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:   45 NAME:    Toll Highways
SECTOR:    General APPLIES TO:    Finance |X|    Employment | |
PUBLICATION CATEGORIES:    Transportation; Highways
DEFINITION:    Maintenance, operation, repair, and construction of highways, roads, bridges, ferries, and tunnels operated on a fee or toll basis.
EXAMPLES:   Turnpikes, toll roads, toll bridges, toll ferries (including docks and related terminals), toll tunnels, and all related activities and facilities such as snow and ice removal, highway police and fire protection units IF administered by the toll authority, lighting and light fixtures, design and engineering, garages and administrative buildings of toll authorities, operation of toll booths, drawspans, rest stops, and service areas by the toll authority itself.
EXCLUSIONS:   Debt service on toll facility debt (report interest payments at code I89 and repayment of principal at appropriate debt retirement code, 3-X); intergovernmental aid for toll facilities, including state aid for debt service on local highway debt (report at Regular Highways, code 44); police and fire protection services not provided by toll authority itself (report at Police Protection, code 62, or Fire Protection, code 24); free ferries (use code 44).
REFERENCES: - To be added later -
OTHER NOTES:    (1) This function includes direct expenditures only--report any intergovernmental outlays at Regular Highways, code 44. (2) Report expenditures without deducting any related tolls or charges. (3) For leased facilities include government's expenditures and exclude those of the lessees'. (4) Report any related special district expenditures and all employment data at Regular Highways, code 44.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E45 Current Operations N YY Y YN
F45 Construction N YY Y YN
G45 Land & Existing Structures N YY Y YN
K45 Equipment N YY Y NN
 
* Shows whether data are collected (Y) or not (N) for that type.

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