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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Government Finance and Employment Expenditure Code Definitions
Expenditure Code Definitions

Each category listed below contains definitions, examples, and other notes related to government finance expenditure codes and employment categories. Expenditure and employment are categorized by function. Each function contains the following expenditure categories, as applicable: current operations, capital outlay (including construction, equipment, and land & structures), assistance and subsidies, interest, insurance benefits, and intergovernmental. Employment functions parallel the expenditure functions.

Users can access definitions on all expenditures by utilizing the scroll lists under the appropriate category headings. Please note that you can search each category by name (in alphabetical order) or by finance/employment function code.

General Expenditure
Utility and Liquor Store Expenditure
Insurance Trust Expenditure

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