Federal, State, and Local Governments Government Finance and Employment Classification Manual Government Finance and Employment Expenditure Code Definitions |
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Expenditure Code Definitions Each category listed below contains definitions, examples, and other notes related to government finance expenditure codes and employment categories. Expenditure and employment are categorized by function. Each function contains the following expenditure categories, as applicable: current operations, capital outlay (including construction, equipment, and land & structures), assistance and subsidies, interest, insurance benefits, and intergovernmental. Employment functions parallel the expenditure functions. Users can access definitions on all expenditures by utilizing the scroll lists under the appropriate category headings. Please note that you can search each category by name (in alphabetical order) or by finance/employment function code. |
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Source: U.S. Census Bureau, Governments Division Created: November 16 2000 Last revised: February 21 2001
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