Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Descriptions of Current Charges Categories
| Main | Classification Manual | Revenue | Expenditure |
Amounts received from the public for performance of specific services which benefit the person charged and from sale of commodities or services other than utilities and liquor stores. Includes fees, maintenance assessments, and other reimbursements for current services; rents and sales derived from commodities or services furnished incident to the performance of particular functions; gross income of commercial enterprises; and the like. Charges are distinguished from license taxes, which are privileges granted by a government or fees collected to finance regulatory activities.
Excludes special assessments (use code U01); amounts received from other governments in return for services provided (report at appropriate Intergovernmental Revenue code); and interdepartmental charges and interfund transfers within the same government (see Section 6.6).
Report current charges on a gross basis without deducting the cost of providing related services.
See Section 7.23 for more detailed information on current charges revenue.
CATEGORY: Federal-Only Charges
| Code: A06 | ITEM: National Defense and International Relations |
| Includes: | Sale of defense materials and stocks to non-Federal sources. |
| Code: A14 | ITEM: Postal Service |
| Includes: | Sale of postage and commemorative stamps, postal insurance fees, fees for certified and registered mail, and other charges by the U.S. Postal Service. |
| Code: A01 | ITEM: Air Transportation (Airports) |
| Includes: | Hangar rentals, landing fees, terminal and concession rents, sale of aircraft fuel and oil, parking fees at airport lots, and other charges for use of airport facilities or for services associated with their use. |
| Code: A03 | ITEM: Miscellaneous Commercial Activities |
| Includes: | Charges of publicly-owned commercial enterprises not classified elsewhere, such as markets, cement plants, cemeteries, etc. |
| Excludes: | Charge revenues from utilities (use codes A91 - A94); liquor stores (use code A90); sewerage facilities (use code A80); and landfills, garbage collection, and other solid waste management activities (use code A81). |
CATEGORY: Education Charges
SUB-CATEGORY: Elementary and Secondary Education
| Code: A09 | ITEM: School Lunch |
| Includes: | Gross receipts from sale of milk and school lunches. |
| Code: A10 | ITEM: School Tuition |
| Includes: | Amounts from pupils and parents for tuition and transportation. |
| Excludes: | Tuition received from other governments (report at appropriate education Intergovernmental Revenue code, B21, C21, or D21). |
| Code: A12 | ITEM: Other Elementary-Secondary Education |
| Includes: | Revenues from athletic contests, sale or rental of textbooks, student activity funds, and the like. |
SUB-CATEGORY: Higher Education
| Code: A16 | ITEM: Auxiliary Enterprises |
| Includes: | Gross receipts from sales and charges by dormitories, cafeterias, athletic contests, lunchrooms, student activities, bookstores, and similar commercial activities financed wholly or largely through these charges. |
| Excludes: | Receipts from sale of products incidental to operation of a higher education program (use code A18). |
| Notes: | This code applies only to state governments; report any similar revenues by local government institutions of higher education at code A18. |
| Code: A18 | ITEM: Other Higher Education |
| Includes: | Tuition, laboratory fees, and other charges of higher education facilities other than auxiliary enterprises. For local governments includes all charges related to institutions of higher education. |
| Excludes: | Charges of hospitals for general public operated by universities (use code A36). |
| Code: A21 | ITEM: Other Education Charges, NEC |
| Includes: | Fees of state schools for blind, deaf, and handicapped; and tuition and fees of state vocational-technical schools which award certificates equal to less than two years of college. |
| Excludes: | Library charges and fees (use code A89); payments from local governments for state school building authorities (use code D21); and charges of university-operated hospitals and of handicapped institutions primarily for physical rehabilitation or care (use code A36). |
| Notes: | This code applies only to state governments; allocate all local government education charges among codes A09, A10, A12, and A18. |
| Code: A36 | ITEM: Public Hospitals |
| Includes: | Charges from patients, private insurance companies, and public insurance programs (such as Medicare) of public hospitals and of institutions for care and treatment of the handicapped; and receipts of hospital canteens, cafeterias, gift shops, etc. |
| Excludes: | Revenues received from other governments for care of patients (report at health and hospitals Intergovernmental Revenue, codes B42, C42, or D42); fees of state schools for blind, deaf, or handicapped (use code A21); and health clinics operating on outpatient basis only (use code A89). |
| Notes: | As of fiscal year 1973-74 data, intergovernmental aid for hospital medical care under public assistance programs (such as Medicaid) has been reported at code B79 or C79 rather than code A36; all other intergovernmental aid for hospital medical care should be reported at code B42, C42, or D42. Other than insurance-type programs cited above, do not report payments from other governments at this code. |
CATEGORY: Highway Charges
Excludes special assessments levied on homeowners who benefit from specific street or sidewalk improvements and impact fees to build public roads in new developments (use code U01).
| Code: A44 | ITEM: Regular Highways |
| Includes: | Reimbursements for street construction and repairs; fees for street cuts and special traffic signs; and maintenance assessments for street lighting, snow plowing, and other highway or street services unrelated to toll facilities. |
| Code: A45 | ITEM: Toll Highways |
| Includes: | Fees from turnpikes, toll roads, bridges, ferries, and tunnels; rents and other revenue from concessions (service stations, restaurants, etc.); and other charges for use of toll facilities. |
| Code: A50 | ITEM: Housing and Community Development Charges |
| Includes: | Gross rentals, tenant charges, and other revenue from operation of public housing projects; and fees for housing mortgage insurance (e.g., FHA-insured loans). |
| Excludes: | Receipts from sale of property (use code U10) and payments-in-lieu-of-taxes from housing projects operated by other governments, whether independent housing authorities (special districts) or dependent housing agencies of general purpose governments (report at housing and community development Intergovernmental Revenue, codes B50, C50, or D50). |
CATEGORY: Natural Resource Charges
The codes under this category apply largely to the Federal and state governments. Report all natural resource charges of local governments at code A89, except for special districts (use code A59).
| Code: A54 | ITEM: Agriculture |
| Includes: | Receipts from sale of products from agricultural experiment station farms; revenue from agricultural fairs and shows; agricultural laboratory charges (such as milk testing fees); Federal Government sale of surplus crops and commodities; and other related agricultural charges. |
| Excludes: | Fees related to regulation or inspection activities (report at Occupation and Businesses License Taxes, NEC, code T28); and special assessments for capital outlay improvements benefiting specific land owners (use code U01). |
| Code: A56 | ITEM: Forestry |
| Includes: | Sale of timber, nursery stock, and other products from Federal and state forests; and reimbursements for forest fire suppression services. |
| Code: A59 | ITEM: Other Natural Resources |
| Includes: | Sale of minerals and other natural products (other than agricultural or forestry products) from public lands. For Federal Government also includes fees and rentals from public grazing and grasslands, fees for uranium enrichment, and sale of electric power (e.g., by Bonneville Power Administration and Tennessee Valley Authority). |
| Excludes: | Royalties for privilege of developing public land (use code U41); and taxes on the removal (severance) of natural resources measured by value or quantity (use code T53). |
| Code: A60 | ITEM: Parking Facilities |
| Includes: | Revenue from on-street and off-street parking meters and charges and rentals from locally-owned parking lots or public garages. |
| Code: A61 | ITEM: Parks and Recreation |
| Includes: | Gross revenue of facilities operated by a government (swimming pools, recreational marinas and piers, golf courses, skating rinks, museums, zoos, etc.); auxiliary facilities in public recreation areas (camping areas, refreshment stands, gift shops, etc.); lease or use fees from stadiums, auditoriums, and community and convention centers; and rentals from concessions at such facilities. |
CATEGORY: Sanitation Charges
| Code: A80 | ITEM: Sewerage |
| Includes: | Charges for sewage collection and disposal, including sewer connection fees. |
| Excludes: | Impact fees to build sewers in new developments (use code U01). |
| Notes: | For combined water-sewer system, include segregable amounts derived from sewerage activities. |
| Code: A81 | ITEM: Solid Waste Management |
| Includes: | Fees for garbage collection and disposal; operation of landfills; sale of recyclable materials; cleanup of hazardous wastes; and sale of electricity, gas, steam, or other by-products of waste resource recovery or cogeneration facilities. |
| Excludes: | Fees related to regulation or inspection activities (report at Occupation and Businesses License Taxes, NEC, code T28). |
| Notes: | Effective with 1988 data, this category was (1) expanded to include the Federal and state governments, formerly classed at code A89, and (2) renamed from "Other Sanitation Charges." |
| Code: A87 | ITEM: Water Transport and Terminals |
| Includes: | Canal tolls (including Panama Canal), rents from leases, concession rents, and other charges for use of commercial or industrial water transport and port terminal facilities and related services. |
| Excludes: | Fees and rents related to water facilities provided for recreational purposes, such as marinas, public docks, etc. (use code 61); and toll ferries (use code A45). |
| Code: A89 | ITEM: All Other General Current Charges |
| Includes: | Charges not covered by any of the above categories, such as those derived from court and recording fees, police, fire, correction, defense, public welfare, public nursing homes, public libraries, and health activities. For Federal Government also includes fees on utilities for nuclear waste disposal and assessments on banks and savings and loans institutions for insurance on savers' deposits. |
| Excludes: | Reimbursements and special assessments for capital outlay improvements which benefit specific property owners (use code U01) and sale of used vehicles, surplus equipment, scrap materials, etc. which do not relate to any specific function or service (report at Miscellaneous General Revenue code U11 or U99). |
| General Purpose Governments | |||||||
| CODE | TYPE OF CHARGE | Federal | State | DC | Large city- county | Other local | Special District |
| ---Federal-Only Charges: | |||||||
| A06 | National Defense and International Relations | Y | N | N | N | N | N |
| A14 | Postal Service | Y | N | N | N | N | N |
| ---Other Charges: | |||||||
| A01 | Air Transportation (Airports) | Y | Y | Y | Y | Y | Y |
| A03 | Miscellaneous Commercial Airports | N | Y | Y | Y | Y | N |
| ---Education: | |||||||
| --Elementary and Secondary | |||||||
| A09 | School Lunch | N | Y | Y | Y | Y | N |
| A10 | School Tuition | N | Y | Y | Y | Y | N |
| A12 | Other | N | Y | Y | Y | Y | N |
| --Higher Education | |||||||
| A16 | Auxiliary Enterprises | N | Y | N | N | N | N |
| A18 | Other | N | Y | Y | Y | Y | N |
| A21 | Other Education, NEC | Y | Y | N | N | N | N |
| A36 | Public Hospitals | Y | Y | Y | Y | Y | Y |
| ---Highways: | |||||||
| A44 | Regular Highways | N | Y | Y | Y | Y | Y |
| A45 | Toll Highways | N | Y | Y | Y | Y | N |
| A50 | Housing and Community Development | Y | Y | Y | Y | Y | Y |
| ---Natural Resources: | |||||||
| A54 | Agriculture | Y | Y | N | N | N | N |
| A56 | Forestry | Y | Y | N | N | N | N |
| A59 | Other Natural Resources | Y | Y | N | N | N | Y |
| A60 | Parking Facilities | N | N | Y | Y | Y | Y |
| A61 | Parks and Recreation | Y | Y | Y | Y | Y | Y |
| ---Sanitation: | |||||||
| A80 | Sewerage | N | Y | Y | Y | Y | Y |
| A81 | Solid Waste Management | Y | Y | Y | Y | Y | Y |
| A87 | Water Transport and Terminals | Y | Y | Y | Y | Y | Y |
| A89 | All Other | Y | Y | Y | Y | Y | Y |
| * Shows whether data are collected (Y) or not collected (N) for that type. | |||||||
