Revenues · Intergovernmental — Local/Other
3220 Intergovernmental — Local/County/Other
Since 2026.03
- What it is
- Local/other intergovernmental revenue includes county, special district, and other governmental reimbursements and shared revenues.
- Accounting note
- Use local detail and GRANT_ID where multiple programs exist; maintain MOUs and billing backup.
- Examples
- County reimbursements; joint powers authority distributions; other agency cost-sharing.
- Do not use for
- Charges for services to non-government customers (3300–3399).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 21 R18 Other County GrantsGENREV_OTHER_CO_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 R55 Intergovernmental CountyINTERGOV_COUNTY |
| 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.