Materials & Services · Other Operating

5220 Insurance

Since 2026.03

What it is: Insurance includes premiums and insurance-related charges for general liability, property, and other insurance programs (excluding workers’ comp if tracked separately).
Accounting note: Maintain premium schedules and allocations. Separate insurance claims payments (5230) as policy requires.
Examples: General liability premiums; property insurance; cyber insurance.
Do not use for: Workers' compensation (4140) and claims payments (5230).

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 R07 Other Operating ExpendituresOTHR_OP_EXP
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 R35 Other Operating ExpensesOTHR_OP_EXP Line by function (10) 0000 All Functions / Unspecified (Silent Default): Form 12 R35 Other Operating Expenses 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 R10 Other Operating ExpensesOTHR_OP_EXP
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.