FTR section: Health
6100 Physical & Mental Health
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 26 R01 Physical Mental HealthCURR_EXP_PHYSICAL_MENTAL_HEALTH |
| Capital outlay | Form 28 R10 HealthCURR_EXP_HEALTH |
| 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
- Health services not listed separately: clinics, health education, and community health 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
- Clinics; health education.