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:   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 StateD.C. Large City-County Other LocalSpecial District
E52 Current Operations Y YY Y YY
I52 Assistance and Subsidies Y NN N NN
F52 Construction Y YY Y YY
G52 Land & Existing Structures Y YY Y YY
K52 Equipment Y YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L52 State Y NN Y YY
M52 Locals, NEC Y YY Y YY
N52 General Purpose Locals N YN N NN
R52 Special Districts N YN N NN
 
EMPLOYMENT DATA Y N(1)Y Y YY
 
* Shows whether data are collected (Y) or not (N) for that type.

(1) Except State of Hawaii

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