Governmental Capital Projects (300-399)
399 Capital Projects — Reserved/Overflow
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
- Room for more capital projects funds when the blocks above are full.
- 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 second group of project funds.
- Do not use for
- Routine maintenance and operations (100–299).
- Notes
- Use 300-398 for CIP segmentation by program or project class; expand locally with a 4th digit if needed.
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.