Classification Manual - Census.gov

1 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.

2 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. The annual and quarterly surveys are authorized by Title 13, Section 182 of the Code. The census Bureau, which conducts the economic census every five years, is an agency of the Department of Commerce. 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 revisions were approved by the Office of Management and Budget, as required. Second, the Governments Division, in conjunction with the Economic Statistical Methods and Programming Division (also a major division of the census Bureau) initiated a redesign of the government finance program in 2004, to be effective with the statistical surveys for survey year 2005.

3 The objective was to ensure that the government finance programs met new statistical standards for census and sample surveys, that were being adopted by the Office of Management and Budget. This initiative led to a significant number of changes in the Classification system. This Classification Manual is produced in limited volume in print (hard copy) format. It is being maintained in its full format on the census Bureau s Internet site. It will be updated regularly, especially the tables pertaining to statistical code applicability, by survey. Users should refer to the Internet site at for information on this and other census Bureau programs, as well a for information on how to contact the Governments Division to obtain other information about the census of governments and related statistical programs.

4 October, 2006 Summarized Table of Contents Introduction Part 1. The Framework of census Bureau Statistics on Governments Chapter 1. The Basic Unit of Reporting The Government Entity Introduction Types of Government Entities Definition of a Government Entity The Parent Government Concept Dependent Agencies Joint Activities of Governments Government Organization The Government Sector The Governments Integrated Directory (GID) Government Organization Reference Codes Tables Chapter 2. Classification System Overview Government Sectors and Types of Statistics Introduction The Four Sectors of Government Activity The Four Types of census Bureau Statistics Special Topics: How census Bureau Statistics on Governments are Developed Part 2.

5 Government Finance Statistics Chapter 3. The Foundation for census Bureau Financial Statistics on Governments Introduction Primary Basis of Government Finance Statistics Fiscal Years as Statistical Reporting Periods Current Dollars Accounting Basis Four Sectors of Government from a Finance Viewpoint Noncash Transactions Intergovernmental Transactions Netting Out Duplicative Intergovernmental Transactions Internal Transfers Agency, Private Trust, Investment, and Other Transactions Miscellaneous Topics Special Topics: Statistical Nature of Data Special Topics: Classification Issues for Washington, DC Joint Financial Activities of Governments Tables Chapter 4. Revenue Introduction Revenue Definition The Four Sectors of Government Revenue Issues General Revenue Liquor Store Revenue Utility Revenue Social Insurance Trust Revenue Exhibit Statistics for Revenue Revenue versus Receipts Explanation of Statistical Codes Used to Identify Revenue Categories Description Pages for Revenue Categories Tables Chapter 5.

6 Expenditure Introduction Expenditure Definition Cross Classification of Expenditure Function, Character, and Object Definitions The Four Sectors of Government Expenditure Issues Measurement Issues for Expenditure Types of Expenditure Statistics Regular, Exhibit, and Derived Functional Categories for Regular Finance Expenditure Statistics Tables Chapter 6. Indebtedness Introduction Concepts and Definitions Measurement Issues for Debt Statistics Statistical Classification Categories for Debt Topical Issues Related to Statistics on Government Debt Tables Chapter 7. Cash and Security Holdings Introduction Cash and Security Holdings Definition Measurement Issues Special Topics: Assets of State Lottery Systems Special Topics: Federal Government Cash and Security Holding Statistics Special Topics: Liquor Stores Cash and Security Holdings Statistical Classification Categories for Cash and Security Holdings Description of Cash and Security Holdings Categories Tables Chapter 8.

7 Public Employee Retirement Systems Introduction Public Employee Retirement Systems Definition Regular Finance Statistics, Exhibit Finance Statistics, and Descriptive Statistics Explanations Measurement Issues for Public Employee Retirement System Statistics Public Employee Retirement System Finances Basic Concepts Federal Government Public Employee Retirement System Statistics Description Pages for Public Employee Retirement System Statistics Tables Chapter 9. Federal and State Social Insurance Trust Systems, Other Than Public Employee Retirement Introduction Social Insurance Trust System Definition Types of Insurance Trust Systems Regular Finance Statistics and Exhibit Finance Statistics Explanations Measurement Issues for Social Insurance Trust System Statistics Federal and State Social Insurance Trust System Finances Basic Concepts Special Topics Description Pages for Federal and State Social Insurance Trust System Statistics Tables Chapter 10.

8 Liquor Stores and Lotteries All Statistics Introduction Liquor Stores Statistics Overview Liquor Stores Definition How Liquor Stores are Treated in Regular Finance Statistics Liquor Stores Exhibit Statistics and Derived Statistics Description Pages for Liquor Stores Lottery System Statistics Overview Lottery System Definitions How Lotteries are Treated in Regular Finance Statistics Exhibit Statistics for Lotteries Receipts and Expenses Description Pages for Lottery Systems Applicability of Liquor Stores and Lottery Codes by Level and Type of Government Tables Part 3. Public Employment and Payroll Statistics Chapter 11. Overview of the Public Employment Statistics Survey Coverage and Definitions Employment Statistics for the Federal Government Reporting Periods Joint Activities of Governments Special Topics: Classification Issues for Washington, DC Special Topics: Additional Statistics During census of Governments Chapter 12.

9 Functional Categories for Employment Statistics Introduction Overview Key to the Employment Function Pages Description Pages for Employment Functions Tables Part 4. Appendices Appendix 1. Modifications Effective with this Edition of the Classification Manual Appendix Revisions to Presentation and Format Appendix Revisions to Public Employment Statistical Classifications Appendix Summary of Revisions to Government Finance Classifications Appendix Revisions to Definitions Appendix Revisions to Classification Categories and Codes for Statistics on Public Employee Retirement Systems Appendix Revisions from the 2005 Redesign of the Government Finance Program Appendix Coverage Changes for Washington, DC Appendix 2.

10 Valid Codes Tables Detailed Table of Contents Preface Summarized Table of Contents Detailed Table of Contents List of Charts and Tables Guide to Symbols Introduction Part 1. The Framework of census Bureau Statistics on Governments Chapter 1. The Basic Unit of Reporting The Government Entity Introduction Types of Government Entities Definition of a Government Entity Other Factors Used in Defining Governments Noncritical Characteristics Used in Defining Governments The Parent Government Concept Dependent Agencies Joint Activities of Governments Government Organization The Government Sector Statistical Aggregation and Tabulation The Governments Integrated Directory (GID) Government Organization Reference Codes Government Unit Codes Special Topics.