Other Financing Sources/Uses · Transfers
8010 Transfers Out
Since 2026.03
- What it is
- Transfers out represent outgoing interfund transfers that reduce fund resources without being classified as expenditure.
- Accounting standard
- Transfers are other financing sources/uses rather than revenues/expenses in governmental fund statements.
- Accounting note
- Post the sending side to 8010. Ensure the receiving fund posts to 8000 to reconcile and eliminate appropriately.
- Reporting note
- Use for operating transfers, residual transfers, and authorized fund contributions to other funds.
- Examples
- Transfer out to debt service fund; transfer out to internal service for capitalization.
- Do not use for
- Vendor payments (expenses) and debt principal/interest (7000–7020).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 30 R13 Transfers OutTRANSFER_OUT |
| 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 R73 Transfers OutTRANS_OUT |
| Internal service funds | Form 03 R27 Transfers OutTRANS_OUT |
| 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.