Revenues · Intergovernmental — Local/Other
3230-3299 Intergovernmental – Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Reserved local-detail block for multiple local/other intergovernmental programs while preserving rollups to the appropriate intergovernmental category.
- Accounting note
- Define each program; capture GRANT_ID for compliance and 1:1 FTR mapping when required.
- Examples
- Measure allocations; regional grants; pass-through reimbursements.
- Do not use for
- Fees and service charges (3100/3300).
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 R56 Intergovernmental OtherINTERGOV_OTHR |
| 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.