Fiduciary / Trust / Custodial (800-899)
800 Fiduciary/Agency/Trust — General (Combined Block)
Custodial fundsSince 2026.03
Cities FTR
39:CUSTODIAL; 30.5
The fund category decides the form and column. See how the FTR is built.
- What it is
- The start of the fiduciary block: resources the agency holds for others and cannot use for its own programs.
- Accounting standard
- Fiduciary funds report resources held in a trustee or custodial capacity for individuals, private organizations, or other governments. Fiduciary activities are excluded from government-wide statements.
- Accounting note
- Use only when the city has a true fiduciary responsibility. Maintain trust agreements and custodial activity schedules. 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
- Condensed fiduciary block to preserve room for governmental funds while maintaining FTR rollup capacity. Local expansion rule: Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.
- Examples
- A combined custodial fund for a small agency.
- Do not use for
- Money the agency can spend on its own programs (governmental or enterprise funds).
- Notes
- Combined 100-block for all fiduciary/agency/trust activity.
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.