Liabilities · Current Liabilities
2030 Due To Other Funds
Since 2026.03
- What it is
- Due to other funds records short‑term amounts owed by one fund to another within the same city reporting entity.
- Accounting standard
- Interfund payables are reported in fund statements and eliminated in government‑wide statements except for certain residual balances. Long‑term interfund loans may require separate classification and disclosure.
- Accounting note
- Maintain interfund schedules by fund pair, purpose, and expected settlement timing. Resolve balances promptly; document any long‑term arrangements.
- Reporting note
- Interfund balances are common audit focus areas. Avoid using interfund payables to ‘park’ deficits; ensure proper authorization and repayment plan.
- Examples
- General Fund due to Grants Fund for shared costs; Enterprise fund due to Internal Service fund for fleet charges.
- Do not use for
- Amounts owed to external governments (use 2000/2020/other liability accounts as appropriate).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R22 Due to Other FundsGEN_DUE_TO_OTHER_FUND Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Not reported. Current liabilities of governmental activities are not reported on form 40. |
| Enterprise funds (water example) | Form 38 R35 Due to Other FundsENT_DUE_TO_OTHER_FUND Enterprise or internal service column. |
| Internal service funds | Form 38 R35 Due to Other FundsINT_SERV_DUE_TO_OTHER_FUND Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R23.5 Other Current LiabilitiesPEN_OTHER_EE_BEN_TRUST_OTHR_CURR_LIAB 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.