Other Financing Sources/Uses · Other Financing — Other/Detail
8620-8989 Other Financing – Local Detail
Reserved range for local detail codesSince 2026.10
- What it is
- Reserved local-detail block for other financing sources/uses. Use for additional financing items requiring separate identification while preserving rollups.
- Accounting standard
- Use for other financing classifications consistent with transaction substance and reporting model (e.g., refunding proceeds, insurance recoveries treated as OFS/U by policy).
- Accounting note
- Define local financing objects and keep stable. Document classification decisions for audit defensibility.
- Reporting note
- Avoid using local detail for standard transfers—use 8000/8010. Use this block for specialized financing needs.
- Examples
- Refunding proceeds; debt premium/discount as OFS/U (if policy); specialized financing inflows/outflows.
- Do not use for
- Operating revenues/expenses; debt service payments.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 30 R13.5 Other Financing Sources (Uses) OtherOTHR_OTHER_FIN_SOURCES |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Not reported. Other financing sources are not used in proprietary funds; review. |
| Internal service funds | Not reported. Other financing sources are not used in proprietary funds; review. |
| 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.