Classification Manual Function 23

FUNCTION CODE: 23

NAME: Financial Administration

SECTOR: General

APPLIES TO: Finance |X| Employment |X|

PUBLICATION CATEGORIES: Governmental Administration

DEFINITION: Officials and central staff agencies concerned with tax assessment and collection, accounting, auditing, budgeting, purchasing, custody of funds, and other finance activities.

EXAMPLES: Auditor, comptroller, treasurer, office of the finance director, and other central accounting, budgeting, and purchasing offices; tax administration, assessment, billing, and collection; custody and disbursement of funds; revenue collection activities like tax sales, tax litigation, and charges of depositories; state supervision of local finances; management of debt and of investments (including that of own utilities); cost of insurance for issuing debt; administration of employee-retirement, workers' compensation, and state other insurance trust funds; lottery administrative costs (equal to amount coded Z53); licensing and tax collection activities of motor vehicle departments; distinctive tax collection activities of regulatory agencies; central data processing centers; and other finance activities not recorded elsewhere. For Federal Government also includes Federal Reserve System and Bureau of Engraving and Printing and U.S. Mint (Department of the Treasury).

EXCLUSIONS: Internal financial management activities of functional agencies (report at function of agency involved); administration of unemployment compensation systems and of Federal Social Security and Railroad Retirement Trust Funds (report at Social Insurance Administration, code 22); benefits paid from employee retirement, workers' compensation, and state other insurance trusts (report at appropriate insurance trust code); activities of motor vehicle departments other than licensing (report at Protective Inspection and Regulation, NEC, code 66); installation and maintenance of local government parking meters (report at Parking Facilities, code 60); purchase and maintenance of real property held for investment (report at Other and Unallocable, code 89).

REFERENCES: - To be added later -

DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*

	General Purpose Governments
EXPENDITURES, DIRECT:	Federal	State	D.C.	Large City-County	Other Local	Special District
E23 Current Operations	Y	Y	Y	Y	Y	N
I23 Assistance and Subsidies	Y	N	N	N	N	N
F23 Construction	Y	Y	Y	Y	Y	N
G23 Land & Existing Structures	Y	Y	Y	Y	Y	N
K23 Equipment	Y	Y	Y	Y	N	N

INTERGOVERNMENTAL, TO:
L23 State	Y	N	N	Y	Y	N
M23 Locals, NEC	Y	Y	Y	Y	Y	N
N23 General Purpose Locals	N	Y	N	N	N	N

EMPLOYMENT DATA	Y	Y	Y	Y	Y	N

* Shows whether data are collected (Y) or not (N) for that type.