Revenues · Fiduciary Additions
3695 Receipts from Depositors
ProposedSince 2027.03
- What it is
- Amounts received by a custodial fund on behalf of depositors.
- Examples
- Bail and deposits held for others.
- Do not use for
- Taxes collected for other governments (3000-3099).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 23 R05 Other Miscellaneous Revenues (Specify)GENREV_OTHER_MISC_REV General column when the function is 0000, Functional column otherwise. Same as 3420. |
| 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 3420. |
| Internal service funds | Form 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV Same as 3420. |
| Fiduciary funds (pension trust example) | Form 30.5 R16 Receipts from DepositorsPEN_RECEIPT_DEPOSIT 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.