Governmental Operating / Special Revenue (100-299)
130 Grants — Governmental (general)
Special revenue fundsSince 2026.03
Cities FTR
37:SPECIAL_REVENUE
The fund category decides the form and column. See how the FTR is built.
- What it is
- Federal, state, and local grants for governmental programs that must be tracked apart from other money.
- 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
- A Community Development Block Grant; a state public safety grant.
- Do not use for
- Grants for a utility (the utility's grant subfund, such as 512).
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.