FTR section: Culture and Leisure
5100 Parks
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 26 R20 Parks RecreationCURR_EXP_PARK_REC |
| Capital outlay | Form 28 R11 Culture LeisureCURR_EXP_CULT_LEIS |
| Charges for services (3300) | Form 22 R24 Parks and Recreation FeesFUNC_PARK_REC_FEE |
| 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 and operating parks, trails, and open space.
- 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
- Park maintenance; trail maintenance.
- Do not use for
- Recreation programs (5200); street trees (3600).