FTR section: Public Safety
2300 Emergency Medical Services
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 24 R25 Emergency Medical ServiceCURR_EXP_EMERG_MEDICAL_SERV |
| Capital outlay | Form 28 R07 Public SafetyCURR_EXP_PUB_SAFE |
| Charges for services (3300) | Form 22 R17 First Aid and Ambulance ChargesFUNC_FIRST_AID_AMBUL_CHAR |
| Special benefit assessments (3130) | Form 17 R02 ParamedicsFUNC_PARAMEDICS |
| 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
- Emergency medical response and ambulance transport, by the agency's own staff or by contract.
- 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
- Paramedic program; ambulance contract.
- Do not use for
- Fire suppression (2200); hospital care (6140).