STATE AND LOCAL GOVERNMENT REVENUE BY SOURCE AND EXPENDITURE BY FUNCTION
Thousands of Dollars
Nebraska - Selected Fiscal Years          
  2003-2004 1 2004-2005 1
  State Local Total 2 State Local Total 2
TOTAL REVENUE $8,316,470 $8,781,250 $15,478,518 $8,711,002 $8,907,501 $15,883,267
TOTAL GENERAL REVENUE 7,337,829 5,860,304 11,668,931 7,787,092 6,210,986 12,262,842
Intergovernmental Revenue 2,383,391 1,771,879 2,536,068 2,471,549 197,021 2,668,570
  From Federal Government 2,361,660 174,408 2,536,068 31,115
  Other (Local-State, etc.)
Revenue From Own Sources 4,954,438 4,178,425 9,132,863 5,284,428 4,309,844 9,594,272
Total Taxes 3,639,811 2,668,073 6,307,884 3,796,551 2,789,687 6,586,238
  Property Taxes 2,336 2,004,782 2,007,118 2,400 2,099,427 2,101,827
  General Sales Taxes 1,524,591 235,616 1,760,207 1,516,705 251,497 1,768,202
  Other Taxes 2,112,884 427,675 2,540,559 2,277,446 438,763 2,716,209
Charges & Misc. Revenue 1,314,627 1,510,352 2,824,979 1,487,877 1,520,157 3,008,034
TOTAL EXPENDITURE $6,979,917 $8,777,181 $14,074,748 $7,273,406 $8,746,784 $14,266,846
TOTAL GENERAL EXPENDITURE 5,284,304 8,772,479 14,056,783 5,502,509 8,742,493 14,245,002
Education, Total 1,231,004 2,809,623 4,040,627 1,302,461 2,833,368 4,135,829
  Elementary and Secondary 0 2,591,314 2,591,314 0 2,603,104 2,603,104
  Higher Education 1,088,267 218,309 1,306,576 1,148,586 230,264 1,378,850
  Other Education 142,737 0 142,737 153,875 0 153,875
Highways 595,128 438,522 1,033,650 616,226 410,036 1,026,262
Public Welfare 1,881,121 61,892 1,943,013 1,944,651 76,904 2,021,555
Health & Hospitals 330,152 398,135 728,287 335,011 422,578 757,589
Police Protection 54,243 228,443 282,686 56,009 242,613 298,622
Fire Protection 0 122,401 122,401 0 126,595 126,595
Sewerage & Solid Waste Management 0 210,246 210,246 0 240,933 240,933
Nat. Resources, Parks & Recreation 166,636 50,633 217,269 198,726 243,281 442,007
Government Administration 158,058 321,125 479,183 180,214 313,794 494,008
Interest on Debt 96,034 159,923 255,957 96,034 164,351 260,385
General Expenditure, nec 121,342 379,185 500,527 121,342 379,185 500,527
  1999 - 2000 2001-2002 1
  State Local Total 2 State Local Total 2
TOTAL REVENUE $6,184,982 $5,465,487 $11,650,469 $6,001,930 $6,028,585 $12,030,515
TOTAL GENERAL REVENUE 4,726,363 4,294,143 9,020,506 5,987,028 3,834,367 9,821,395
Intergovernmental Revenue 1,568,402 141,813 1,710,215 1,822,661 1,708,826 1,973,494
  From Federal Government 1,540,781 169,434 1,710,215 1,780,050 193,444 1,973,494
  Other (Local-State, etc.) 27,621 1,383,960 42,611 1,515,384
Revenue From Own Sources 4,137,322 3,172,969 7,310,291 4,164,367 3,683,534 7,847,901
Total Taxes 2,981,047 1,991,921 4,972,968 2,992,522 2,323,819 5,316,341
  Property Taxes 4,363 1,544,560 1,548,923 6,383 1,742,458 1,748,841
  General Sales Taxes 1,445,168 244,611 1,689,779 1,505,266 313,888 1,819,154
  Other Taxes 1,027,940 189,022 1,216,962 1,480,873 267,473 1,748,346
Charges & Misc. Revenue 1,156,275 1,181,048 2,337,323 1,171,845 1,359,715 2,531,560
TOTAL EXPENDITURE $5,772,418 $5,059,011 $10,831,429 $6,536,970 $5,955,151 $12,492,121
TOTAL GENERAL EXPENDITURE 4,186,571 6,633,508 10,820,079 4,716,833 7,761,185 12,478,018
Education, Total 1,007,503 2,259,193 3,266,696 1,115,849 2,681,188 3,797,037
  Elementary and Secondary 0 2,068,284 2,068,284 0 2,479,479 2,479,479
  Higher Education 890,635 190,909 1,081,544 990,342 201,709 1,192,051
  Other Education 116,868 0 116,868 125,507 0 125,507
Highways 554,013 325,599 879,612 526,457 397,361 923,818
Public Welfare 1,381,603 43,645 1,425,248 1,647,165 55,708 1,702,873
Health & Hospitals 246,833 274,458 521,291 273,711 332,994 606,705
Police Protection 48,731 186,514 235,245 51,632 215,889 267,521
Fire Protection 0 106,714 106,714 0 126,365 126,365
Sewerage & Solid Waste Management 0 181,753 181,753 0 179,590 179,590
Nat. Resources, Parks & Recreation 159,111 224,977 384,088 142,205 81,463 223,668
Government Administration 138,661 212,589 351,250 164,848 270,086 434,934
Interest on Debt 106,340 105,860 212,200 109,795 146,574 256,369
General Expenditure, nec 55,093 265,507 320,600 57,190 439,161 496,351
  1997 - 1998 1998 - 1999
  State Local Total 2 State Local Total 2
TOTAL REVENUE $5,635,696 $6,490,633 $10,970,564 $5,575,535 $6,697,355 $10,946,839
TOTAL GENERAL REVENUE 4,829,306 4,342,084 8,015,625 5,088,969 4,541,544 8,304,462
Intergovernmental Revenue 1,282,063 1,290,383 1,416,681 1,420,373 1,454,253 2,548,575
  From Federal Government 1,261,213 155,468 1,416,681 1,400,002 148,573 1,548,575
  Other (Local-State, etc.) 20,850 1,134,915 --- 2 20,371 1,305,680 --- 2
Revenue From Own Sources 3,547,243 3,051,701 6,598,944 3,668,596 3,087,291 6,755,887
Total Taxes 2,633,216 1,942,424 4,575,640 2,662,103 1,961,810 4,623,913
  Property Taxes 4,967 1,584,285 1,589,252 4,739 1,562,270 1,567,009
  General Sales Taxes 919,750 164,566 1,084,316 1,251,741 226,166 1,477,907
  Other Taxes 1,708,499 193,573 1,902,072 1,405,623 173,374 1,578,997
Charges & Misc. Revenue 914,027 1,109,277 2,023,304 1,006,493 1,125,481 2,131,974
TOTAL EXPENDITURE $4,753,513 $6,043,685 $9,507,315 $5,183,613 $6,285,600 $9,982,599
TOTAL GENERAL EXPENDITURE 3,462,378 6,035,310 9,497,688 3,696,318 6,276,654 9,972,972
Education, Total 896,954 2,071,553 2,968,507 949,241 2,175,094 3,124,335
  Elementary and Secondary 0 1,908,349 1,908,349 0 1,968,333 1,968,333
  Higher Education 803,505 163,204 966,709 845,437 206,761 1,052,198
  Other Education 93,449 --- 93,449 103,804 --- 103,804
Highways 411,989 302,656 714,645 484,723 316,829 801,552
Public Welfare 1,092,444 39,155 1,131,599 1,106,186 23,594 1,129,780
Health & Hospitals 246,199 337,547 583,746 269,513 307,075 576,588
Police Protection 37,344 152,129 189,473 45,764 174,576 220,340
Fire Protection --- 115,714 115,714 --- 123,254 123,254
Sewerage & Solid Waste Management --- 165,971 165,971 --- 184,305 184,305
Nat. Resources, Parks & Recreation 146,215 158,859 305,074 151,780 152,552 304,332
Government Administration 128,192 211,287 339,479 142,352 215,611 357,963
Interest on Debt 106,831 96,411 203,242 106,354 105,527 211,881
General Expenditure, nec 50,173 238,778 288,951 49,813 232,591 282,404
  1995 - 1996 1996 - 1997
  State Local Total 2 State Local Total 2
TOTAL REVENUE $4,998,908 $5,885,326 $9,898,376 $5,537,331 $6,243,699 $10,707,656
TOTAL GENERAL REVENUE 4,535,936 3,889,537 7,439,615 4,740,329 4,250,212 7,917,167
Intergovernmental Revenue 1,189,563 1,087,341 1,291,046 1,164,360 1,215,829 1,306,815
  From Federal Government 1,163,815 1,272,231 1,291,046 1,141,336 165,476 1,306,815
  Other (Local-State, etc.) 25,748 960,110 --- 3 23,024 1,050,350 --- 3
Revenue From Own Sources 3,346,373 2,802,196 6,148,569 3,575,969 3,034,383 6,610,352
Total Taxes 2,369,462 1,811,971 4,181,433 2,548,174 1,944,242 4,492,416
  Property Taxes 4,114 1,574,457 1,578,571 4,923 1,589,279 1,594,202
  General Sales Taxes 814,748 143,163 957,911 865,708 158,998 1,024,706
  Other Taxes 1,550,600 94,351 1,644,951 1,677,543 195,965 1,873,508
Charges & Misc. Revenue 976,911 990,225 1,967,136 1,027,795 1,090,141 2,117,936
TOTAL EXPENDITURE $4,489,725 $5,669,313 $8,986,415 $4,801,745 $5,962,598 $9,554,897
TOTAL GENERAL EXPENDITURE 3,313,945 5,663,215 8,977,160 3,591,510 5,954,038 9,545,548
Education, Total 782,010 2,044,909 2,826,919 831,371 2,023,971 2,855,342
  Elementary and Secondary 0 1,930,498 1,930,498 0 1,879,526 1,879,526
  Higher Education 690,442 114,411 804,853 1,879,526 --- 1,879,526
  Other Education 91,568 --- 91,568 88,325 --- 88,325
Highways 433,561 285,643 719,204 450,296 304,864 755,160
Public Welfare 966,389 51,937 1,018,326 1,021,079 38,692 1,059,771
Health & Hospitals 371,446 249,777 621,223 410,588 302,108 712,696
Police Protection 35,690 140,904 176,594 37,764 157,730 195,494
Fire Protection --- 72,089 72,089 --- 114,066 114,066
Sewerage & Solid Waste Management --- 142,317 142,317 --- 162,614 162,614
Nat. Resources, Parks & Recreation 140,324 102,287 242,611 141,151 150,809 291,960
Government Administration 122,826 177,161 299,987 128,151 202,842 330,993
Interest on Debt 85,284 90,056 175,340 90,200 96,788 186,988
General Expenditure, nec 51,160 217,115 268,275 55,105 294,713 349,818
  1994 - 1995 1992 - 1993
  State Local Total 2 State Local Total 2
TOTAL REVENUE $4,612,629 $5,556,670 $9,209,166 $3,890,233 $4,921,782 $7,923,373
TOTAL GENERAL REVENUE 4,194,950 3,712,653 6,945,470 3,712,109 3,149,184 5,972,651
Intergovernmental Revenue 1,114,224 1,095,267 1,247,358 967,907 956,929 1,036,194
  From Federal Government 1,091,331 156,027 1,247,358 946,074 90,120 1,036,194
  Other (Local-State, etc.) 22,893 939,240 --- 3 21,833 866,631 --- 3
Revenue From Own Sources 3,080,726 2,617,386 5,698,112 2,744,202 2,192,255 4,936,457
Total Taxes 2,219,725 1,705,218 3,924,943 1,981,288 1,453,584 3,434,872
  Property Taxes 3,471 1,475,115 1,478,586 2,723 1,262,382 1,265,105
  General Sales Taxes 781,099 136,107 917,206 694,880 117,233 812,113
  Other Taxes 1,435,155 93,996 1,529,151 1,283,685 73,969 1,357,654
Charges & Misc. Revenue 861,001 912,168 1,773,169 762,914 738,671 1,501,585
TOTAL EXPENDITURE $4,250,378 $5,530,064 $8,639,010 $3,822,975 $4,858,091 $7,649,813
TOTAL GENERAL EXPENDITURE 3,106,814 5,523,593 8,630,407 2,793,164 4,851,748 7,644,912
Education, Total 728,081 1,976,365 2,704,446 653,015 1,710,423 2,363,438
  Elementary and Secondary 0 1,837,648 1,837,648 0 1,601,319 1,601,319
  Higher Education 649,903 138,717 788,620 577,371 109,104 686,475
  Other Education 74,381 --- 74,381 75,644 --- 75,644
Highways 416,857 279,887 696,744 368,899 228,901 597,800
Public Welfare 906,854 52,300 959,154 799,527 30,320 829,847
Health & Hospitals 327,786 238,011 565,797 307,969 214,301 522,270
Police Protection 32,965 128,341 161,306 32,570 128,878 161,448
Fire Protection --- 63,753 63,753 --- 55,398 55,398
Sewerage & Solid Waste Management --- 133,514 133,514 --- 99,914 99,914
Nat. Resources, Parks & Recreation 139,358 105,998 245,356 123,396 91,204 214,600
Government Administration 119,185 180,858 300,043 97,419 150,134 247,553
Interest on Debt 83,476 93,160 176,636 123,541 85,884 209,425
General Expenditure, nec 46,826 221,310 268,136 36,954 151,909 188,863
  1990 - 1991 1991 - 1992
Item State Local Total 2 State Local Total 2
TOTAL REVENUE $3,435,806 $4,679,252 $7,331,842 $3,684,032 $4,842,576 $7,678,068
TOTAL GENERAL REVENUE 3,219,076 3,003,276 5,439,136 3,525,758 3,105,879 5,783,095
Intergovernmental Revenue 767,607 870,607 854,998 897,151 938,583 987,192
  From Federal Government 748,876 106,122 854,998 877,464 109,728 987,192
  Other (Local-State, etc.) 18,731 746,485 --- 3 19,687 828,855 --- 3
Revenue From Own Sources 2,451,469 2,132,669 4,584,138 2,628,607 2,167,296 4,795,903
Total Taxes 1,767,368 1,346,842 3,114,210 1,889,877 1,345,224 3,235,101
  Property Taxes 2,142 1,182,924 1,185,066 207 1,166,557 1,166,764
  General Sales Taxes 624,259 99,173 733,432 663,159 107,575 770,734
  Other Taxes 1,140,967 64,745 1,195,712 1,226,511 71,092 1,297,603
Charges & Misc. Revenue 684,101 785,827 1,469,928 1,560,802 545,166 2,105,968
TOTAL EXPENDITURE $3,266,203 $4,595,757 $6,967,161 $3,633,644 $4,831,659 $7,415,269
TOTAL GENERAL EXPENDITURE 2,300,184 2,904,120 5,204,304 2,487,748 3,040,984 5,528,732
Education, Total 599,643 1,542,976 2,142,619 636,050 1,614,038 2,250,088
  Elementary and Secondary ---   1,417,090 1,417,090 0 1,484,763 1,484,763
  Higher Education 526,411 125,886 652,297 561,673 129,275 690,948
  Other Education 73,232 ---   73,232 74,377 --- 74,377
Highways 325,706 220,639 546,345 333,008 229,833 562,841
Public Welfare 588,937 31,979 620,916 698,875 45,411 744,286
Health & Hospitals 250,897 193,479 444,376 281,032 206,390 487,422
Police Protection 29,007 109,433 138,440 30,136 111,630 141,766
Fire Protection ---   59,928 59,928 --- 59,943 59,943
Sewerage & Solid Waste Management ---   103,501 103,501 --- 98,072 98,072
Nat. Resources, Parks & Recreation 118,736 108,882 227,618 118,601 109,207 227,808
Government Administration 82,743 138,131 220,874 91,731 145,917 237,648
Interest on Debt 124,148 99,805 223,953 127,914 98,616 226,530
General Expenditure, nec 54,379 142,386 196,765 39,475 142,634 182,109
nec - not elsewhere classified
1 Individual state numbers not available for fiscal years 2000-2001 and 2002-2003.
2 State and Local may not add to Total because of rounding.
3 Duplicative intergovernmental transactions are excluded.
Source: U.S. Bureau of the Census, State and Local Government Finances by Level of Government: 2004-05, 2007
Last Updated: May 16, 2007
by Nebraska Databook
email: michael.lundeen@ded.ne.gov