Materials & Services · Contracts & Services

5110 Legal / Audit / Consulting

Since 2026.03

What it is: Legal/audit/consulting includes professional services such as legal counsel, audit services, specialized consulting, and related professional fees.
Accounting note: Track by engagement and contract; consider separating audit vs legal vs consulting via local detail if desired.
Examples: Annual audit engagement; city attorney contract; financial consulting.
Do not use for: Routine contracted maintenance (5130) unless included in professional services contract.

Where it reports on the Cities FTR

Fund type	FTR line
Governmental funds	By functionThe line depends on the function code (forms 24-28). See each function's line.
	By major objectForm 29 R04 PrivatePRIVATE
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 R31 Contractual ServicesCONTRACT_SERV Line by function (10) 0000 All Functions / Unspecified (Silent Default): Form 12 R31 Contractual Services 7110 Water Supply: Form 12 R20 Water Supply 7111 Water Purchases: Form 12 R21 Water Purchases 7112 Groundwater Replenishment: Form 12 R22 Groundwater Replenishment 7119 Other Water Supply: Form 12 R23 Other Water Supply Expenses 7120 Water Pumping: Form 12 R24 Pumping 7130 Water Treatment: Form 12 R25 Treatment 7140 Water Transmission and Distribution: Form 12 R26 Transmission and Distribution 7150 Water Customer Accounting and Collection: Form 12 R28 Customer Accounting and Collection 7160 Water Sales Promotion and Conservation: Form 12 R29 Sales Promotion
Internal service funds	Form 03 R06 Contractual ServicesCONTRACT_SERV
Fiduciary funds (pension trust example)	Form 30.5 R21 Administrative ExpensesPEN_ADMIN_EXP 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.