Revenues · Fiduciary Additions
3690 Contributions — Employer
ProposedSince 2027.03
- What it is
- Employer contributions received by a pension or OPEB trust.
- Accounting standard
- The employer records its own side as an expense or expenditure (4100).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 23 R04 Contributions from Nongovernmental SourcesGENREV_CONT_FR_NONGOV_SOURCE General column when the function is 0000, Functional column otherwise. Same as 3410. |
| 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 R58 Other Nonoperating RevenuesOTHR_NONOP_REV Same as 3410. |
| Internal service funds | Form 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV Same as 3410. |
| Fiduciary funds (pension trust example) | Form 30.5 R01 EmployerPEN_CONT_EMP 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.