Classification Manual - Census.gov

Bureau of the census Government Finance and Employment Classification Manual Covering the activities of the Federal, state, and local governments. Effective with the fiscal year 2005 finance and 2006 employment surveys. October 2006 PREFACE This is the 2006 edition of the U. S. census Bureau s Government Finance and Employment Classification Manual . It contains the statistical Classification categories and definitions that are applicable to the census Bureau s statistical programs covering government finances and public employment. These include the census of governments, as well as other annual and quarterly surveys of government finance and employment. These statistical programs are conducted by the census Bureau s Governments Division. The census of governments is one component of the nation s economic census and is required by the United States Codes, Title 13, Section 161.

This edition of the Classification Manual reflects revisions to classification categories that were the result of two major initiatives. First, the Governments Division revised several major concepts and categories about public employee retirement systems, effective with the 2002 Census of Governments. These

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