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Federal, State, and Local Governments
Government Finance and Employment Classification Manual
DESCRIPTIONS OF FUNCTIONAL CATEGORIES
 
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FUNCTION CODE:   12 NAME:    Elementary and Secondary Education
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Education Services; Education
DEFINITION:    Operation, maintenance, and construction of public schools and facilities for elementary and secondary education (kindergarten through high school), vocational-technical education, and other educational institutions except those for higher education, whether operated by independent governments (school districts) or as integral agencies of state, county, municipal, or township governments; and financial support of public elementary and secondary schools.
EXAMPLES:   Instructional, support, and auxiliary services operated through school systems (school lunch, student activities, community services, pupil transportation, health services, guidance counseling, and the like); administration and supervision of school systems; special education, classes for the handicapped, and vocational education provided through school systems; libraries operated by public schools; and plant maintenance and operation. For state governments, includes payments in support of local school systems as well as direct expenditures on their behalf (e.g., for construction of school buildings, purchase of textbooks and other instructional materials, acquisition and operation of school buses, and other local school activities).
EXCLUSIONS:   Institutions of higher education (use codes 16 and 18); schools for the blind, deaf, or handicapped (if primarily for training and education, report at Other Education, code 21; if primarily for physical rehabilitation and care, report at Hospitals, codes 36/38); state aid to private schools (report at Educational Assistance and Subsidies, code 19); state adult, vocational, and special education programs operated outside school systems (use code 21). For state governments also exclude administrative expenses of school building agencies and supervision of local public and private elementary-secondary education (use code 21).
REFERENCES: - To be added later -
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E12 Current Operations N YY Y YY
F12 Construction N YY Y YY
G12 Land & Existing Structures N YY Y YY
K12 Equipment N YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L12 State N NN Y YN
M12 Locals, NEC N YY Y YY
N12 General Purpose Locals N YN N NN
Q12 School Districts N YN N NN
R12 Special Districts N YN N NN
 
EMPLOYMENT DATA N YY Y YY
 
* Shows whether data are collected (Y) or not (N) for that type.

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