Governmental Capital Projects (300-399)
390 Capital Projects — Utility-Related Governmental CIP
Capital projects fundsSince 2026.03
Cities FTR
37:CAPITAL_PROJECTS
The fund category decides the form and column. See how the FTR is built.
- What it is
- Governmental projects tied to utilities that are not run as a business, such as storm drains.
- Accounting standard
- Capital projects funds account for financial resources restricted, committed, or assigned to expenditure for capital outlays, including construction and acquisition of major facilities and infrastructure.
- Accounting note
- Track by project and funding source (grants, impact fees, transfers). Maintain CIP schedules and reconciliation to capital asset additions in government-wide reporting. 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
- Aligns to FTR capital projects presentation. Use local expansion to create project subfunds. Local expansion rule: Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.
- Examples
- A storm drain improvement project.
- Do not use for
- Projects of a water, sewer, or other enterprise (its capital subfund).
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.