FTR section: General Government
1000 General Government
Major function heading
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 24 R10 Other General Government 1CURR_EXP_OTHER_GEN_GOV1 |
| Capital outlay | Form 28 R06 General GovernmentCURR_EXP_GEN_GOV |
| 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
- General government work that does not fit a more specific 1000-series code.
- Accounting standard
- Functional classification supports management’s discussion and analysis and note disclosures, and may be required for certain FTR presentations.
- Accounting note
- Assign function at the transaction level or derive from department mapping. Use consistent allocation bases for shared costs.
- Reporting note
- Function codes drive rollup to FTR functional sections and allow comparability across cities.
- Examples
- Agency-wide memberships; general administrative costs not charged to a program.
- Do not use for
- Costs of a specific office (use 1100-1840).