Governmental Operating / Special Revenue (100-299)

100 General Fund — Operating

General fundSince 2026.03

Cities FTR

37:GENERAL

The fund category decides the form and column. See how the FTR is built.

What it is: The agency's main operating fund: every activity that does not have to be accounted for in another fund.
Accounting standard: Governmental funds follow the modified accrual basis and focus on current financial resources. Special revenue funds are used when legally restricted or committed revenues are required to be accounted for separately.
Accounting note: Maintain fund authorization, legal restrictions, and budgetary schedules. Grants and impact fees should include project/restriction tracking via local subfunds. Local subfund expansion is permitted (recommended as a 4th digit) to create program/project detail while maintaining the 3-digit base fund rollup.
Reporting note: Maps to FTR governmental fund reporting. Use local expansion (4th digit) to create program-level subfunds without breaking rollups. Local expansion rule: Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.
Examples: Property and sales tax revenue; police, fire, parks, and administration.
Do not use for: Money restricted by law or grant to one purpose (special revenue funds, 200-290); utility operations (500-699).
Notes: Default governmental operating fund.

Local expansion

Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.