Assets · Current Assets
1141-1149 Intergovernmental Receivable – Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Reserved local-detail block for Intergovernmental receivable reflects amounts due from federal, state, or other local governments, typically for grants or reimbursements.
- Accounting standard
- Use for additional Recognize intergovernmental receivables when eligibility requirements are met and amounts are measurable; for reimbursement grants, recognize when allowable costs are incurred.
- Accounting note
- Tie to grant agreements and claims schedules. Maintain grant file documentation to support eligibility and timing.
- Examples
- State gas tax reimbursement receivable; federal grant reimbursement receivable; county pass-through receivable.
- Do not use for
- Internal amounts due from other funds (1050/2030).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R08 Due from Other GovernmentsGEN_DUE_FR_OTHER_GOV Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Not reported. Current assets of governmental activities are not reported on form 40. |
| Enterprise funds (water example) | Form 38 R07 Due from Other GovernmentsENT_DUE_FR_OTHER_GOVT Enterprise or internal service column. |
| Internal service funds | Form 38 R07 Due from Other GovernmentsINT_SERV_DUE_FR_OTHER_GOVT Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R15 Due from Other GovernmentsPEN_OTHER_EE_BEN_TRUST_DUE_FR_OTHER_GOVT 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.