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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:   77 NAME:    Welfare Institutions
SECTOR:    General APPLIES TO:    Finance |X|    Employment | |
PUBLICATION CATEGORIES:    Social Services and Income Maintenance; Public Welfare
DEFINITION:    Provision, construction, and maintenance of nursing homes and welfare institutions owned and operated by a government for the benefit of veterans or needy persons (contingent upon their financial or medical need).
EXAMPLES:   Public nursing homes; veterans' homes; soldiers' homes; orphanages; homes for the elderly or aged; indigent care institutions (non-hospitals).
EXCLUSIONS:   Hospitals and institutions for the handicapped, crippled, developmentally-disabled, veterans, etc. (report at Own Hospitals, codes 36 / 37); institutions for the blind, deaf, or other impairments primarily for education or training (report at Other Education, code 21); provision of care of needy persons in private institutions or homes (report at Other Public Welfare, code 79); support of privately-operated welfare facilities (use code 79); nursing homes directly associated with a public hospital (use code 36); distinctive educational services limited to needy persons--e.g., education of orphans in schools (report at appropriate Education function, codes 12-21).
REFERENCES: - To be added later -
 
OTHER NOTES:   (1) Effective with 1988 data, the classification of nursing homes was clarified: henceforth, they were classed as a public welfare function (unless directly associated with a public hospital). Previously, they may have been reported at Health, Hospitals, or Public Welfare. (2) This function includes direct expenditures only--report any intergovernmental outlays at code 79. (3) Report any employment data related to these activities at Other Public Welfare, code 79. (4) Refer to dependent agency checklists for state and large city and county government institutions included in this function.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E77 Current Operations N YY Y YN
F77 Construction N YY Y YN
G77 Land & Existing Structures N YY Y YN
K77 Equipment N YY Y NN
 
* Shows whether data are collected (Y) or not (N) for that type.

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