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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 4-B - Detailed Categories for Reporting Functional Expenditures and Employment, by Function Code
 
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This chart provides a listing of functions in order of their function codes. Note that similar functions do not share codes that are close numerically; see Chart 4-A for a listing of functions grouped into related categories.

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

 
* Federal Government-only code

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