Enterprise / Business-Type Activities (500-699)
591 Other Enterprise System Enterprise — Impact Fees
Enterprise fundsSince 2026.03
Cities FTR
38:ENTERPRISE; forms 04-13 by block
The fund category decides the form and column. See how the FTR is built.
- What it is
- Capacity and connection fees that new development pays toward the other enterprise's facilities, held apart until spent on the projects the fees support (Government Code 66000 and following).
- Accounting standard
- Enterprise funds are proprietary funds using the accrual basis of accounting. They report operating income, nonoperating items, and changes in net position.
- Accounting note
- Recommend reserving a 3-digit block per enterprise (e.g., 51x Water, 52x Sewer) and using local subfunds (4th digit) for capital, debt, grants, and impact fees within the enterprise. 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
- Reports on the Cities FTR Other Enterprise form (form 13). Counties and special districts report it on their own enterprise forms.
- Examples
- A connection fee a developer pays before a new building is served.
- Do not use for
- Monthly service charges (the operating fund, subfund 0).
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.