Revenues · Intergovernmental — State

3219 Other State Grants & Subventions

Since 2026.10

What it is: State operating grants and subventions not classified above.
Do not use for: Capital grants (3510).

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) 0000 All Functions / Unspecified (Silent Default): Form 20 R07.5 Other Intergovernmental State 1000 General Government: Form 20 R31 Other State Grants Other
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.