U.S. Department of Commerce

Federal, State, and Local Governments
1992 Government Finance and Employment Classification Manual
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Code Definitions:    Revenue   |   Expenditure

Governments are both diverse and complex organizations. To describe their financial and employment activities in a meaningful and comparable fashion--both across time and among governments--requires a set of standardized concepts and definitions. The purpose of this classification manual is to provide such guidance.

Table of Contents
  1. Introduction to Revised Classification Manual

  2. A Brief History of Census Bureau Data Collection on Governments

  3. Framework of Census Bureau Statistics on Governments

  4. Functional Classification of Government Activities
    Table 4-1:   Cross-Classification of Revenue, Expenditure, and Debt Codes by Function
    Chart 4-A:   Detailed Categories for Reporting Functional Expenditures and Employment, by Functional Grouping
    Chart 4-B:   Detailed Categories for Reporting Functional Expenditures and Employment, by Function Code

  5. Public Employment and Payroll Statistics
    Chart 5-A:   Functional Categories Applicable to Employment Data

  6. Overview of Government Finance Statistics
    Chart 6-A:   Examples of Accounting Funds and Their Treatment in Census Bureau Statistics on Government Finances

  7. Revenue

  8. Expenditure
    Table 8-1:   Cross-Classification of Expenditure and Function Codes
    Chart 8-A:   Description of Character and Object Categories

  9. Indebtedness
    Chart 9-A:   Examples of Liabilities Included and Excluded from Census Bureau Definition of Public Debt
    Chart 9-B:   Summary of Debt Categories and Codes
    Chart 9-C:   Debt Detailed Code List with Coverage of Data Collection

  10. Cash and Security Holdings
    Chart 10-A:   Examples of Assets Included and Excluded from Census Bureau Definition of Cash and Securities

  11. Social Insurance Trust Systems
    Chart 11-A:   Summary of Insurance Trust Codes (Regular and Exhibit)

  12. Liquor Stores and Lottery Exhibits
  13. Methodology for Summary Tabulations
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Source: U.S. Census Bureau, Governments Division
Created: November 16 2000
Last revised: October 31 2011