Classification Manual Function 89

FUNCTION CODE: 89

NAME: Other and Unallocable

SECTOR: General

APPLIES TO: Finance |X| Employment |X|

PUBLICATION CATEGORIES: General Government, NEC

DEFINITION: Activities which are not applicable to other general functions, multifunctional, or unallocable by specific function.

EXAMPLES: TO THE EXTENT NOT ALLOCABLE TO OTHER FUNCTIONS: State-local military activities (militia, National Guard, armories, civil defense, etc.); lump-sum contributions for employee benefits (retirement, unemployment and workers' compensation, health and life insurances, etc.) other than transfers to own insurance trusts; premiums for government-wide fire, auto, liability, and other such insurances; judgements and compensation for injury to persons or property; central service agencies (e.g., public works, motor pools, communications) other than financial administration and government-wide executive services; administration of multi-functional agencies; purchase of computer equipment for government-wide use; economic development; voter registration and elections; job training and employment programs (e.g., JPTA); programs for senior citizens not based on need; crime victim compensation; recorded losses on sale of investments (except insurance trusts); refund of receipts reported as revenue in prior fiscal years (other than taxes); activities for which a specific function is not applicable to that type of government (e.g., expenditure for state parking facilities or local veterans offices and employment for protective inspection and regulation, NEC).

EXCLUSIONS: State aid payments unrestricted in use or purpose (report at General Local Government Support, code 30); refund of taxes reported as revenue in prior fiscal years (deduct from this year's tax revenue); lump-sum contributions for employee benefits to insurance trusts administered by same government (interfund transfers); comprehensive planning and zoning (report at Central Staff Services, code 29).

REFERENCES: - To be added later -

OTHER NOTES: In publications, "Other and Unallocable" will vary in meaning depending on the level of functional detail in table.

DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*

	General Purpose Governments
EXPENDITURES, DIRECT:	Federal	State	D.C.	Large City-County	Other Local	Special District
E89 Current Operations	Y	Y	Y	Y	Y	Y
J89 Assistance and Subsidies	Y	N	N	N	N	N
F89 Construction	Y	Y	Y	Y	Y	Y
G89 Land & Existing Structures	Y	Y	Y	Y	Y	Y
K89 Equipment	Y	Y	Y	Y	N	N

INTERGOVERNMENTAL, TO:
L89 State	Y	N	N	Y	Y	Y
M89 Locals, NEC	Y	Y	Y	Y	Y	Y
N89 General Purpose Locals	N	Y	N	N	N	N
R89 Special Districts	N	Y	N	N	N	N
S89 Federal Government	N	Y	Y	Y	N	N

EMPLOYMENT DATA	Y	Y	Y	Y	Y	Y

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