The expenditure classification "City Attorney" is an example of which type of classification?

• A. Organization unit
• B. Function
• C. Character
• D. Object

Answer: (A)

Classification by organization unit identifies the government department or office that incurs the expenditure. The City Attorney is the name of a specific department within the city, so labeling the expenditure under this dimension shows which part of the organization is responsible for it. It wouldn’t be the function, which would describe the activity or purpose (like legal services as a type of government activity); nor the object, which would specify the kind of item purchased (such as salaries or professional services); nor the character, which indicates the timing or nature of the resource use (current vs capital). So the City Attorney fits best as an organization unit classification.