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Federal, State, & Local Governments

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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.

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Source: U.S. Census Bureau | Governments Division | (800) 242–2184 | govs.cms.inquiry@census.gov |  Last Revised: October 12, 2012