Finances of Municipal and Township Governments: 2002 Issued April 2005 GC02(4)-4 2002 Census of Governments Volume 4, Number 4, Government Finances U.S. Department of Commerce Economics and Statistics Administration U.S. CENSUS BUREAU ACKNOWLEDGMENTS The staff of the Governments Division’s Carma Hogue of the Economic Statistical Recurring Programs Area, headed by Methods and Programming Division, Henry S. Wulf, is responsible for the Howard Hogan, Chief, supplied advice preparation of this report. David and assistance in statistical methodolo- Kellerman, Stephen Poyta, Joseph gies. Bruzzese, William Kehm, and John The U.S. Census Bureau offers special Kennedy supervised the data collection thanks for the cooperation and assistance and editing activities. Donna A. Hirsch of the thousands of state and local govern- coordinated publication preparation activi- ment officials in providing information for ties. Robert M. Johnson, Deborah J. this report. Loreto-Domer, Kristen Emerson, Craig Langley, and Ralph Wood prepared For information regarding data in this tables, reviewed data tabulations, and report, contact the Chief, Governments evaluated final publication copy. John Division, U.S. Census Bureau, Washington, Curry and Kheang Hang performed data DC 20233-6800 or phone toll free processing operations. 1-800-242-2184. The Systems Support Division provided the table composition system. Robert Joseph Brown, Table Image Processing System (TIPS) Senior Software Engineer, was responsible for the design and develop- ment of the TIPS, under the supervision of Robert J. Bateman, Assistant Division Chief for Information Systems. Margaret A. Smith, Meshel L. Butler, and Corey T. Beasley of the Administra- tive and Customer Services Division, Walter C. Odom, Chief, provided publica- tions and printing management, graphics design and composition, and editorial review for print and electronic media. Gen- eral direction and production management were provided by James R. Clark, Assis- tant Chief, and Susan L. Rappa, Chief, Publications Services Branch. Finances of Municipal and Township Governments: 2002 Issued April 2005 GC02(4)-4 2002 Census of Governments Volume 4, Number 4, Government Finances U.S. Department of Commerce Carlos M. Gutierrez, Secretary Theodore W. Kassinger, Deputy Secretary Economics and Statistics Administration Kathleen B. Cooper, Under Secretary for Economic Affairs U.S. CENSUS BUREAU Charles Louis Kincannon, Director SUGGESTED CITATION U.S. Census Bureau, 2002 Census of Governments, Volume 4, Number 4, Finances of Municipal and Township Governments: 2002 GC02(4)-4, U.S. Government Printing Office, Washington, DC, 2002. ECONOMICS AND STATISTICS ADMINISTRATION Economics and Statistics Administration Kathleen B. Cooper, Under Secretary for Economic Affairs U.S. CENSUS BUREAU Charles Louis Kincannon, Director Hermann Habermann, Deputy Director and Chief Operating Officer Thomas L. Mesenbourg, Acting Associate Director for Economic Programs Thomas L. Mesenbourg, Assistant Director for Economic Programs Stephanie H. Brown, Chief, Governments Division CONTENTS Introduction ................................... v Tables 1. National Summary of Municipal Government Finances: 2001-02, 1996-97, and 1991-92......................... 1 2. Summary of Municipal Government Finances by State: 2001-02 ... 3 3. Revenue of Municipal Governments by Source and State: 2001-02 .. 4 4. General Revenue of Municipal Governments From Current Charges by Function and State: 2001-02 .................... 8 5. Percent Distribution of Municipal Government Revenue by Source and State: 2001-02........................... 10 6. Expenditure of Municipal Governments by Function and Character and Object: 2001-02 .......................... 11 7. Expenditure of Municipal Governments by Character and Object and State: 2001-02 ............................. 12 8. Expenditure of Municipal Governments by Function and State: 2001-02 ................................ 14 9. Percent Distribution of Expenditure of Municipal Governments by Function and State: 2001-02 ..................... 19 10. Indebtedness and Debt Transactions of Municipal Governments by State: 2001-02 ............................. 21 11. Cash and Security Holdings of Municipal Governments by State: 2001-02 ................................ 22 12. Finances of Municipally Operated Utilities and Liquor Stores by State: 2001-02 ............................. 23 13. Municipal Government Finances for Population-Size Groups of Municipalities by State: 2001-02 ................... 27 14. National Summary of Township Government Finances: 2001-02, 1996-97, and 1991-92......................... 144 15. Finances of Township Governments in the Northeast Region by State: 2001-02 ............................. 146 16. Northeast Township Government Finances for Population-Size Groups of Townships by State: 2001-02 ............... 148 17. North Central Township Government Finances by State: 2001-02... 171 18. Finances of Individual Municipal Governments With a Population of 25,000 or More by State: 2001-02 .................. 174 19. Finances of Individual Northeast Township Governments With a Population of 25,000 or More by State: 2001-02 ........... 212 APPENDIXES A. Definitions of Selected Terms ...................... A–1 B. County-Type Areas Without County Governments ........... B–1 Publication Program Inside back cover Governments—Government Finances iii Introduction A census of governments is taken at 5-year intervals as Tables 18 and 19 display data for individual municipal and required by law under Title 13, United States Code, Sec- Northeast township governments, respectively. There are tion 161. This 2002 census, similar to those taken since 1,248 municipal and 207 northeast township govern- 1957, covers three major subject fields—government ments shown. organization, public employment, and government finances. SCOPE Volume 4, Government Finances, contains six parts that encompass the entire range of state and local government Definition of Municipal Government financial activity in fiscal year 2001-02. They are: No. 1, Public Education Finances; No. 2, Finances of Special Dis- As defined for census statistics on governments, the term trict Governments; No. 3, Finances of County Govern- ‘‘municipal governments’’ refers to political subdivisions ments; No. 4, Finances of Municipal and Township Govern- within which a municipal corporation has been established ments; No. 5, Compendium of Government Finances; and to provide general local government for a specific popula- No. 6, Employee Retirement Systems of State and Local tion concentration in a defined area, and includes all Governments. active government units officially designated as cities, bor- This report, No. 4, provides statistics on the revenue, oughs (except in Alaska), towns (except in the six New expenditure, debt, and financial assets of municipal and England states, and in Minnesota, New York, and Wiscon- township governments. It aggregates these data for the sin) and villages. This concept corresponds generally to nation, for state areas, and for the largest individual the ‘‘incorporated places’’ that are recognized in Census municipal and northeast township governments. Bureau reporting of population and housing statistics, sub- ject to an important qualification—the count of municipal ORGANIZATION OF THIS REPORT governments in this report excludes places that are cur- This introductory text describes the scope of the Census rently governmentally inactive. Bureau’s municipal and township government finance data collection activities. It also explains the intricacies of the The number of municipal governments per state varies types of data and notes the limitations of the data as well widely. Illinois, Pennsylvania, and Texas each has more as their relationship to data in other reports. The tabular than 1,000, while at the other extreme, there are eight section comes next and contains 19 tables, divided states with fewer than 50 municipal governments roughly into three parts: Tables 1-13 concentrate on sum- each—Connecticut, Hawaii, Maine, Massachusetts, maries for municipalities, Tables 14-17 on summaries for Nevada, New Hampshire, Rhode Island, and Vermont. Six townships, and Tables 18 and 19 on individual govern- of these eight states are in New England where a town ments. Table 1 displays national totals of municipal gov- government often provides urban services provided by ernment finances for 2002 and other census years. State- municipal governments in other states. wide aggregates for municipalities appear in Tables 2 In the United States, nearly 175 million people live in areas through 13. Table 2 contains the state summaries. Rev- with municipal governments, and about 76 million of enue data appear in Tables 3, 4, and 5, and expenditure these municipal residents live in cities of at least 100,000 information in Tables 6 through 9. Table 10 presents data population. Slightly less than one-half of all municipalities on indebtedness, Table 11 on cash and security holdings, have fewer than 1,000 inhabitants. However, these small and Table 12 on utilities and liquor stores. In Table 13 municipalities account for only 2.2 percent of the total detailed state summaries are divided into population-size population served by municipal governments. The number groups of municipal governments. of municipal governments in each state, by population The township financial summary in Table 14 contains size group, appears in Table 13. information for 2002