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NYS Comptroller

THOMAS P. DiNAPOLI

The Academy for New York State's Local Officials

Multiyear Financial Planning: A Tutorial for Local Government Officials

Module 3: Projecting Expenditures

Functional Categories

Functional expenditure categories may be different depending on the type of local government and the fund being projected. The major functional categories included in the general fund tab of OSC's AIM templates for cities are:

  • General Governmental Support includes expenditures for executive, legislative, judicial, and financial operations.
  • Public Safety includes fire prevention and protection, police service, and other public safety programs.
  • Health includes expenditures for ambulance services, public health administration, registrar of vital statistics, and direct provision of services through departments, hospitals, and nursing facilities. (It does not include Medicaid payments.)
  • Transportation includes road maintenance, snow removal, street lighting, and public transit, if relevant.
  • Economic Opportunity and Development includes both economic development programs and social services, such as income assistance, Medicaid, daycare, and home energy subsidies.
  • Culture and Recreation includes expenditures for parks, playgrounds, youth and adult recreation programs, and libraries.
  • Home and Community Services include expenditures for the collection and disposal of sewage and garbage, distribution of water and development of the general environment (planning, zoning, etc.).
  • Employee Benefits/Fringes include any employee benefits that are not distributed in the categories above. This can be all, none, or some portion of total benefits.
  • Debt Service [read definition by object]
  • Interfund Transfers [read definition by object]
  • Other [read definition by object]

  Next: Surplus/(Deficits) and Fund Balance