Revenues · Licenses/Permits/Fees/Fines
3120 Fines & Forfeitures
Since 2026.03
- What it is
- Fines and forfeitures include penalties and fines imposed by the city, including administrative citations and court-related revenues where applicable.
- Accounting note
- Tie to citation systems and remittance reports. Separate pass-through portions via local detail if needed.
- Examples
- Parking fines; administrative citations; code enforcement penalties.
- Do not use for
- Service charges and fees (3100/3300).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 19 R03.5 Other FinesGENREV_OTHER_FINE General column when the function is 0000, Functional column otherwise. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R18 Other Operating RevenuesOTHR_OP_REV |
| Internal service funds | Form 03 R03 Other Operating RevenuesOTHR_OP_REV |
| Fiduciary funds (pension trust example) | Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR 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.