Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 11-A - Summary of Insurance Trust Codes (Regular and Exhibit)
| Main | Classification Manual | Revenue | Expenditure |
| 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 |
