Other Financing Sources/Uses · Other Financing Contra
8990-8999 Other Financing Contra - Local Detail
Reserved range for local detail codesSince 2026.03
- What it is
- Other financing contra objects reverse or reclassify transfers and other financing activity without losing original financing-detail coding.
- Accounting note
- Use for transfer reversals, financing reallocations, or correction entries tied back to original other financing lines.
- Reporting note
- Report as negative other financing sources and uses where included in reporting.
- Examples
- Reverse transfer posted to wrong fund; reclass interfund financing entry; unwind duplicate financing journal.
- Do not use for
- Do not use for operating revenue or expense corrections.
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 Contra detail; should net to zero. |
| 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.