Materials & Services · Grants, Aid and Other Payments
5470 Intergovernmental Transfers Expense
ProposedSince 2027.03
- What it is
- Intergovernmental transfers a public hospital makes to draw down federal matching funds.
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 Same as 5200. | |
| 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 Same as 5200. |
| Internal service funds | Form 03 R10 Other Operating ExpensesOTHR_OP_EXP Same as 5200. |
| Fiduciary funds (pension trust example) | Form 30.5 R21 Administrative ExpensesPEN_ADMIN_EXP Column for the trust or custodial fund type. Same as 5200. |
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.