Reserved / Future Use (900-999)

999 Cash & Investment Clearing Fund

Pooled cash and investment clearingSince 2026.03

Cities FTR

not reported

The fund category decides the form and column. See how the FTR is built.

What it is: The pooled cash and investment account that holds every fund's cash; each fund shows its share as cash in the pool.
Accounting standard: Not reported to FTR
Accounting note: Allows fund-level balance sheets without duplicating bank accounts
Reporting note: Local expansion rule: Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.
Examples: The treasury pool and its bank and investment accounts.
Notes: Not an operating fund, cash should be zero after allocation.

Local expansion

Optional local expansion: append 4th digit (###D). Universal parent is first 3 digits.