Fund Balance / Net Position · Fund Balance / Net Position
2940 Fund Balance — Committed
Since 2026.10
- What it is
- Fund balance constrained by formal action of the governing board.
- Accounting standard
- GASB 54. Changes require the same formal action.
- Examples
- Stabilization reserve established by resolution.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 37 R35 CommittedGEN_COMMITTED 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.