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:   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 StateD.C. Large City-County Other LocalSpecial District
E89 Current Operations Y YY Y YY
J89 Assistance and Subsidies Y NN N NN
F89 Construction Y YY Y YY
G89 Land & Existing Structures Y YY Y YY
K89 Equipment Y YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L89 State Y NN Y YY
M89 Locals, NEC Y YY Y YY
N89 General Purpose Locals N YN N NN
R89 Special Districts N YN N NN
S89 Federal Government N YY Y NN
 
EMPLOYMENT DATA Y YY Y YY
 
* Shows whether data are collected (Y) or not (N) for that type.

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