U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 4A - Detailed Categories for Reporting Functional Expenditures and Employment, by Functional Grouping
 
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This chart lists all the various function codes for classifying finance and employment data, arranged by the functional grouping used for their publication. See Chart 4-B for a numerical listing of function codes. The "latest control code" column shows the latest version number of the description sheet for each function (0 being the original).

 
Code Item Applies to Finance Data? Applies to Employment Data? Latest Control Code
  General Government      
  Selected Federal Programs:      
06 National Defense and International Relations Y Y 0
14 Postal Service Y Y 0
02 Space Research and Technology Y Y 0
         
  Education Services:      
  Education:      
16 Institutions of Higher Education - Auxiliary Enterprises Y N 0
18 Institutions of Higher Education - Other Higher Education Y Y 0
12 Elementary and Secondary Education Y Y 0
19 Assistance and Subsidies Y N 0
20 Veterans' Education Benefits (Federal) Y N 0
21 Other Education Y Y 0
52 Libraries Y Y 0
         
  Social Services and Income Maintenance:      
  Public Welfare      
  Cash Assistance Payments      
67 Federal Categorical Assistance Programs Y N 0
68 Other Cash Assistance Programs Y N 0
  Vendor Payments:      
74 For Medical Care Y N 0
75 For Other Purposes Y N 0
77 Welfare Institutions Y N 0
79 Other Public Welfare Y Y 0
  Hospitals      
  Own (Public) Hospitals:      
37 Federal Veterans Y Y 0
36 Other Public Hospitals Y N 0
  Other Hospitals:      
39 Federal Veterans Y Y 0
38 Other Hospitals Y N 0
  Health      
28 Veterans Health (Federal) Y N 0
32 Other Health Y Y 0
22 Social Insurance Administration Y Y 0
  Veterans' Services, NEC      
84 Veterans' Bonuses Y N 0
85 Other Veterans Services Y N 0
         
  Transportation:      
  Highways      
44 Regular Highways Y Y 0
45 Toll Highways Y N 0
01 Air Transportation (Airports) Y Y 0
60 Parking Facilities Y N 0
87 Water Transport and Terminals Y Y 0
47 Private Transit Subsidies Y N 0
         
  Public Safety:      
62 Police Protection Y Y 0
24 Fire Protection Y Y 0
  Corrections      
04 Correctional Institutions Y N 0
05 Other Corrections Y Y 0
66 Protective Inspection and Regulation, NEC Y N 0
         
  Environment and Housing:      
  Natural Resources      
  Agriculture      
51 Farm Credit Programs (Federal) Y N 0
53 Farm Income Stabilization (Federal) Y N 0
54 Other Agriculture Y N 0
55 Fish and Game Y N 0
56 Forestry Y N 0
57 Soil, Water, and Electric Energy Resources (Federal) Y N 0
58 Mineral Resources (Federal) Y N 0
59 Other Natural Resources Y Y 0
61 Parks and Recreation Y Y 0
50 Housing and Community Development Y Y 0
  Sanitation      
80 Sewerage Y Y 0
81 Solid Waste Management Y Y 0
         
  Governmental Administration:      
23 Financial Administration Y Y 0
25 Judicial and Legal Y Y 0
26 Legislative Y N 0
31 General Public Buildings Y N 0
29 Central Staff Services Y Y 0
         
I89 Interest on General Debt Y N 0
         
  General Government, NEC:      
30 General Local Government Support Y N 0
03 Miscellaneous Commercial Activities, NEC Y N 0
89 Other and Unallocable Y Y 0
         
  Liquor Stores:      
90 Liquor Stores Y Y 0
         
  Utilities:      
91 Water Supply Y Y 0
92 Electric Power Y Y 0
93 Gas Supply Y Y 0
94 Public Mass Transit Systems Y Y 0
         
  Insurance Trusts:      
X1- Public Employee Retirement Systems Y N 0
Y0- Unemployment Compensation Systems Y N 0
Y1- Workers' Compensation Systems Y N 0
Y2- Social Security and Medicare Insurances (Federal) Y N 0
Y3- Veterans' Life Insurance (Federal) Y N 0
Y4- Railroad Retirement (Federal) Y N 0
Y5- Other State Insurance Trust Systems Y N 0

*Items with no code represent functional groupings or subgroups.


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