Assets · Current Assets
1091-1099 Cash Allocated to Funds - Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- This reserved block provides optional local detail sub-objects beneath the “Cash Allocated to Funds” concept. It is intended for agencies that need to separately track cash attribution by allocation method, pool, custody arrangement, or other locally defined treasury structures while still rolling up cleanly into the CACOA standard allocation object structure.
- Accounting standard
- Use for additional objects intended to support proper fund reporting without requiring each fund to directly post activity to physical bank account objects (e.g., 1000–1009), while maintaining a clear audit trail showing how pooled cash is distributed among funds.
- Accounting note
- Use this object only for multiple pooled cash groups, special custody allocations, or grant cash attribution tracked separately for internal compliance dashboards. If you don’t need this detail, use only 1090. It should be posted in tandem between the central pooled cash fund and each receiving fund.
- Examples
- Physical investment accounts remain in Fund 999 (e.g.,General Treasury Pool, Bond Trustee Pool, Grant Custody Pool or Fiscal Agent/Pass-Through Pool). Allocation remains via 1091-1099 so each fund still reflects its ownership interest.
- Do not use for
- Do not create local detail codes that duplicate physical bank account tracking. Do not create local detail codes that duplicate physical bank account tracking.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R01 Cash InvestmentsGEN_CASH_INVEST Column for the fund's type (general, special revenue, capital projects, debt service, permanent). Each fund's share of pooled cash. |
| Government-wide ledger (980) | Not reported. Current assets of governmental activities are not reported on form 40. |
| Enterprise funds (water example) | Form 38 R01 UnrestrictedENT_UNRESTRICTED Enterprise or internal service column. |
| Internal service funds | Form 38 R01 UnrestrictedINT_SERV_UNRESTRICTED Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R01 Cash InvestmentsPEN_OTHER_EE_BEN_TRUST_CASH_INVEST Column for the trust or custodial fund type. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.