Payments to Government

I am conducting an analysis by parts analysis of a university. Some of the operating expenditures include payments to local government (i.e. for water and other fees). Additionally, there are payments to the state's unemployment insurance fund. In the first instance, my understanding was that I should allocate expenditures for water/sewer into the respective private sector IMPLAN code, rather than put it into the state/local government non-ed sector. Is that correct? In the second instance regarding payments to state unemployment insurance, I have removed these from the analysis in the past, with an understanding that those payments do not lead to a real "impact"...since they are payments being held in a trust fund for use by employees who are laid off. Is that correct? I want to be able to understand when (if ever) it is appropriate to specify expenditures to government in analysis by parts specification of operating expenditures, or if it is better where possible to use a private sector IMPLAN code to model the expenditure's impact.