State and Local Government Finances: Methodology for Summary Tabulations

The chart below contains the most common aggregate finance categories that are used in tables and special tabulations containing government finance statistics. For each category, there is a corresponding listing of the detailed finance item codes that comprise the aggregate. To derive the totals for a financial category, it is necessary to tabulate the individual item codes associated with the category as shown below.

This methodology applies equally to individual governments and to groups of governments, with two notable exceptions for the latter. When aggregating by level of government (all local governments or all state governments), any corresponding intergovernmental revenue from other same-level governments or intergovernmental expenditure to other same-level governments must be excluded from the totals. Thus for the total revenue category for all local governments, no item codes of the type Dnn (nn being any numeric) should be tabulated, since intergovernmental revenues from local governments are netted from aggregates.

Similarly for state and local government aggregates, intergovernmental transactions among same-level governments and between levels of government must be excluded. Thus for the total revenue category for all state and local governments, no item codes of the type Cnn (from State governments) and Dnn (from local governments) should be tabulated. Corresponding expenditure aggregates must follow the same methodology and exclude the appropriate intergovernmental expenditure item codes (those with alpha prefixes of L, M, & Q for state and local government totals).

Users should note that this chart contains every possible item code for each category. Even though an item code is listed below, there are several cases where it might not be included in an aggregate amount. These cases are as follows:

1. For an individual government, a specific type of revenue might not exist or an expenditure activity might not be one that is performed by a government. For example, most local governments do not have the full range of taxes represented by the item codes, nor do they necessarily provide each and every function of expenditure.

2. The same might be true of groups of governments. One example would be that there are no local government workers compensation systems, so that the revenue and expenditure codes dealing with this activity would be excluded from the totals for local governments.

3. Over time, a limited number of classification changes have resulted in the introduction of new item codes or the removal of other codes. While these have been kept to minimum, they might come into play for a user working with historical data sets.

Codes that were used to create State and Local Government Finance tables on the Census Bureau web site.

Letters represent the category of revenue or expenditure (such as "tax revenues" (T) or "current operations expenditures" (E)).

Numbers specify the type of revenue or function of expenditure (such as "natural resources revenue," "hospitals," or "police protection").

See the Government Finance and Employment Classification Manual for detailed explanations of the codes.

Revenues (This heading not shown on table)

Total Revenue

A sum of:

Intergovernmental revenue (B = from federal government, C = from state government, D = from local government)

Taxes (T)

Charges and miscellaneous general revenue (A01-A89 = current charges, U = miscellaneous)

Liquor store revenue (A90)

Utility revenue (A91-A94)

Social insurance trust revenue (X, Y)
Classification Manual, Chapter 4 - Revenue

(62 pages)

B01   B21   B22   B30   B42   B46   B50   B59   B79   B80   B89   B91   B92
B93   B94   C21   C30   C42   C46   C50   C79   C80   C89   C91   C92   C93
C94   D21   D30   D42   D46   D50   D79   D80   D89   D91   D92   D93   D94
T01   T09   T10   T11   T12   T13   T14   T15   T16   T19   T20   T21   T22
T23   T24   T25   T27   T28   T29   T40   T41   T50   T51   T53   T99   A01
A03   A09   A10   A12   A16   A18   A21   A36   A44   A45   A50   A56   A59
A60   A61   A80   A81   A87   A89   U01   U11   U20   U21   U30   U40   U41
U50   U95   U99   A90   A91   A92   A93   A94   X01   X02   X05   X08   Y01
Y02   Y04   Y11   Y12   Y51   Y52

General Revenue

(Total revenue minus Utilities, Liquor Stores, and Social Insurance Trust revenue)

B01   B21   B22   B30   B42   B46   B50   B59   B79   B80   B89   B91   B92   B93
B94   C21   C30   C42   C46   C50   C79   C80   C89   C91   C92   C93   C94   D21
D30   D42   D46   D50   D79   D80   D89   D91   D92   D93   D94   T01   T09   T10
T11   T12   T13   T14   T15   T16   T19   T20   T21   T22   T23   T24   T25   T27
T28   T29   T40   T41   T50   T51   T53   T99   A01   A03   A09   A10   A12   A16
A18   A21   A36   A44   A45   A50   A56   A59   A60   A61   A80   A81   A87   A89
U01   U11   U20   U21   U30   U40   U41   U50   U95   U99

Intergovernmental revenue

B01   B21   B22   B30   B42   B46   B50   B59   B79   B80   B89   B91   B92
B93   B94   C21   C30   C42   C46   C50   C79   C80   C89   C91   C92   C93
C94   D21   D30   D42   D46   D50   D79   D80   D89   D91   D92   D93   D94

From federal

B01 B21 B22 B30 B42 B46 B50 B59 B79 B80 B89 B91 B92
B93 B94

From state

C21 C30 C42 C46 C50 C79 C80 C89 C91 C92 C93 C94

From local

D21 D30 D42 D46 D50 D79 D80 D89 D91 D92 D93 D94

General revenue own sources

A01   A03   A09   A10   A12   A16   A18   A21   A36   A44   A45   A50   A56   A59
A60   A61   A80   A81   A87   A89   T01   T09   T10   T11   T12   T13   T14   T15
T16   T19   T20   T21   T22   T23   T24   T25   T27   T28   T29   T40   T41   T50   T51
T53   T99   U01   U11   U20   U21   U30   U40   U41   U50   U95   U99

Taxes

T01 T09 T10 T11 T12 T13 T14 T15 T16 T19 T20 T21 T22 T23
T24 T25 T27 T28 T29 T40 T41 T01 T50 T51 T53 T99

Property taxes

T01

Sales and gross receipts

T09 T10 T11 T12 T13 T14 T15 T16 T19

General sales taxes

T09

Selective sales taxes

T10 T11 T12 T13 T14 T15 T16 T19

Motor Fuel

T13

Alcoholic beverage sales

T10

Tobacco Sales

T16

Public Utility

T15

Other selective sales

T11 T12 T14 T19

Individual income tax

T40

Corporate income tax

T41

Motor vehicle license

T24

Other Taxes

T20 T21 T22 T23 T25 T27 T28 T29 T50 T51 T53 T99

Charges and miscellaneous general revenue

A01   A03   A09   A10   A12   A16   A18   A21   A36   A44   A45   A50   A56
A59   A60   A61   A80   A81   A87   A89   U01   U11   U20   U21   U30   U40
U41   U50   U95   U99

Current charges

A01 A03 A09 A10 A12 A16 A18 A21 A36 A44 A45 A50 A56
A59 A60 A61 A80 A81 A87 A89

Education

A09 A10 A12 A16 A18 A21

Institutions of higher education

A16 A18

School lunch sales

A09

Hospitals

A36

Highways

A44 A45

Airports

A01

Parking facilities

A60

Sea and inland port facilities

A87

Natural resources

A56 A59

Parks and recreations

A61

Housing and community development

A50

Sewerage

A80

Solid waste management

A81

Other charges

A89 A03

Miscellaneous general revenue

U01 U11 U20 U21 U30 U40 U41 U50 U95 U99

Interest earnings

U20

Special assessments

U01

Sale of property

U11

Other general revenue

U21 U30 U40 U41 U50 U95 U99

Utility revenue

A91 A92 A93 A94

Water supply

A91

Electric power

A92

Gas supply

A93

Transit

A94

Liquor store revenue

A90

Insurance Trust Revenue

X01 X02 X05 X08 Y01 Y02 Y04 Y11 Y12 Y51 Y52

Unemployment compensation

Y01 Y02 Y04

Employee retirement

X01 X02 X05 X08

Workers' compensation

Y11 Y12

Other insurance trust revenue

Y51 Y52

Expenditures (This heading not shown on table)

Total expenditure

A sum of:

Current Operations (E)

Interest on Debt (I)

Assistance and Subsidies (J)

Insurance Benefits and Repayment (X=Public Employees' retirement systems, Y=All other insurance systems)

Capital Outlays (F,G,K), and

Intergovernmental Expenditures (L=to state government, M=to local government, Q=to independent school districts, S=to the federal government).
Classification Manual, Chapter 5 - Expenditures

(110 pages)

E01   E03   E04   E05   E12   E16   E18   E21   E22   E23   E24   E25   E26
E29   E31   E32   E36   E44   E45   E50   E52   E55   E56   E59   E60   E61   E62
E66   E74   E75   E77   E79   E80   E81   E85   E87   E89   E90   E91   E92   E93
E94   I89   I91   I92   I93   I94   J19   J67   J68   J85   X11   X12   Y05   Y06
Y14   Y53   F01   F03   F04   F05   F12   F16   F18   F21   F22   F23   F24   F25
F26   F29   F31   F32   F36   F44   F45   F50   F52   F55   F56   F59   F60   F61
F62   F66   F77   F79   F80   F81   F85   F87   F89   F90   F91   F92   F93   F94
G01   G03   G04   G05   G12   G16   G18   G21   G22   G23   G24   G25   G26   G29
G31   G32   G36   G44   G45   G50   G52   G55   G56   G59   G60   G61   G62   G66
G77   G79   G80   G81   G85   G87   G89   G90   G91   G92   G93   G94   L01
L04   L05   L12   L18   L23   L25   L29   L32   L36   L44   L52   L59   L60   L61
L62   L66   L67   L79   L80   L81   L87   L89   L91   L92   L93   L94   M01   M04   M05
M12   M18   M21   M23   M24   M25   M29   M30   M32   M36   M44   M50   M52
M55   M56   M59   M60   M61   M62   M66   M67   M68   M79   M80   M81   M87
M89   M91   M92   M93   M94   Q12   Q18   S67   S74   S89

Intergovernmental expenditure

L01   L04   L05   L12   L18   L23   L25   L29   L32   L36   L44   L52   L59   L60   L61   L62
L66   L67   L79   L80   L81   L87   L89   L91   L92   L93   L94   M01   M04   M05   M12   M18
M21   M23   M24   M25   M29   M30   M32   M36   M44   M50   M52   M55   M56   M59   M60
M61   M62   M66   M67   M68   M79   M80   M81   M87   M89   M91   M92   M93   M94
Q12   Q18   S67   S74   S89

Direct expenditure

E01   E03   E04   E05   E12   E16   E18   E21   E22   E23   E24   E25   E26
E29   E31   E32   E36   E44   E45   E50   E52   E55   E56   E59   E60   E61   E62
E66   E74   E75   E77   E79   E80   E81   E85   E87   E89   E90   E91   E92   E93
E94   F01   F03   F04   F05   F12   F16   F18   F21   F22   F23   F24   F25   F26
F29   F31   F32   F36   F44   F45   F50   F52   F55   F56   F59   F60   F61   F62
F66   F77   F79   F80   F81   F85   F87   F89   F90   F91   F92   F93   F94   G01
G03   G04   G05   G12   G16   G18   G21   G22   G23   G24   G25   G26   G29   G31
G32   G36   G44   G45   G50   G52   G55   G56   G59   G60   G61   G62   G66   G77
G79   G80   G81   G85   G87   G89   G90   G91   G92   G93   G94   X11   X12   Y05
Y06   Y14   Y53   J19   J67   J68   J85   I89   I91   I92   I93   I94

Current operations

E01   E03   E04   E05   E12   E16   E18   E21   E22   E23   E24   E25   E26
E29   E31   E32   E36   E44   E45   E50   E52   E55   E56   E59   E60   E61
E62   E66   E74   E75   E77   E79   E80   E81   E85   E87   E89   E90   E91
E92   E93   E94

Capital outlay

F01   F03   F04   F05   F12   F16   F18   F21   F22   F23   F24   F25   F26
F29   F31   F32   F36   F44   F45   F50   F52   F55   F56   F59   F60   F61
F62   F66   F77   F79   F80   F81   F85   F87   F89   F90   F91   F92   F93
F94   G01   G03   G04   G05   G12   G16   G18   G21   G22   G23   G24   G25
G26   G29   G31   G32   G36   G44   G45   G50   G52   G55   G56   G59   G60
G61   G62   G66   G77   G79   G80   G81   G85   G87   G89   G90   G91   G92
G93   G94

Construction

F01   F03   F04   F05   F12   F16   F18   F21   F22   F23   F24   F25   F26
F29   F31   F32   F36   F44   F45   F50   F52   F55   F56   F59   F60   F61
F62   F66   F77   F79   F80   F81   F85   F87   F89   F90   F91   F92   F93
F94

Other capital outlay

G01   G03   G04   G05   G12   G16   G18   G21   G22   G23   G24   G25
G26   G29   G31   G32   G36   G44   G45   G50   G52   G55   G56   G59
G60   G61   G62   G66   G77   G79   G80   G81   G85   G87   G89   G90
G91   G92   G93   G94

Assistance and Subsidies

J19 J67 J68 J85

Interest on Debt

I89 I91 I92 I93 I94

Insurance Benefits and Repayments

X11 X12 Y05 Y06 Y14 Y53

Exhibit: Salaries and wages

Z00

Direct expenditure by function (repeat of "direct expenditure" above)

Direct general expenditure

E01   E03   E04   E05   E12   E16   E18   E21   E22   E23   E24   E25   E26   E29
E31   E32   E36   E44   E45   E50   E52   E55   E56   E59   E60   E61   E62   E66
E74   E75   E77   E79   E80   E81   E85   E87   F01   F03   F04   F05   F12   F16
F18   F21   F22   F23   F24   F25   F26   F29   F31   F32   F36   F44   F45   F50   F52
F55   F56   F59   F60   F61   F62   F66   F77   F79   F80   F81   F85   F87   F89   G01
G03   G04   G05   G12   G16   G18   G21   G22   G23   G24   G25   G26   G29   G31
G32   G36   G44   G45   G50   G52   G55   G56   G59   G60   G61   G62   G66   G77
G79   G80   G81   G85   G87   G89   I89   J19   J67   J68   J85

Capital outlay

F01   F03   F04   F05   F12   F16   F18   F21   F22   F23   F24   F25   F26
F29   F31   F32   F36   F44   F45   F50   F52   F55   F56   F59   F60   F61
F62   F66   F77   F79   F80   F81   F85   F87   F89   G01   G03   G04   G05
G12   G16   G18   G21   G22   G23   G24   G25   G26   G29   G31   G32
G36   G44   G45   G50   G52   G55   G56   G59   G60   G61   G62   G66
G77   G79   G80   G81   G85   G87   G89

Other direct general expenditure

E01   E03   E04   E05   E12   E16   E18   E21   E22   E23   E24   E25   E26   E29
E31   E32   E36   E44   E45   E50   E52   E55   E56   E59   E60   E61   E62   E66
E74   E75   E77   E79   E80   E81   E85   E87   E89   I89   J19   J67   J68   J85

General Expenditures, by function:

Education

E12 F12 G12 E16 F16 G16 E18 F18 G18 J19 E21 F21 G21

Capital Outlay

F12 F16 F18 F21 G12 G16 G18 G21

Higher education

E16 E18 F16 F18 G16 G18

Capital outlay

F16 F18 G16 G18

Elementary and secondary education

E12 F12 G12

Capital outlay

F12 G12

Other education

E19 E21 F21 G21

Libraries

E52 F52 G52

Public Welfare

J67 J68 E74 E75 E77 F77 G77 E79 F79 G79

Cash assistance

J67 J68

Vendor payments

E74 E75

Other public welfare

E77 E79 F77 F79 G77 G79

Hospitals

E36 F36 G36

Capital outlay

F36 G36

Health

E32 F32 G32

Employment security administration

E22 F22 G22

Veterans' services

E85 F85 G85 J85

Highways

E44 F44 G44 E45 F45 G45

Capital outlay

F44 F45 G44 G45

Air transportation

E01 F01 G01

Parking facilities

E60 F60 G60

Sea and inland port facilities

E87 F87 G87

Police Protection

E62 F62 G62

Correction

E04 F04 G04 E05 F05 G05

Capital outlay

F04 F05 G04 G05

Protective inspection

E66 F66 G66

Natural resources

E55 F55 G55 E56 F56 G56 E59 F59 G59

Capital outlay

F55 F56 F59 G55 G56 G59

Parks and recreation

E61 F61 G61

Capital outlay

F61 G61

Housing and community development

E50 F50 G50

Sewerage

E80 F80 G80

Capital outlay

F80 G80

Solid waste management

E81 F81 G81

Capital outlay

F81 G81

Financial administration

E23 F23 G23

Judicial and legal

E25 F25 G25

General public buildings

E31 F31 G31

Other governmental administration

E26 E29 F26 F29 G26 G29

Interest on general debt

I89

Miscellaneous commercial activities

E03 F03 G03

Other and unallocable

E89 F89 G89

Utility Expenditure

E91 F91 G91 I91 E92 F92 G92 I92 E93 F93 G93 I93 E94 F94
G94 I94

Capital outlay

F91 F92 F93 F94 G91 G92 G93 G94

Water supply

E91 F91 G91 I91

Electric power

E92 F92 G92 I92

Gas supply

E93 F93 G93 I93

Transit

E94 F94 G94 I94

Liquor store expenditure

E90 F90 G90

Insurance trust expenditure

X11 X12 Y05 Y06 Y14 Y53

Unemployment compensation

Y05 Y06

Employee retirement

X11 X12

Workers' compensation

Y14

Other insurance trust

Y53

Debt (This heading not shown on table)
Classification Manual, Chapter 6 - Indebtedness

(25 pages)

Debt outstanding

44T 49U 64V

Short-term debt outstanding

64V

Long-term debt outstanding

44T 49U

Public debt for private purposes

44T

Long-term debt issued

24T 29U

Long-term debt retired

34T 39U

Assets (This heading not shown on table)
Classification Manual, Chapter 7 - Cash and Security Holdings

(20 pages)

Cash and security holdings

W01 W31 W61 X21 X30 Z77 Z78 X42 X44 X47 Y07 Y08 Y21 Y61

Insurance trust funds

X21 X30 Z77 Z78 X42 X44 X47 Y07 Y08 Y21 Y61

Unemployment compensation

Y07 Y08

Employee retirement

X21 X30 Z77 Z78 X42 X44 X47

Workers' compensation

Y21

Miscellaneous

Y61

Other than trust funds

W01 W31 W61

Offsets to debt

W01

Bond funds

W31

Other

W61