FTR section: Transportation
3300 Storm Drains / Stormwater
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 |
| 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
- Maintaining storm drains and channels and keeping runoff clean under the stormwater permit.
- 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
- Storm drain cleaning; stormwater permit compliance.
- Do not use for
- Flood control districts' levees (3320).