FTR section: Public Safety
3200 Street Lighting
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 24 R28 Street LightingCURR_EXP_STR_LIGHTING The FTR reports street lighting under public safety. |
| Capital outlay | Form 28 R07 Public SafetyCURR_EXP_PUB_SAFE |
| Special benefit assessments (3130) | Form 17 R04 LightingFUNC_LIGHTING |
| 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
- Operating and maintaining street lights and traffic signals.
- 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
- Street light electricity; signal maintenance.
- Do not use for
- Street pavement and signs (3110-3140).