Fund Balance / Net Position · Fund Balance / Net Position
2900 Fund Balance / Net Position – Unassigned
Since 2026.03
- What it is
- Unassigned fund balance / unrestricted net position represents the portion of equity available for general use, not otherwise restricted, committed, or assigned.
- Accounting standard
- Unassigned fund balance is the residual classification for the General Fund and includes all amounts not contained in other classifications. Unrestricted net position is the residual in proprietary/government‑wide reporting after net investment in capital assets and restricted components.
- Accounting note
- Use for General Fund residual fund balance or enterprise unrestricted residual. Ensure restrictions and designations are recorded separately.
- Reporting note
- This is often the key indicator used for fiscal health and policy compliance (reserves).
- Examples
- General Fund unassigned reserves; enterprise unrestricted net position.
- Do not use for
- Restricted resources (2910); committed/assigned designations (2920).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R37 UnassignedGEN_UNASSIGNED Column for the fund's type (general, special revenue, capital projects, debt service, permanent). |
| Government-wide ledger (980) | Not reported. Net position of governmental activities is not reported on form 40. |
| Enterprise funds (water example) | Form 38 R69 UnrestrictedENT_UNRETRICTED Enterprise or internal service column. |
| Enterprise form net positionForm 12 R81 UnrestrictedUNRESTRICTED_NET_POSIT | |
| Internal service funds | Form 38 R69 UnrestrictedINT_SERV_UNRETRICTED Enterprise or internal service column. |
| Enterprise form net positionForm 03 R35 UnrestrictedUNRESTRICTED_NET_POSIT | |
| Fiduciary funds (pension trust example) | Form 39 R31 Pension Other Employee BenefitsPEN_OTHER_EE_BEN_TRUST_PEN_OTHER_EE_BEN 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.