Liabilities · Current Liabilities
2120 Due to Other Governments
Since 2026.10
- What it is
- Amounts owed to other governments.
- Examples
- Fees collected for the county or state; amounts owed to a joint powers authority.
- Do not use for
- Amounts owed to other funds (2030).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R23 Due to Other GovernmentsGEN_DUE_TO_OTHER_GOV 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 R36 Due to Other GovernmentsENT_DUE_TO_OTHER_GOV Enterprise or internal service column. |
| Internal service funds | Form 38 R36 Due to Other GovernmentsINT_SERV_DUE_TO_OTHER_GOV Enterprise or internal service column. |
| Fiduciary funds (pension trust example) | Form 39 R24 Due to Other GovernmentsPEN_OTHER_EE_BEN_TRUST_DUE_TO_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.