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:   91 NAME:    Water Supply
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Utilities
DEFINITION:    Operation, maintenance, and construction of public water supply systems, including production, acquisition, and distribution of water to general public or to other public or private utilities, for residential, commercial, and industrial use.
EXAMPLES:   Dams and reservoirs expressly for water supply; purification and filtration plants; pumping stations; aqueducts and transmission systems; water storage tanks; purchase of water for resale; distribution lines and meters.
EXCLUSIONS:   Contributions to parent government; purchase of water for other than resale and provision of water to parent government (report, where identifiable, at function involved); facilities owned but leased to other governments or persons without financial oversight (report at Miscellaneous Commercial Activities, code 03); depreciation of assets; activities not directly related to utility operations, such as administration of utility debt or investments (report at Financial Administration, code 23) and payments-in-lieu-of-taxes; benefits paid to utility employees by employee retirement systems (use code X11); acquisition and distribution of water for irrigation (report at Other Natural Resources, code 59).
REFERENCES: - To be added later -
 
OTHER NOTES:   (1) Relates only to systems owned and operated by a government or managed by private contractor when government maintains day-to-day financial oversight (e.g., by directly paying utility employees). (2) Prior to 1977 data, this function applied only to local governments. Effective with 1977 data, it was extended to cover state governments, whose activities were reported previously at code 03. (3) For combined water-sewer systems, include segregable amounts related to water supply here (report Sewerage activities at code 80). (4) Intergovernmental expenditure codes were added, effective with 1988 data, for users who seek to identify certain utility transactions already classed as general intergovernmental expenditure, such as state grants for local purification plants. In publications, however, these amounts will continue to be treated as general expenditures despite their utility suffix; utility expenditures will continue to exclude them and to represent direct outlays only.
 
DETAILED CODE LIST WITH COVERAGE OF DATA COLLECTION*
 
  General Purpose Governments
EXPENDITURES, DIRECT: Federal StateD.C. Large City-County Other LocalSpecial District
E91 Current Operations N YY Y YY
I91 Assistance and Subsidies N YY Y YY
F91 Construction N YY Y YY
G91 Land & Existing Structures N YY Y YY
K91 Equipment N YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L91 State N NN Y YY
M91 Locals, NEC N YY Y YY
N91 General Purpose Locals N YN N NN
R91 Special Districts N YN N NN
 
EMPLOYMENT DATA N YY Y YY
 
* Shows whether data are collected (Y) or not (N) for that type.

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