Function (Program) Classification

Function (program) classification provides information on the overall purpose of expenditures. Function classification groups expenditures into the major services of the governmental entity. Program classification groups expenditures into activities, operations, or organizational units that are directed to the attainment of specific purposes or objectives. Both function and program are broad classifications. Examples of functions include public safety, highways, education, health and welfare, and general governmental services. Examples of programs are programs for the elderly, drug addiction, and education. See also activity classification and character classification.