Changes from 2005 Version of Summary Methodology - * D50 was added to Total Revenue, General Revenue, and Intergovernmental Revenue.
D50 is valid only for fiscal year 2006 and onward. * S74 was added to Total Expenditure, Intergovernmental Expenditure,
General Expenditure (but not direct general expenditure), and Public Welfare. S74 is valid for fiscal year 2006 and onward.
* E94 was mistakenly included last year under General Expenditure, Direct General Expenditure, and Other and Unallocable.
Those categories have now been corrected, and no longer include E94.
Revenues (This heading not shown on table)
Total Revenue
A sum of:
Intergovernmental revenue (B = from federal government, D = from local government)
Taxes (T)
General revenue (A01-A89 = current charges, U = miscellaneous)
Liquor store revenue (A90)
Utility revenue (A91-A94)
Social insurance trust revenue (X, Y)
Classification Manual, Chapter 4 - Revenue
(62 pages)
B01
B21
B22
B30
B42
B46
B50
B59
B79
B80
B89
B91
B92
B93
B94
D21
D30
D42
D46
D50 /*new in FY 2006*/
D79
D80
D89
D91
D92
D93
D94
T01
T09
T10
T11
T12
T13
T14
T15
T16
T19
T20
T21
T22
T23
T24
T25
T27
T28
T29
T40
T41
T50
T51
T53
T99
A01
A03
A09
A10
A12
A16
A18
A21
A36
A44
A45
A50
A56
A59
A60
A61
A80
A81
A87
A89
U01
U11
U20
U21
U30
U40
U41
U50
U95
U99
A90
A91
A92
A93
A94
X01
X02
X05
X08
X09
Y01
Y02
Y04
Y11
Y12
Y13
Y51
Y52
Y55
General Revenue
(Total revenue minus Utilities, Liquor Stores, and Social Insurance Trust revenue)
B01
B21
B22
B30
B42
B46
B50
B59
B79
B80
B89
B91
B92
B93
B94
D21
D30
D42
D46
D50 /* new in FY 2006*/
D79
D80
D89
D91
D92
D93
D94
T09
T10
T11
T12
T13
T14
T15
T16
T19
T20
T21
T22
T23
T24
T25
T27
T28
T29
T40
T41
T01
T50
T51
T53
T99
A01
A03
A09
A10
A12
A16
A18
A21
A36
A44
A45
A50
A56
A59
A60
A61
A80
A81
A87
A89
U01
U11
U20
U21
U30
U40
U41
U50
U95
U99
Intergovernmental revenue
B01
B21
B22
B30
B42
B46
B50
B59
B79
B80
B89
B91
B92
B93
B94
D21
D30
D42
D46
D50 /* new in FY 2006 */
D79
D80
D89
D91
D92
D93
D94
S74 /* new in FY 2006 */
Taxes
T09
T10
T11
T12
T13
T14
T15
T16
T19
T20
T21
T22
T23
T24
T25
T27
T28
T29
T40
T41
T01
T50
T51
T53
T99
General sales taxes
T09
Selective sales taxes
T10
T11
T12
T13
T14
T15
T16
T19
License taxes
T20
T21
T22
T23
T24
T25
T27
T28
T29
Individual income tax
T40
Corporate income tax
T41
Other Taxes
T01
T50
T51
T53
T99
Current charges
A01
A03
A09
A10
A12
A16
A18
A21
A36
A44
A45
A50
A56
A59
A60
A61
A80
A81
A87
A89
Miscellaneous general revenue
U01
U11
U20
U21
U30
U40
U41
U50
U95
U99
Utility revenue
A91
A92
A93
A94
Liquor store revenue
A90
Insurance Trust Revenue
X01
X02
X05
X08
X09
Y01
Y02
Y04
Y11
Y12
Y13
Y51
Y52
Y55
Expenditures (This heading not shown on table)
Total expenditure
A sum of:
Current Operations (E)
Interest on Debt (I)
Assistance and Subsidies (J)
Insurance Benefits and Repayment (X=Public Employees' retirement systems, Y=All other insurance systems)
Capital Outlays (F,G,K), and
Intergovernmental Expenditures (M=to local government, Q=to independent school districts, S=to the federal government).
Classification Manual, Chapter 5 - Expenditures
(110 pages)
E01
E03
E04
E05
E12
E16
E18
E21
E22
E23
E25
E26
E29
E31
E32
E36
E44
E45
E50
E52
E55
E56
E59
E60
E61
E62
E66
E74
E75
E77
E79
E80
E81
E85
E87
E89
E90
E91
E92
E93
E94
I89
I91
I92
I93
I94
J19
J67
J68
J85
X11
X12
Y05
Y06
Y14
Y53
F01
F03
F04
F05
F12
F16
F18
F21
F22
F23
F25
F26
F29
F31
F32
F36
F44
F45
F50
F52
F55
F56
F59
F60
F61
F62
F66
F77
F79
F80
F81
F85
F87
F89
F90
F91
F92
F93
F94
G01
G03
G04
G05
G12
G16
G18
G21
G22
G23
G24
G25
G26
G29
G31
G32
G36
G44
G45
G50
G52
G55
G56
G59
G60
G61
G62
G66
G77
G79
G80
G81
G85
G87
G89
G90
G91
G92
G93
G94
M01
M04
M05
M12
M18
M21
M23
M25
M29
M30
M32
M36
M44
M50
M52
M55
M56
M59
M60
M61
M62
M66
M67
M68
M79
M80
M81
M87
M89
M91
M92
M93
M94
Q12
Q18
S67
S68
S74 /* new in 2006*/
Intergovernmental expenditure
M01
M04
M05
M12
M18
M21
M23
M25
M29
M30
M32
M36
M44
M50
M52
M55
M56
M59
M60
M61
M62
M66
M67
M68
M79
M80
M81
M87
M89
M91
M92
M93
M94
Q12
Q18
S67
S68
Direct expenditure
E01
E03
E04
E05
E12
E16
E18
E21
E22
E23
E25
E26
E29
E31
E32
E36
E44
E45
E50
E52
E55
E56
E59
E60
E61
E62
E66
E74
E75
E77
E79
E80
E81
E85
E87
E89
E90
E91
E92
E93
E94
F01
F03
F04
F05
F12
F16
F18
F21
F22
F23
F25
F26
F29
F31
F32
F36
F44
F45
F50
F52
F55
F56
F59
F60
F61
F62
F66
F77
F79
F80
F81
F85
F87
F89
F90
F91
F92
F93
F94
G01
G03
G04
G05
G12
G16
G18
G21
G22
G23
G24
G25
G26
G29
G31
G32
G36
G44
G45
G50
G52
G55
G56
G59
G60
G61
G62
G66
G77
G79
G80
G81
G85
G87
G89
G90
G91
G92
G93
G94
X11
X12
Y05
Y06
Y14
Y53
J19
J67
J68
J85
I89
I91
I92
I93
I94
Current operation
E01
E03
E04
E05
E12
E16
E18
E21
E22
E23
E25
E26
E29
E31
E32
E36
E44
E45
E50
E52
E55
E56
E59
E60
E61
E62
E66
E74
E75
E77
E79
E80
E81
E85
E87
E89
E90
E91
E92
E93
E94
Capital outlay
F01
F03
F04
F05
F12
F16
F18
F21
F22
F23
F25
F26
F29
F31
F32
F36
F44
F45
F50
F52
F55
F56
F59
F60
F61
F62
F66
F77
F79
F80
F81
F85
F87
F89
F90
F91
F92
F93
F94
G01
G03
G04
G05
G12
G16
G18
G21
G22
G23
G24
G25
G26
G29
G31
G32
G36
G44
G45
G50
G52
G55
G56
G59
G60
G61
G62
G66
G77
G79
G80
G81
G85
G87
G89
G90
G91
G92
G93
G94
Insurance Benefits and Repayments
X11
X12
Y05
Y06
Y14
Y53
Assistance and Subsidies
J19
J67
J68
J85
Interest on Debt
I89
I91
I92
I93
I94
Exhibit: Salaries and wages
Z00
Total Expenditure (repeat of "total expenditure" above)
M01
M04
M05
M12
M18
M21
M23
M25
M29
M30
M32
M36
M44
M50
M52
M55
M56
M59
M60
M61
M62
M66
M67
M68
M79
M80
M81
M87
M89
M91
M92
M93
M94
Q12
Q18
S67
S74 /* new in 2006*/
S89
E01
E03
E04
E05
E12
E16
E18
J19
E21
E22
E23
E25
E26
E29
E31
E32
E36
E44
E45
E50
E52
E55
E56
E59
E60
E61
E62
E66
J67
J68
E74
E75
E77
E79
E80
E81
E85
E87
E89
F01
F03
F04
F05
F12
F16
F18
F21
F22
F23
F25
F26
F29
F31
F32
F36
F44
F45
F50
F52
F55
F56
F59
F60
F61
F62
F66
F77
F79
F80
F81
F85
F87
F89
G01
G03
G04
G05
G12
G16
G18
G21
G22
G23
G24
G25
G26
G29
G31
G32
G36
G44
G45
G50
G52
G55
G56
G59
G60
G61
G62
G66
G77
G79
G80
G81
G85
J85
G87
G89
I89
E91
F91
G91
I91
E92
F92
G92
I92
E93
F93
G93
I93
F94
G94
I94
E90
F90
G90
X11
X12
Y05
Y06
Y14
Y53
General Expenditure
M01
M04
M05
M12
M18
M21
M23
M25
M29
M30
M32
M36
M44
M50
M52
M55
M56
M59
M60
M61
M62
M66
M67
M68
M79
M80
M81
M87
M89
M91
M92
M93
M94
Q12
Q18
S67
S89
E01
E03
E04
E05
E12
E16
E18
E21
E22
E23
E25
E26
E29
E31
E32
E36
E44
E45
E50
E52
E55
E56
E59
E60
E61
E62
E66
E94
E74
E75
E77
E79
E80
E81
E85
E87
E89
F01
F03
F04
F05
F12
F16
F18
F21
F22
F23
F25
F26
F29
F31
F32
F36
F44
F45
F50
F52
F55
F56
F59
F60
F61
F62
F66
F77
F79
F80
F81
F85
F87
F89
G01
G03
G04
G05
G12
G16
G18
G21
G22
G23
G24
G25
G26
G29
G31
G32
G36
G44
G45
G50
G52
G55
G56
G59
G60
G61
G62
G66
G77
G79
G80
G81
G85
G87
G89
I89
J19
J67
J68
J85
Intergovernmental Expenditure (repeat of "intergovernmental expenditure" above)
M01
M04
M05
M06
M12
M18
M21
M23
M25
M29
M30
M32
M36
M44
M50
M52
M55
M56
M59
M60
M61
M62
M66
M67
M68
M79
M80
M81
M87
M89
M91
M92
M93
M94
Q12
Q18
S67
S74 /* new in 2006*/
S89
Direct general expenditure
E01
E03
E04
E05
E12
E16
E18
E21
E22
E23
E25
E26
E29
E31
E32
E36
E44
E45
E50
E52
E55
E56
E59
E60
E61
E62
E66
E74
E75
E77
E79
E80
E81
E85
E87
E89
F01
F03
F04
F05
F12
F16
F18
F21
F22
F23
F25
F26
F29
F31
F32
F36
F44
F45
F50
F52
F55
F56
F59
F60
F61
F62
F66
F77
F79
F80
F81
F85
F87
F89
G01
G03
G04
G05
G12
G16
G18
G21
G22
G23
G24
G25
G26
G29
G31
G32
G36
G44
G45
G50
G52
G55
G56
G59
G60
G61
G62
G66
G77
G79
G80
G81
G85
G87
G89
I89
J19
J67
J68
J85
General Expenditures, by function:
Education
E12
F12
G12
M12
Q12
E16
F16
G16
E18
F18
G18
M18
Q18
J19
E21
F21
G21
M21
Public Welfare
J67
M67
S67
S74 /* new in 2006 */
J68
M68
E74
E75
E77
F77
G77
E79
M79
F79
G79
Hospitals
E36
F36
G36
M36
Health
E32
F32
G32
M32
Highways
E44
M44
F44
G44
E45
F45
G45
Police Protection
E62
F62
G62
M62
Correction
E04
M04
F04
G04
E05
F05
G05
M05
Natural resources
E55
M55
E56
M56
E59
M59
F55
F56
F59
G55
G56
G59
Parks and recreation
E61
F61
G61
M61
General administration
E23
F23
G23
M23
E25
F25
G25
M25
E26
F26
G26
E29
M29
F29
G29
E31
F31
G31
Interest on general debt
I89
Other and unallocable
E01
F01
G01
M01
E03
F03
G03
E22
F22
G22
M30
E50
F50
G50
M50
E52
F52
G52
M52
E66
F66
G66
M66
E80
F80
G80
M80
E81
F81
G81
M81
E85
F85
G85
J85
E87
F87
G87
M87
E89
F89
G89
M89
S89
M91
M92
M93
M94
Utility Expenditure
E91
F91
G91
I91
E92
F92
G92
I92
E93
F93
G93
I93
E94
F94
G94
I94
Liquor store expenditure
E90
F90
G90
Insurance trust expenditure
X11
X12
Y05
Y06
Y14
Y15
Debt (This heading not shown on table)
Classification Manual, Chapter 6 - Indebtedness
(25 pages)
Debt at the end of year
64V
44T
49U
Assets (This heading not shown on table)
Classification Manual, Chapter 7 - Cash and Security Holdings
(20 pages)
Cash and security holdings
W01
W31
W61
X21
X30
Z77
Z78
X42
X44
X47
Y07
Y08
Y21
Y61
|