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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:   92 NAME:    Electric Power
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Utilities
DEFINITION:    Operation, maintenance, and construction of public electric power systems, including production, acquisition, and distribution of electricity to general public or to other public or private utilities, for residential, commercial, and industrial use.
EXAMPLES:   Generating stations; power plants; transmission lines; switching stations; pollution abatement equipment; purchase of electricity for resale; distribution lines and meters.
EXCLUSIONS:   Contributions to parent government; purchase of electricity for other than resale and provision of electricity to parent government, such as for street lights (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); waste or resource recovery facilities which cogenerate electricity as a by-product (report at Solid Waste Management, code 81).
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) 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 support of joint power projects (a complex topic discussed in Chapters 6 and 8). 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
E92 Current Operations N YY Y YY
I92 Assistance and Subsidies N YY Y YY
F92 Construction N YY Y YY
G92 Land & Existing Structures N YY Y YY
K92 Equipment N YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L92 State N NN Y YY
M92 Locals, NEC N YY Y YY
N92 General Purpose Locals N YN N NN
R92 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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