Classification Manual Function 68

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: 68

NAME: Other Cash Assistance Programs

SECTOR: General

APPLIES TO: Finance |X| Employment | |

PUBLICATION CATEGORIES: Social Services and Income Maintenance; Public Welfare; Cash Assistance Payments

DEFINITION: Cash payments made directly to individuals contingent upon their need, other than those under Federal categorical assistance programs.

EXAMPLES: Poor relief; general relief; home relief; emergency relief; general assistance; refugee assistance; medical assistance, housing expense relief, energy assistance (e.g., Federal Low Income Home Energy Assistance Program, or LIHEAP), emergency assistance, etc. paid directly to individuals and not to vendors; other direct assistance to needy persons not covered by or eligible for Federal categorical assistance; payments to other governments in support of, or as reimbursement for costs of, these types of assistance programs.

EXCLUSIONS: Administration of such programs (report at Other Public Welfare, code 79); cash payments made under Federal categorical assistance programs (use code E67); payments made to vendors rather than the individuals benefited (report at Vendor Payments, codes E74 / E75); bonus payments to veterans as a class and not contingent on their need (report at Veterans' Bonuses, code E84); noncash or in-kind contributions--e.g., milk, cheese, clothing, etc. (report purchases of such items at function of contributing agency).

REFERENCES: - To be added later -

OTHER NOTES: Report any employment data related to these payments at Other Public Welfare, code 79.

DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*

	General Purpose Governments
EXPENDITURES, DIRECT:	Federal	State	D.C.	Large City-County	Other Local	Special District
E68 Assistance and Subsidies	N	Y	Y	Y	Y	N

INTERGOVERNMENTAL, TO:
M68 Locals, NEC	N	Y	Y	Y	Y	N
N68 General Purpose Locals	N	Y	N	N	N	N

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