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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:   24 NAME:    Fire Protection
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Public Safety
DEFINITION:    Prevention, avoidance, and suppression of fires and provision of ambulance, medical, rescue, or auxiliary services provided by fire protection agencies.
EXAMPLES:   Regular fire departments; financial, technical, and operational support of volunteer fire forces; fire hydrant charges; rescue squads; fire inspection, investigation, and regulation; fire marshals; fire prevention education; fire suppression training; auxiliary services; fire stations, buildings, and other facilities used exclusively for fire protection purposes; and these activities IF handled by a fire department: ambulances, emergency medical technicians (EMTs), paramedic squads, and arson investigation. Also include any identifiable amounts for services rendered by other agencies of the same government for fire protection or suppression, such as provision of water by water supply utility.
EXCLUSIONS:   Forest-fire protection and suppression (report Federal and state expenditure at Forestry, code 56, and local amounts at Other Natural Resources, code 59); ambulances, emergency medical technicians, and paramedic squads handled by non-fire departments (report at Health, code 32).
REFERENCES: - To be added later -
 
OTHER NOTES:    (1) Effective with 1988 data, the treatment of ambulance and emergency medical services was clarified to include it here only if handled by a fire protection agency. (2) This function applies solely to local governments; report any related Federal and state government data at Other and Unallocable, code 89, except forest fire protection and suppression as described under the Exclusions section. (3) For employment, treat volunteer fire fighters remunerated on a "per fire" or other such basis as part-time employees.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E24 Current Operations N NY Y YY
F24 Construction N NY Y YY
G24 Land & Existing Structures N NY Y YY
K24 Equipment N NY Y NN
 
    INTERGOVERNMENTAL, TO:  
L24 State N NN Y YY
M24 Locals, NEC N NY Y YY
 
EMPLOYMENT DATA N NY Y YY
 
* Shows whether data are collected (Y) or not (N) for that type.

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