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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:   21 NAME:    Other Education
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Education Services; Education
DEFINITION:    State government special programs and institutions primarily for training and education (rather than care) of the blind, deaf, or other handicapped; programs for adult, vocational, or special education that operate outside school systems; and educational activities not assignable to other education functions.
EXAMPLES:   State schools for the blind, visually impaired, deaf, or other handicapped; adult education and vocational rehabilitation and education not provided by school systems; technical or vocational-technical schools which award certificates equal to less than two years of college; overall supervision of and general services to local elementary and secondary schools, public or private; administration of state education activities; costs not allocable between elementary-secondary and higher education, such as paying fringe benefit costs of employees of local schools and state colleges; administration of state school building authorities.
EXCLUSIONS:   Institutions for blind, deaf, or other handicapped that are primarily for physical rehabilitation and care (report at Hospitals, code 36/38); direct payments on behalf of local schools, such as for textbooks, purchase of buses, and construction of school buildings (report at Elementary and Secondary Education, code 12); state intergovernmental aid to support local school districts or dependent public school systems (use code 12); administration of state institutions of higher education (report at Other Higher Education, code 18).
REFERENCES: - To be added later -
OTHER NOTES:    (1) This function applies only to Federal and state governments and to special district government employment. For the Federal Government, it represents all education expenditures except veterans' benefits (code 20). (2) Report any related local data at either code 12 or 18. (3) Refer to dependent agency checklists for state government institutions included in this function.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E21 Current Operations Y YN N NN
I21 Assistance and Subsidies Y NN N NN
F21 Construction Y YN N NN
G21 Land & Existing Structures Y YN N NN
K21 Equipment Y YN N NN
 
    INTERGOVERNMENTAL, TO:  
L21 State Y NN N NN
M21 Locals, NEC Y YY N NN
N21 General Purpose Locals N YN N NN
 
EMPLOYMENT DATA Y YN N NY
 
* 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