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Expenditures are grouped into eight service categories:
Safety of People & Property
- Law Enforcement
- Fire & Emergency
- Fire Control
- Protective Inspections
- Emergency Services
- Communications, Alarms & Dispatch
- Detention, Correction & Rehabilitation
- Detention & Correction
- Juvenile Services
- Courts & Legal Representation
- Judicial
- Legal (Excluding Civil)
- Other Safety
Note: The Safety of People & Property category was previously split into two categories: Law & Justice and Fire & Emergency
Health & Human Services
- Welfare
- Child Care Services
- Aging
- Public Health
- Community Mental Health
- Substance Abuse
- Developmental Disabilities
- Medical Assistance
- Other Health & Human Services
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Transportation
- Roads & Streets
- Preservation (available 2001 forward for Cities & Counties)
- Maintenance & Operations
- Construction
- Airports & Ports
- Transit & Rail
- Pupil Transportation
- Ferries
- All Other
Natural Resources
- Environment & Development
- Parks & Recreation
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General Government
- Executive & Legislative
- Other General Government
Debt Service
Education
- K-12 Public Schools
- Basic Education
- School Constuction
- All Other
- Higher Education
- Other Education
All Other
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Expenditure Category Definitions