Fiduciary / Trust / Custodial (800-899)
820 Pass-through / Clearing — General
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
- Money received and paid on to other governments or parties within a short time.
- 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
- State fees collected with building permits.
- Do not use for
- City revenues/expenses that benefit the city (governmental or enterprise).
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.