— Taxes conditioned on ownership of

property and measured by its value. Includes general

property taxes related to property as a whole, real and

personal, tangible or intangible, whether taxed as a single

rate or at classified rates, and taxes on selected types of

property, such as motor vehicles or certain or all intangibles.

Protective Inspection and Regulation— Regulation of

private enterprise for the protection of the public and

inspection of hazardous activities except where done

incident to major functions, such as fire prevention, health,

natural resources, etc. Distinctive licensing collection activities are classed under Financial Administration.

Public Safety— Comprises the functions of Police Protection, Fire Protection, Correction, and Protective Inspection

and Regulation.

Public Welfare— Support of and assistance to needy

persons contingent upon their need. Excludes pensions to

former employees and other benefits not contingent on

need. Expenditures under this heading include: Cash Assistance paid directly to needy persons under the categorical

programs (Old Age Assistance, Aid to Families with Dependent Children, Aid to the Blind, and Aid to the Disabled)

and under any other welfare programs; Vendor Payments

made directly to private purveyors for medical care, burials,

and other commodities and services provided under welfare programs; and provision and operation by the county

of Welfare Institutions. Other Public Welfare includes payments to other governments for welfare purposes, amounts

for administration, support of private welfare agencies, and

other public welfare services. Health and Hospital services

provided directly by the county through its own hospitals

and health agencies and any payments to other governments for such purposes are classed under those functional headings rather than here.

Purchase of Land and Existing Structures— Purchase

of these assets as such, purchase of rights-of-way, and

title search and similar activity associated with the purchase transactions.

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Refunding Issues of Long-Term Debt— See under LongTerm Debt Issued.

Refunding of Long-Term Debt— See under Debt.

Revenue— All amounts of money received by a government from external sources—net of refunds and other

correcting transactions—other than from issuance of debt,

liquidation of investments, and as agency and private trust

transactions. Note that revenue excludes noncash transactions such as receipt of services, commodities, or other

‘‘receipts in kind.’’

Salaries and Wages— Amount expended for compensation of employees. Consists of gross amounts without

deduction of withholdings for income tax, social security, or

retirement coverage.

Sale of Property— Sale of real property and improvements. Excludes sale of securities and sale of commodities, equipment, and other personal property.

Sales and Gross Receipts Taxes— Taxes, including

‘‘licenses’’ at more than nominal rates, based on volume or

value of transfers of goods or services; upon gross receipts,

or upon gross income, and related taxes based upon use,

storage,production (other than severance of natural resources),

importation, or consumption of goods. Dealer discounts or

‘‘commissions’’ allowed to merchants for collection of

taxes from consumers are excluded. Comprises:

General Sales or Gross Receipts Taxes— Sales or

gross receipts taxes which are applicable with only specified exceptions to all types of goods and services, or all

gross income, whether at a single rate or at classified

rates. Taxes imposed distinctively upon sales of or gross

receipts from selected commodities, services, or businesses are reported separately under category listed below.

Selective Sales and Gross Receipts Taxes— Sales and

gross receipts taxes imposed on sales of particular commodities or services or gross receipts of particular businesses, separately and apart from the application of

general sales and gross receipts taxes.

Sanitation— Comprises Sewerage and Sanitation Other

Than Sewerage (see below). Sanitary engineering, smoke

regulation, and other health activities are classified under

Health.

Securities— Stocks and bonds, notes, mortgages, and

other formal evidences of indebtedness.

Selective Sales and Gross Receipts Taxes— See under

Sales and Gross Receipts Taxes.

Sewerage— Sanitary and storm sewers and sewage disposal facilities and services, and payments to other local

governments for such purposes.

Short-Term Debt— Interest-bearing debt payable within 1

year from date of issue, such as bond anticipation notes,

bank loans, and tax anticipation notes and warrants.

Includes obligations having no fixed maturity date if payable from a tax levied for collection in the year of their

issuance.

Solid Waste Management— Street cleaning and collection or disposal of garbage and other waste.

Special Assessments— Compulsory contributions collected from owners of property benefited by special public

improvements (street paving, sidewalks, sewer lines, etc.)

to defray the cost of such improvements (either directly or

through payment of debt services on indebtedness incurred

to finance the improvements) and apportioned according

to the assumed benefits to the property affected by the

improvements.

Taxes— Compulsory contributions exacted by a government for public purposes, except employee and employer

assessments for retirement and social insurance purposes, which are classified as insurance trust revenue. All

tax revenue is classified as general revenue and comprises amounts received (including interest and penalties

but excluding protested amounts and refunds) from all

taxes imposed by a government. Note that county tax

revenue excludes any amounts from shares of Stateimposed and collected taxes, which are classified as

intergovernmental revenue.

Transit Subsidies— Payments in support of subway, bus,

surface rail and street railroad, and other passenger transportation systems, including public support of a private

utility or railroad and intergovernmental subsidy payments.

Excludes amounts paid by a parent government to its

dependent transit utility. Also see under Utilities.

Transportation— Comprises the function of Highways,

Air Transportation, Parking Facilities, Water Transport and

Terminals, and Transit Subsidies.

Utility— A county owned and operated water supply,

electric, light and power, gas supply, or transit system.

County revenue, expenditure, and debt relating to utility

facilities leased to other governments or persons, and

other commercial type activities of county governments,

such as port facilities, airports, housing projects, radio

stations, steam plants, ferries, abattoirs, etc., are classified

as general government activities. Also see Transit Subsidies.

Utility Debt— Debt originally issued specifically to finance

county-owned and operated water, electric, gas, or transit

utility facilities.

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Utility Expenditure— Expenditure for construction of utility facilities or equipment, for production and distribution of

utility commodities and services (except those furnished to

parent county), and for interest on utility debt. Does not

include expenditure in connection with administration of

utility debt and investments (treated as general expenditure) and the cost of providing services to the parent

county government (such costs, when identifiable, are

treated as expenditure for the function served).

Utility Revenue— Revenue from sale of utility commodities and services to the public and to other governments.

Does not include amounts from sales to the parent county.

Also excludes income from utility fund investments and

from other nonoperating properties (treated as General

Revenue). Any revenue from Taxes, Special Assessments,

and Intergovernmental Revenue is classified as General

Revenue, not Utility Revenue.

Vendor Payments— See under Public Welfare.

Water Transport and Terminals— Provision, operation,

and support of canals and other waterways, harbors,

docks, wharves, and other related terminal facilities.

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Appendix B.

Factors Affecting County Finances

Listed below are some factors which deserve special

attention in interpreting data shown in tables 5, 6, and 7.

DADE COUNTY, FL

Thelong-termdebt outstandingamount includes$865,275,000

of Aviation Department revenue bonds.

JEFFERSON PARISH, LA

The long-term debt outstanding amount includes $9,595,000

for water supply.

ANNE ARUNDEL COUNTY, MD

The long-term debt includes $243,160,000 for water

and sewer systems and $4,105,000 for public schools.

CLARK COUNTY, NV

Thelong-termdebt outstandingamount includes$648,705,000

for airport revenue bonds.

NEW JERSEY

Effective January 1, 1992, housing authorities were

classified as dependent agencies of the county, borough,

city, town, village, or township government they serve.

Previously, they had been considered special district governments.

ALBANY COUNTY, NY

The long-term debt includes $211,220,000 for state

office buildings (South Mall).

HARRIS COUNTY, TX

Toll road bonds in the amount of $1,122,146,000 are

included in the long-term debt outstanding.

MARYLAND AND NORTH CAROLINA COUNTY

LIQUOR STORES

In the following counties in Maryland and North Carolina, utility data include county liquor store operations in the

indicated amounts:

County

Revenue

(dollars)

Expenditure

(dollars)

Montgomery County MD 103,330,000 86,699,000

Catawba County, NC 7,669,000 6,379,000

Cumberland County, NC 7,279,000 6,193,000

Durham County, NC 9,120,000 7,935,000

Mecklenburg County, NC 33,052,000 28,575,000

New Hanover County, NC 9,034,000 7,398,000

Onslow County, NC 2,970,000 2,661,000

Rowan County, NC 4,483,000 4,083,000

Wake County, NC 21,150,000 16,344,000

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Appendix C.

Finances of Individual City-Counties Having 100,000

Population Classified as Municipalities: 1991-92

[Dollar amounts in thousands. For meaning of abbreviations and symbols, see introductory text]

City-Counties

General revenue General expenditure

Debt outstanding

total

PopulaTotal tion, 1990Property

taxes only

All functions

Education Highways

Public

Total welfare Hospitals

Current

expenditure

Alaska-Anchorage . . . . . . . . . . . . . . . . 695,829 165,368 698,887 622,116 284,376 43,338 5,545 - 1,055,083 226,338

California-San Francisco1 . . . . . . . . . . 2,640,255 535,575 2,302,375 1,994,751 57,512 42,036 313,313 308,732 3,173,852 723,959

Colorado-Denver . . . . . . . . . . . . . . . . . 1,045,692 99,485 1,513,329 980,612 - 64,943 133,074 86,940 3,344,088 467,610

District of Columbia-Washington . . . . . 4,419,410 903,319 4,585,654 4,113,412 742,892 121,644 872,042 367,468 3,941,839 606,900

Florida-Jacksonville1 .............. 773,882 197,834 792,228 675,647 - 44,720 16,544 17,772 4,653,803 635,230

Georgia-Columbus2 ............... 124,641 28,881 116,367 100,599 - 6,607 10,640 - 183,122 178,681

Hawaii-Honolulu . . . . . . . . . . . . . . . . . . 870,967 388,537 891,715 676,019 - 43,925 - - 1,051,090 836,231

Indiana-Indianapolis2 .............. 932,989 322,482 878,971 743,939 - 49,199 76,932 144,647 1,232,421 731,327

Kentucky-Lexington-Fayette3 ........ 196,702 24,060 189,868 175,551 - 7,551 4,937 - 413,906 225,366

Louisiana:

Baton Rouge2.................. 413,860 53,655 395,362 340,064 - 41,218 1,046 24,570 754,188 380,105

New Orleans2 .................. 657,674 137,619 683,622 564,963 - 38,564 5,689 - 1,125,844 496,938

Terrebonne Parish Consolidated

Government . . . . . . . . . . . . . . . . . . 154,704 19,630 138,787 118,431 10,242 6,139 612 54,606 113,859 96,982

Maryland-Baltimore City4 . . . . . . . . . . . 1,759,692 458,204 1,550,290 1,289,145 537,372 144,406 1,829 - 1,308,051 736,014

Massachusetts-Boston2 . . . . . . . . . . . . 1,595,277 599,198 1,559,843 1,404,188 478,827 50,900 26,453 236,176 1,070,639 574,283

Missouri-St. Louis City4 ............ 494,486 36,894 516,991 433,189 3,359 20,869 3,896 15,400 766,899 396,685

New York-New York City2 . . . . . . . . . . 36,782,012 7,898,700 34,330,524 30,572,936 8,007,747 795,275 6,840,102 3,172,256 34,984,016 7,322,564

Pennsylvania-Philadelphia2 . . . . . . . . . 2,817,666 330,016 2,822,682 2,538,752 16,597 95,194 212,551 48,540 3,834,710 1,585,577

Tennessee-Nashville-Davidson5 ..... 989,440 263,324 856,958 773,867 271,093 35,156 11,419 58,157 2,215,909 488,374

Virginia:6

Alexandria4 .................... 319,470 151,846 344,924 299,415 86,728 16,361 18,712 700 330,623 111,183

Chesapeake4 .................. 307,838 110,347 319,044 287,764 149,741 23,320 9,733 - 277,827 151,976

Hampton4 ..................... 227,235 66,237 217,914 198,048 106,142 4,292 3,810 - 199,399 133,793

Newport News4 ................ 314,344 95,756 309,180 295,559 142,432 12,593 13,997 - 425,945 170,045

Norfolk4 ...................... 566,134 126,735 586,290 501,770 196,453 20,225 31,703 14,436 1,022,535 261,229

Portsmouth4 ................... 193,116 48,445 215,997 191,873 95,276 5,880 14,313 - 162,392 103,907

Richmond4 .................... 572,274 165,944 575,213 524,019 180,327 16,912 39,215 - 1,004,338 203,056

Roanoke4 ..................... 192,910 52,534 206,288 176,319 76,949 5,900 13,415 - 309,642 96,397

Virginia Beach4................. 735,913 233,446 681,905 551,045 333,835 55,843 15,409 - 565,581 393,069

1

Officially designated a ‘‘city and county.’’

2

The following are consolidated or substantially merged for governmental purposes: Columbus and Muscogee County; Indianapolis and Marion

County; Baton Rouge and East Baton Rouge Parish; New Orleans and Orleans Parish; Boston and Suffolk County; New York City and the five

counties—Bronx, Kings, New York, Queens, and Richmond; and Philadelphia and Philadelphia County. The cities of Chelsea and Revere and the town

of Winthrop are also located within Suffolk County, but all ‘‘county’’ activities are financed by Boston. 3

Officially designated as the Lexington-Fayette Urban County Government.

4

An ‘‘independent city’’ (or district), not within any county, but included in many reports and listings of ‘‘county areas.’’

5

Officially designated as the Metropolitan Government of Nashville and Davidson County.

6

There are 41 independent cities in Virginia (as of Jan. 1, 1992). Only those with more than 100,000 inhabitants are shown here.

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