Table 8. Expenditure Function Codes.

Expenditure Functions	Census Number	Expenditure Functions Continued	Census Number
Air Transport	01	Parking Facilities	60
Miscellaneous Commercial Activities, NEC	03	Parks and Recreation	61
Correctional Institutions	04	Police Protection	62
Elementary and Secondary Education	12	Protective Inspection & Reg., NEC	66
Higher Education	16 18	Public Welfare–sum of several smaller functions	67 68 74 75 77 79
State Government Scholarships	19	Federal Categorical Assistance	67
Education NEC	21	Other Cash Assistance Programs	68
Employment Security Administration	22	Vendor Payments Medical Care	74
Financial Administration	23	Vendor Payments Other Purposes	75
Fire Protection	24	Institutions	77
Judicial and Legal	25	Public Welfare—Other	79
Central Staff Services	29	Sewerage	80
General Public Buildings	31	Solid Waste Management	81
Health	32	Sea and Inland Port Facilities	87
Hospitals	36	General Expenditure NEC	89
Federal Owned Hospitals—Veterans	37	Liquor Stores	90
Federal Other Hospitals—Veterans	39	Utilities Total–sum of several smaller functions	91 92 93 94
Regular (non-toll) Highways	44	Water Supply	91
Toll Highways	45	Electric Power	92
Housing and Community Development	50	Gas Supply	93
Libraries	52	Public Mass Transit Systems	94
Natural Resources	55 56 59

The data include a number of different functional separations for expenditures and the table above shows the name of each along with the corresponding census function number or numbers included in that expenditure function. NEC stands for not elsewhere classified. The indentation of the variables in the first column indicates how subcategories of data collapse into larger categories. More detailed descriptions of each expenditure function can be found in the Census’ 2006 classification manual (http://www.census.gov/govs/classification/) included with the database download.