FTR section: Other Expenditures
8500 Capital — Culture & Leisure
Where it reports on the Cities FTR
| Operating costs (payroll, services, supplies) | Form 27 R07 Other Expenditures 1CURR_EXP_OTHER_EXP1 Operating costs coded to a capital function; review the function. |
| 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
- Park, library, and recreation facility construction, when not coded to the operating function.
- 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 construction.