Revenues · Charges for Services
3340 Interfund Charges for Services
Since 2026.10
- What it is
- Charges to other funds for goods or services sold as part of normal operations (interfund services provided and used, formerly quasi-external transactions).
- Examples
- Water billed to the general fund for park irrigation.
- Do not use for
- Overhead allocations, which are reimbursements rather than interfund services.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 22 R40 Quasi-External TransactionsFUNC_QUASI_EXTERNAL_TRANS 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 R10 InterdepartmentalINTERDEPARTMENTAL |
| Internal service funds | Form 03 R02 Charges for ServicesCHRGS_SERV |
| 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.