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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Table 8-1 - Cross-Classification of Expenditure and Function Codes
 
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This table combines the character and object categories with the various functions to derive those expenditure codes currently in use (excluding insurance trust expenditure codes). Note that data for the codes listed here may not be collected for all types of governments. See Function Description Sheets for coverage of data collection information.
 
  Capital Outlay Intergovernmental To --
 
 
Function
Code
 
Current
Operations
(E)
Assistance
and
Subsidies
(E-I-J)
Interest
on
Debt
(I)
 
 
Construction
(F)
Land and
Existing
Structures
(G)
 
 
Equipment
(K)
 
State
Governments
(L)
Local
Governments
N.E.C
(M)
General
Purpose
Governments
(N)
 
School
Districts
(Q)
 
Special
Districts
(R)
 
Federal
Government
(S)
01 E01 I01 - F01 G01 K01 L01 M01 N01 - R01 -
02 E02 I02 - F02 G02 K02 L02 M02 - - - -
03 E03 - - F03 G03 K03 - - - - - -
04 E04 I04 - F04 G04 K04 - - - - - -
05 E05 - - F05 G05 K05 L05 M05 N05 - - -
06 E06 I06 - F06 G06 K06 - - - - - -
12 E12 - - F12 G12 K12 L12 M12 N12 Q12 R12 -
14 E14 I14 - F14 G14 K14 - - - - - -
16 E16 - - F16 G16 K16 - - - - - -
18 E18 - - F18 G18 K18 L18 M18 N18 Q18 R18 -
19 - E19 - - - - - - - - - -
20 E20 I20 - F20 G20 K20 L20 M20 - - - -
21 E21 I21 - F21 G21 K21 L21 M21 N21 - - -
22 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 - - - - - - - M30 N30 - R30 -
31 E31 - - F31 G31 K31 - - - - - -
32 E32 I32 - F32 G32 K32 L32 M32 N32 - R32 -
36 E36 - - F36 G36 K36 - - - - - -
37 E37 I37 - F37 G37 K37 L37 M37 - - - -
38 E38 I38 - F38 G38 K38 L38 M38 N38 - R38 -
39 E39 I39 - F39 G39 K39 L39 M39 - - - -
44 E44 I44 - F44 G44 K44 L44 M44 N44 - R44 -
45 E45 - - F45 G45 K45 - - - - - -
47 E47 - - - - - - - - - - -
50 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 E53 I53 - F53 G53 K53 L53 M53 - - - -
54 E54 I54 - F54 G54 K54 L54 M54 N54 - R54 -
55 E55 - - F55 G55 K55 - M55 N55 - R55 -
56 E56 I56 - F56 G56 K56 L56 M56 N56 - R56 -
57 E57 I57 - F57 G57 K57 L57 M57 - - - -
58 E58 I58 - F58 G58 K58 L58 M58 - - - -
59 E59 I59 - F59 G59 K59 L59 M59 N59 - R59 -
60 E60 - - F60 G60 K60 L60 M60 - - - -
61 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 - E67/I67 - F67 - - L67 M67 N67 - - S67
68 - E68 - - - - - M68 N68 - - -
74 E74 - - - - - - - - - - -
75 E75 - - - - - - - - - - -
77 E77 - - F77 G77 K77 - - - - - -
79 E79 I79 - F79 G79 K79 L79 M79 N79 - R79 -
80 E80 - - F80 G80 K80 L80 M80 N80 - R80 -
81 E81 - - F81 G81 K81 L81 M81 N81 - R81 -
84 - E84 - - - - - - - - - -
85 E85 I85 - F85 G85 K85 - - - - - -
87 E87 I87 - F87 G87 K87 L87 M87 N87 - R87 -
89 E89 J89 I89 F89 G89 K89 L89 M89 N89 - R89 S89
90 E90 - - F90 G90 K90 - - - - - -
91 E91 - I91 F91 G91 K91 L91 M91 N91 - R91 -
92 E92 - I92 F92 G92 K92 L92 M92 N92 - R92 -
93 E93 - I93 F93 G93 K93 L93 M93 N93 - R93 -
94 E94 - I94 F94 G94 K94 L94 M94 N94 - R94 -
 
Dash (-) indicates that no code exists for that combination.
 

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