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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:   93 NAME:    Gas Supply
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Utilities
DEFINITION:    Operation, maintenance, and construction of public natural gas supply systems, including production, acquisition, and distribution of gas to general public or to other public or private utilities, for residential, commercial, and industrial use.
EXAMPLES:   Public gas works; liquefaction equipment; pumping stations; gas mains; service lines and meters; purchase of natural gas for resale.
EXCLUSIONS:   Contributions to parent government; purchase of gas for other than resale and provision of gas to parent government, such as for incinerators (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 gas 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; however, no state gas supply systems existed until 1987. (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 (examples being rare for gas supply systems). 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
E93 Current Operations N YY Y YY
I93 Assistance and Subsidies N YY Y YY
F93 Construction N YY Y YY
G93 Land & Existing Structures N YY Y YY
K93 Equipment N YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L93 State N NN Y YY
M93 Locals, NEC N YY Y YY
N93 General Purpose Locals N YN N NN
R93 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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