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