Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 5A - Functional Categories Applicable to Employment Data
This chart lists all the various functions for classifying public employment data, arranged by the groups used for their publication. Most functions that apply to finance statistics are used also for employment (see Chapter Four for descriptions). Other functions apply only to employment data: these are delimited by an "Y" in Column D (and no function code); see this chapter for descriptions. Finally, some employment functions are consolidations of regular functions
Function Code
Finance and Employment Data
Employment Data Only
Selected Federal Programs:
06   National Defense and International Relations N Y
14   Postal Service N Y
02   Space Research and Technology N Y
Education Services:
Education -
16/18   Institutions of Higher Education Y N
      Instructional N Y
      Other N Y
12   Elementary and Secondary Education Y N
      School Instructional N Y
      Other School Employees:    
        Administrative and Clerical N Y
        Operations and Maintenance N Y
        Cafeteria N Y
        Bus Transportation N Y
        Health and Recreation N Y
        Student Employees N Y
        Unallocable N Y
21   Other Education Y N
52 Libraries Y N
Social Services and Income Maintenance:
77/79 Public Welfare Y N
36 / 37 / 40 Other (Public) Hospitals Y N
28/32 Health Y N
22 Social Insurance Administration Y N
44/45 Highways Y N
01 Air Transportation (Airports) Y N
87 Water Transport and Terminals Y N
Public Safety:
62 Police Protection Y N
    Police with Arrest Powers N Y
    Other Police N Y
24 Fire Protection Y N
    Firefighters N Y
    Other N Y
04/05 Corrections Y N
Environment and Housing:
54-59 Natural Resources Y N
61 Parks and Recreation Y N
50 Housing and Community Development Y N
80   Sewerage Y N
81   Solid Waste Management Y N
Governmental Administration:
23 Financial Administration Y N
25 Judicial and Legal Y N
26/29 Central Staff Services (including Legislative) Y N
General Government, NEC:
Var. Other and Unallocable (functions not listed elsewhere) Y N
LIQUOR STORES (State Governments Only)
90 Liquor Stores Y N
91 Water Supply Y N
92 Electric Power Y N
93 Gas Supply Y N
94 Public Mass Transit Systems Y N

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