FTR section: Transportation
3110 Street Maintenance
Proposed
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 25 R01 Streets Highways Storm DrainsCURR_EXP_STR_HW_STORM_DRAIN |
| Capital outlay | Form 28 R08 TransportationCURR_EXP_TRANSP |
| Charges for services (3300) | Form 22 R11 Street Sidewalk and Curb Repairs ChargesFUNC_STR_SIDEWALK_CURB_REPAIR_CHAR |
| 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
- Routine street and road maintenance not listed separately.
- 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
- Crack sealing, sign replacement, sweeping.