FTR section: Other Expenditures
0000 All Functions / Unspecified (Silent Default)
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 27 R07 Other Expenditures 1CURR_EXP_OTHER_EXP1 Operating costs without a function report as Other Expenditures. Assign a function or a department with a default function. |
| Capital outlay | Form 28 R13 Other ExpendituresCURR_EXP_OTHER_EXP |
| Functional revenue | Revenue coded to this function reports in the Functional column of forms 16-23 and reduces this function's net expenditures. |
- What it is
- 0000 is the silent/default function code. Use when the entity does not track function separately, or when function is derivable from department mapping (DEPT_FUNC_XREF).
- Accounting standard
- Function is a reporting dimension rather than a statement element. When not used, functional reporting may be summarized or derived from other classifications.
- Accounting note
- If the city adopts function reporting, replace 0000 with the appropriate 4-digit function per this schedule, or maintain DEPT-to-FUNC mappings.
- Reporting note
- Supports FTR functional reporting without forcing small agencies to carry the dimension.
- Examples
- Small city with single function for admin overhead; staging transactions prior to allocation.
- Do not use for
- Do not use 0000 if multiple functions are actively tracked and required for FTR 1:1 mapping.