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Payroll & Benefits · Salaries & Wages

4000 Salaries & Wages – Regular

Since 2026.03
What it is
Regular salaries and wages include base pay for full-time employees and standard recurring wage compensation.
Accounting note
Tie to payroll register. Use function/department allocation to support program costing and FTR functional reporting.
Examples
Regular pay for full-time employees; straight-time wages.
Do not use for
Overtime (4020), temporary/extra help (4030), premium/supplemental pay (4040).

Where it reports on the Cities FTR

Fund typeFTR line
Governmental fundsBy functionThe line depends on the function code (forms 24-28). See each function's line.
By major objectForm 29 R01 Salaries and WagesSALARIES_WAGES
Government-wide ledger (980)Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity.
Enterprise funds (water example)Form 12 R30 Personnel ServicesPERS_SERV
Line by function (10)
  • 0000 All Functions / Unspecified (Silent Default): Form 12 R30 Personnel Services
  • 7110 Water Supply: Form 12 R20 Water Supply
  • 7111 Water Purchases: Form 12 R21 Water Purchases
  • 7112 Groundwater Replenishment: Form 12 R22 Groundwater Replenishment
  • 7119 Other Water Supply: Form 12 R23 Other Water Supply Expenses
  • 7120 Water Pumping: Form 12 R24 Pumping
  • 7130 Water Treatment: Form 12 R25 Treatment
  • 7140 Water Transmission and Distribution: Form 12 R26 Transmission and Distribution
  • 7150 Water Customer Accounting and Collection: Form 12 R28 Customer Accounting and Collection
  • 7160 Water Sales Promotion and Conservation: Form 12 R29 Sales Promotion
Internal service fundsForm 03 R05 Personnel ServicesPERS_SERV
Fiduciary funds (pension trust example)Form 30.5 R21 Administrative ExpensesPEN_ADMIN_EXP
Column for the trust or custodial fund type.
Use local detail codes that declare R19-R23 for benefit payments, refunds, and payments to depositors.

Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.