FTR section: General Government
1100 Legislative
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 24 R01 LegislativeCURR_EXP_LEGISLATIVE |
| 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
- The governing board: council, board of supervisors, or board of directors.
- 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
- Board member stipends; board meeting costs; board travel.
- Do not use for
- Staff who support the board, other than a clerk (use 1200).