Revenues · Intergovernmental — State
3210 Intergovernmental — State
Since 2026.03
- What it is
- State intergovernmental revenue includes grants, subventions, and shared revenues from the State of California and state-administered programs.
- Accounting note
- Capture GRANT_ID or program code where needed; reconcile to state remittances and schedules.
- Examples
- Gas tax allocations; SB1; state mandates reimbursements; state pass-through grants.
- Do not use for
- Federal programs (3200).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 20 R07.5 Other Intergovernmental StateGENREV_OTHER_STATE General revenues column. State revenue without a function reports as other general state revenue. Line by function (2)
|
| 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 R54 Other Intergovernmental StateOTHR_INTERGOV_STATE |
| 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.