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Federal, State, and Local Governments
Government Finance and Employment Classification Manual

FUNCTION CODE:   44 NAME:    Regular Highways
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Transportation; Highways
DEFINITION:    Maintenance, operation, repair, and construction of nontoll highways, streets, roads, alleys, sidewalks, bridges, tunnels, ferry boats, viaducts, and related structures.
EXAMPLES:   Snow and ice removal and application of salt and sand (including that by sanitation or street cleaning agencies, if identifiable); street or highway lighting and related fixtures; traffic signals; highway and traffic design, planning, and engineering IF handled by public works or highways agency; highway safety; nontoll ferries; operation of drawspans; garages, administrative buildings, and other facilities of highway agencies; construction and maintenance of such highway-related items as curbs, gutters, crosswalks, grade separations, trestles, railroad crossings, and storm drains that are integral to highway projects; value of prison labor provided by corrections agencies; intergovernmental payments for highways (toll or free), including state aid for debt service on local highway debt.
EXCLUSIONS:   Patrol or policing of streets and highways and traffic control activities of police or public safety agencies (report at Police Protection, code 62); street cleaning activities (report at Solid Waste Management, code 81); local public parking facilities or meters (report at Parking Facilities, code 60); operation of water transport and terminal facilities (use code 87); roads and walkways within parks and maintained by a park agency (report at Parks and Recreation, code 61); drainage unrelated to highway projects (report at Other Natural Resources, code 59).
REFERENCES: - To be added later -
OTHER NOTES:    (1) Report cost of street lighting furnished by an electric utility operated by same government here and deduct an equal amount from Electric Power utility, code E92. (2) Effective with 1988 data, the treatment of traffic engineering was clarified to include it here unless expressly handled by a police agency. (3) Report employment data for toll highways here.
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E44 Current Operations Y YY Y YY
I44 Assistance and Subsidies Y NN N NN
F44 Construction Y YY Y YY
G44 Land & Existing Structures Y YY Y YY
K44 Equipment Y YY Y NN
L44 State Y NN Y YY
M44 Locals, NEC Y YY Y YY
N44 General Purpose Locals N YN N NN
R44 Special Districts N YN N NN
* Shows whether data are collected (Y) or not (N) for that type.