Skip Main Navigation Skip To Navigation Content

Federal, State, and Local Governments
Government Finance and Employment Classification Manual

FUNCTION CODE:   04 NAME:    Correctional Institutions
SECTOR:    General APPLIES TO:   Finance |X|    Employment | |
PUBLICATION CATEGORIES:    Public Safety; Corrections
DEFINITION:    Residential institutions or facilities for the confinement, correction, and rehabilitation of convicted adults or juveniles adjudicated delinquent or in need of supervision, and for the detention of adults and juveniles charged with a crime and awaiting trial.
EXAMPLES:   Prisons; reformatories; jails; houses of corrections; penitentiaries; correctional farms; workhouses; reception centers; diagnostic centers; industrial schools; training schools; detention centers; multi-institutional programs and administration; education, training, and health care programs devoted to inmates even if recorded under an administrative unit of a corrections agency; hospitals for the criminally insane IF operated by a corrections agency; and these types of facilities IF residential: work release units, halfway houses, and community corrections centers. For prison industries include only amounts involved in the manufacture, sale, and distribution of articles or services for resale or use outside the government involved.
EXCLUSIONS:   Payments to other governments for care of prisoners (report at Other Corrections, code 05); police "lockups" or jails holding people awaiting arraignment (report at Police Protection, code 62); nonresidential facilities (use code 05); any identifiable costs of products or allocable value of prison labor used by other agencies of same government (report at function involved); hospitals for criminally insane operated by mental health or hospital agency (report at Own Hospital, code 36).
REFERENCES: - To be added later -
OTHER NOTES:    1) This function applies solely to Federal and state government expenditures; report any related local expenditures and all employment data at Other Corrections, code 05. (2) Include only facilities operated by the government concerned. (3) Previous definitions said to exclude jails holding persons awaiting trial or serving short-term sentences and to report them as a police protection activity. The definition stated here is not a revision but recognition that those very types of facilities are the primary function of local jails and have always been classified as a correctional activity. (4) Refer to dependent agency checklists for state government institutions included in this function.
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E04 Current Operations Y YN N NN
I04 Assistance and Subsidies Y NN N NN
F04 Construction Y YN N NN
G04 Land & Existing Structures Y YN N NN
K04 Equipment Y YN N NN
* Shows whether data are collected (Y) or not (N) for that type.

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