Introducing a new way to navigate by topics. Access the latest news, data, publications and more around topics of interest.
Our population statistics cover age, sex, race, Hispanic origin, migration, ancestry, language use, veterans, as well as population estimates and projections.
This section provides information on a range of educational topics, from educational attainment and school enrollment to school districts, costs and financing.
We measure the state of the nations workforce, including employment and unemployment levels, weeks and hours worked, occupations, and commuting.
Our statistics highlight trends in household and family composition, describe characteristics of the residents of housing units, and show how they are related.
Health statistics on insurance coverage, disability, fertility and other health issues are increasingly important in measuring the nation's overall well-being.
We measure the housing and construction industry, track homeownership rates, and produce statistics on the physical and financial characteristics of our homes.
The U.S. Census Bureau is the official source for U.S. export and import statistics and regulations governing the reporting of exports from the U.S.
The U.S. Census Bureau provides data for the Federal, state and local governments as well as voting, redistricting, apportionment and congressional affairs.
Search an alphabetical index of keywords and phrases to access Census Bureau statistics, publications, products, services, data, and data tools.
Geography provides the framework for Census Bureau survey design, sample selection, data collection, tabulation, and dissemination.
Geography is central to the work of the Bureau, providing the framework for survey design, sample selection, data collection, tabulation, and dissemination.
Find resources on how to use geographic data and products with statistical data, educational blog postings, and presentations.
The Geographic Support System Initiative will integrate improved address coverage, spatial feature updates, and enhanced quality assessment and measurement.
Work with interactive mapping tools from across the Census Bureau.
Find geographic data and products such as Shapefiles, KMLs, TIGERweb, boundary files, geographic relationship files, and reference and thematic maps.
Metropolitan and micropolitan areas are geographic entities used by Federal statistical agencies in collecting, tabulating, and publishing Federal statistics.
Find information about specific partnership programs and learn more about our partnerships with other organizations.
Definitions of geographic terms, why geographic areas are defined, and how the Census Bureau defines geographic areas.
We conduct research on geographic topics such as how to define geographic areas and how geography changes over time.
Visit our library of Census Bureau multimedia files. Collection formats include audio, video, mobile apps, images, and publications.
Collection of audio features and sound bites.
The Census Bureau packages data and information into easy-to-understand visuals.
Browse Census Bureau images.
Read briefs and reports from Census Bureau experts.
Watch Census Bureau vignettes, testimonials, and video files.
Read research analyses from Census Bureau experts.
Access data through products and tools including data visualizations, mobile apps, interactive web apps and other software.
Developer portal to access services and documentation for the Census Bureau's APIs.
Explore Census Bureau data on your mobile device with interactive tools.
Find a multitude of DVDs, CDs and publications in print by topic.
These external sites provide more data.
Download extraction tools to help you get the in-depth data you need.
Learn more about our data from this collection of e-tutorials, presentations, webinars and other training materials. Sign up for training sessions.
Explore Census data with interactive visualizations covering a broad range of topics.
Learn how we serve the public as the most reliable source of data about the nation's people and economy.
How we provide the best mix of timeliness, relevancy, quality, and cost for the data we collect.
Our researchers explore innovative ways to conduct surveys, increase respondent participation, reduce costs, and improve accuracy.
Our surveys provide periodic and comprehensive statistics about the nation, critical for government programs, policies, and decisionmaking.
Learn about other opportunities to collaborate with us.
Explore the rich historical background of an organization with roots almost as old as the nation.
Explore prospective positions available at the Census Bureau.
Information about the current field vacancies available at the U.S. Census Bureau Regional Offices.
Discover the latest in Census Bureau data releases, reports, and events.
The Census Bureau's Director writes on how we measure America's people, places and economy.
Find interesting and quirky statistics regarding national celebrations and major events.
Listen to audio files on fun facts, historical figures, and celebrations of the month.
Find media toolkits, advisories, and all the latest Census news.
See what's coming up in releases and reports.
Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chapter 10 - Cash and Security Holdings
Contents and Abstract:
Befitting their position as important fiscal entities, governments are major holders of cash and securities, including excess money on hand as well as purposeful investments for future earnings. This area, too, has grown increasingly complex over the last decade or so. As a result, the Census Bureau instituted major changes to its classification system, effective with fiscal year 1987-88 data.
Governments' balance sheets contain a wide variety of assets; however, only those that are cash and investment securities are included in Census Bureau statistics. Moreover, this category applies solely to state and local governments. Although the Federal Government holds large amounts of cash and investments, no comparable statistics are collected on them (much of which consists of its own securities).
The title of this category, cash and security holdings, is self-defining. Examples to supplement this definition include cash on hand, demand or time deposits, savings accounts, government and private securities (bonds, notes, mortgages, corporate stocks, etc.), and loans and other credit paper held by government loan and investment funds. Chart 10-A has a lengthy list of specific assets that fall within (and outside) the scope of this category.
This definition includes cash and security holdings of not only the general government but also those of all autonomous agencies, boards, commissions, or other organizations categorized as dependent on the government concerned (see Chapter 3). Stated in terms of the accounting procedures from which these data originate, this category covers cash and security holdings of all accounting funds of a government other than intragovernmental service (revolving), agency, and private trust funds.
The value of cash and securities is reported as of the last day of the government's fiscal year. Along with debt outstanding, this is the only finance data to represent fiscal condition at a specific point in time (rather than financial activity during the fiscal year).
Effective with fiscal year 1987-88 finance data, cash and security holdings are classified according to the purpose for which they are held. For public employee retirement systems and unemployment compensation funds, these data are categorized further by the type of cash or security involved.
Unlike the other three major types of finance data collected by the Census Bureau, the Bureau's concept of cash and security holdings is an exclusive one, limited to the most fluid types of assets governments own.
The following types of assets are excluded from Census Bureau statistics on governments:
Because of the growing complexity of government cash and investment management practices (particularly pooled investment funds, described below in Section 10.4), the Bureau found the classification of cash and securities by the type of cash or security held becomingly increasingly difficult to obtain. Consequently, nearly all categories relating to the type of cash or security held by a government were consolidated, effective with fiscal year 1987-88 data. The only exceptions were cash and security holdings of government-administered public employee retirement systems and unemployment compensation systems.
This consolidation of categories is summarized by the following:
A classification change in the debt area had an important effect on cash and security data. The amount of Public Debt for Private Purposes (code 44T) outstanding at the end of the fiscal year is recorded as an Offset to Debt (code W01). Before fiscal year 1987-88 data, this treatment was limited to mortgage revenue debt.
The data which the Census Bureau reports in these categories consist of two major types: cash and deposits, a single item group, and securities. Listed below are the various items that make up these groups. Except for public employee retirement systems, the Bureau no longer makes any effort to identify them separately. For a detailed definition, see the public employee retirement systems section in the Description Sheets that follow this narrative.
Traditionally, the Census Bureau measured and reported investment securities at their book value (less any discounts), not at their current market value or par (face) value. (Any profit or loss on their sale is reported as a revenue or expenditure). However, in the 1997 Census of Governments and in subsequent annual surveys, there was a revision to this treatment for the large holding of public employment retirement systems. For these systems, two additional categories were added to the classification system to measure the holdings of corporate stocks (equity funds, Z78) and corporate bonds (Z77). These additions were needed to keep pace with industry accounting standards.
These additional categories apply to the special exhibit statistics on Employee Retirement Systems. They are not included in the regular statistics on government finances.
The major classification of cash and securities is according to the purpose for which they are held. Their purpose is divided into two major groups: Insurance Trust Funds and Other Than Insurance Trust Funds.
A major function of insurance trust systems is the accumulation of assets to pay for future benefits. Consequently, this group accounts for the largest share of cash and securities held by governments. It is divided into these categories:
Public Employee Retirement Systems
See the Description Sheets for a more detailed definition of these categories. Chapter 11 contains a formal definition of an insurance trust system.
Cash and securities held by funds of a government other than insurance trusts are classified into one of three categories:
Offsets to Debts (Debt Service or Sinking Funds)
See the Description Sheet for a more detailed definition of these categories.
The category for offsets to debt deserves additional explanation.
First, in addition to cash and securities to pay debt service on long-term debt, it includes an amount equal to all the long-term debt outstanding for Public Debt for Private Purposes (code 44T). The rationale for this treatment is the fact that the proceeds from this type of indebtedness are not expended by a government but are turned over to the private sector for whatever purpose it was sold. The offset recorded as an asset, therefore, represents the obligation of the private organization to repay the government for its debt service costs. This offset is reduced as the debt creating it is retired.
Second, for state governments and the largest city and county governments whose data are compiled specially by the Census Bureau, Offsets to Debt is subdivided into two categories:
To the extent possible, all cash and securities of pooled investment funds are assigned according the purpose of the fund holding "shares" in it.
A growing phenomenon in government cash and investment management is the pooling of investments. Rather than have each accounting fund of a government invest its own surplus cash, a government creates a large "pool" of money based on shares "owned" by the other funds. The larger amount of money involved allows the government to earn a higher rate of return than each fund could receive by itself. On the other hand, this practice has made the collection of data on cash and security holdings more difficult.