FTR section: Public Utilities
7100 Water
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 27 R01 WaterCURR_EXP_WATER |
| Capital outlay | Form 28 R12 Public UtilitiesCURR_EXP_PUB_UTILITIES |
| Charges for services (3300) | Form 22 R26 Water Service ChargesFUNC_WATER_SERV_CHARGE |
| 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
- Water utility. Use 7110-7160 for the operating areas the State Controller reports.
- 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
- Water utility administration.