Federal, State, & Local Governments

Classification Manual

• Methodology for Summary Tabulations [PDF, 223KB] – Lists the item codes needed to compute totals and subtotals in finance.
• 2006 Classification Manual [PDF, 2.8MB] – Applies to finance data for fiscal year 2005 and later, and employment data for October 2006 and later.
• 1992 Classification Manual – Applies to finance data for fiscal years 1988–2004. Includes documentation for employment data (for October 1988) for the first time.