Federal, State, and Local Governments Government Finance and Employment Classification Manual Chapter 12 - Liquor Stores and Lotteries Exhibits |
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Contents and Abstract:
Certain financial activities of governments, especially commercial-type endeavors, do not fit readily into the Census Bureau's regular financial classification scheme. To provide additional information on these activities, the Bureau has created exhibit codes. At present, these exhibit categories cover two areas: state liquor stores and government-operated lotteries. For many years, the Bureau also collected exhibit data on utilities, but these were discontinued because of the growing burden required to collect them.
12.1 State Liquor Stores Exhibit StatisticsThe exhibit categories for state government operated liquor stores fall into two groups. One provides a type of net income statement while the other shows the overall contribution of liquor stores, taxes, and liquor law enforcement activities to the state government. Although local governments in a few states operate liquor stores, no exhibit data are collected for them.
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12.2 Lotteries Exhibit StatisticsUnlike liquor stores, lottery operations do not constitute a distinct sector of government; rather, they are treated as a general government activity. The exhibit codes below apply to state governments and the District of Columbia, the only local government currently operating a lottery.
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12.21 How Lotteries are Treated in Regular Finance StatisticsUnlike utility and other commercial-type activities of state and local governments (which are reported on a gross basis without deduction for the costs of providing them), lottery operations are included in the regular finance data on a net basis, as follows: Net lottery revenues are included in the regular finance statistics as a miscellaneous general revenue (code U95). This item consists of Total Ticket Sales (exhibit code Z51) minus the cost of Prizes Awarded (code Z52). It differs from Proceeds Available (code Z54) by the amount for Administrative Expense (code Z53). The cost of administering the lottery is reported under Financial Administration (code -23) in the regular finance statistics. Other expenditures made from net lottery proceeds available are reported in whatever function spends them--education, general local government support, highways, etc. Since the Bureau's classification scheme does not relate expenditures to their source of funding, there is no way to determine how net lottery proceeds were disposed. The cost of prizes is not reported as an expenditure anywhere in regular finance statistics.
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Source: U.S. Census Bureau, Governments Division Created: November 16 2000 Last revised: February 21 2001
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