FTR section: Culture and Leisure
5000 Culture & Leisure
Major function heading
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 26 R27 Other Culture Leisure 1CURR_EXP_OTHER_CULT_LEIS1 |
| Capital outlay | Form 28 R11 Culture LeisureCURR_EXP_CULT_LEIS |
| 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
- Culture and leisure work that does not fit a more specific 5000-series code.
- 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.