Fiduciary / Trust / Custodial (800-899)
880 Investment Trust Fund (template)
Investment trust fundsSince 2026.10
Cities FTR
39:INVESTMENT_TRUST; 30.5
The fund category decides the form and column. See how the FTR is built.
- What it is
- The share of an investment pool that belongs to other agencies.
- Accounting standard
- Investment trust funds report the external portion of investment pools (GASB 31 and 84).
- Examples
- A county treasury pool's outside participants.
Local expansion
Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.