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:   94 NAME:    Public Mass Transit Systems
SECTOR:    General APPLIES TO:    Finance |X|    Employment |X|
PUBLICATION CATEGORIES:    Utilities
DEFINITION:    Operation, maintenance, and construction of public mass transit systems, including subways, surface rails, and buses.
EXAMPLES:   Rapid transit; subways, surface rail, and street railroad systems; commuter rail lines; trolleys and light rail; related stations, tracks, depots, and railyards; acquisition of right-of-ways; transit police employed directly by utility; subsidies to public mass transit systems (but not private ones); buses.
EXCLUSIONS:   Systems solely to transport students (report at Elementary and Secondary Education, code 12); ferries (if free, report at Regular Highways, code 44, else report at Toll Highways, code 45); systems exclusively for handicapped or senior citizens (report at Other Public Welfare, code 79); subsidies for private mass transit systems (report at Transit Subsidies, code E47); contributions to own system (use exhibit code Z61); systems owned but operated under private contract without financial oversight (report at Miscellaneous Commercial Activities, code 03); depreciation of assets; activities not directly related to utility operation, such as administration of utility debt (report at Financial Administration, code 23) and payments-in-lieu-of-taxes; benefits paid to utility employees by employee retirement systems (use code X11).
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 subsidies to public transit systems (previously reported at code 47). 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
E94 Current Operations N YY Y YY
I94 Assistance and Subsidies N YY Y YY
F94 Construction N YY Y YY
G94 Land & Existing Structures N YY Y YY
K94 Equipment N YY Y NN
 
    INTERGOVERNMENTAL, TO:  
L94 State N NN Y YY
M94 Locals, NEC N YY Y YY
N94 General Purpose Locals N YN N NN
R94 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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