Governmental Operating / Special Revenue (100-299)

295 Permanent Fund (template)

Permanent fundsSince 2026.10

Cities FTR

37:PERMANENT

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

What it is: Resources legally restricted so that only their earnings, not the principal, may be spent on the agency's programs.
Accounting standard: Permanent funds are governmental funds for resources legally restricted so that only earnings may be used (GASB 54).
Examples: A cemetery endowment care fund; a library endowment.
Do not use for: Trusts that benefit people or groups outside the agency (private-purpose trusts, 870).

Local expansion

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