FTR section: Culture and Leisure
5300 Libraries
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 26 R22 LibrariesCURR_EXP_LIBRARIES |
| Capital outlay | Form 28 R11 Culture LeisureCURR_EXP_CULT_LEIS |
| Charges for services (3300) | Form 22 R20 Library Fines and FeesFUNC_LIBRARY_FINE_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
- Operating public libraries: branches, collections, and programs.
- 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
- Library staff; books and databases.
- Do not use for
- Library construction (capital projects funds report it by this function).