Skip Main Navigation Skip To Navigation Content

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

FUNCTION CODE:   19 NAME:    Assistance and Subsidies (Education)
SECTOR:    General APPLIES TO:    Finance |X|    Employment | |
PUBLICATION CATEGORIES:    Education Services; Education
DEFINITION:    State government direct cash payments to individuals for tuition, scholarships, and other financial aid to meet educational expenses (other than loans), whether based on academic merit, financial need, athletic ability, or educational disadvantage; and direct cash subsidies to private schools and colleges.
EXAMPLES:   Scholarships (including those for specific areas of study, such as medicine or dentistry); fellowships; tuition or fee aid, credits, waivers, remissions, etc.; payments under Federal aid programs, such as State Student Incentive Grants (SSIG), and Supplemental Educational Opportunity Grants (SEOG); outright grants; trainee stipends; student prizes; state veterans educational opportunity grants; financial aid to private or parochial schools and colleges.
EXCLUSIONS:   Pell Grants passed through state institutions (treat as direct Federal aid to student--i.e., as an agency transaction); student loan programs; college work-study awards or other payments under programs where recipient must provide services to the educational institution, such as teaching undergraduate students (report at Other Higher Education, code 18); Federal Government education benefits to veterans, former military personnel, or eligible dependents (report at Veterans' Education Benefits, code 20).
REFERENCES: - To be added later -
OTHER NOTES:   (1) This function applies solely to state governments; report any Federal cash assistance payments at either Veterans' Education Benefits, code I20, or Other Education, code I21, and any related local cash assistance payments at Other Higher Education, code E18. (2) Data on direct cash payments made by institutions themselves are collected through the Integrated Postsecondary Education Data Survey (IPEDS); data on direct cash payments made by other agencies (e.g., state scholarship commissions or boards of higher education) are obtained from other sources. (3) Report any employment data related to these payments at code 21.
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E19 Assistance and Subsidies 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