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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:   25 NAME:    Judicial and Legal
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Governmental Administration
DEFINITION:    Courts (criminal and civil) and activities associated with courts, legal services, and legal counseling of indigent or other needy persons.
EXAMPLES:   Criminal and civil courts of limited and general jurisdiction; appellate courts; juries, court reporters, witness fees, and law libraries; medical and social service activities of courts (except probation); court activities of sheriff offices (bailiffs or "civil" functions); registers of wills and other probate activities; legal departments, general counsels, solicitors, prosecuting and district attorneys; attorneys providing government-wide services; public defenders; payments for court-appointed lawyers; indigent defense; and contributions to legal aid societies.
EXCLUSIONS:   Probation (report at Other Corrections, code 05); judgments and claims and crime victim compensation or reparation (report at Other and Unallocable, code 89); boards of appeal for zoning, tax assessment, workers' compensation, or other nonjudicial areas adjudication related strictly to administrative rule-making; "judges" which are administrative or executive positions (report at Central Staff Services, code 29).
REFERENCES: - To be added later -
OTHER NOTES:    (1) Effective with 1982 data, this category was expanded (a) from court activities only to also encompass legal services and public defense, formerly classed under Central Staff Services, code 29, and Other Public Welfare, code 79, respectively, and (b) to cover all general purpose governments instead of states and large cities and counties. (2) Exclude from employment data private attorneys on retainer and court-appointed private counsel.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E25 Current Operations Y YY Y YN
I25 Assistance and Subsidies Y NN N NN
F25 Construction Y YY Y YN
G25 Land & Existing Structures Y YY Y YN
K25 Equipment Y YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L25 State Y NN Y YN
M25 Locals, NEC Y YY Y YN
N25 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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