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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:   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 StateD.C. Large City-County Other LocalSpecial District
E23 Current Operations Y YY Y YN
I23 Assistance and Subsidies Y NN N NN
F23 Construction Y YY Y YN
G23 Land & Existing Structures Y YY Y YN
K23 Equipment Y YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L23 State Y NN Y YN
M23 Locals, NEC Y YY Y YN
N23 General Purpose Locals N YN N NN
 
EMPLOYMENT DATA Y YY Y YN
 
* Shows whether data are collected (Y) or not (N) for that type.

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