Active Members (of retirement systems) –
Administrative Costs (of retirement systems) –
Expenses paid out of the retirement fund for salaries and wages and current operation
costs of the pension plan administrative staff, as well as for investment costs, are
classified as other payments.
Agency and private trust transactions –
Excluded from Census Bureau data on government finances because it involves receipt,
holding, and disbursement of moneys by the government as agent or trustee for other
governments or private persons, such as collection of local government taxes,
collection of Federal income taxes and social security taxes, receipt and return
of guarantee deposits, and the like.
Development and conservation of natural resources for agricultural purposes. Includes
provision and support of agricultural extension services, experiment stations, fairs,
associations, and other agricultural activities; promotion, improvement, regulation,
and protection of agricultural production, processing, and marketing; and the like.
Excludes activities related to fish and game, forestry, irrigation, flood control, and
other conservation activities. See Natural resources.
Aid to local governments –
See Intergovernmental expenditure.
Air transportation –
Construction, maintenance, operation, and support of airport facilities.
Alcohol beverages –
See under License taxes and Sales and gross receipts taxes.
See under License taxes and Sales and gross receipts taxes.
Assistance and subsidies –
Cash contributions and subsidies to persons, not in payments for goods
or services or claims against the government. For local governments,
this object category comprises only direct cash assistance payments to
public welfare recipients. For states, it includes also veterans'
bonuses and direct cash grants for tuition, scholarships, and aid to
nonpublic education institutions.
Auxiliary enterprises –
State institutions of higher education. Dormitories, cafeterias, athletic
contests, lunchroom, student activities, and other auxiliary activities of
state institutions of higher education financed mainly by revenue from charges.
Payments to which participants may be entitled under a pension plan, including
pension benefits, death and disability benefits due on termination of employment
and all other benefits directly paid from the retirement fund to recipients during
the fiscal year surveyed.
Benefits, insurance trusts –
See Insurance trust expenditure.
Bond funds –
Funds established to account for the proceeds of bond issues pending their disbursement.
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,
grounds, and other improvements, and purchase 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 deposits –
Cash on hand and demand and savings or time deposits.
Cash and Securities –
Cash, deposits, government securities, bonds, stocks, etc., accumulated by a pension fund for the
purpose of meeting retirement benefits when they become due.
Government securities include U. S.
Treasury bonds, notes, and Federal Financing Bank and other federal agency securities. Non-government
securities include stocks, bonds, federally-sponsored agency securities, investments held in trust,
mutual funds, and direct loans.
Investments held in trust may include funds administered by private
agencies, guaranteed investment accounts, shares held in government common fund accounts, and loans
made to employees.
Common funds are prorated using available secondary sources into appropriate
investment detail stocks, bonds, federal securities, etc.. Beginning in 2001–2002, corporate bonds
and stocks are posted at market or fair market value. Federal securities include U.S. Treasury notes;
federal agency obligations include mortgage-backed securities of the Government National Mortgage
Association, and bonds issued by the Commodity Credit Corporation, Tennessee Valley Authority, and
Federal securities may include where totals alone are supplied bonds issued by
agencies operating under federal authority but privately administered. Mortgages may include
mortgage-backed securities where detail is unknown. Short–term funds such as cash on hand, demand
deposits, and time deposits such as certificates of deposits are classified as cash and deposits, but
may include federal securities or commercial and finance company paper not shown in detail.
Cash and security holdings –
Cash and deposits and governmental and private securities bonds, notes, mortgages, corporate
stocks, etc., including loans and other credit paper held by state loan and investment funds
except holdings of agency and private trust funds. Includes fund investments in securities issued
by government concerned but does not include interfund loans, receivables, and the value of real
property and other fixed assets.
Cash assistance –
Direct cash payments to beneficiaries of public welfare programs. See Public welfare.
Categorical assistance programs –
Old Age Assistance, Temporary Assistance for Needy Families TANF, and Medical Assistance.
See Public welfare.
Charges and miscellaneous general revenue –
General revenue other than taxes and intergovernmental revenue.
Commercial activities, N.E.C. –
See Miscellaneous commercial activities.
Production of fixed works and structures additions, replacements, and major alterations,
including planning and design of specific projects, site improvements, and provision of
equipment and facilities that are integral parts of a structure. Includes contract
construction, undertaken on a contract basis by private contractors, and force account
construction, undertaken with direct use of material and labor by the government.
Amounts paid into a pension fund by the parent government or employees pursuant to
terms of the fund, state law, actuarial calculations, or other basis for determinations.
For multiple-employer pension plans, includes contributions received from other governments
and their employees (where applicable). Government contributions may come from any source
including amounts from dedicated taxes, state payments, or general fund transfers. Excludes
any amounts received for transmittal to the Federal Social Security System, amounts received
from the liquidation of investments, and any other receipts for social insurance programs not
part of the pension funds.
Contributions, insurance trust –
Amounts derived from contributions, assessments, premiums, "taxes," etc., required of employers
and employees for financing of compulsory or voluntary social insurance programs operated by the
government. Any contributions by a government to a social insurance system it administers (either
as employer contributions or for general financial support) are excluded from insurance trust
revenue. However, such contributions are included in exhibit statistics on insurance trust system receipts.
Corporation net income taxes –
Taxes on net income of corporations and unincorporated businesses (when taxed
separately from individual income). Includes distinctively imposed net
income taxes on special kinds of corporations (e.g. financial institutions).
Confinement and correction of adults and minors convicted of offenses against the
law, and pardon, probation, and parole activities.
Correctional institutions –
State prisons, reformatories, houses of correction, and other state
institutions for the confinement and correction of convicted persons and juveniles. Includes only
state-operated facilities; excludes cost of maintaining prisoners in institutions of other
County governments –
Organized local governments authorized in state constitutions and
statutes and established to provide general government; includes those governments designed as
counties, parishes in Louisiana, and boroughs in Alaska.
Current charges –
Amounts received from the public for performance of specific services
benefitting the person charged, and from sales of commodities and services, except liquor store
sales. 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 expenditure –
All expenditures with the exception of capital outlay. Includes current
operations, assistance and subsidies, interest on debt, and insurance benefits and payments.
Current operation –
Direct expenditure for compensation of own officers and employees and for
supplies, materials, and contractual services except amounts for capital outlay.
Death and gift taxes –
Taxes imposed on transfer of property at death, in contemplation of
death, or as a gift.
All long-term credit obligations of the government and its agencies whether backed by the
governments' full faith and credit or nonguaranteed, and all interest-bearing short-term credit
obligations. Includes judgments, mortgages, and revenue bonds, as well as general obligations
bonds, notes, and interest-bearing warrants. Excludes noninterest-bearing short-term obligations,
interfund obligation, amounts owed in a trust or agency capacity, advances and contingent loans
from other governments, and rights of individuals to benefits from government-administered 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
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.
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
Document and stock transfer taxes –
Taxes on the recording, registering, and transfer of documents such as mortgages,
deeds, and securities, except taxes on recording or transfer of motor vehicle titles,
which are classified elsewhere.
Earnings on Investments –
Interest, dividends, rents, and other earnings on investments. Includes realized
and unrealized gains on sale of investments net of any realized or unrealized
losses based on reporting market value for corporate bonds and stocks.
Earnings on investments, insurance trust revenue –
Interest, dividends, and other earnings on securities held as assets to provide
income for insurance trust programs. Includes earnings on securities of state
government held by its own insurance trust funds but excludes rental income
from real property held by insurance trust funds and rented to other State agencies.
Schools, colleges, and other educational institutions (e.g., for blind, deaf, and
other handicapped individuals), and educational programs for adults, veterans,
and other special classes. State institutions of higher education includes
activities of institutions operated by the state, except that agricultural extension
services and experiment stations are classified under Natural resources and hospitals
serving the public are classified under Hospitals. Revenue and expenditure for
dormitories, cafeterias, athletic events, bookstores, and other auxiliary enterprises
financed mainly through charges for services are reported on a gross basis.
Elementary and secondary education comprises payments for instructional, support services,
and other activities of local public schools for kindergarten through high school programs.
Direct state expenditure for other education includes state educational administration and
services, tuition grants, fellowships, aid to private schools, and special programs.
Education services –
Comprises the functions of Education and Libraries.
Electric power –
Operation and maintenance of electric power system including production or acquisition
and distribution of electric power. See Utility.
Elementary and secondary education –
All activities associated with the operation of public elementary and secondary schools
and locally operated vocational-technical schools. Special education programs operated
by elementary and secondary school systems are also included as are all ancillary services
associated with the operation of schools, such as pupil transportation and food service.
Instructional employees includes not only classroom teachers, but also principals, supervisors
of instruction, librarians, teacher aides, library aides, and guidance and psychological
personnel. Other employees includes all persons not included as instructional employees
(e.g., school superintendents and other administrative personnel, clerical and secretarial
staffs, plant operation and maintenance personnel, health and recreation employees,
transportation and food service personnel, and any student employees).
Employees include all persons paid for personal services performed in the indicated pay period,
including any persons in a paid leave status. Employees who have multiple responsibilities are
reported once at the functional classification which is their primary responsibility.
Contractors and their employees are excluded. See also: Full-time employees, Part-time employees, Full-time equivalent employment
Employee-retirement expenditure –
Cash payments to beneficiaries (including withdrawals of contributions) of government-administered
employee-retirement systems, local government contributions to state-administered employee-retirement
systems, and noncontributory gratuities paid to former employees; these are classed under General
Employee-retirement revenue –
Revenue from contributions required of employees for financing government-administered employee-retirement
systems, earnings on investments held for such systems, and receipts of state payments for employees
covered by government systems. Excludes any contributions by government, 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 as classified as general revenue rather than employee-retirement
revenue, even though such amounts may be received specifically for employee-retirement purposes. For states,
includes employer contributions from local governments, for such systems covering local government employees.
Employee-retirement system –
A government-administered contributory plan for financing retirement and associated benefits for state or local
government employees. Does not include noncontributory plans. See Insurance trust system.
Employment security administration –
Administration of unemployment compensation, public employment offices, and related services, and veterans'
readjustment allowances. See Unemployment compensation expenditure for benefit payments under this program.
Environment and housing –
Comprises the functions Natural resources, parks and recreation, Housing and community development, Sewerage, and
Solid waste management.
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, including both additional equipment and
replacements. Expenditures for facilities that are integral parts of structures are classified as expenditure for
construction or for purchase of land and existing structures.
All amounts of money paid out by a government--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 of a government and excludes noncash 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 local government finances; tax administration; collection, custody, and disbursement
of funds; administration of employee-retirement systems; debt and investment administration; and the
Fines and forfeits –
Penalties imposed for violation of law and forfeits of amounts on deposit as performance guarantees. Does not
include penalties on delinquent taxes.
Fire protection –
Fire fighting organization and auxiliary services; fire inspection and investigation; support of volunteer fire
forces; and other fire prevention activities. Includes cost of fire fighting facilities, such as fire hydrants
and water, furnished by other agencies of the government.
Fiscal year –
The 12-month period at the end of which the government or any government agency determines its financial condition
and the results of its operations and closes its books.
Fish and game –
Conservation and development of fish and game resources through regulation, protection, and propagation.
Conservation, development, and promotion of forests and forest products. Includes forest fire prevention and
forest fire-fighting activities.
Full-faith and credit debt –
Long-term debt for which the credit of the government concerned, implying the power of taxation, is
unconditionally pledged. Includes debt payable initially from specific taxes on nontax sources, but representing
a liability payable from any other available resources if the pledged sources are insufficient.
Full-Time Employees –
Persons employed during the pay period to work the number of hours per week that represents regular full-time
employment. Included are full-time temporary or seasonal employees who are working the number of hours that
represent full-time employment.
Full-Time Equivalent Employment –
Full-time equivalent is a computed statistic representing the number of full-time employees that could have
been employed if the reported number of hours worked by part-time employees had been worked by full-time
employees. This statistic is calculated separately for each function of a government by dividing the part-
time hours paid by the standard number of hours for full-time employees in the particular government and
then adding the resulting quotient to the number of full-time employees.
Public purposes served by governmental activities (education, highways, public welfare, etc.). Expenditure
for each function includes amounts for all types of expenditure serving the purpose concerned.
An accounting device established to control receipt and disbursement of income from sources set aside to support
specific activities or attain certain objectives. In the accounts of individual governments, each fund is treated
as a distinct fiscal entity. In Census Bureau statistics on government finance, however, transactions of funds are consolidated in accordance with the principles described in the Government Finance and Employment Classification Manual.
Gas supply –
Operation and maintenance of gas supply systems including acquisition and distribution of natural gas. See Utility.
General debt –
All debt other than that identified as having been issued specifically for utility purposes. See Utility debt.
General expenditure –
All government expenditure other than the specifically enumerated kinds of expenditure classified as Utility
expenditure, Liquor stores expenditure, and Employee-retirement or other Insurance trust expenditure.
General expenditure, N.E.C. –
General expenditure for purposes and activities not falling within any standard functional category and unallocated
amounts relating to two or more functions.
General local government support –
Amounts distributed to local governments without restriction of function or purpose to which applicable.
General obligation debt –
Long-term full faith and credit obligations other than those payable initially from nontax revenue. Includes
debt payable in the first instance from particular earmarked taxes, such as motor fuel sales taxes or property taxes.
See also Full-faith and credit debt.
General public buildings –
Provision and maintenance of public buildings not allocated to particular functions.
General revenue –
All government revenue except Liquor stores revenue, Insurance trust revenue, and Utility revenue. The basis for
distinction is not the fund or administrative unit receiving particular amounts, but rather the nature of the
revenue sources concerned.
General sale or gross receipts taxes –
See Sales and gross receipt taxes.
Governmental 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, and central staff services and agencies concerned
with personnel administration, recording, planning, zoning, and the like.
Outpatient health services, other than hospital care, including: public health administration; research and
education; categorical health programs; treatment and 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. Sewage treatment operations are
classified under Sewerage.
Higher education –
Includes local government degree granting institutions which provide academic training above grade 12. Instructional
employees includes persons engaged in teaching and related academic research.
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.
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 –
Construction and operation of housing and redevelopment projects, and other activities to promote or aid housing
and community development.
Inactive Members –
See Membership (of retirement systems).
Individual income taxes –
Taxes on individuals measured by net income and taxes distinctively imposed on special types of income (e.g.,
interest, dividends, income from intangibles, etc.).
Insurance benefits and repayments –
Social insurance payments to beneficiaries, employee-retirement annuities and other benefits, and withdrawals of
insurance or employee retirement contributions. Includes only amounts paid to beneficiaries; administrative
expenditure for such activities are classified as Current operation.
Insurance sales and gross receipts taxes –
See Sales and gross receipts taxes.
Insurance trust expenditure –
Cash payments to beneficiaries (including withdrawals of retirement contributions) of employee retirement,
unemployment compensation, workers' compensation, and disability benefit social insurance programs. (See
Insurance trust system, below). Excludes cost of administering insurance trust activities, state contributions
of programs administered by the state or by the federal government, intergovernmental expenditure for support of
locally administered employee-retirement systems, and noncontributory gratuities paid to former employees.
Insurance trust revenue –
Revenue from contributions required of employers and employees for financing social insurance programs operated by
the government (see Insurance trust system, below) and earnings on assets held for such systems. Excludes any
contributions by a government-either as employer contributions or for general financial support-to a social
insurance system it administers. Note that tax proceeds, donations, and any forms of revenue other than those
enumerated above are classified as general revenue, even though such amounts may be received specifically for
insurance trust purposes.
Insurance trust system. –
A government-administered plan for compulsory or voluntary social insurance (insurance protection of persons
or their survivors against economic hazards arising from retirement, disability, death, accident, illness,
unemployment, etc.) through accumulation of assets from contributions, assessments, premiums, and the like
collected from employers and employees for use in making cash benefit payments to eligible persons covered by the
system. Comprises Employee retirement, Unemployment compensation, Workers' compensation, and Miscellaneous (
accident, sickness, and other disability benefit) systems. In exhibit statistics, each insurance trust system
is treated as an entity, with its transactions including intragovernmental amounts. However, intragovernmental
transactions are excluded from the insurance trust components of revenue and expenditure. (See Insurance trust
revenue and Insurance trust expenditure.)
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
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 paid as such, and employer contributions for social insurance-e.g.,
contributions to the Federal Government for Old Age, Survivors', Disability, and Health Insurance for government
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 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 that allows the receiving government unrestricted use as to function or purpose.
Intergovernmental revenue from federal government –
Intergovernmental revenue received by a government directly from the federal government. For local governments,
excludes federal aid channeled through state governments, which is considered as Intergovernmental revenue from
Intergovernmental revenue from local governments –
Amounts from local governments: for shares in financial support of programs administered by the state;
for reimbursements of services performed or expenditures made for them by the state; for application to debt
services on state debt issued for their benefit; and for repayment of advances and contingent loans extended
to them. Does not include local government contributions to state-administered employee retirement or other
insurance trust systems, which are classified as insurance trust revenue, or agency transactions (see Agency
and private trust transactions). Excludes proceeds from interest on local government securities held by the
state and proceeds from state taxes on local government facilities.
Intergovernmental revenue from state government –
All intergovernmental revenue received from the state government. For local governments, includes amounts
originally from the federal government but channeled through the state.
Judicial and legal (government finance statistics) –
Includes all court and court related activities (except probation and parole activities which are included at
the Correction function), court activities of sheriff's offices, prosecuting attorneys' and public
defender's offices, legal departments, and attorneys providing government-wide legal service.
Judicial and legal (government employment statistics) –
Courts and activities associated with courts including law libraries, prosecutorial and defendant programs, probate
functions, and juries.
Land and existing structures, capital outlay expenditures –
Purchase of these assets as such, purchase of rights-of-way, payments on capital leases, and title search
and similar activity associated with the purchase transactions. See Capital outlay.
Provision and support of public library facilities and services.
License taxes –
Taxes exacted (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 bases 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. /License based on these latter measures, other
than those at nominal rates, are classified according to the measure concerned. Includes fees related
to licensing activitiesautomobile inspection, gasoline and oil inspection, professional examinations
and licenses, etc. as well as license taxes producing substantial revenue.
License taxes--Alcoholic beverages -
Licenses for manufacturing, importing, wholesaling, and retailing alcoholic beverages other than those
based on volume or value of transactions or assessed value of property.
License taxes--Amusements –
License taxes imposed on amusement businesses generally or on specific amusement enterprises (race
tracks, theaters, athletic events, etc.). Does not include licenses based on value or number
of admissions, amount of wagers, or gross or net income, which are classified elsewhere.
License taxes--Corporations in general –
Franchise license taxes, organization, filing, and entrance fees, and other license taxes which are
applicable, with only specific exceptions, to all corporations. Does not include corporation taxes based
on value of property, net income, or gross receipts from sales, or taxes imposed distinctively on
particular types of corporations (public utilities, insurance companies, etc.).
License taxes--Hunting and fishing –
Commercial and noncommercial hunting and fishing licenses and shipping permits.
License taxes--Motor vehicles –
License taxes imposed on owners or operators of motor vehicle, commercial and noncommercial, for the right
to use public highways, including charges for title registration and inspection of vehicles. Does not
include personal property taxes or sales and gross receipts taxes relating to motor carriers based on
assessed value of property, gross receipts, or net income, or other taxes on the business of motor transport.
License taxes--Motor vehicle operators –
Licenses for privilege of driving motor vehicles, including both private and commercial licenses.
License taxes--Occupations and businesses, n.e.c. –
License taxes (including examination and inspection frees) required of persons engaging in particular
professions, trades, or occupations, and such taxes on businesses not elsewhere classified. Includes charges
relating to inspection and marketing of seed, feed, fertilizer, gasoline, oil, citrus fruit, and other
commodities, and chain store licenses, as well as licenses relating to operation of particular business enterprises.
License taxes--Public utilities –
License taxes distinctively imposed on public passenger and freight transportation companies, telephone,
telegraph, and light and power companies, and other public utility companies including government-owned
utilities. Does not include taxes measured by gross or net income, units of service sold, or value of
Other license taxes –
License taxes not listed separately(e.g., animal licenses, marriage licenses, registration fees on
pleasure boats and aircraft, individual permits to purchase liquor, and other nonbusiness privileges).
Liquor stores –
Alcoholic beverage distribution facilities operated by state and local governments maintaining alcoholic beverage
monopoly systems. Liquor stores revenue and Liquor stores expenditure, as defined under the headings below, are
included in revenue and expenditure.
Liquor stores expenditure –
Expenditure for purchase of liquor for resale and provision and operation of government-maintained alcoholic
beverage monopoly systems. 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 state and/or local liquor store operations. Excludes any state taxes
collected by state liquor monopoly systems.
Long-term debt –
Debt payable more than 1 year after date of issue.
Long-term debt issued –
The par value of long-term debt obligations incurred during the fiscal period concerned, including funding and
refunding obligations. Debt obligation authorized but not actually incurred during the fiscal period are not
included. Refunding issues of long-term debt represents the par value of refunding bonds issued during the
Long-term debt offsets –
Cash and investment assets of sinking funds and other reserve funds, however designated, which are specifically
held for redemption of long-term 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
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 refund transactions.
Membership (of retirement systems) –
Active members include employees making payments to contributory pension plans, as well as other employees on whose behalf
contributions are made by the sponsoring government (noncontributory retirement systems). Inactive members are
former employees or others on extended leave who have retained retirement credits. Beneficiaries are retirees who may
receive lump-sum benefit payments on retirement or who may elect to receive benefits periodically, depending on the
provisions of a pension plan. Retirement beneficiaries receiving monthly or other periodic payments are classified as
(1) retired on account of age or service, (2) retired on account of disability, and (3) survivors of
deceased former active members. When detail is not available, all retirees receiving benefits periodically are classed as
age or service participants.
Miscellaneous and unallocable expenditure –
General expenditure for purposes and activities not falling within any standard functional category and unallocated
amounts relating to two or more functions.
Miscellaneous commercial activities –
Provision and operation of commercial facilities not classified under particular functions. Includes a bank
(North Dakota), and cement plant, hail insurance systems, and the like.
Motor fuel sales taxes –
See Sales and gross receipts taxes.
Motor vehicle licenses taxes –
See License taxes.
Municipal governments –
Organized local governments authorized in state constitutions and statutes and established to provide government
for a specific concentration of population in a defined area; includes those governments designated as
cities, villages, boroughs (except in Alaska), and towns (except in the six New England states,
Minnesota, New York, and Wisconsin).
National defense and international relations –
Includes activities of the Federal Government associated with national defense and international relations,
including primarily the Departments of Army, Navy, and Air Force; Department of State; U.S.
Information Agency; and the Defense Logistics Agency. Defense related activities of State and local
governments, including National Guard and civil defense, are classified at the /All other and unallocable0
Natural resources –
Conservation, promotion, and development of natural resources, such as soil, water, forests, minerals, and wildlife.
Includes irrigation, drainage, flood control, forestry and fire protection, soil reclamation, soil and water
conservation, fish and game programs, and agricultural fairs.
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., for 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 resource of the government if the pledged sources are insufficient.
Occupations and business license taxes –
See License taxes.
Old-age assistance –
See Public welfare.
Other and unallocable expenditure –
General expenditure for purposes and activities not falling within any standard functional category and
unallocated amounts relating to two or more functions.
Other government administration –
Applies to the legislative and government-wide administrative agencies of governments. Included here are
overall planning and zoning activities, and central personnel and administrative activities. This function
is not applied to school district or special district governments.
Parking facilities –
Construction, purchase, maintenance, and operation of public-use parking lots, garages, parking meters, and
other distinctive parking facilities on a commercial basis.
Parks and recreation –
Provision and support of recreational and cultural-scientific facilities and activities including golf
courses, play fields, playgrounds, public beaches, swimming pools, tennis courts, parks, auditoriums,
stadiums, auto camps, recreation piers, marinas, botanical gardens, galleries, museums, and zoos. Also
includes building and operation of convention centers and exhibition halls.
Part-Time Employees –
Employees--Persons paid on a part-time basis during the designated pay period. Included are
those daily or hourly employees usually engaged for less than the regular full-time workweek, as well
as any part-time paid officials.
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, and vehicular
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 at a single
rate or at classified rates, and taxes on selected types of property, such as motor vehicles, or on
certain or all intangibles.
Property tax relief –
Amounts received distinctly as reimbursement for state-mandated tax relief programs which have resulted
in foregone tax revenue. Includes payments under property tax relief, renters relief, and similar programs.
Protective inspection and regulation –
Regulation of private enterprise for the protection of the public and inspection of hazardous activities
except for 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
Public utility taxes –
See License taxes and sales and gross receipts taxes.
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, Temporary
Assistance for Needy Families (TANF) 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 government 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
government 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.
The issuance of long-term debt in exchange for, or to provide funds for, the retirement of long-term
Regular highway facilities –
State expenditure for highways, other than toll facilities, is classified under this heading.
Rents and royalties –
Rents from leased properties, mineral leases, royalties, and miscellaneous rentals not relating to
facilities incident to the performance of particular functions. Rental revenue from such facilities is
classified as revenue from current charges for the activity of the function concerned.
Retirement System –
A pension plan in which investments, contributions, and benefits are administered as a separate
entity independent of the parent government general fund. Assets are accumulated and benefits
paid under a particular set of actuarial assumptions, including employee age, compensation, and
service credits. Includes single employer systems, in which one government is the sole sponsor of
the pension plan, as well as multiple employer systems, where two or more governments maintain
membership on behalf of their employees. These multiple employer systems typically include state
plans administered primarily for teachers, policemen, firemen, and other local government employees.
Normally only funded pension plans are included, in which contributions are made and assets accumulated
to pay benefits to potential recipients before cash payments to recipients are actually required. Some
unfunded ("pay-as-you-go") plans may be included where this is a temporary condition, in which no
contributions are made from any source before benefits are actually paid to retirees and other
beneficiaries. Excludes nongovernment administered pension plans, including those where substantial
administrative authority over investment transactions and benefit payments has been delegated or
contracted out to insurance companies or other private agencies.
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. Includes amounts for labor in force account
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 of 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 or gross receipts from selected commodities, services, or business
are reported separately under categories one through eight 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.
Specific selective sales taxes included are shown in categories one through eight below.
Alcoholic beverages –
Selective sales and gross receipts taxes on alcoholic beverages.
Selective sales and gross receipts taxes on admission tickets or admission charges and on gross
receipts of all or specified types of amusement businesses.
Taxes imposed distinctively on insurance companies and measured by gross premiums or adjusted
Motor fuels –
Selective sales and gross receipts taxes on gasoline, diesel oil, and other fuels used in motor
vehicles, including aircraft fuel. Note that any amounts refunded are deducted from gross
Taxes measured by amounts wagered at race tracks, including breakage collected by the
Public utilities –
Taxes imposed distinctively on public passenger and freight transportation companies, telephone,
telegraph, and light and power companies, and other public utility companies measured by gross
receipts, gross earnings, or units of service sold. Taxes levied on such companies on other bases
are classified elsewhere in accordance with the nature of the tax.
Tobacco products –
Selective sales and gross receipts taxes on tobacco products, including cigarette tubes and papers.
Other selective sales and gross receipts taxes –
Selective sales and gross receipts taxes relating to specific commodities, businesses, or services
not separately enumerated (lubrication oil, fuel other than motor fuel, meals, margarine, cement,
Comprises Sewerage and Solid waste management (see below). Sanitary engineering, smoke regulation,
and other health activities are classified under Health.
School district governments –
Organized local entities providing public elementary, secondary, and for higher education which, under
state law, have sufficient administration and fiscal autonomy to qualify as separate governments. Excludes
dependent public school systems of county, municipal, township, or state governments.
Stocks and bonds, notes, mortgages, and other formal evidences of indebtedness.
Selective sales and gross receipts taxes –
See Sales and gross receipts taxes.
Severance taxes –
Taxes imposed distinctively on removal of natural products (e.g., oil, gas, other minerals,
timber, fish, etc.) from land or water and measured by value or quantity of products removed or sold.
Provision of sanitary and storm sewers and sewage disposal facilities and services, and payments to other
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.
Sinking funds –
Funds established specifically for the redemption of Long-term debt principal.
Social insurance administration –
For state and local governments consists of Employment Security Administration activities, which
comprise only administration of unemployment compensation programs and employment offices.
Social services and income maintenance –
Comprises the functions of Public welfare, Hospitals, Health, Social insurance administration, and
Solid waste management –
Street cleaning, solid waste collection and disposal, and provision of sanitary landfills.
Space research and technology –
Federal space activities are primarily programs of the National Aeronautics and Space Administration.
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 service on indebtedness incurred to finance the improvements)
and apportioned according to the assumed benefits to the property affected by the improvements.
Special district governments –
All organized local entities (other than counties, municipalities, townships, or school districts)
authorized by state law to provide only one or a limited number of designated functions, and with
sufficient administrative and fiscal autonomy to qualify as separate governments; known by a variety
of titles, including districts, authorities, boards, and commissions.
State government –
The state government in each case consists of the legislative, executive, and judicial branches of government
and all departments, boards, commissions, and other organizational units. It also includes any semi-autonomous
authorities, institutions of higher education, districts, and other agencies that are subject to administrative
and fiscal control by the State through its appointment of officers, determination of budgets, approval of plans,
and other devices. As to all such agencies, financial information included in the Census reports represents
their gross transactions with the public and other governments, rather than only the net effect of such transactions
on central state funds. Each data item for a state government consists of the sum of amounts of the type described
for all funds and accounts--including not only the general fund but also special revenue funds, sinking funds,
public trust funds, bond funds, and all other special funds.
Compulsory contributions exacted by a government for public purposes except employee and employee
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 local government tax revenue excludes any amounts from shares of state-imposed
and collected taxes, which are classified as Intergovernmental revenue.
Tobacco products sales taxes –
See Sales and gross receipts taxes.
Township governments –
Organized local governments authorized in state constitutions and statutes and established to provide
general government for areas defined without regard to population concentration; includes those
governments designated as towns in Connecticut, Maine (including organized plantations),
Massachusetts, Minnesota, New Hampshire (including organized locations), New York, Rhode Island,
Vermont, and Wisconsin, and townships in other states.
Construction, maintenance, and operation of public mass transit systems--bus, commuter rail,
light rail, or subway systems. Excludes systems established solely to transport elementary and secondary
school pupils. Ferry systems are classified under Highways. See Utility.
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 Utility.
Comprises the functions of Highways, Air transportation, Parking facilities, Water transport and
terminals, and Transit subsidies.
Unemployment compensation expenditure –
Comprises payments made to beneficiaries under basic provisions of unemployment compensation programs
and special program payments, such as for extended benefits triggered by economic conditions.
A government owned and operated water supply, electric light and power, gas supply, or transit system.
Government revenue, expenditure, and debt relating to utility facilities leased to other governments or
persons, and other commercial type activities of 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 government owned and operated water, electric, gas, or
transit utility facilities.
Utility expenditure –
Expenditure for construction of utility facilities or equipment, for production and distribution of
utility commodities and services (except those furnished to parent government), 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
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 government. Also excludes income from utility fund investments
and from other nonoperating properties (treated as General revenue). Any monies from taxes,
special assessments, and intergovernmental revenue are classified as General revenue, not Utility revenue.
Veterans' services –
Cash bonuses to veterans and other financial grants not contingent on need, administration of bonus
payments, veterans' information and guidance services, and other veterans' services not classified
under Public welfare, Education, Hospitals, or other functions.
Water supply –
Operation and maintenance of water supply system including acquisition and distribution of water to the
general public or to other local governments for domestic or industrial use. Acquisition and distribution
of water for irrigation of agricultural lands are classified under Natural resources. See Utility.
Water transport and terminals –
Construction, maintenance, operation, and support of canals and other waterways, harbors, docks, wharves,
and related marine terminal facilities.
Amounts paid to employees or former employees or their survivors, representing return of contributions
made by employees during the period of their employment, and any interest on such amounts. Also includes
any transfers of investment holdings or reimbursements for benefits paid where another pension fund
assumes responsibility for direct benefit payment to retirees.
Withdrawals, insurance trust –
See Insurance trust expenditure.
Workers' compensation expenditure –
Insurance trust expenditure for state-administered workers' compensation systems. Consists of
cash benefit payments to injured workers covered by the system. Excludes state contributions to system
on behalf of state employees and expenditure for administration.
Workers' compensation revenue –
Employer premiums, assessments, and other contributions to state-administered workers' compensation
systems and earnings on investments of systems. Excludes contributions by state governments for state
employees covered by system.
Workers' compensation system –
A state-administered plan for compulsory accident and injury insurance of workers through accumulation
of assets from contributions collected from employers for financing cash benefits to eligible injured