Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 9-C: Debt Detailed Code List with Coverage of Data Collection
| Main | Classification Manual | Revenue | Expenditure |
| General Purpose Governments | ||||||
| Item | Federal | State | DC | Large city-county | Other local | Special Districts |
|
SHORT-TERM DEBT, OUTSTANDING: |
||||||
| 61V - Beginning of fiscal year | N | Y | Y | Y | Y | Y |
| 64V - End of fiscal year | N | Y | Y | Y | Y | Y |
|
LONG-TERM DEBT: OUTSTANDING AT BEGINNING OF FISCAL YEAR: |
||||||
| 19A - Water supply systems | N | N | N | N | Y | Y |
| 19B - Electric power systems | N | N | N | N | Y | Y |
| 19C - Natural gas supply systems | N | N | N | N | Y | Y |
| 19D - Public mass transit systems | N | N | N | N | Y | Y |
| 19H - Education (all) | N | N | N | N | Y | Y |
| 19T - Public debt for private purposes | N | N | N | N | Y | Y |
| 19X - All other debt | N | Y | Y | Y | Y | Y |
|
ISSUED DURING FISCAL YEAR: --- Full-faith and credit: |
||||||
| 21A - Water supply systems | N | Y | Y | Y | N | N |
| 21B - Electric power systems | N | Y | N | Y | N | N |
| 21C - Natural gas supply systems | N | Y | N | Y | N | N |
| 21D - Public mass transit systems | N | Y | N | Y | N | N |
| 21F - Elementary-secondary education | N | Y | Y | Y | N | N |
| 21G - Higher and other education | N | Y | Y | Y | N | N |
| 21X - All other debt | N | Y | Y | Y | N | N |
|
--- Nonguaranteed:
|
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| 24A - Water supply systems | N | Y | Y | Y | N | N |
| 24B - Electric power systems | N | Y | N | Y | N | N |
| 24C - Natural gas supply systems | N | Y | N | Y | N | N |
| 24D - Public mass transit systems | N | Y | N | Y | N | N |
| 24F - Elementary-secondary education | N | Y | Y | Y | N | Y |
| 24G - Higher and other education | N | Y | Y | Y | N | Y |
| 24T - Public debt for private purposes | N | Y | Y | Y | Y | Y |
| 24X - All other debt | N | Y | Y | Y | N | N |
|
--- Unspecified:
|
||||||
| 29A - Water supply systems | N | N | N | N | Y | Y |
| 29B - Electric power systems | N | N | N | N | Y | Y |
| 29C - Natural gas supply systems | N | N | N | N | Y | Y |
| 29D - Public mass transit systems | N | N | N | N | Y | Y |
| 29F - Elementary-secondary education | N | N | N | N | Y | Y |
| 29G - Higher and other education | N | N | N | N | Y | Y |
| 29X - All other debt | N | N | N | N | Y | Y |
|
--- Exhibit: Refunding bonds issued (see Section 9.4):
| ||||||
| 52T - Refunding issues | N | Y | Y | Y | N | N |
RETIRED DURING FISCAL YEAR, ---Full-faith and credit: |
||||||
| 31A - Water supply systems | N | Y | Y | Y | N | N |
| 31B - Electric power systems | N | Y | N | Y | N | N |
| 31C - Natural gas supply systems | N | Y | N | Y | N | N |
| 31D - Public mass transit systems | N | Y | N | Y | N | N |
| 31F - Elementary-secondary education | N | Y | Y | Y | N | N |
| 31G - Higher and other education | N | Y | Y | Y | N | N |
| 31X - All other debt | N | Y | Y | Y | N | N |
|
--- Nonguaranteed:
|
||||||
| 34A - Water supply systems | N | Y | Y | Y | N | N |
| 34B - Electric power systems | N | Y | N | Y | N | N |
| 34C - Natural gas supply systems | N | Y | N | Y | N | N |
| 34D - Public mass transit systems | N | Y | N | Y | N | N |
| 34F - Elementary-secondary education | N | Y | Y | Y | N | Y |
| 34G - Higher and other education | N | Y | Y | Y | N | N |
| 34T - Public debt for private purposes | N | Y | Y | Y | Y | Y |
| 34X - All other debt | N | Y | Y | Y | N | N |
|
--- Unspecified:
|
||||||
| 39A - Water supply systems | N | N | N | N | Y | Y |
| 39B - Electric power systems | N | N | N | N | Y | Y |
| 39C - Natural gas supply systems | N | N | N | N | Y | Y |
| 39D - Public mass transit systems | N | N | N | N | Y | Y |
| 39F - Elementary-secondary education | N | N | N | N | Y | Y |
| 39G - Higher and other education | N | N | N | N | Y | Y |
| 39X - All other debt | N | N | N | N | Y | Y |
|
--- Exhibit: Long-term debt retired by refunding (see Section 9.4):
|
||||||
| 53T - Long-term debt refunded | N | Y | Y | Y | N | N |
OUTSTANDING AT END OF FISCAL YEAR, ---Full-faith and credit: |
||||||
| 41A - Water supply systems | N | Y | Y | Y | Y | Y |
| 41B - Electric power systems | N | Y | N | Y | Y | Y |
| 41C - Natural gas supply systems | N | Y | N | Y | Y | Y |
| 41D - Public mass transit systems | N | Y | N | Y | Y | Y |
| 41F - Elementary-secondary education | N | Y | Y | Y | Y | Y |
| 41G - Higher and other education | N | Y | Y | Y | Y | Y |
| 41X - All other debt | N | Y | Y | Y | Y | Y |
|
--- Nonguaranteed:
|
||||||
| 44A - Water supply systems | N | Y | Y | Y | Y | Y |
| 44B - Electric power systems | N | Y | N | Y | Y | Y |
| 44C - Natural gas supply systems | N | Y | N | Y | Y | Y |
| 44D - Public mass transit systems | N | Y | N | Y | Y | Y |
| 44F - Elementary-secondary education | N | Y | Y | Y | Y | Y |
| 44G - Higher and other education | N | Y | Y | Y | Y | Y |
| 44T - Public debt for private purposes | N | Y | Y | Y | Y | Y |
| 44X - All other debt | N | Y | Y | Y | Y | Y |
|
--- Federal Government only:
|
||||||
| 41I - Increase in total debt | Y | N | N | N | N | N |
| 41V - Held by federal government itself | Y | N | N | N | N | N |
| 41Y - Held by others | Y | N | N | N | N | N |
| 41Q - Public debt | Y | N | N | N | N | N |
| 41W - Federal agency debt | Y | N | N | N | N | N |
|
* - Shows whether data are collected (Y) or not collected (N) for that type. |
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Created: November 16 2000
Last revised: February 21 2001
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Page Last Modified: February 21, 2001