Fund Balance / Net Position · Fund Balance / Net Position
2910 Fund Balance – Restricted
Since 2026.03
- What it is
- Restricted fund balance / restricted net position represents resources constrained to specific purposes by external parties, law, or enabling legislation.
- Accounting standard
- Restricted amounts are constrained by external parties (creditors, grantors, contributors), by laws/regulations, or by enabling legislation. Classification depends on the nature of the restriction.
- Accounting note
- Maintain restriction schedules by source and purpose. Ensure restricted cash/investments and related liabilities are appropriately tracked by fund and/or tags.
- Reporting note
- Commonly used for grants, impact fees, special taxes, and enterprise restricted accounts.
- Examples
- Impact fee restricted balance; gas tax restricted balance; restricted enterprise revenue bond covenants.
- Do not use for
- Internal designations without external constraint (use 2920).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R34 RestrictedGEN_RESTRICTED 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 R68 RestrictedENT_RETRICTED Enterprise or internal service column. |
| Enterprise form net positionForm 12 R80 RestrictedRESTRICTED_NET_POSIT | |
| Internal service funds | Form 38 R68 RestrictedINT_SERV_RETRICTED Enterprise or internal service column. |
| Enterprise form net positionForm 03 R34 RestrictedRESTRICTED_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.