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:   61 NAME:    Parks and Recreation
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Environment and Housing
DEFINITION:    Provision and support of recreational and cultural-scientific facilities maintained for the benefit of residents and visitors.
EXAMPLES:   Golf courses, playgrounds, tennis courts, public beaches, swimming pools, play fields, parks, camping areas, recreational piers and marinas, etc., including support of private facilities; galleries, museums, zoos, and botanical gardens; auditoriums, stadiums, recreational centers, convention centers, and exhibition halls; community music, drama, and celebrations including public support of cultural activities. For Federal Government also includes Smithsonian Institution and National Foundation on the Arts and the Humanities.
EXCLUSIONS:   Recreational and cultural-scientific activities and facilities operated as part of school systems (report at Education, codes 12/18); marinas operated for commerce rather than recreation (report at Water Transport and Terminals, code 87).
REFERENCES: - To be added later -
 
OTHER NOTES:   (1) Prior to 1977 data, this function applied solely to local governments. Effective with 1977 data, it was extended to cover both Federal and state governments, whose activities were reported previously at Forestry [and Parks], code 56.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E61 Current Operations Y YY Y YY
I61 Assistance and Subsidies Y NN N NN
F61 Construction Y YY Y YY
G61 Land & Existing Structures Y YY Y YY
K61 Equipment Y YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L61 State Y NN Y YY
M61 Locals, NEC Y YY Y YY
N61 General Purpose Locals N YN N NN
R61 Special Districts N YN N NN
 
EMPLOYMENT DATA Y YY Y YY
 
* Shows whether data are collected (Y) or not (N) for that type.

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