Classification Manual Function 26

U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
DESCRIPTIONS OF FUNCTIONAL CATEGORIES

Main

Classification Manual

Revenue

Expenditure

FUNCTION CODE: 26

NAME: Legislative

SECTOR: General

APPLIES TO: Finance |X| Employment | |

PUBLICATION CATEGORIES: Governmental Administration

DEFINITION: Legislative bodies and related activities involved in the making, enacting, and repeal of laws.

EXAMPLES: U.S. Congress; state legislatures; research and investigative agencies and committees directly responsible to the legislature.

EXCLUSIONS: Major agencies within the legislative branch operating autonomously and having a specific function (e.g., report U.S. Library of Congress at Libraries, code 52, and the U.S. General Accounting Office (GAO) at Financial Administrative, code 23).

REFERENCES: - To be added later -

OTHER NOTES: (1) This function applies solely to Federal and state government expenditures; report any related local expenditure and all employment data at Central Staff Services, code 29. (2) This function includes direct expenditures only--report any intergovernmental outlays at code 29.

DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*

	General Purpose Governments
EXPENDITURES, DIRECT:	Federal	State	D.C.	Large City-County	Other Local	Special District
E26 Current Operations	Y	Y	N	N	N	N
F26 Construction	Y	Y	N	N	N	N
G26 Land & Existing Structures	Y	Y	N	N	N	N
K26 Equipment	Y	Y	N	N	N	N

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