Other Financing Sources/Uses · Transfers
8001-8009 Transfers In – Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Reserved local-detail block for Transfers in represent incoming interfund transfers that increase fund resources without being classified as revenue.
- Accounting standard
- Use for additional Transfers are other financing sources/uses rather than revenues/expenses in governmental fund statements.
- Accounting note
- Post the receiving side to 8000. Ensure the sending side posts to 8010 in the originating fund for reconciliation.
- Reporting note
- Use for operating transfers, residual transfers, and legally authorized transfers into a fund.
- Examples
- General Fund transfer in from enterprise; transfer in to CIP fund.
- Do not use for
- Grant revenues (3200–3299) and charges for services (3300–3399).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 30 R12 Transfers InTRANSFER_IN |
| 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 R72 Transfers InTRANS_IN |
| Internal service funds | Form 03 R26 Transfers InTRANS_IN |
| Fiduciary funds (pension trust example) | Not reported. Other financing sources are not used in fiduciary funds; review. |
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.