FTR section: Public Safety
2400 Emergency Management / Disaster Prep
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 24 R29 Disaster PreparednessCURR_EXP_DISASTER_PREP |
| Capital outlay | Form 28 R07 Public SafetyCURR_EXP_PUB_SAFE |
| 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
- Planning for and responding to disasters: the emergency operations center, warning systems, and recovery.
- 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
- Emergency operations center; disaster planning.