{
  "reviewedAt": "2026-10-11",
  "statement": "Collection plan and coverage states, not financial amounts. Main money mechanisms are mapped; every government and transaction is not yet captured.",
  "scope": {
    "federal": "Functional outlays, agency detail, selected investment-asset summaries; detailed ledgers vary.",
    "state": "50 state governments: 25 general expenditure functions and 16 additional finance measures for FY2023/FY2024. Selected issuer-level holdings only.",
    "local": "Existing budget dashboards and selected pension investment summaries for Los Angeles, San Francisco, Chicago, and New York City; selected Palm Beach County securities; not every local entity."
  },
  "tracks": [
    {
      "slug": "operating-costs",
      "title": "Day-to-day operations",
      "stateMeasure": "currentOperations",
      "stateSeriesTitle": "Current operations",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Department and fund, object code, payee or protected recipient category, service period, invoice, amount, and accounting basis.",
      "accountingRule": "The Census current-operations series is broader than payroll or contracts. Do not add those overlapping slices to it."
    },
    {
      "slug": "payroll",
      "title": "Public payroll and employee benefits",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Pay period, employing entity, position, regular and overtime pay, employer benefit costs, and privacy-safe identifiers.",
      "accountingRule": "Payroll is usually inside operating costs. Pension contributions and pension benefit payments describe different transactions."
    },
    {
      "slug": "contracts",
      "title": "Contracts and vendor payments",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Solicitation, contract and award identifiers, vendor, modifications, obligations, dated payments, invoices, delivery milestones, and final acceptance.",
      "accountingRule": "An awarded or obligated contract value is not the same as a paid invoice. A multi-year ceiling is not annual spending."
    },
    {
      "slug": "grants-and-transfers",
      "title": "Grants and government transfers",
      "stateMeasure": "intergovernmentalTransfers",
      "stateSeriesTitle": "Intergovernmental transfers",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Award and recipient identifiers, paying and receiving governments, purpose, disbursement dates, subawards, and reconciliation of onward payments.",
      "accountingRule": "The state series here covers intergovernmental transfers, not every grant. Count a transfer once when consolidating payer and recipient governments."
    },
    {
      "slug": "benefits-and-subsidies",
      "title": "Benefits and direct subsidies",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Program, eligibility and payment controls, aggregate protected-recipient counts, payment periods, recoveries, and provider reimbursements.",
      "accountingRule": "A public-welfare budget includes administration and other services. It cannot stand in for a recipient-level benefits ledger."
    },
    {
      "slug": "infrastructure-and-capital",
      "title": "Infrastructure and capital projects",
      "stateMeasure": "capitalOutlay",
      "stateSeriesTitle": "Capital outlay",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Project and asset identifiers, approved scope, budget revisions, contracts, invoices, progress, completion, and operating costs.",
      "accountingRule": "Capital outlay includes more than construction. Project commitments, cash payments, asset values, and maintenance costs need separate measures."
    },
    {
      "slug": "debt-interest",
      "title": "Interest on government debt",
      "stateMeasure": "generalDebtInterest",
      "stateSeriesTitle": "Interest on general debt",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Debt issue, borrowing entity, interest period, interest paid, fees, rate structure, and any capitalized interest.",
      "accountingRule": "This state series covers interest on general debt; utility-debt interest is already in utility spending. Principal repayment belongs in another ledger."
    },
    {
      "slug": "debt-principal",
      "title": "Debt principal and refinancing",
      "stateMeasure": "longTermDebtRetired",
      "stateSeriesTitle": "Long-term debt retired for unspecified public purposes",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Debt issue, maturity, principal retired, refunding links, source of repayment, and cash versus accounting retirement.",
      "accountingRule": "The reported state series is long-term debt retired for unspecified public purposes. It can include refunding and is not an annual service expense."
    },
    {
      "slug": "pension-benefits",
      "title": "Pension benefit payments",
      "stateMeasure": "retirementPayments",
      "stateSeriesTitle": "Employee retirement payments",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Retirement system, fiscal year, benefits and withdrawals, contributions, investment returns, actuarial assumptions, and funding status.",
      "accountingRule": "Benefit payments, employer contributions, investment assets, and actuarial liabilities are different measures. This series is separate from the existing headline expenditure total."
    },
    {
      "slug": "unemployment-benefits",
      "title": "Unemployment benefit payments",
      "stateMeasure": "unemploymentPayments",
      "stateSeriesTitle": "Unemployment compensation payments",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Program and fund, payment period, benefits, extensions, claims controls, recoveries, and protected claimant counts.",
      "accountingRule": "Trust benefit payments differ from program administration and employer premiums. They are separate from the existing state headline expenditure series."
    },
    {
      "slug": "workers-compensation",
      "title": "Workers’ compensation benefits",
      "stateMeasure": "workersCompensationPayments",
      "stateSeriesTitle": "Workers’ compensation benefit payments",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "System and fund, period, benefit payments, claim categories, recoveries, administration, reserves, and coverage exclusions.",
      "accountingRule": "This series is benefit payments. Administrative costs, employer contributions, and reserves use other measures."
    },
    {
      "slug": "disability-benefits",
      "title": "Other social-insurance benefits",
      "stateMeasure": "otherInsurancePayments",
      "stateSeriesTitle": "Other social-insurance payments",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Program and fund, benefit period, type of payment, protected recipient counts, administration, and excluded programs.",
      "accountingRule": "Program coverage differs by state. The series does not imply all disability benefits or every federal benefit program is included."
    },
    {
      "slug": "public-utilities",
      "title": "Public utilities and transit",
      "stateMeasure": "utilityExpenditure",
      "stateSeriesTitle": "Utility expenditure",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Utility and reporting entity, operating and capital costs, utility debt interest, service revenue, subsidies, and parent-government transfers.",
      "accountingRule": "This state utility series is excluded from general expenditure but included in the existing broader expenditure total. City utilities may belong to separate reporting entities."
    },
    {
      "slug": "public-enterprises",
      "title": "Public enterprises and liquor operations",
      "stateMeasure": "liquorStoreExpenditure",
      "stateSeriesTitle": "Liquor-store expenditure",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Legal entity and enterprise fund, revenue, operating and capital costs, subsidies, transfers, related-party activity, and financial statements.",
      "accountingRule": "The published state amount is specifically liquor-store expenditure, not a total for all public enterprises. Other enterprise spending can appear in general or utility categories."
    },
    {
      "slug": "lotteries",
      "title": "Lottery prizes and operations",
      "stateMeasure": "lotteryPrizes",
      "stateSeriesTitle": "Lottery prizes",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Lottery entity, ticket sales, prizes, administration, vendor costs, proceeds and their receiving programs.",
      "accountingRule": "The state amount shown is lottery prizes only. It is an overlapping exhibit statistic and must not be added to expenditure totals."
    },
    {
      "slug": "investment-holdings",
      "title": "Public investment holdings",
      "stateMeasure": "cashAndSecurityHoldings",
      "stateSeriesTitle": "Cash and security holdings",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Owner, portfolio, instrument and issuer identifiers, as-of date, valuation basis, currency, fund ownership, and reconciled holdings.",
      "accountingRule": "The all-state series is a reported cash/security balance, not market value or annual spending. Selected issuer-level portfolios have a separate dashboard and can overlap this aggregate."
    },
    {
      "slug": "investment-purchases",
      "title": "Investment purchases and sales",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Trade and settlement dates, instrument, issuer, counterparty, purchase or sale amount, renewal, maturity, income, and execution evidence.",
      "accountingRule": "Gross purchases can include renewals. A change in market value is not a purchase, and an announced plan is not settlement evidence."
    },
    {
      "slug": "loans-and-credit",
      "title": "Government loans and credit",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Program and borrower or protected borrower category, disbursements, repayments, terms, defaults, subsidy cost, and valuation.",
      "accountingRule": "Loan disbursement, net loan receivable, repayment, and credit subsidy are different measures. A loan balance is not annual lending or spending."
    },
    {
      "slug": "tax-expenditures",
      "title": "Tax breaks and revenue forgone",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Tax provision, baseline, year, estimation method, refundable payments where applicable, beneficiaries at a safe aggregation, and expiration.",
      "accountingRule": "A tax-expenditure estimate is not necessarily a cash payment. Estimates may interact and should not be summed into an expenditure total."
    },
    {
      "slug": "guarantees-and-contingencies",
      "title": "Guarantees and future obligations",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Responsible entity, legal authority, exposure, recognized liability, assumptions, probability or conditions, and realized payments.",
      "accountingRule": "Maximum exposure, recognized liability, estimated loss, and an actual payout are different amounts. Promises are not payments."
    },
    {
      "slug": "leases-and-ppps",
      "title": "Leases and public-private partnerships",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Agreement, counterparties, term, current payments, future commitments, asset ownership, performance duties, and termination or guarantee terms.",
      "accountingRule": "Contract commitments, current payments, right-to-use assets, and liabilities overlap other ledgers. A private financing structure does not remove public obligations."
    },
    {
      "slug": "fiduciary-and-noncash",
      "title": "Fiduciary, noncash and other activity",
      "stateMeasure": null,
      "stateSeriesTitle": null,
      "status": "detail collection pending; official source routes and existing budget context available",
      "requiredRecordFields": "Beneficial owner, administering entity, transaction type, cash versus noncash basis, valuation, corrections, elimination entries, and missing identifiers.",
      "accountingRule": "Agency/private-trust and noncash transactions are excluded from the Census expenditure definition. An unclassified payment still needs a traceable record."
    },
    {
      "slug": "debt-balances",
      "title": "Government debt outstanding",
      "stateMeasure": "debtOutstanding",
      "stateSeriesTitle": "Total debt outstanding",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Borrowing entity, debt issue, outstanding principal, reporting date, maturity, purpose, pledged revenue, and reporting scope.",
      "accountingRule": "Debt outstanding is a stock of borrowing, not annual spending, interest paid, or new borrowing. Debt of separate authorities and local governments needs its own scope."
    },
    {
      "slug": "debt-issuance",
      "title": "New borrowing and debt issuance",
      "stateMeasure": "longTermDebtIssued",
      "stateSeriesTitle": "Long-term debt issued for unspecified public purposes",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Borrower, debt issue, issuance and settlement dates, proceeds, financing purpose, fees, refunding links, and use of proceeds.",
      "accountingRule": "The state series covers long-term debt issued for unspecified public purposes. It is borrowing, not expenditure. Issuance can refinance old debt rather than pay for a new project."
    },
    {
      "slug": "insurance-trust-payments",
      "title": "Total social-insurance trust payments",
      "stateMeasure": "insuranceTrustPayments",
      "stateSeriesTitle": "Total insurance-trust payments",
      "status": "source-defined state aggregate; recipient detail incomplete",
      "requiredRecordFields": "Administering entity and system, payment period, benefit and withdrawal classes, protected beneficiary counts, contributions, recoveries, and scope exclusions.",
      "accountingRule": "This aggregate overlaps the four separate benefit tracks. Do not add those benefit tracks to it. It is separate from the existing state headline expenditure series; federal programs and local systems have different reporting scopes."
    }
  ]
}