FTR section: Public Safety
2200 Fire
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 24 R24 FireCURR_EXP_FIRE |
| Capital outlay | Form 28 R07 Public SafetyCURR_EXP_PUB_SAFE |
| Charges for services (3300) | Form 22 R06 Special Fire Department ServicesFUNC_SP_FIRE_DEPT_SERV |
| Special benefit assessments (3130) | Form 17 R01 FireFUNC_FIRE |
| 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
- Fire suppression, prevention, and inspection.
- 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
- Firefighters; fire engines' fuel; fire prevention inspectors.
- Do not use for
- Ambulance transport billed separately (2300).