Classification Manual Function 52

U.S. Department of Commerce

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
DESCRIPTIONS OF FUNCTIONAL CATEGORIES

Main

Classification Manual

Revenue

Expenditure

FUNCTION CODE: 52

NAME: Libraries

SECTOR: General

APPLIES TO: Finance |X| Employment |X|

PUBLICATION CATEGORIES: Education Services

DEFINITION: Establishment and provision of libraries for use by the general public and the technical and financial support of privately-operated libraries.

EXAMPLES: Public libraries, community libraries, consolidated libraries, regional libraries, and their variously-named equivalents; library extension services including bookmobiles; public library (special) districts; U.S. Library of Congress (including Copyright Office); state library commissions and boards; aid for the construction or operation of other libraries, governmental or private; programs to promote, develop, and coordinate library services and facilities.

EXCLUSIONS: Law libraries (report at Judicial and Legal, code 25); libraries operated by school systems--elementary, secondary, or higher education--primarily for the benefit of students and teachers (report at Education, codes 12/18); specialized libraries which do not serve the general public, such as a medical library of a university hospital (report at function involved).

REFERENCES: - To be added later -

DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*

	General Purpose Governments
EXPENDITURES, DIRECT:	Federal	State	D.C.	Large City-County	Other Local	Special District
E52 Current Operations	Y	Y	Y	Y	Y	Y
I52 Assistance and Subsidies	Y	N	N	N	N	N
F52 Construction	Y	Y	Y	Y	Y	Y
G52 Land & Existing Structures	Y	Y	Y	Y	Y	Y
K52 Equipment	Y	Y	Y	Y	N	N

INTERGOVERNMENTAL, TO:
L52 State	Y	N	N	Y	Y	Y
M52 Locals, NEC	Y	Y	Y	Y	Y	Y
N52 General Purpose Locals	N	Y	N	N	N	N
R52 Special Districts	N	Y	N	N	N	N

EMPLOYMENT DATA	Y	N(1)	Y	Y	Y	Y

* Shows whether data are collected (Y) or not (N) for that type.

(1) Except State of Hawaii