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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:   30 NAME:    General Local Government Support
SECTOR:    General APPLIES TO:    Finance |X|    Employment | |
PUBLICATION CATEGORIES:    General Government, NEC
DEFINITION:    State government intergovernmental payments to local governments that are unrestricted as to the function or purpose for which they may be spent.
EXAMPLES:   State-collected taxes shared with localities, usually on a formula basis (e.g., taxes on general sales, cigarettes, income, etc.); distribution of profits from alcoholic beverage monopolies; payments-in-lieu-of-taxes; per capita aid; revenue sharing programs; general municipal or county aid unrestricted in its uses (e.g., distributed on basis of population); amounts to reimburse local units for property tax relief, homestead exemptions, and other tax losses; and state redistribution of Federal grazing fees.
EXCLUSIONS:   Aid or grant programs that apply distinctively either to school districts (report at the appropriate Education function, codes 12-21) or to single-purpose special districts--e.g., drainage districts, road districts, etc. (report at function involved); state taxes collected by local governments and retained as a fee or for other purposes (treat as tax revenue of local government).
REFERENCES: - To be added later -
OTHER NOTES:    (1) This function applies solely to state intergovernmental expenditures; report any related direct costs and all employment data for the administration of these programs according to the function of the distributing agency. (2) Report any comparable Federal or local intergovernmental expenditure data at Other and Unallocable, code 89.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES: Federal State D.C. Large City-County Other Local Special District
    INTERGOVERNMENTAL, TO:  
M30 Locals, NEC N YN N NN
N30 General Purpose Locals N YN N NN
R30 Special Districts N YN N NN
 
* Shows whether data are collected (Y) or not (N) for that type.

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