Last updated: May 2025
GASB Fund |
Title & Explanation |
| 1104 | General Fund (C.I.) (no longer used) |
| 1105 | General Fund (Enterprise) (no longer used) |
| 1109 | General Fund-Offline (no longer used) |
| 1117 | Teaching Fellows Program (no longer used) |
| 1301 | NC Housing Trust Fund ( Reclassified to GASB 9000 in 99-00) |
| 1302 | Public School Facilities Bond Fund (No longer active) |
| 1303 | Critical School Facilities Need Fund ( No longer active) |
| 1305 | Tryon Palace Fund (Reclassified to GASB 1400 for Fiscal Year 2011) |
| 1307 | Water Quality Fees Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1311 | Industrial Development Fund (No longer active) |
| 1313 | Bus Energy Improvement Prog Revolving Loan Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1315 | Banking Inst Administration Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1317 | ABC Commission Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1318 | Utilities Commission and Public Staff Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1324 | Forest Development Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1325 | Clean Air Act Permit Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1330 | Clean Water Bonds (no longer used) |
| 1335 | Volunteer Fire Dept Fund (no longer used) |
| 1336 | Volunteer Rescue/EMS Fund (no longer used) |
| 1331 | Natural Gas Expansion Fund (Reclassified to GASB 1400 for Fiscal Year 2011) |
| 1332 | Scholarship Loan Fund for Prospective Teachers (Transferred to State Education Assistance Authority (GASB 2620) effective 6/30/2006) |
| 1333 | Teaching Fellows Prog (Reclassified to GASB 1117 for Fiscal Year 2011) |
| 1334 | Teaching Grant Prog (no longer active) |
| 1338 | Second Injury Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1339 | State Health Plan Purch Alliance (no longer active) |
| 1340 | Children's Trust Fund (Transferred to DHHS and GASB 1100 for fiscal year 2010) |
| 1342 | Water and Air Quality Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1343 | School of Technology (Reclassified to GASB 1118 for Fiscal Year 2011) |
| 1344 | Capital Preservation Fund (no longer active) |
| 1346 | Domestic Violence Fund (no longer used) |
| 1350 | NC Veterans Home Trust Fund (Reclassified to GASB 1120 for Fiscal Year 2011) |
| 1351 | Dry Cleaning Solvent (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1354 | Marine Conservation Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1355 | Clean Water Trust Fund (Reclassified to GASB 1111 for Fiscal Year 2011) |
| 1356 | Fire Safety Loan Fund (Reclassified to GASB 3200 in 97-98) |
| 1358 | Collection of Worthless Checks (Reclassified to GASB 1121 for Fiscal Year 2011) |
| 1359 | Well Construction Fund (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1360 | Inactive Hazardous Waste (Reclassified to GASB 1200 for Fiscal Year 2000) |
| 1363 | Natural Gas Bond Proceeds Fund (no longer used) |
| 1364 | REDC Supplemental and Capacity Grants (Reclassified to GASB 1429 for Fiscal Year 2011) |
| 1367 | Health and Wellness Trust Fund (Reclassified to GASB 1112 for Fiscal Year 2011) |
| 1368 | Tobacco Trust Fund (Reclassified to GASB 1113 for Fiscal Year 2011) |
| 1369 | Higher Education Bonds (Reclassified to GASB 1428 for Fiscal Year 2011) |
| 1370 | NC Infrastructure Finance Corporation (Reclassified to GASB 1424 for Fiscal Year 2011) |
| 1372 | Information Technology (Reclassified to GASB 1119 for Fiscal Year 2011) |
| 1373 | Ecosystem Enhancement (Reclassified to GASB 1353 in Fiscal Year 2006) |
| 1374 | Educational Lottery Funds (Reclassified to GASB 1114 for Fiscal Year 2011) |
| 1375 | Special Indebtedness (Reclassified to GASB 1430 for Fiscal Year 2011) |
| 1380 | Clean Water Bonds Loan Fund ( Reclassified to GASB 1393) |
| 1381 | Employment and Training Admin Fund (no longer used) |
| 1382 | Employment Security Commission Fund (no longer used) |
| 1383 | Highway Patrol Fund (no longer used) |
| 1384 | Community College Special Programs Fund (Reclassified to GASB 1400 for Fiscal Year 2011) |
| 1385 | Public School Building Capital Fund (Reclassified to GASB 1115 for Fiscal Year 2011) |
| 1386 | Educ Materials & School Buses (Reclassified to GASB 1116 for Fiscal Year 2011) |
| 1388 | State Highway Equipment Fund (no longer used) |
| 1390 | Wildlife Resources (Reclassified to GASB 1125 for Fiscal Year 2013) |
| 1392 | Tobacco Settlement (Tobacco settlement now accounted for in General Fund GASB and budget code) |
| 1393 | Water Infrastructure (Clean Water Funds) (Portion reclassified to GASB 1123 and a portion to 1429 for Fiscal Year 2011) |
| 1397 | Public Improvement Bonds (Reclassified to GASB 1429 for Fiscal Year 2011) |
| 1399 | Developmental Disabilities & Substance Abuse (Reclassified to GASB 1122 for Fiscal Year 2011) |
| 1403 | Capital Projects Fund (Federal) (Reclassified to GASB 1400 in 2006 fiscal year) |
| 1410 | Capital Improvement Bond Fund of 1988 (no longer active) |
| 1420 | Prison Facilities Leg Bond Act of 1990 (no longer active) |
| 1421 | STE Prison & Youth Svcs FAC BND (no longer used) |
| 1422 | State Cap Fac Leg Bond FD 1991 (no longer used) |
| 1425 | State Energy Contracts (no longer used) |
| 1427 | Unallocated Bond Fund (no longer used) |
| 1428 | Higher Education Bonds (no longer used) |
| 19XX | Debt Service Fund (no longer active) |
| 1912 | General Obligation Bonds (no longer active) |
| 1913 | ABC Commission Bonds (no longer active) |
| 2502 | Indian Cultural Tourist Center (Reclassified to GASB 1200 for-end 6/30/2002 because of GASB Statement 34) |
| 2532 | Child Health Insurance Fund (Reclassified to GASB 1132 for year-end 6/30/2002 because of GASB Statement 34) |
| 2533 | Town of Butner Water & Sewer (Operations transferred to local authority; 2006 was last year in CAFR) |
| 2613 | Ports Railway Commission (No longer a component unit; transferred by legislation to State Ports Authority (GASB 2612) for fiscal year 2003.) |
| 2614 | NC Agricultural Finance Authority (No longer a component unit. Reclassified as a related organization in FY 2013) |
| 2616 | NC Low Level Radioactive Waste Managmnt Auth (The Authority's existence terminated by law when G.S. Chap 104G repealed effective 7/1/00) |
| 2617 | MCNC (No longer a component unit as of 6/30/2002) |
| 2619 | NC Rural Rehabilitation Corp (Transferred by legislation to Ag Finance (GASB 2614) effective 7/1/2001) |
| 2622 | Western NC Regional Economic Development Comm (No longer a CU. Dissolved effective 6/30/14 by repeal of NC G.S. 158.8-1) |
| 2623 | Northeastern NC Regional Economic Development Comm (No longer a CU. Dissolved effective 6/30/14 by repeal of NC G.S. 158.8-2) |
| 2624 | Southeastern NC Regional Economic Development Comm (No longer a CU. Dissolved effective 6/30/14 by repeal of NC G.S. 158.8-3) |
| 2625 | Rural Economic Development Center, Inc. (No longer a CU. Reclassified as a related organization in FY 2014) |
| 2628 | Disability Income Plan of NC (Reclassified to GASB 3319 for yr-end 6/30/2002 because of GASB Statement 34) |
| 2633 | UNC-Hospitals (No longer used effective 7/1/2000) |
| 2636 | UNC-Hospitals (No longer used effective 7/1/2000) |
| 2641 | NC Phase II Tobacco Certification Entity, Inc (Ceased operations effective 6/30/2008) |
| 2642 | NC Turnpike Authority (transferred to DOT Enterprise fund 2543 effective for fy 2010) |
| 2643 | NC Health Insurance Risk Pool, Inc. (No longer a CU. The state sunset the pool effective 1/1/14. FY 2015 CAFR restated to remove.) |
| 2700 | Internal Service - Other Funds (no longer reported in the ACFR as a column) |
| 2701 | Clerk of Supreme Court Printing Dept. (Reclassified to GASB 1109 for yr-end 6/30/2002 because of GASB Statement 34) |
| 2703 | Cherry Hospital Auxiliary Services (A portion transferred to Prison Enterprises, the remaining reclassified to GASB 1200 for yr-end 6/30/2002) |
| 2704 | John Umstead Hospital Auxiliary Services (Reclassified to GASB 1200 for yr-end 6/30/2002 because of GASB Statement 34) |
| 2705 | State Health Plan (Reclassified to GASB 2629, Component Units in 2000) |
| 2712 | Prison Enterprises (Reclassified to GASB 1396 for yr-end 6/30/2002 because of GASB Statement 34) |
| 2721 | State Printing Office (no longer active) |
| 2732 | Client Support Services (Reclassified to GASB 2730 for yr-end 6/30/2002) |
| 2733 | Systems Integration Services (Reclassified to GASB 2730 for yr-end 6/30/2002) |
| 2734 | NC Information Highway (Reclassified to GASB 2731 for yr-end 6/30/2002) |
| 2736 | Death Benefit Plan (Reclassified to GASB 3321 for yr-end 6/30/2002 because of GASB Statement 34) |
| 2737 | Disability Plan of North Carolina (Reclassified to GASB 2628, Component Units, in 2000) |
| 2738 | Worker's Compensation Fund (Reclassified to GASB 1107 effective 7/1/14) |
| 2739 | State Treasurer IT Center (Reclassified to GASB 1107 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3100 | Expendable Trust Funds - Departmental (Reclassified to various GASBs for yr-end 6/30/2002 because of GASB Statement 34) |
| 3101 | Pigeon River Fund (Reclassified to GASB 1200 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3111 | Unemployment Compensation Fund (Reclassified to GASB 2535 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3112 | NC Candidates Financial Fund (Reclassified to GASB 1200 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3113 | Escheats Fund (Reclassified to GASB 1394 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3114 | Solid Waste Management Loan Fund (no longer active) |
| 3115 | Natural Heritage Trust Fund (Reclassified to GASB 1395 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3116 | 401(K) Supplemental Retirement Ins. Fund (Reclassified to GASB 3318 in 98-99) |
| 3117 | NC Pol Parties Financing Fund (Reclassified to GASB 1200 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3118 | Presidential Election Yr Candidates Fund (Reclassified to GASB 1200 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3119 | Cooperative Grading Services Trust Fund (Reclassified to GASB 1200 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3120 | Death Benefit Plan (Reclassified to GASB 2736 in 97-98) |
| 3121 | Disability Income Plan of N.C. (Reclassified to GASB 2737 in 97-98) |
| 3122 | Deferred Compensation Plan (Reclassified to GASB 3324 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3200 | Nonexpendable-Other Funds (Reclassified to various GASBs for yr-end 6/30/2002 because of GASB Statement 34) |
| 3213 | Public Education Loan Funds (Reclassified to GASB 1200 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3217 | Wildlife Endowment Programs (Reclassified to GASB 1501 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3218 | Community College Loan & Scholarships (Reclassified to GASB 1200 and 1500 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3220 | Clean Water Fund (Reclassified to GASB 1393 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3320 | Comprehensive Major Medical Plan (Reclassified back to component unit GASB 2629 for yr-end 6/30/2010 in response to GFOA comment) |
| 3400 | State Treasurer Investment Trust Fund (Reclassified to Custodial fund GASB 3919 for FY 2021 during GASB 84 implementation) |
| 3401 | Equity Investment Account (Reclassified to Custodial fund GASB 3920 for FY 2021 during GASB 84 implementation) |
| 3402 | Bond Index Investment Pool (Reclassified to Custodial fund GASB 3921 for FY 2021 during GASB 84 implementation) |
| 3911 | Deferred Compensation Plan (Reclassified to GASB 3122 in 97-98) |
| 3913 | Insurance Co. & Bondsmen Deposits (Reclassified to GASB 3501 for yr-end 6/30/2002 because of GASB Statement 34) |
| 3915 | Local Investment Fund Deposits (Reclassified to GASB 3400 in 97-98) |
| 3916 | Intra-entity Investment Fund Deposits (No longer used effective for year end 6/30/2019, no longer agency fund) |
| 3917 | Insurers in Receivership (Offline entity. Not recorded in NCFS.) |
| 4320 | University - Debt Service (No longer used effective for yr-end 6/30/2002 ; all activity in GASB 4310) |
| 4330 | University - Investment in Plant (No longer used effective for yr-end 6/30/2002 ; all activity in GASB 4310) |