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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:   47 NAME:    Private Transit Subsidies
SECTOR:    General APPLIES TO:    Finance |X|    Employment | |
PUBLICATION CATEGORIES:    Transportation
DEFINITION:    Payments in support of privately-owned and operated transit utility operations, including railroads.
EXAMPLES:   Payments or subsidies to private bus companies, railways, light rail, or other private passenger transportation systems for construction, purchase of equipment, and operations; subsidies to railroads for continued service to rural or outlying areas.
EXCLUSIONS:   Payments in support of highway-related activities (report at Regular Highways, code 44); subsidies to transit utilities operated by other governments (report at Transit Systems, code 94); payments to private firms to provide transportation for government employees--e.g., shuttle bus service between public buildings (report at function of paying agency or at Other and Unallocable, code 89); payments to private firms for transporting pupils (report at Elementary and Secondary Education, code 12); subsidies or contributions to own transit system (use exhibit-only code Z61).
REFERENCES: - To be added later -
OTHER NOTES:    (1) Effective with 1988 data, payments to other governments for support of their transit operations are classified at Transit Systems, code 94, rather than here. Created as an aid to users, these intergovernmental expenditures codes for transit utilities will continue to be reported as general government activities in Census Bureau publications. (2) No employment data are associated with this function. (3) Report Federal Government mass transit grants at Other and Unallocable, code 89. (4) This function was added to the classification manual beginning with fiscal year 1976-77 data.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E47 Current Operations N YY Y YY
 
EXHIBIT-ONLY CODE:  
Z61 Contribution to Own Transit System N YN Y YN
 
* Shows whether data are collected (Y) or not (N) for that type.

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