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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:   18 NAME:    Other Higher Education
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Education Services; Education; Institutions of Higher Education
DEFINITION:    Degree-granting institutions (associate, bachelor, master, or doctorate) operated by state or local governments which provide academic training beyond the high school (grade 12) level, other than for state-operated auxiliary enterprises.
EXAMPLES:   Junior colleges; community colleges; universities; law schools; medical and nursing schools; agricultural colleges; land grant institutions; engineering schools; and other institutions granting postsecondary degrees. Includes all related activities for instruction, research, public service (except agricultural extension services), academic support, libraries, student services (other than state self-supporting enterprises), administration, and plant maintenance.
EXCLUSIONS:   Dormitories, bookstores, cafeterias, and other commercial-type services of state institutions (report at Auxiliary Enterprises, code 16); training academies or programs which do not confer college-level degrees (e.g., police academies); state vocational-technical schools which award certificates equal to less than 2-years of college (report at Other Education, code 21); hospitals for general public operated by universities (report at Own Hospitals, code 36); agricultural experiment stations, farms, and extension services (report at Natural Resources, codes 54/59); state scholarships and fellowships awarded to students (report at Educational Assistance and Subsidies, code 19); state aid to or in support of private colleges (use code 19); state administration of school building authorities (use code 21); Federal military academies such as West Point (report at National Defense and International Relations, code 06).
REFERENCES: - To be added later -
OTHER NOTES:   (1) Finance data for both codes 16 and 18 are obtained largely through the Integrated Postsecondary Education Data Survey (IPEDS) conducted by the US Department of Education in agreement with the Census Bureau. (2) Report employment data for the instructional staff only of university hospitals and agricultural experiment stations here. (3) Refer to dependent agency checklists for state and large city and county government institutions included in function codes 16 and 18.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E18 Current Operations N YY Y YN
F18 Construction N YY Y YN
G18 Land & Existing Structures N YY Y YN
K18 Equipment N Y Y Y NN
 
   INTERGOVERNMENTAL, TO:  
L18 State N N N Y YN
M18 Locals, NEC N Y Y Y YN
N18 General Purpose Locals N YN N NN
Q18 School Districts N YN N NN
R18 Special Districts N YN N NN
 
EMPLOYMENT DATA N YY Y YN
 
* 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