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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Descriptions of Intergovernmental Revenue Categories
 
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Amounts received from other governments for use in performing specific functions, for general financial assistance, or as share of tax proceeds.

Comprises grants-in-aid; shared taxes; payments-in-lieu-of-taxes on public property exempt from taxation; contingent loans and advances (see Section 6.41 for discussion of contingent transactions); significant and identifiable reimbursements from other governments for performing governmental functions; and any aid from other governments representing their share of the costs to finance activities administered by the receiving government.

Excludes amounts received from sale of buildings, property or commodities (report at appropriate Miscellaneous General Revenue code); charges for utility services to other governments (report at appropriate Utility Revenue code); retention of taxes collected on behalf of another government which actually imposed the tax (report at appropriate Tax code); and transactions between governments involving marketable securities or debt instruments (nonrevenues except for earnings, reported at code U20).

Also excludes contributions from other governments for employee retirement and other insurance trust funds (report at appropriate Insurance Trust Revenue code) and payments-in-lieu-of-taxes from private organizations like private colleges (report at Miscellaneous General Revenues, NEC, code U99).

All intergovernmental revenue, regardless of its uses, is classified as general revenue. Thus, the intergovernmental revenue codes for utilities that were added to the classification system effective with fiscal year 1988 data are treated as general revenue.

Intergovernmental revenue is classified two ways: (1) by the type of government from which the money is received, and (2) by its purpose or function (Table 4-1 in Chapter 4 shows the functional categories that relate to the codes below).

See Section 7.22 for more detailed information on intergovernmental revenue.


CATEGORY: Intergovernmental Revenue from the Federal Government

Amounts received directly from the Federal Government. For states includes Federal grants and aid, payments-in-lieu-of-taxes on Federal property, reimbursements for state activities, and revenue received but later transmitted through the state to local governments. For locals includes only direct aid from the Federal Government. (Report Federal grants channeled through the states as Intergovernmental Revenue from State Governments at the local government level.)

Excludes amounts received by state governments which are distributed to individuals without discretion as to how they are disbursed (e.g., certain veterans benefits); rental or sale of buildings, property, or commodities to the Federal Government (report at appropriate General Charges or Miscellaneous General Revenue code); taxes on Federal property (report at Property Taxes, code T01); and proceeds from sale, liquidation, or earnings of Federal securities (nonrevenues except for earnings, reported at U20).

Also excludes charges for utility services to Federal Government (report at appropriate Utility Revenue code); payments-in-lieu-of-taxes from independent special district housing authorities even though they may be designated locally as "Federal" agencies (report at Intergovernmental Revenue from Local Governments); and value of noncash assistance (e.g., gifts of food, property, land, etc.).

 
Code: B01 ITEM: Air Transportation
 
Includes: Federal aid for construction, operation, and support of public airports; and other distributions from the Federal Airport and Airway Trust Fund.
 
Code: B21 ITEM: Education
 
Includes: Federal aid for Federally-impacted areas (PL 815 and 874); migrant and bilingual education; Indian education; Head Start program; and grants and contractual amounts received by institutions of higher education for education or for research and development programs.
 
Excludes: Grants for agricultural experiment stations and extensions (use code B54) and aid for library services (use code B89).
 
Code: B22 ITEM: Employment Security Administration
 
Includes: Federal aid for administration of the cooperative Federal-state unemployment compensation system, public employment offices and related services, and veterans' readjustment allowances; and determination of eligibility for Social Security disability benefits.
 
Excludes: Federal grants for Job Training Partnership Act (JTPA) and occupational health and safety (use code B89 for both).
 
Code: B30 ITEM: General Local Government Support
 
Includes: Federal aid which may be applied at the discretion of the receiving government to any of its basic functions or purposes; payments-in-lieu-of-taxes; and aid received distinctively as reimbursement for Federal programs or facilities which have resulted in loss of state or local tax revenue.
 
Excludes: School aid in Federally-affected areas (use code B21) and shared revenues from national forests, grazing lands, mineral leases, etc. (use code B89).
 
Notes: Effective with fiscal 1988 data, includes amounts for Federal tax relief programs previously reported at code B28.
 
Code: B42 ITEM: Health and Hospitals
 
Includes: Federal aid for alcohol, drug abuse, and mental health; communicable disease control; maternal and child health; special supplemental food program (WIC); environmental health; and care of veterans in state hospitals, including construction of facilities.
 
Excludes: Federal aid for medical care under public assistance programs such as Medicaid even if received by a public hospital, for care in nursing homes not associated with hospitals, or for payments to vendors for medical care in public assistance cases (use code B79); and hospital charges received on behalf of individuals under Medicare or other Federal insurance-type arrangements (report at Public Hospital Charges, code A36).
 
Code: B46 ITEM: Highways (including roads and streets)
 
Includes: Federal aid distributed from the Federal Highway Trust or other funds for approved projects and for highway safety.
 
Excludes: Federal grants for urban mass transit (use code B94).
 
Code: B50 ITEM: Housing and Community Development
 
Includes: Federal aid for construction or operation of public housing; rent subsidy programs (e.g., "Section 8" funds); and rural, urban, and community development.
 

SUB-CATEGORY: Natural Resources

Code: B54 ITEM: Agriculture
 
Includes: Federal aid for agricultural experiment stations and extension services; inspection of meat, poultry, and other agricultural products; and agricultural research.
 
Excludes: Federal grants for school nutrition and milk programs (use code C21); special supplemental food program, or WIC (use code B42); food stamp program (use code B79); and value of food commodities distributed to states (nonrevenues).
 
Code: B59 ITEM: Other Natural Resources
 
Includes: Federal aid for forests and grasslands; soil, water, and energy conservation; flood prevention and drainage; fish and wildlife management; and mine reclamation and safety.
 
Excludes: Federal aid for parks and recreation and shared revenue from national forests, grazing lands, mineral leasing, flood control lands, etc. (use code B89 for both).
 
Code: B79 ITEM: Public Welfare
 
Includes: Federal aid for categorical programs (Aid to Families with Dependent Children, or AFDC); medical assistance programs (Medicaid) even if received by a public hospital; care in nursing homes not associated with hospitals; food stamp administration; child welfare services; low-income energy assistance; social and community services block grants; refugee assistance; work incentives program (WIN); and related administration.
 
Excludes: Federal aid for school nutrition and milk programs (use code C21) and special supplemental food program, or WIC (use code B42).
 
Code: B80 ITEM: Sewerage
 
Includes: Federal aid for construction, operation, and maintenance plants, water pollution control facilities, etc.
 

SUB-CATEGORY: Utilities

Federal aid received in support of utility projects other than receipt of charges for utility services and commodities provided to the Federal Government.

These codes were added to the Classification Manual, effective with fiscal year 1988 data, as a service to users who wanted to track better the fiscal activities of utilities. They represent items previously classed at other codes under this same category (i.e., B47 and B89). Despite their utility suffixes, however, these codes continue to be classified as general revenue.

 
Code: B91 ITEM: Water Supply Systems
 
Includes: Federal aid for maintenance, operation, and construction of public water supply systems, water purification plants, etc.
 
Excludes: Reimbursements for sale of water to Federal Government as a regular utility customer (use code A91) and grants related to water irrigation, conservation, and management even if project is designed for future water supply uses (use code B59).
 
Code: B92 ITEM: Electric Power Systems
 
Includes: Federal aid for maintenance, operation, and construction of public electric power generating plants and related transmission systems.
 
Excludes: Reimbursements for sale of electric power to Federal Government as a regular utility customer (use code A92) and grants for water development projects which have an electricity generating component (use code B59).
 
Code: B93 ITEM: Gas Supply Systems
 
Includes: Federal aid for maintenance, operation, and construction of public natural gas supply and distribution systems.
 
Excludes: Reimbursements for sale of natural gas to Federal Government as a regular utility customer (use code A93).
 
Code: B94 ITEM: Public Mass Transit Systems
 
Includes: Federal aid for maintenance, operation, and construction of public mass transit systems (buses, subways, commuter railroads, urban mass transit, and the like).
 
Excludes: Grants for other modes of transportation, such as airports (use code B01) and highways (use code B46).
 
Notes: Prior to fiscal year 1988, these revenues were classified at code B47.
 
Code: B89 ITEM: All Other
 
Includes: Federal aid for specified purposes other than categories shown above (e.g., economic development, libraries, civil defense and militias, disaster assistance, public broadcasting, parks and recreation, water transportation) and for multipurpose activities (e.g., Job Training Partnership Act, or JTPA, shared revenue from national forests, grazing lands, mineral leasing, and flood control lands) even if they must be spent on specified types of activities, such as schools and roads.
 

CATEGORY: Intergovernmental Revenue from the State Government

Amounts received directly from the state government, including Federal aid passed through the state government and state aid channeled through intermediate local governments (e.g., counties) which have no discretion as to its distribution.

Includes state grants-in-aid, regardless of basis of distribution; local share of state-collected taxes (see Section 7.21); payments-in-lieu-of-taxes on state property; and reimbursement for services performed for state government (e.g., care of state prisoners in local jails, construction or maintenance of state highway facilities, etc.).

Excludes proceeds from sale of buildings, property, or commodities (report at appropriate Miscellaneous General Revenue code); charges for utility services to state government (report at appropriate Utility Revenue code); taxes on state government facilities (use code T01); contributions from state for locally-administered employee retirement systems (use code X05); and retained share or collection "fee" on state-imposed taxes collected by local governments (report at appropriate Tax code).

Also excludes proceeds from the sale, liquidation, or earnings of state government securities held by local governments (nonrevenues except for earnings, reported at code U20); receipt of locally-imposed taxes collected by state acting as an agent for local governments (report at appropriate Tax code); agency receipts (i.e., amounts received for transmittal to other governments or individuals without discretion as to how they are disbursed by the agent government); and value of noncash assistance (e.g., gifts of property, commodities, etc.).

This category relates only to Federal and local government finances since the Census Bureau does not recognize state-to-state payments as intergovernmental transactions in its classification schema.

 
Code: C21 ITEM: Education
 
Includes: State aid for support of local schools; redistribution of Federal aid for education (e.g., Chapter 1, Children with Disabilities, Eisenhower Math and Science, Drug Free Schools, Chapter 2 block grants, and child nutrition act); handicapped, special, and vocational education and rehabilitation; student transportation; equalization aid; school health; local community colleges; adult education; school buildings; and property tax relief related strictly to school funding.
 
Excludes: State grants for libraries (use code C89); state expenditures on behalf of local schools for textbooks, buses, school buildings, etc. (report as state direct expenditure for education); and value of donated food commodities (nonrevenue).
 
Code: C30 ITEM: General Local Government Support
 
Includes: State aid which may be applied at the discretion of the receiving government to any of its basic functions or purposes; local share of state-imposed taxes or of profits from alcoholic beverage monopolies; per capita aid; state revenue sharing; payments-in-lieu-of-taxes; and aid received distinctively as reimbursement for state-mandated tax relief programs or for facilities which have resulted in loss of local tax revenue (e.g., property tax relief, homestead exemptions, etc.).
 
Excludes: Amounts received as reimbursement for services performed by local governments for the state government (report at appropriate Intergovernmental Revenue from State Government code); shared state taxes or property tax relief related strictly to school funding (use code C21); shared state taxes with specific uses, such as gasoline taxes designated for highway purposes (report those with single uses at appropriate Intergovernmental Revenue from State code and those with multipurpose uses at code C89); and share of state taxes expressly for local employee retirement systems even if they are first passed through the parent government (report at Employee Retirement Contributions from Other Governments, code X05).
 
Notes: Effective with fiscal 1988 data, includes amounts for state tax relief programs previously reported at code C28.
 
Code: C42 ITEM: Health and Hospitals
 
Includes: State aid for local health programs; maternal and child health; alcohol, drug abuse, and mental health; environmental health; nursing aid; hospital financing (including construction); and hospitalization of patients in local government hospitals.
 
Excludes: State aid for medical care under public assistance programs such as Medicaid even if received by a public hospital, for care in nursing homes not associated with hospitals, and for payments to vendors for medical care in public assistance cases (use code C79); and hospital charges received on behalf of individuals under state insurance-type arrangements (use code A36).
 
Code: C46 ITEM: Highways
 
Includes: State aid for construction, improvement, or maintenance of streets, highways, bridges, tunnels, etc.; distribution of state fuel taxes; and aid for debt service on local highway debt.
 
Excludes: State grants for urban mass transit (use code C94).
 
Code: C50 ITEM: Housing and Community Development
 
Includes: State aid for construction or operation of public housing; rent subsidy programs; repair and renovation of existing houses; and rural, urban, and community development.
 
Code: C79 ITEM: Public Welfare
 
Includes: State aid for public welfare purposes; medical care and related administration under public assistance programs (including Medicaid) even if received by a public hospital; care in nursing homes not associated with hospitals; Federal categorical assistance (e.g., pass through of Aid to Families with Dependent Children, or AFDC); noncategorical assistance (e.g., home relief, emergency assistance); and administration of local welfare programs. For Federal Government includes revenue from state governments for increased benefits under the Supplemental Security Income program (SSI).
 
Code: C80 ITEM: Sewerage
 
Includes: State aid for construction, operation, and maintenance of sewers, sewage disposal facilities, wastewater treatment plants, water pollution control facilities, etc.
 

SUB-CATEGORY: Utilities

State aid received in support of utility projects other than receipt of charges for utility services and commodities provided to the state government.

Excludes contributions from parent government (interfund transfers) and contributions from other participating public utilities for the construction of a joint utility project or for debt service on such a project IF the monies are treated as part of the recipient utility's basic rate structure (report at Electric Power Utility revenue, code A92).

These codes were added to the Classification Manual, effective with fiscal year 1988 data, as a service to users who wanted to track better the fiscal activities of utilities. They represent items previously classed at other codes under this same category (i.e., C47 and C89). Despite their utility suffixes, however, these codes continue to be classified as general revenue.

 
Code: C91 ITEM: Water Supply Systems
 
Includes: State aid for maintenance, operation, and construction of public water supply systems, water purification plants, etc.
 
Excludes: Reimbursements for sale of water to state government as a regular utility customer (use code A91) and water conservation unrelated to utility operations (use code C89).
 
Code: C92 ITEM: Electric Power Systems
 
Includes: State aid for maintenance, operation, and construction of public electric power generating plants and related transmission systems.
 
Excludes: Reimbursements for sale of electric power to state government as a regular utility customer (use code A92).
 
Code: C93 ITEM: Gas Supply Systems
 
Includes: State aid for maintenance, operation, and construction of public natural gas supply and distribution systems.
 
Excludes: Reimbursements for sale of natural gas to state government as a regular utility customer (use code A93).
 
Code: C94 ITEM: Public Mass Transit Systems
 
Includes: State aid for maintenance, operation, and construction of public mass transit systems (buses, subways, commuter railroads, urban mass transit, and the like).
 
Excludes: Grants for other modes of transportation, such as airports (use code C89) or highways and ferries (use code C46); and for pupil transportation (use code C21).
 
Notes: Prior to fiscal year 1988, these revenues were classified at code C47.
 
Code: C89 ITEM: All Other
 
Includes: State aid for specific purposes other than categories shown above and for multipurpose activities, such as public works in general.
 
Excludes: State aid (other than shared taxes reported at code C30) expressly for local employee retirement systems even if they are first passed through the parent government (report at Employee Retirement Contributions from Other Governments, code X05).
 

CATEGORY: Intergovernmental Revenue for Local Governments

Amounts received from local governments for use in performing specific functions, for general financial assistance, or as share of tax proceeds.

For state governments, includes local government share of state-administered programs requiring local financial participation; reimbursements from locals for services provided to them by state, such as auditing local accounts; monies from localities to pay debt service on state debt issued for the benefit of local governments; and repayments of contingent loans and advances previously extended to local governments.

For local governments, includes financial support from other local governments for activities administered by recipient locality, including its dependent agencies; state aid channeled through other local governments which have some discretion as to its distribution; reimbursements for services provided to other local governments (other than for utility services); and payments-in-lieu-of-taxes on other local governments' property.

For state governments, excludes monies received from local governments and held in an agency capacity on their behalf (e.g., to repay interest and principal on local debt); receipt of state-imposed taxes or other state revenues collected by local governments acting as agents for state; taxes on local government facilities (report last two exclusions at appropriate Tax code); proceeds from the sale, liquidation, or earnings of local government securities held by the state (nonrevenues except for earnings, reported at code U20); proceeds from sale of buildings, property, or commodities (report at appropriate Miscellaneous General Revenue code); charges for utility services to local governments (report at appropriate Utility Revenue code); and contributions from local governments for employee retirement or other insurance trust systems (report at appropriate Insurance Trust code).

For local governments, excludes state grants or shared taxes to be transmitted through government with no discretion as to their distribution (report at Intergovernmental Revenue from State Governments for final recipient local government); receipt of taxes or other charges collected by another local government acting as the receiving government's agent (report at appropriate Tax code); proceeds from sale, liquidation, or earnings of local government securities held by other localities (nonrevenues except for earnings, reported at code U20); taxes on facilities of other local governments (use code T01); proceeds from sale of buildings, property, or commodities (report at appropriate Miscellaneous General Revenue code); charges for utility services to other local governments (report at appropriate Utility Revenue code); and payments-in-lieu-of-taxes from private organizations like private colleges (use code U99).

 
Code: D11 ITEM: Interschool System Revenue
 
Includes: Local aid received by school system from other school systems (dependent or independent).
 
Notes: Applies only to finances of school systems.
 
Code: D21 ITEM: Education
 
Includes: For state governments, rental on school buildings constructed by state school building authorities and leased to local governments; and local share of school building construction projects.
 
Excludes: Local aid received by a dependent or independent school system from other school systems (use code D11) and contributions from parent government of a dependent school system (nonrevenues).
 
Code: D30 ITEM: General Local Government Support
 
Includes: Local aid which may be applied at the discretion of the receiving government to any of its basic functions or purposes, including payments-in-lieu-of-taxes.
 
Code: D42 ITEM: Health and Hospitals
 
Includes: Local aid for hospitalization of patients in other government hospitals and local share of state or other local government-administered programs.
 
Excludes: Care in nursing homes not associated with hospitals (use code D79) and payments from parent government of a dependent hospital (nonrevenues).
 
Code: D46 ITEM: Highways
 
Includes: Local aid as reimbursement for signals and traffic lights maintenance and for share of costs of joint highway projects.
 
Code: D50 ITEM: Housing and Community Development
 
Includes: Local aid as share of joint housing projects.
 
Code: D79 ITEM: Public Welfare
 
Includes: Local aid as share of state-administered welfare programs.
 
Code: D80 ITEM: Sewerage
 
Includes: Local aid as contributions or share of joint sewer projects; and charges for sewer services from local governments.
 

SUB-CATEGORY: Utilities

Local aid received in support of utility projects other than receipt of charges for utility services and commodities provided to local governments.

Excludes contributions from parent government (interfund transfers) and contributions from other participating public utilities for the construction of a joint utility project or for debt service on such a project IF the monies are treated as part of the recipient utility's basic rate structure (report at Electric Power Utility revenue, code A92).

These codes were added to the Classification Manual, effective with fiscal year 1988 data, as a service to users who wanted to track better the fiscal activities of utilities. They represent items previously classed at other codes under this same category (i.e., D47 and D89). Despite their utility suffixes, however, these codes continue to be classified as general revenue.

 
Code: D91 ITEM: Water Supply Systems
 
Includes: Local aid for maintenance, operation, and construction of public water supply systems, water purification plants, etc.
 
Excludes: Reimbursements for sale of water to local governments as regular utility customers (use code A91).
 
Code: D92 ITEM: Electric Power Systems
 
Includes: Local aid for maintenance, operation, and construction of public electric power generating plants and related transmission systems.
 
Excludes: Reimbursements for sale of electric power to local governments as regular utility customers (use code A92).
 
Code: D93 ITEM: Gas Supply Systems
 
Includes: Local aid for maintenance, operation, and construction of public natural gas supply and distribution systems.
 
Excludes: Reimbursements for sale of natural gas to local governments as regular utility customers (use code A93).
 
Code: D94 ITEM: Public Mass Transit Systems
 
Includes: Local aid for maintenance, operation, and construction of public mass transit systems (buses, subways, commuter railroads, urban mass transit, and the like).
 
Excludes: Grants for other modes of transportation, such as airports (use code D89) and highways (use code D46).
 
Notes: Prior to fiscal year 1988, these revenues were classified at code D47.
 
Code: D89 ITEM: All Other
 
Includes: Local aid received for specific purposes other than categories shown above and for multipurpose activities, such as public works in general and share of costs for courts, central computer services, etc.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*

 
  General Purpose Governments
CODE TYPE OF REVENUE Federal State DC Large city- county Other local Special District
 
---From Federal Government:  
B01 Air Transportation N Y Y Y N Y
B21 Education N Y Y Y Y Y
B22 Employee Security Administration N Y Y N N N
B30 General Local Support N Y Y Y Y N
B42 Health and Hospitals N Y Y Y Y Y
B46 Highways N Y Y Y Y Y
B50 Housing and Community Development N Y Y Y Y Y
B54 Agriculture N Y N N N N
B59 Other Natural Resources N Y N N N Y
B79 Public Welfare N Y Y Y Y Y
B80 Sewerage N Y Y Y N Y
B91 Water Supply Utility N Y Y Y Y Y
B92 Electric Power Utility N Y Y Y Y Y
B93 Gas Supply Utility N Y Y Y Y Y
B94 Public Mass Transit Utility N Y Y Y Y Y
B89 All Other N Y Y Y Y Y
 
---From State Government:  
C21 Education N N N Y Y Y
C30 General Local Support N N N Y Y N
C42 Health and Hospitals N N N Y Y Y
C46 Highways N N N Y Y Y
C50 Housing and Community Development N N N Y Y Y
C79 Public Welfare Y N N Y Y Y
C80 Sewerage N N N Y N Y
C91 Water Supply Utility N N N Y Y Y
C92 Electric Power Utility N N N Y Y Y
C93 Gas Supply Utility N N N Y Y Y
C94 Public Mass Transit Utility N N N Y Y Y
C89 All Other Y N N Y Y Y
 
---From Local Governments:  
D11 Interschool Revenue N N N N N N
D21 Education N Y Y Y Y Y
D30 General Local Support N Y Y Y Y N
D42 Health and Hospitals N Y Y Y Y Y
D46 Highways N Y Y Y Y Y
D50 Housing and Community Development N N Y Y Y Y
D79 Public Welfare N Y Y Y Y Y
D80 Sewerage N Y Y Y N Y
D91 Water Supply Utility N Y Y Y Y Y
D92 Electric Power Utility N Y Y Y Y Y
D93 Gas Supply Utility N Y Y Y Y Y
D94 Public Mass Transit Utility N Y Y Y Y Y
D89 All Other N Y Y Y Y Y
 
* Shows whether data are collected (Y) or not collected (N) for that type.

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