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

FUNCTION CODE:   16 NAME:    Higher Education Auxiliary Enterprises
SECTOR:    General APPLIES TO:    Finance |X|    Employment | |
PUBLICATION CATEGORIES:    Education Services; Education; Institutions of Higher Education
DEFINITION:    Activities and facilities connected with a state institution of higher education providing supplementary services to students, faculty or staff, and which are self-supported (wholly or largely through charges for services) and operated on a commercial basis.
EXAMPLES:   Dormitories; cafeterias; bookstores; athletic facilities, contests, or events; student activities; lunch rooms; student health services; college unions; college stores, barber shops, and the like.
EXCLUSIONS:   Hospitals operated by medical schools (report at Own Hospitals, code 36); agricultural extension services (report at Other Agriculture, code 54).
REFERENCES: - To be added later -
OTHER NOTES:   (1) Report expenditures on a gross basis without deduction for related revenue from charges. (2) Report any employment data related to these activities at Other Higher Education, code 18. (3) This function applies solely to state governments; report auxiliary enterprises associated with local institutions of higher education at code 18. (4) Refer to dependent agency checklists for state government institutions included in function codes 16 and 18.
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E16 Current Operations N YN N NN
F16 Construction N YN N NN
G16 Land & Existing Structures N YN N NN
K16 Equipment N 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