Revenues · Intergovernmental — Federal

3202 Workforce Innovation & Opportunity Act

Since 2026.10
What it is
Federal workforce program revenue (formerly WIA).

Where it reports on the Cities FTR

Fund typeFTR line
Governmental fundsForm 21 R14 Workforce Investment Act (WIA)FUNC_WORK_INVEST_ACT
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 fundsForm 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.