FTR section: Public Safety

2500 Animal Regulation

Where it reports on the Cities FTR

Operating costs (payroll, services, supplies)Form 24 R26 Animal RegulationCURR_EXP_ANIMAL_REGU
Capital outlayForm 28 R07 Public SafetyCURR_EXP_PUB_SAFE
Charges for services (3300)Form 22 R09 Animal Shelter Fees and ChargesFUNC_ANIMAL_SHELTER_FEE
Functional revenueRevenue coded to this function reports in the Functional column of forms 16-23 and reduces this function's net expenditures.
What it is
Animal control and sheltering.
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
Animal control officers; shelter contract.