Services provided by the judicial branch in the execution of its duties in civil, criminal, juvenile, and family court proceedings. Includes expenses related to courthouse facilities and security, clinical evaluations, community service programs, public defenders and state attorneys, drug court, domestic violence court, and Guardian ad Litem, among others.

Services for providing and maintaining cultural and recreational facilities and activities. Includes, libraries, parks and recreation, cultural services, and special events and facilities, among others.

Services for the development and improvement of economic conditions. Includes employment, industry, and housing and urban development, as well as counseling and assistive directed toward veterans, among others. Does not include welfare, which is classified under Health and Human Services.

Services provided by the legislative and executive branches of county governments in the general execution of duties. Includes financial and administrative services, legal counsel, debt service payments, and pension benefits, among others.

Services for the care, treatment, and control of human illness, injury, or disability. Includes mental and physical health services, hospital services, public assistance, and developmental disabilities services, among others.

Services for controlling and using elements of the physical environment. Includes electric, gas, and water utilities, as well as waste and flood control services, among others.

Services for the security of persons and property. Includes fire control, corrections, protective inspections, emergency and disaster relief, ambulance and rescue, medical examiners, and consumer affairs, among others.

Services for the safe and efficient flow of vehicles, travelers, and pedestrians. Includes road and street facilities, airports, water transportation systems, mass transit systems, and parking facilities, among others. Does not include public safety services incidental to transportation such as traffic control, law enforcement, and highway safety projects.

Services not otherwise classified in another category. Includes fund and cash transfers, installment purchase and capital lease acquisitions, payments to refunded bond escrow agent, clerk of court excess remittance, extraordinary and special items, and non-operating expenses, among others.