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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 11-A - Summary of Insurance Trust Codes (Regular and Exhibit)
 
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This chart lists all the finance codes that relate to insurance trust revenue, expenditure, and cash and securities. It covers not only those codes used for the regular finances (Col. C) but also the special exhibit codes (Col. D). For definitions of regular finance codes, see appropriate description sheets elsewhere in this manual. See this chapter for definitions of exhibit codes.
 
Finance Code (A) Description (B) Regular Code (C) Exhibit Code (D)
 
Public Employee Retirement Systems:
 
Revenue:
 
Employee Contributions:
X01 From Local Government Employees Y N
X02 From State Government Employees Y N
X03 From Federal Government Employees Y N
 
Government Contributions:
X04 From Local Government To Own System N Y
X05 From Other Governments Y N
X06 From State Government To Own System N Y
Z99    On Behalf of State Employees (Included in X06) N Y
V87    On Behalf of Local Employees (Included in X06) N Y
 
Earnings on Investments:
X08 Earnings on Investments (Non-Federal Systems) Y N
Z96    Gains on Sale of Investments (Included in X08) N Y
Z91    Losses on Sale of Investments (Deducted in X08) N Y
Z98 Rentals from the State Government N Y
X99 Federal Government System - Interest on U.S. Securities N Y
 
Other Receipts:
Z95 Private Gifts, Donations, and Other Receipts N Y
 
Expenditure:
 
X11 Private Gifts, Donations, and Other Receipts Y N
X12 Withdrawals Y N
X14 Administrative and Other Payments N Y
Z91    Losses on Sale of Investments (Included in X14) N Y
Z93    Administration (Included in X14) N Y
Z90    Other Payments (Included in X14) N Y
 
Cash and Security Holdings:
 
Z81 Total Holdings and Investments N Y
X21 Cash and Short-Term Investments Y N
Z88    Cash on Hand and Demand Deposits (Included in X21) N Y
Z87    Time or Savings Deposits (Included in X21) N Y
Z68    All Other Short-Term Investments (Included in X21) N Y
X30 Federal Government Securities Y N
Z89    Federal Treasury Notes (Included in X30) N Y
X33    Federal Agency Securities (Included in X21) N Y
X40 Corporate Bonds Y N
Z67    Federally-Sponsored Agency Securities (Included in X40) N Y
Z79    Other Corporate Bonds (Included in X40) N Y
X41 Corporate Stock Y N
X42 Mortgages Held Directly Y N
X44 All Other Securities, NEC Y N
Z84    Investments Held in Trust by Other Agencies (Included in X44) N Y
X35    Securities of State and Local Governments (Included in X44) N Y
Z69    Foreign and International Securities (Included in X44) N Y
Z83    Other (Included in X44) N Y
Z82 Total Other Investments N Y
X46    Real Property (Included in Z82) N Y
X47    Miscellaneous Investments (Included in Z82 and X44) Y N
 
Special Exhibit Data:
 
Z97 Receipts for Transmittal to Federal Social Security System N Y
Z92 Amounts Transmitted to Federal Social Security System N Y
Z77 Market Value of Corporate Bonds N Y
Z78 Market Value of Corporate Stock N Y
 
Unemployment Compensation Systems (State Governments and District of Columbia Only):
 
Revenue:
 
Y01 Contributions (Payroll Taxes) Y N
Y02 Interest Credited by U.S. Government Y N
Y04 Federal Advances and Contributions Y N
Y99 Federal Government System - Interest on U.S. Securities N Y
 
Expenditure:
 
Y05 Benefits Y N
Y06 Extended and Special Benefits Y N
 
Cash and Security Holdings:
 
Y07 Trust Fund Account in U.S. Treasury Y N
Y08 Other (Clearing and Benefits Accounts) Y N
 
Workers' Compensation Systems (State Governments Only):
 
Revenue:
 
Y10 Contribution from Administering State Government N Y
Y11 Other Contributions Y N
Y12 Earnings on Investments Y N
 
Expenditure:
 
Y14 Benefits and Withdrawals Y N
Y15 Administrative and Other Payments N Y
 
Cash and Security Holdings:
 
Y21 Total Cash and Securities Y N
 
Other State Government Insurance Trust Systems:
 
Revenue:
 
Y50 Contribution from Administering State Government N Y
Y51 Other Contributions Y N
Y52 Earnings on Investments Y N
 
Expenditure:
 
Y53 Benefits and Withdrawals Y N
Y54 Administrative and Other Payments N Y
 
Cash and Security Holdings:
 
Y61 Total Cash and Securities Y N
 
Social Security and Medicare (Federal Government Only):
 
Revenue:
 
Y20 Contributions Y N
Y22 Interest on Investments in U.S. Securities N Y
 
Expenditure:
 
Y25 Benefits and Withdrawals Y N
 
Veterans' Life Insurance (Federal Government Only):
 
Revenue:
 
Y31 Contributions Y N
Y32 Interest on Investments in U.S. Securities N Y
 
Expenditure:
 
Y34 Benefits and Withdrawals Y N
 
Railroad Retirement (Federal Government Only):
 
Revenue:
 
Y41 Contributions Y N
Y42 Interest on Investments in U.S. Securities N Y
 
Expenditure:
 
Y45 Benefits and Withdrawals Y N

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Source: U.S. Census Bureau, Governments Division
Created: November 16 2000
Last revised: October 31 2011