FTR section: Transportation
3600 Street Trees & Landscaping
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 25 R02 Streets Trees LandscapingCURR_EXP_STR_TREE_LANDSCAP |
| 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
- Planting and caring for street trees, medians, and landscaped areas in the public right-of-way.
- 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
- Tree trimming contract; median irrigation.
- Do not use for
- Park landscaping (5100).