Assets · Current Assets
1150 Due From Other Funds
Since 2026.03
- What it is
- Due from other funds records short-term amounts owed to one fund by another fund within the same city reporting entity.
- Accounting standard
- Interfund receivables/payables are reported in fund statements and eliminated in government-wide statements except for certain residual balances.
- Accounting note
- Document the purpose and repayment plan; clear balances timely to avoid audit findings.
- Examples
- General Fund due from Grants Fund; Internal Service due from Enterprise Fund.
- Do not use for
- Amounts due from external governments (1040).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R07 Due from Other FundsGEN_DUE_FR_OTHER_FUND 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 R06 Due from Other FundsENT_DUE_FR_OTHER_FUND Enterprise or internal service column. |
| Internal service funds | Form 38 R06 Due from Other FundsINT_SERV_DUE_FR_OTHER_FUND Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R14.5 Other Current AssetsPEN_OTHER_EE_BEN_TRUST_OTHR_CURR_ASSETS 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.