Revenues · Capital Contributions
3500 Capital Grants — Federal
Since 2026.10
- What it is
- Federal grants restricted to capital acquisition or construction.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 21 R15 Other Federal GrantsFUNC_OTHER_FED_GRANT General column when the function is 0000, Functional column otherwise. Capital grants are revenue in governmental funds. |
| 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 R65 Capital contributions: FederalFED_CAP_CONTRIB |
| Internal service funds | Form 03 R22 Capital contributions: FederalFED_CAP_CONTRIB |
| 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.