Revenues · Licenses/Permits/Fees/Fines
3140-3199 Other Fees – Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Reserved local-detail block for additional licenses, permits, fees, fines, and related revenues while preserving rollups to the FTR fee categories.
- Accounting note
- Define each fee type and maintain fee schedules. Use FEE_TYPE dimension for program-level comparability (especially impact/development fees).
- Examples
- Plan check fees; inspection fees; zoning fees; specialized permit categories.
- Do not use for
- Taxes (3000–3099) and intergovernmental (3200–3299).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 22 R41 Other Charges for Current Services (Specify)FUNC_OTHER_CHAR_CURR_SERV General column when the function is 0000, Functional column otherwise. Other fees report as other charges for current services. |
| 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.