The U.S. Census Bureau

Federal, State, and Local Governments
2006 Government Finance and Employment Classification Manual
 
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Governments are both diverse and complex organizations. To describe their financial and employment activities in a meaningful and comparable fashion--both across time and among governments--requires a set of standardized concepts and definitions. The purpose of this classification manual is to provide such guidance.
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Table of Contents

Preface

List of Charts and Tables

Guide to Symbols

Introduction

The Framework of Census Bureau Statistics on Governments

The Basic Unit of Reporting - The Government Entity Introduction
Classification System Overview - Government Sectors and Types of Statistics

Government Finance Statistics

The Foundation for Census Bureau Finanical Statistics on Governments
Revenue
Expenditure
Indebtedness
Cash and Security Holdings
Public Employee Retirement Systems
Federal and State Social Insurance Trust Systems, Other Than Public Employee Retirement
Liquor Stores and Lotteries - All Statictics

Public Employment and Payroll Statistics

Overview of the Public Employment Statistics
Functional Categories for Employment Statistics

Appendices

       Appendix 1. Modifications Effectictive with this Edidtion of the Classification Manual
      Appendix 1.1 Revisions to Presentation and Format
      Appendix 1.2 Revisions to Public Employment Statistical Classifications
      Appendix 1.3 Summary of Revisions to Government Finance Classifications
      Appendix 1.4 Revisions to Definitions
      Appendix 1.5 Revisions to Classification Categories and Codes for Statistics on Public
         Employee Retirement Systems
      Appendix 1.6 Revisions from the 2005 Redisign of the Government Finance Program
      Appendix 1.7 Coverage Changes for Washington, DC
       Appendix 2. Valid Codes Tables

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2006 Classification Manual
Printable Versions (PDF):
 
 
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Source: U.S. Census Bureau, Governments Division
Created: November 16 2000
Last revised: April 01 2009