U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
DESCRIPTIONS OF FUNCTIONAL CATEGORIES
 
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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 StateD.C. Large City-County Other LocalSpecial District
E26 Current Operations Y YN N NN
F26 Construction Y YN N NN
G26 Land & Existing Structures Y YN N NN
K26 Equipment Y YN N NN
 
* Shows whether data are collected (Y) or not (N) for that type.

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