STATE AND LOCAL GOVERNMENT REVENUE BY SOURCE AND EXPENDITURE BY FUNCTION
Thousands of Dollars
Nebraska - Selected Fiscal Years                  
2010-2011 2009-2010 2008-2009
  State & Local State Local State & Local State Local State & Local State Local
Revenue1 $21,652,714 $11,523,401 $12,467,736 $19,819,868 $10,062,763 $11,953,639 $15,830,224 $7,248,209 $10,766,110
General revenue1 15,392,222 9,389,153 8,341,492 14,711,143 8,675,960 8,231,717 13,975,246 8,403,141 7,756,200
                   
Intergovernmental revenue1 3,747,101 3,401,587 2,683,937 3,481,814 3,202,752 2,475,597 2,963,065 2,770,131 2,377,029
 From Federal Government 3,747,101 3,353,036 394,065 3,481,814 3,146,417 335,397 2,963,065 2,717,648 245,417
 From State government1 (1) (X) 2,289,872 (X) (X) 2,140,200 (X) (X) 2,131,612
 From local governments1 (1) 48,551 (1) (X) 56,335 (X) (X) 52,483 (X)
                   
General revenue from own sources 11,645,121 5,987,566 5,657,555 11,229,328 5,473,208 5,756,120 11,012,181 5,633,010 5,379,171
 Taxes 7,800,549 4,153,113 3,647,436 7,369,089 3,809,266 3,559,823 7,372,429 4,000,939 3,371,490
  Property 2,874,399 119 2,874,280 2,709,053 1,168 2,707,885 2,603,834 1,964 2,601,870
  Sales and gross receipts 2,407,905 2,032,793 375,112 2,354,041 1,897,901 456,140 2,427,574 2,015,283 412,291
    General sales 1,690,657 1,385,363 305,294 1,599,859 1,306,702 293,157 1,798,293 1,504,174 294,119
    Selective sales 717,248 647,430 69,818 754,182 591,199 162,983 629,281 511,109 118,172
     Motor fuel 318,054 318,054 (X) 299,218 298,805 413 293,271 292,857 414
     Alcoholic beverage 27,668 27,668 (X) 27,002 27,002 0 26,925 26,925 0
     Tobacco products 42,802 42,802 (X) 52,487 52,487 0 70,438 70,438 0
     Public utilities 119,662 57,215 62,447 165,932 57,806 108,126 123,377 59,116 64,261
    Other selective sales 209,062 201,691 7,371 209,543 155,099 54,444 115,270 61,773 53,497
  Individual income 1,721,548 1,721,548 (X) 1,514,831 1,514,831 0 1,602,091 1,602,091 0
  Corporate income 154,945 154,945 (X) 154,332 154,332 0 198,442 198,442 0
  Motor vehicle license 171,276 87,657 83,619 164,627 79,479 85,148 147,089 74,723 72,366
  Other taxes 470,476 156,051 314,425 472,205 161,555 310,650 393,400 108,436 284,964
                   
  Charges and miscellaneous general  revenue 3,844,572 1,834,453 2,010,119 3,860,239 1,663,942 2,196,297 3,639,752 1,632,071 2,007,681
    Current charges 2,587,930 1,037,362 1,550,568 2,585,309 977,868 1,607,441 2,473,891 971,723 1,502,168
    Education 941,962 678,610 263,352 906,827 655,965 250,862 902,917 664,383 238,534
       Institutions of higher education 798,333 678,455 119,878 768,231 655,830 112,401 763,047 664,254 98,793
        School lunch sales (gross) 64,377 (X) 64,377 63,805 0 63,805 64,255 0 64,255
      Hospitals 820,247 225,432 594,815 757,487 211,758 545,729 722,899 200,291 522,608
      Highways 42,264 2,351 39,913 30,995 2,040 28,955 21,639 1,997 19,642
     Air transportation (airports) 50,336 412 49,924 51,234 344 50,890 50,422 407 50,015
     Parking facilities 13,136 (X) 13,136 11,205 0 11,205 12,644 0 12,644
    Sea and inland port facilities (X) (X) (X) 0 0 0 0 0 0
    Natural resources 59,430 31,359 28,071 50,945 24,461 26,484 44,525 24,172 20,353
    Parks and recreation 40,975 8,046 32,929 39,401 3,023 36,378 31,958 3,125 28,833
    Housing and community development 21,122 1,746 19,376 19,697 1,704 17,993 22,951 1,612 21,339
    Sewerage 165,556 (X) 165,556 185,166 0 185,166 144,888 0 144,888
    Solid waste management 57,774 (X) 57,774 83,316 0 83,316 74,277 0 74,277
    Other charges 375,128 89,406 285,722 449,037 78,573 370,464 444,771 75,736 369,035
                   
      Miscellaneous general revenue 1,256,642 797,091 459,551 1,274,930 686,074 588,856 1,165,861 660,348 505,513
         Interest earnings 316,079 207,137 108,942 358,267 218,036 140,231 470,762 275,508 195,254
         Special assessments 37,743 (X) 37,743 67,371 0 67,371 24,087 0 24,087
         Sale of property 21,534 3,672 17,862 17,445 5,334 12,111 10,770 3,752 7,018
        Other general revenue 881,286 586,282 295,004 831,846 462,704 369,142 660,242 381,088 279,154
                   
Utility revenue 3,784,303 (X) 3,784,303 3,616,766 0 3,616,766 3,378,034 0 3,378,034
     Water supply 188,260 (X) 188,260 262,378 0 262,378 173,872 0 173,872
     Electric power 3,300,044 (X) 3,300,044 3,061,456 0 3,061,456 2,815,495 0 2,815,495
     Gas supply 290,348 (X) 290,348 288,575 0 288,575 383,499 0 383,499
     Transit 5,651 (X) 5,651 4,356 0 4,356 5,168 0 5,168
                   
Liquor store revenue (X) (X) (X) 0 0 0 0 0 0
                   
Insurance trust revenue2 2,476,189 2,134,248 341,941 1,491,959 1,386,803 105,156 -1,523,056 -1,154,932 -368,124
     Unemployment compensation 238,327 238,327 (X) 180,423 180,423 0 114,619 114,619 0
     Employee retirement 2,237,704 1,895,763 341,941 1,311,353 1,206,197 105,156 -1,637,977 -1,269,853 -368,124
  158 158 (X) 183 183 (X) 302 302 (X)
     Other insurance trust revenue (X) (X) (X) 0 0 (X) 0 0 (X)
                   
Expenditure1 19,527,121 9,356,473 12,433,533 19,456,843 9,561,265 12,049,745 18,684,128 9,110,284 11,608,355
By character and object:                  
     Intergovernmental expenditure1 47,134 2,306,692 3,327 39,342 2,192,338 1,171 33,364 2,064,173 3,701
     Direct expenditure 19,479,987 7,049,781 12,430,206 19,417,501 7,368,927 12,048,574 18,650,764 7,046,111 11,604,653
          Current operations 15,106,905 5,382,647 9,724,258 14,854,731 5,558,502 9,296,229 14,294,454 5,298,318 8,996,136
          Capital outlay 2,600,776 670,217 1,930,559 2,844,684 805,358 2,039,326 2,911,182 926,936 1,984,246
               Construction 2,062,346 608,074 1,454,272 2,325,123 739,863 1,585,260 2,351,712 840,088 1,511,624
               Other capital outlay 538,430 62,143 476,287 519,561 65,495 454,066 559,470 86,848 472,622
          Assistance and subsidies 165,916 165,892 24 162,163 162,136 27 151,126 151,017 109
          Interest on debt 627,116 91,617 535,499 595,711 97,340 498,371 526,501 108,050 418,451
          Insurance benefits and repayments 979,274 739,408 239,866 960,212 745,591 214,621 767,502 561,790 205,712
          Exhibit: Salaries and wages 6,167,913 2,304,897 3,863,016 6,147,582 2,282,049 3,865,533 5,814,716 2,177,828 3,636,888
                   
Direct expenditure by function 19,479,987 7,049,781 12,430,206 19,417,501 7,368,927 12,048,574 18,650,764 7,046,111 11,604,653
     Direct general expenditure 14,523,597 6,310,373 8,213,224 14,621,082 6,623,336 7,997,746 14,018,196 6,484,321 7,533,875
          Capital outlay 1,818,847 670,217 1,148,630 1,943,752 805,358 1,138,394 2,004,610 926,936 1,077,674
          Other direct general expenditure 12,704,750 5,640,156 7,064,594 12,677,330 5,817,978 6,859,352 12,013,586 5,557,385 6,456,201
                   
    Education services:                  
       Education 5,700,817 1,759,234 3,941,583 5,725,438 1,786,349 3,939,089 5,483,229 1,753,132 3,730,097
        Capital outlay 538,235 137,758 400,477 608,502 218,075 390,427 804,381 281,188 523,193
      Higher education 1,859,131 1,497,762 361,369 1,847,452 1,537,426 310,026 1,822,846 1,519,170 303,676
        Capital outlay 187,511 137,541 49,970 237,008 217,929 19,079 315,811 280,911 34,900
      Elementary & secondary 3,580,214 (X) 3,580,214 3,629,063 0 3,629,063 3,426,421 0 3,426,421
        Capital outlay 350,507 (X) 350,507 371,348 0 371,348 488,293 0 488,293
  261,472 261,472 (X) 248,923 248,923 (X) 233,962 233,962 (X)
                   
      Libraries 63,459 4,407 59,052 56,511 4,412 52,099 41,413 4,687 36,726
      Social services and income maintenance:                  
          Public welfare 2,178,328 2,043,716 134,612 2,314,922 2,241,729 73,193 2,245,290 2,138,626 106,664
           Cash assistance payments 39,732 39,708 24 42,346 42,319 27 39,223 39,114 109
           Vendor payments 1,365,493 1,363,843 1,650 1,525,461 1,525,175 286 1,464,893 1,464,586 307
           Other public welfare 773,103 640,165 132,938 747,116 674,235 72,881 741,174 634,926 106,248
        Hospitals 890,055 260,622 629,433 824,388 258,220 566,168 765,328 248,014 517,314
          Capital outlay 48,450 1,707 46,743 22,233 888 21,345 24,746 1,491 23,255
          Health 463,171 391,620 71,551 438,290 361,047 77,243 392,742 329,329 63,413
          Social insurance administration 40,764 40,764 (X) 40,787 40,787 0 34,302 34,302 0
         Veterans' services 3,067 3,067 (X) 4,550 4,550 (X) 2,361 2,361 (X)
                   
    Transportation:                  
      Highways 1,147,735 594,154 553,581 1,238,684 652,315 586,369 1,250,788 697,727 553,061
        Capital outlay 655,015 465,636 189,379 730,270 523,556 206,714 773,913 584,399 189,514
     Air transportation (airports) 95,001 2,921 92,080 115,278 3,128 112,150 71,654 2,828 68,826
     Parking facilities 10,419 (X) 10,419 9,019 0 9,019 14,838 0 14,838
      Sea and inland port facilities (X) (X) (X) 0 0 0 0 0 0
                   
     Public safety:                  
       Police protection 411,554 73,940 337,614 400,823 69,459 331,364 377,831 67,251 310,580
       Fire protection 163,207 (X) 163,207 162,757 0 162,757 149,677 0 149,677
      Correction 365,586 241,829 123,757 359,103 237,884 121,219 340,549 228,717 111,832
        Capital outlay 19,135 2,364 16,771 12,260 2,351 9,909 5,680 1,829 3,851
      Protective inspection and regulation 68,322 57,575 10,747 78,186 64,194 13,992 80,175 65,126 15,049
                   
   Environment and housing:                  
      Natural resources 445,917 218,150 227,767 437,781 213,744 224,037 427,837 178,022 249,815
         Capital outlay 56,358 18,978 37,380 86,331 24,348 61,983 14,032 11,041 2,991
     Parks and recreation 270,964 38,605 232,359 240,688 36,681 204,007 210,966 31,178 179,788
        Capital outlay 124,539 7,491 117,048 82,450 5,428 77,022 49,158 2,837 46,321
     Housing and community development 175,634 1,788 173,846 208,948 1,699 207,249 158,595 956 157,639
        Sewerage 189,366 4,694 184,672 213,078 5,249 207,829 208,074 5,221 202,853
          Capital outlay 82,842 (X) 82,842 99,138 0 99,138 102,917 0 102,917
        Solid waste management 90,495 11,467 79,028 88,704 10,643 78,061 88,496 11,230 77,266
          Capital outlay 7,335 2 7,333 9,714 0 9,714 4,360 0 4,360
                   
    Governmental administration:                  
        Financial administration 209,253 106,562 102,691 211,914 104,232 107,682 210,056 107,390 102,666
       Judicial and legal 178,390 65,294 113,096 180,498 65,040 115,458 171,951 63,268 108,683
      General public buildings 58,439 12,067 46,372 52,417 19,367 33,050 57,359 13,925 43,434
      Other governmental administration 155,080 26,506 128,574 163,728 27,407 136,321 143,468 25,055 118,413
      Interest on general debt 368,707 91,617 277,090 324,590 97,340 227,250 314,230 108,050 206,180
                   
   General expenditure, n.e.c.:                  
      Miscellaneous commercial activities 18,017 1,445 16,572 17,458 1,445 16,013 20,347 1,494 18,853
      Other and unallocable 761,850 258,329 503,521 712,543 316,415 396,128 756,642 366,432 390,210
             
     Utility expenditure 3,977,116 (X) 3,977,116 3,836,207 0 3,836,207 3,865,066 0 3,865,066
         Capital outlay 781,929 (X) 781,929 900,932 0 900,932 906,572 0 906,572
     Water supply 247,012 (X) 247,012 299,437 0 299,437 264,656 0 264,656
    Electric power 3,406,548 (X) 3,406,548 3,201,308 0 3,201,308 3,166,674 0 3,166,674
   Gas supply 287,711 (X) 287,711 300,225 0 300,225 391,958 0 391,958
   Transit 35,845 (X) 35,845 35,238 0 35,238 41,778 0 41,778
                   
 Liquor store expenditure (X) (X) (X) 0 0 0 0 0 0
                   
 Insurance trust expenditure 979,274 739,408 239,866 960,212 745,591 214,621 767,502 561,790 205,712
    Unemployment compensation 320,182 320,182 (X) 366,113 366,113 0 176,209 176,209 0
    Employee retirement 658,018 418,152 239,866 592,903 378,282 214,621 590,410 384,698 205,712
   Workers' compensation 1,074 1,074 (X) 1,196 1,196 (X) 883 883 (X)
   Other insurance trust (X) (X) (X) 0 0 (X) 0 0 (X)
             
Debt outstanding 12,941,977 2,345,750 10,596,227 13,872,229 2,330,277 11,541,952 13,398,367 2,516,775 10,881,592
Short-term 512,875 1,220 511,655 166,203 1,595 164,608 224,716 1,690 223,026
Long-term 12,429,102 2,344,530 10,084,572 13,706,026 2,328,682 11,377,344 13,173,650 2,515,085 10,658,565
     Public debt for private purposes 2,191,464 1,583,343 608,121 2,118,098 1,549,581 568,517 2,338,950 1,783,546 555,404
Long-term debt issued 2,204,186 790,496 1,413,690 2,522,289 264,290 2,257,999 3,634,783 245,200 3,389,583
Long-term debt retired 1,812,666 887,353 925,313 2,427,400 450,693 1,976,707 3,050,055 447,704 2,602,351
             
Cash and security holdings 23,604,728 14,327,368 9,277,360 20,533,399 12,519,437 8,013,962 20,105,215 12,195,295 7,909,920
Insurance trust funds 11,254,325 8,639,073 2,615,252 9,615,545 7,110,938 2,504,607 8,678,991 6,384,510 2,294,481
     Unemployment compensation 270,865 270,865 (X) 186,014 186,014 0 242,194 242,194 0
     Employee retirement 10,979,393 8,364,141 2,615,252 9,429,531 6,924,924 2,504,607 8,436,797 6,142,316 2,294,481
     Workers' compensation 4,067 4,067 (X) 0 0 (X) 0 0 (X)
     Miscellaneous (X) (X) (X) 0 0 (X) 0 0 (X)
                   
Other than insurance trust funds 12,350,403 5,688,295 6,662,108 10,917,854 5,408,499 5,509,355 11,426,224 5,810,785 5,615,439
     By purpose:                  
          Offsets to debt 3,166,680 1,930,428 1,236,252 2,793,626 1,897,246 896,380 3,010,065 2,144,950 865,115
          Bond funds 1,040,536 138,059 902,477 1,044,024 173,513 870,511 1,184,820 134,831 1,049,989
          Other 8,143,187 3,619,808 4,523,379 7,080,204 3,337,740 3,742,464 7,231,339 3,531,004 3,700,335
Source: U.S. Bureau of the Census, State and Local Government Finances by Level of Government: 2010-2011, 2014
Last Updated: 5/29/14
by Nebraska Databook
email: michael.lundeen@nebraska.gov
Data Source Link: http://www.census.gov/govs/local/
1 Duplicative intergovernmental transactions are excluded.
2 The total of "net earnings" is a calculated statistic (the item code in the data file is X08), and thus can be positive or negative.
Net earnings is the sum of earnings on investments plus gains on investments minus losses on investments.
The change made in 2002 for asset valuation from book to market value in accordance with Statement 34 of the
Governmental Accounting Standards Board is reflected in the calculated statistics.
Abbreviations and symbols: (X)  not applicable
n.e.c. = "not elsewhere classified"