Classification Manual - Table 8-1: Cross-Classification of Expenditure and Function Codes

Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Table 8-1 - Cross-Classification of Expenditure and Function Codes

Main

Classification Manual

Revenue

Expenditure

This table combines the character and object categories with the various functions to derive those expenditure codes currently in use (excluding insurance trust expenditure codes). Note that data for the codes listed here may not be collected for all types of governments. See Function Description Sheets for coverage of data collection information.

				Capital Outlay			Intergovernmental To --
Function Code	Current Operations (E)	Assistance and Subsidies (E-I-J)	Interest on Debt (I)	Construction (F)	Land and Existing Structures (G)	Equipment (K)	State Governments (L)	Local Governments N.E.C (M)	General Purpose Governments (N)	School Districts (Q)	Special Districts (R)	Federal Government (S)
01	E01	I01	-	F01	G01	K01	L01	M01	N01	-	R01	-
02	E02	I02	-	F02	G02	K02	L02	M02	-	-	-	-
03	E03	-	-	F03	G03	K03	-	-	-	-	-	-
04	E04	I04	-	F04	G04	K04	-	-	-	-	-	-
05	E05	-	-	F05	G05	K05	L05	M05	N05	-	-	-
06	E06	I06	-	F06	G06	K06	-	-	-	-	-	-
12	E12	-	-	F12	G12	K12	L12	M12	N12	Q12	R12	-
14	E14	I14	-	F14	G14	K14	-	-	-	-	-	-
16	E16	-	-	F16	G16	K16	-	-	-	-	-	-
18	E18	-	-	F18	G18	K18	L18	M18	N18	Q18	R18	-
19	-	E19	-	-	-	-	-	-	-	-	-	-
20	E20	I20	-	F20	G20	K20	L20	M20	-	-	-	-
21	E21	I21	-	F21	G21	K21	L21	M21	N21	-	-	-
22	E22	I22	-	F22	G22	K22	L22	M22	-	-	-	-
23	E23	I23	-	F23	G23	K23	L23	M23	N23	-	-	-
24	E24	-	-	F24	G24	K24	L24	M24	-	-	-	-
25	E25	I25	-	F25	G25	K25	L25	M25	N25	-	-	-
26	E26	-	-	F26	G26	K26	-	-	-	-	-	-
28	E28	I28	-	F28	G28	K28	L28	M28	-	-	-	-
29	E29	I29	-	F29	G29	K29	L29	M29	N29	-	-	-
30	-	-	-	-	-	-	-	M30	N30	-	R30	-
31	E31	-	-	F31	G31	K31	-	-	-	-	-	-
32	E32	I32	-	F32	G32	K32	L32	M32	N32	-	R32	-
36	E36	-	-	F36	G36	K36	-	-	-	-	-	-
37	E37	I37	-	F37	G37	K37	L37	M37	-	-	-	-
38	E38	I38	-	F38	G38	K38	L38	M38	N38	-	R38	-
39	E39	I39	-	F39	G39	K39	L39	M39	-	-	-	-
44	E44	I44	-	F44	G44	K44	L44	M44	N44	-	R44	-
45	E45	-	-	F45	G45	K45	-	-	-	-	-	-
47	E47	-	-	-	-	-	-	-	-	-	-	-
50	E50	I50	-	F50	G50	K50	L50	M50	N50	-	R50	-
51	E51	I51	-	-	-	-	L51	M51	-	-	-	-
52	E52	I52	-	F52	G52	K52	L52	M52	N52	-	R52	-
53	E53	I53	-	F53	G53	K53	L53	M53	-	-	-	-
54	E54	I54	-	F54	G54	K54	L54	M54	N54	-	R54	-
55	E55	-	-	F55	G55	K55	-	M55	N55	-	R55	-
56	E56	I56	-	F56	G56	K56	L56	M56	N56	-	R56	-
57	E57	I57	-	F57	G57	K57	L57	M57	-	-	-	-
58	E58	I58	-	F58	G58	K58	L58	M58	-	-	-	-
59	E59	I59	-	F59	G59	K59	L59	M59	N59	-	R59	-
60	E60	-	-	F60	G60	K60	L60	M60	-	-	-	-
61	E61	I61	-	F61	G61	K61	L61	M61	N61	-	R61	-
62	E62	I62	-	F62	G62	K62	L62	M62	N62	-	R62	-
66	E66	-	-	F66	G66	K66	L66	M66	N66	-	R66	-
67	-	E67/I67	-	F67	-	-	L67	M67	N67	-	-	S67
68	-	E68	-	-	-	-	-	M68	N68	-	-	-
74	E74	-	-	-	-	-	-	-	-	-	-	-
75	E75	-	-	-	-	-	-	-	-	-	-	-
77	E77	-	-	F77	G77	K77	-	-	-	-	-	-
79	E79	I79	-	F79	G79	K79	L79	M79	N79	-	R79	-
80	E80	-	-	F80	G80	K80	L80	M80	N80	-	R80	-
81	E81	-	-	F81	G81	K81	L81	M81	N81	-	R81	-
84	-	E84	-	-	-	-	-	-	-	-	-	-
85	E85	I85	-	F85	G85	K85	-	-	-	-	-	-
87	E87	I87	-	F87	G87	K87	L87	M87	N87	-	R87	-
89	E89	J89	I89	F89	G89	K89	L89	M89	N89	-	R89	S89
90	E90	-	-	F90	G90	K90	-	-	-	-	-	-
91	E91	-	I91	F91	G91	K91	L91	M91	N91	-	R91	-
92	E92	-	I92	F92	G92	K92	L92	M92	N92	-	R92	-
93	E93	-	I93	F93	G93	K93	L93	M93	N93	-	R93	-
94	E94	-	I94	F94	G94	K94	L94	M94	N94	-	R94	-
Dash (-) indicates that no code exists for that combination.