FTR section: General Government
1400 Legal
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 24 R02 Management SupportCURR_EXP_MANAGEMENT_SUPPORT Executive, clerk, legal, finance, HR, and IT report as Management and Support. |
| 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
- Legal counsel: city attorney, county counsel, or general counsel, in-house or contracted.
- 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
- Attorney salaries; outside counsel for general advice.
- Do not use for
- Prosecution (2820) and public defense (2830).