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Net Expense Categories -- Health and Human Services

Source: Individual Government ACFRs
Latest Data: 2021
Release Timing: Following Year
Frequency: Annual

The Health and Human Services subcategory of net expenses consists of all costs identified with each government's health department operations netted with all related program revenues. A negative value for this data point indicates a 'net revenue' instead of a 'net expense,' meaning that program revenues exceeded program expenses. These numbers are found on "The Statement of Activities" in each government's Annual Comprehensive Financial Report (ACFR).

The U.S. Census Bureau defines the 'health' and 'public welfare' classifications as follows:

Health – Outpatient health services, other than hospital care, including: public health administration; research and education; categorical health programs; treatment and immunization clinics; nursing; environmental health activities such as air and water pollution control; ambulance service if provided separately from fire protection services, and other general public health activities such as mosquito abatement. School health services provided by health agencies (rather than school agencies) are included here. Sewage treatment operations are classified under Sewerage.

Public welfare – Support of and assistance to needy persons contingent upon their need. Excludes pensions to former employees and other benefits not contingent on need. Expenditures under this heading include: Cash assistance paid directly to needy persons under the categorical programs Old Age Assistance, Temporary Assistance for Needy Families (TANF) and under any other welfare programs; Vendor payments made directly to private purveyors for medical care, burials, and other commodities and services provided under welfare programs; and provision and operation by the government of welfare institutions. Other public welfare includes payments to other governments for welfare purposes, amounts for administration, support of private welfare agencies, and other public welfare services. Health and hospital services provided directly by the government through its own hospitals and health agencies, and any payments to other governments for such purposes are classed under those functional headings rather than here.

-- http://www.census.gov/govs/definitions/