Revenues · Intergovernmental — Federal
3200 Intergovernmental — Federal
Since 2026.03
- What it is
- Federal intergovernmental revenue includes grants, shared revenues, and reimbursements from federal agencies (direct or pass-through).
- Accounting note
- Capture GRANT_ID for program-level tracking; maintain award documents and reimbursement schedules.
- Examples
- FEMA reimbursements; CDBG federal portion; federal pass-through via state/county.
- Do not use for
- State-only programs (3210) and local reimbursements (3220–3299).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 21 R15 Other Federal GrantsFUNC_OTHER_FED_GRANT 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 R49 Other Intergovernmental FederalOTHR_INTERGOV_FED |
| Internal service funds | Form 03 R15 Other Nonoperating RevenuesOTHR_NONOP_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.