U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Table 4-1 - Cross-Classification of Revenue, Expenditure, and Debt Codes by Function

This table shows the various revenue, expenditure, and debt codes that correspond to each function, including exhibit codes. Not every code is listed here; some codes are not functional per se (e.g., taxes) while others are broadly functional (e.g., public debt for private purposes and "all other" codes). See description sheets for details.

Function Revenue Codes Expenditure Codes Debt Codes
01 A01, B01 E01, I01, F01, G01, K01, L01, M01, N01, R01  
02   E02, I02, F02, G02, K02, L02, M02  
03 A03 E03, F03, G03, K03  
04   E04, I04, F04, G04, K04  
05   E05, F05, G05, K05, L05, M05, N05  
06 A06 E06, I06, F06, G06, K06, L06, M06  
12 A09, A10, A12, B21*, C21*, D11, D21* E12, F12, G12, K12, L12, M12, N12, Q12, R12 21F, 24F, 29F, 31F, 34F, 39F, 41F, 44F
14 A14 E14, I14, F14, G14, K14  
16 A16 E16, F16, G16, K16 See function code 21.
18 A18, B21*, C21*, D21* E18, F18, G18, K18, L18, M18, N18, Q18, R18 See function code 21.
19   E19  
20   E20, I20, F20, G20, K20, L20, M20  
21 A21, B21*, C21*, D21* E21, I21, F21, G21, K21, L21, M21, N21 19G, 21G, 24G, 29G, 31G, 34G, 39G, 41G, 44G
22 B22 E22, I22, F22, G22, K22, L22, M22  
23   E23, I23, F23, G23, K23, L23, M23, N23  
24   E24, F24, G24, K24, L24, M24  
25   E25, I25, F25, G25, K25, L25, M25, N25  
26   E26, F26, G26, K26  
28   E28, I28, F28, G28, K28, L28, M28  
29   E29, I29, F29, G29, K29, L29, M29, N29  
30 C30 M30, N30, R30  
31   E31, F31, G31, K31  
32 B42*, C42*, D42* E32, I32, F32, G32, K32, L32, M32, N32, R32  
36 A36*, B42*, C42*, D42* E36, F36, G36, K36  
37 A36* E37, I37, F37, G37, K37, L37, M37  
38 B42*, C42*, D42* E38, I38, F38, G38, K38, L38, M38, N38, R38  
39   E39, I39, F39, G39, K39, L39, M39  
44 A44*, B46*, C46*, D46* E44, I44, F44, G44, K44, L44, M44, N44, R44  
45 A45*, B46*, C46*, D46* E45, F45, G45, K45  
47   E47, Z61^  
50 A50, B50, C50, D50 E50, I50, F50, G50, K50, L50, M50, N50, R50  
51   E51, I51, L51, M51  
52   E52, I52, F52, G52, K52, L52, M52, N52, R52  
53 A50, B50, C50, D50 E53, I53, F53, G53, K53, L53, M53  
54 B54,A54 E54, I54, F54, G54, K54, L54, M54, N54, R54  
55 A59*, B59* E55, F55, G55, K55, M55, N55, R55  
56 A56, B59* E56, I56, F56, G56, K56, L56, M56, N56, R56  
57 A59* E57, I57, F57, G57, K57, L57, M57  
58 A59* E58, I58, F58, G58, K58, L58, M58  
59 A59*,B59* E59, I59, F59, G59, K59, L59, M59, N59, R59  
60 A60 E60, F60, G60, K60, L60, M60  
61 A61 E61, I61, F61, G61, K61, L61, M61, N61, R61  
62   E62, I62, F62, G62, K62, L62, M62, N62, R62  
66   E66, F66, G66, K66, L66, M66, N66, R66  
67 B79*, C79* E67, I67, L67, M67, N67, S67  
68 C79*, D79* E68, M68, N68  
74 B79*, C79*, D79* E74  
75 B79*, C79*, D79* E75  
77 B79*, C79*, D79* E77, F77, G77, K77  
79 B79*, C79*, D79* E79, I79, F79, G79, K79, L79, M79, N79, R79  
80 A80, B80, C80, D80 E80, F80, G80, K80, L80, M80, N80, R80  
81 A81 E81, F81, G81, K81, L81, M81, N81, R81  
84   E84  
85   E85, I85, F85, G85, K85  
87 A87 E87, I87, F87, G87, K87, L87, M87, N87, R87  
89   E89, I89, J89, F89, G89, K89, L89, M89, N89, R89, S89  
90 A90 E90, F90, G90, K90, Z41^, Z42^, Z43^, Z44^, Z45^, Z46^, Z47^, Z48^  
91 A91, B91, C91, D91 E91, I91, F91, G91, K91, L91, M91, N91, R91 19A, 21A, 24A, 29A, 31A, 34A, 39A, 41A, 44A
92 A92,B92,C92,D92 E92, I92, F92, G92, K92, L92, M92, N92, R92 19B, 21B, 24B, 29B, 31B, 34B, 39B, 41B, 44B
93 A93, B93, C93, D93 E93, I93, F93, G93, K93, L93, M93, N93, R93 19C, 21C, 24C, 29C, 31C, 34C, 39C, 41C, 44C
94 A94, B94, C94, D94 E94, I94, F94, G94, K94, L94, M94, N94, R94 19D, 21D, 24D, 29D, 31D, 34D, 39D, 41D, 44D
X1- X01, X02, X03, X04^, X05, X06^, X08, X99^ X11, X12, X14^  
Y0- Y01, Y02, Y04, Y99^ Y05, Y06  
Y1- Y10^, Y11, Y12 Y14, Y15^  
Y2- Y20, Y22^ Y25  
Y3- Y31, Y32^ Y34  
Y4- Y41, Y42^ Y45  
Y5- Y50^, Y51, Y52 Y53, Y54^  

* Multi-Functional Code       ^Exhibit Code

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