Internal Service Funds (700-799)
799 Internal Service — Reserved/Overflow
Internal service fundsSince 2026.03
Cities FTR
38:INTERNAL_SERVICE; form 03
The fund category decides the form and column. See how the FTR is built.
- What it is
- Room for more internal service funds when the blocks above are full.
- Accounting standard
- Internal service funds are proprietary funds (accrual basis). Their balances are typically reported in governmental activities in government-wide statements, with allocations to business-type activities as appropriate.
- Accounting note
- Maintain billing methodologies and cost allocation plans. Track claims and reserves when operating self-insurance programs. 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
- Supports FTR internal service presentation and cross-fund service costing. Local expansion rule: Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.
- Examples
- A central warehouse fund.
- Do not use for
- External customer operations (enterprise funds).
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.