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.
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.).
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| Code: B01 |
ITEM: Air Transportation |
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| Includes: |
Federal aid for construction, operation, and support of
public airports; and other distributions from the Federal Airport and Airway Trust
Fund. |
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| Code: B21 |
ITEM: Education |
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| 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. |
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| Excludes: |
Grants for agricultural experiment stations and extensions
(use code B54) and aid for library services (use code B89). |
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| Code: B22 |
ITEM: Employment Security Administration |
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| 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. |
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| Excludes: |
Federal grants for Job Training Partnership Act (JTPA) and
occupational health and safety (use code B89 for both). |
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| Code: B30 |
ITEM: General Local Government Support |
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| 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. |
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| Excludes: |
School aid in Federally-affected areas (use code B21) and
shared revenues from national forests, grazing lands, mineral leases, etc. (use code
B89). |
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| Notes: |
Effective with fiscal 1988 data, includes amounts for
Federal tax relief programs previously reported at code B28. |
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| Code: B42 |
ITEM: Health and Hospitals |
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| 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. |
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| 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). |
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| Code: B46 |
ITEM: Highways (including roads and streets) |
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| Includes: |
Federal aid distributed from the Federal Highway Trust or
other funds for approved projects and for highway safety. |
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| Excludes: |
Federal grants for urban mass transit (use code B94). |
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| Code: B50 |
ITEM: Housing and Community Development |
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| Includes: |
Federal aid for construction or operation of public
housing; rent subsidy programs (e.g., "Section 8" funds); and rural, urban, and
community development. |
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SUB-CATEGORY: Natural Resources
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| Code: B54 |
ITEM: Agriculture |
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| Includes: |
Federal aid for agricultural experiment stations and
extension services; inspection of meat, poultry, and other agricultural products;
and agricultural research. |
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| 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). |
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| Code: B59 |
ITEM: Other Natural Resources |
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| 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. |
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| 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). |
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| Code: B79 |
ITEM: Public Welfare |
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| 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. |
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| Excludes: |
Federal aid for school nutrition and milk programs (use
code C21) and special supplemental food program, or WIC (use code B42). |
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| Code: B80 |
ITEM: Sewerage |
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| Includes: |
Federal aid for construction, operation, and maintenance
plants, water pollution control facilities, etc. |
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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.
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| Code: B91 |
ITEM: Water Supply Systems |
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| Includes: |
Federal aid for maintenance, operation, and construction of
public water supply systems, water purification plants, etc. |
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| 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). |
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| Code: B92 |
ITEM: Electric Power Systems |
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| Includes: |
Federal aid for maintenance, operation, and construction of
public electric power generating plants and related transmission systems. |
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| 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). |
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| Code: B93 |
ITEM: Gas Supply Systems |
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| Includes: |
Federal aid for maintenance, operation, and construction of
public natural gas supply and distribution systems. |
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| Excludes: |
Reimbursements for sale of natural gas to Federal
Government as a regular utility customer (use code A93). |
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| Code: B94 |
ITEM: Public Mass Transit Systems |
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| Includes: |
Federal aid for maintenance, operation, and construction of
public mass transit systems (buses, subways, commuter railroads, urban mass
transit, and the like). |
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| Excludes: |
Grants for other modes of transportation, such as airports
(use code B01) and highways (use code B46). |
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| Notes: |
Prior to fiscal year 1988, these revenues were classified
at code B47. |
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| Code: B89 |
ITEM: All Other |
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| 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. |
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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.
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| Code: C21 |
ITEM: Education |
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| 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. |
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| 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). |
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| Code: C30 |
ITEM: General Local Government Support |
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| 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.). |
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| 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). |
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| Notes: |
Effective with fiscal 1988 data, includes amounts for state
tax relief programs previously reported at code C28. |
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| Code: C42 |
ITEM: Health and Hospitals |
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| 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. |
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| 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). |
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| Code: C46 |
ITEM: Highways |
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| 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. |
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| Excludes: |
State grants for urban mass transit (use code C94). |
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| Code: C50 |
ITEM: Housing and Community Development |
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| 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. |
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| Code: C79 |
ITEM: Public Welfare |
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| 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). |
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| Code: C80 |
ITEM: Sewerage |
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| Includes: |
State aid for construction, operation, and maintenance of
sewers, sewage disposal facilities, wastewater treatment plants, water pollution
control facilities, etc. |
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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.
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| Code: C91 |
ITEM: Water Supply Systems |
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| Includes: |
State aid for maintenance, operation, and construction of
public water supply systems, water purification plants, etc. |
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| 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). |
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| Code: C92 |
ITEM: Electric Power Systems |
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| Includes: |
State aid for maintenance, operation, and construction of
public electric power generating plants and related transmission systems. |
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| Excludes: |
Reimbursements for sale of electric power to state
government as a regular utility customer (use code A92). |
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| Code: C93 |
ITEM: Gas Supply Systems |
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| Includes: |
State aid for maintenance, operation, and construction of
public natural gas supply and distribution systems. |
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| Excludes: |
Reimbursements for sale of natural gas to state government
as a regular utility customer (use code A93). |
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| Code: C94 |
ITEM: Public Mass Transit Systems |
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| Includes: |
State aid for maintenance, operation, and construction of
public mass transit systems (buses, subways, commuter railroads, urban mass transit,
and the like). |
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| 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). |
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| Notes: |
Prior to fiscal year 1988, these revenues were classified
at code C47. |
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| Code: C89 |
ITEM: All Other |
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| Includes: |
State aid for specific purposes other than categories shown
above and for multipurpose activities, such as public works in general. |
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| 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). |
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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).
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| Code: D11 |
ITEM: Interschool System Revenue |
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| Includes: |
Local aid received by school system from other school
systems (dependent or independent). |
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| Notes: |
Applies only to finances of school systems. |
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| Code: D21 |
ITEM: Education |
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| 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. |
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| 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). |
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| Code: D30 |
ITEM: General Local Government Support |
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| 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. |
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| Code: D42 |
ITEM: Health and Hospitals |
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| Includes: |
Local aid for hospitalization of patients in other
government hospitals and local share of state or other local government-administered
programs. |
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| Excludes: |
Care in nursing homes not associated with hospitals (use
code D79) and payments from parent government of a dependent hospital (nonrevenues).
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| Code: D46 |
ITEM: Highways |
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| Includes: |
Local aid as reimbursement for signals and traffic lights
maintenance and for share of costs of joint highway projects. |
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| Code: D50 |
ITEM: Housing and Community Development |
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| Includes: |
Local aid as share of joint housing projects. |
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| Code: D79 |
ITEM: Public Welfare |
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| Includes: |
Local aid as share of state-administered welfare programs.
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| Code: D80 |
ITEM: Sewerage |
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| Includes: |
Local aid as contributions or share of joint sewer
projects; and charges for sewer services from local governments. |
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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.
|
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| Code: D91 |
ITEM: Water Supply Systems |
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| 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). |
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| 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. |
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DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
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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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