State and local expenditures in Utah totaled $4.3 billion in fiscal 1986-87, or about 17.8 percent of the gross state product - more than two percentage points larger than the national average.

A report released Monday by the Utah Foundation says state and local spending in the Beehive State has consistently been higher than the national figure since 1962, due to the fact that Utah's population was increasing much faster than the rest of the country.Not surprisingly, the disparity widens when comparing education spending, with nearly 42 percent of all revenues going to that category. The eight Mountain States spend an average of 37 percent of their revenues on education, and the figure is 35 percent nationwide.

Researchers say the figures are understandable because 25 percent of all Utahns are enrolled in the public school system. Nationally, the figure is only 16.5 percent.

The study also says more than 82 percent of all state and local tax revenue is derived from three main sources: the general sales tax, the property tax and the individual income tax.