Last Updated: May 2025
| GASB Fund | Title |
|---|---|
|
1xxx & 5xxx Governmental Funds |
|
| 11XX | General Fund |
| 1100 | General Fund |
| 1102 | General Fund (Special Revenue) |
| 1103 | General Fund (Federal) |
| 1106 | General Fund (Trust) |
| 1107 | General Fund-Internal Service |
| 1111 | Clean Water Management Trust Fund |
| 1112 | Health and Wellness Trust Fund |
| 1113 | Tobacco Trust Fund |
| 1114 | Education Lottery Fund |
| 1115 | Public School Capital Building Fund |
| 1116 | Educational Materials & School Buses |
| 1118 | School of Technology |
| 1119 | Information Technology |
| 1120 | NC Veterans Home Trust Fund |
| 1121 | Collection of Worthless Checks |
| 1122 | Developmental Disabilities & Substance Abuse |
| 1123 | Clean Water Bonds Loan Fund |
| 1125 | Wildlife Resources |
| 1132 | General Fund-Child Health Insurance Fund |
| 1198 | General Fund - Non-Reverting |
| 12XX-13XX | Special Revenue Funds |
| 1200 | Other Special Revenue Fund |
| 1221 | DENR Other |
| 1224 | Zoo, Science, Museums & Aquariums |
| 1303 | Critical School Facilities Need Fund |
| 1310 | Disability Determination Fund |
| 1316 | North Carolina Saltwater Fishing Fund |
| 1319 | One North Carolina Fund |
| 1326 | NC Dual Party Relay System |
| 1337 | Rescue Squad Workers Relief Fd |
| 1345 | Occupational Licensing Boards |
| 1347 | NC Museum Art Fund |
| 1348 | Roanoke Island Commission |
| 1349 | Roanoke Island Commission Endowment |
| 1352 | Parks and Recreation Trust Fund |
| 1353 | Wetlands Restoration Fund |
| 1357 | Public School Bond Fund |
| 1361 | Wireless Emergency Telephone Sys Fund |
| 1362 | Clean Water Bond Proceeds Fund |
| 1364 | REDC Supplemental and Capacity Grants |
| 1365 | Natural Gas Loans and Grants |
| 1371 | Highway Bond Proceeds |
| 1387 | State Highway Fund |
| 1389 | State Highway Trust Fund |
| 1391 | Leaking Petroleum Underground Storage Tank Cleanup Fund |
| 1394 | Escheats Fund |
| 1395 | Natural Heritage Trust Fund |
| 1396 | Prison Enterprise Fund |
| 1398 | Appellate Courts Printing and Computer |
| 14XX | Capital Projects Funds |
| 1400 | Capital Projects Fund |
| 1424 | NC Infrastructure Finance Corporation |
| 1426 | Debt Supported Projects |
| 1429 | Public Improvement Bonds |
| 1430 | Debt Proceeds & Interest |
| 15XX | Permanent Funds |
| 1500 | Departmental Permanent Funds |
| 1501 | Wildlife Endowment Program |
| 1502 | NC Marine Resources Endowment Fund |
| 5XXX | Account Groups |
| 5100 | Capital Assets |
| 5200 | Long Term Debt |
|
2xxx & 4xxx Proprietary Funds |
|
| 25XX | Enterprise Funds |
| 2500 | Other Funds |
| 2501 | Farmers Market |
| 2515 | NC State Fair |
| 2517 | USS North Carolina Battleship Commission |
| 2520 | Volunteer Safety Workers Comp. Fund |
| 2531 | State Public Education Property Insurance Fund |
| 2535 | Unemployment Compensation Fund |
| 2536 | EPA Clean Water Revolving Loan Fund |
| 2537 | EPA Drinking Water Revolving Loan Fund |
| 2539 | State Banking Commission |
| 2540 | ABC Commission |
| 2541 | Utilities Commission |
| 2542 | North Carolina State Lottery Fund |
| 2543 | NC Turnpike Authority |
| 2544 | Occupational Licensing Boards |
| 26XX | Component Units |
| 2611 | NC Housing Finance Agency |
| 2612 | State Ports Authority (Online entity. Reported in NCFS) |
| 2615 | NC Global Transpark Authority (Online entity. Reported in NCFS) |
| 2618 | NC Biotechnology Center |
| 2620 | State Education Assistance Authority (SEAA) |
| 2621 | NC Partnership for Children |
| 2626 | Centennial Authority |
| 2627 | North Carolina Railroad Company |
| 2629 | State Health Plan |
| 2631 | UNC-Hospitals |
| 2632 | UNC-Hospitals - LITF |
| 2634 | UNC-Hospitals |
| 2635 | UNC HealthCare Enterprise Fund |
| 2637 | Rex Healthcare |
| 2638 | Chatham Hospital |
| 2640 | The Golden LEAF, Inc. |
| 2644 | Economic Development Partnership of North Carolina, Inc. |
| 2645 | NCInnovation |
| 27XX | Internal Service Funds |
| 2702 | Federal Surplus Property |
| 2706 | State Surplus Property |
| 2714 | Motor Fleet Management |
| 2717 | State Property Fire Ins |
| 2723 | Mail Service Center |
| 2728 | Temporary Solutions |
| 2730 | Computing Services |
| 2731 | State Telecommunications Services |
| 4XXX | University and Community College Funds |
| 41XX | Current Funds |
| 4110 | Unrestricted General |
| 4120 | Unrestricted Proprietary |
| 4130 | Restricted |
| 42XX | Fiduciary Funds |
| 4210 | Loan |
| 4220 | Endowment & Similar |
| 4230 | Agency |
| 43XX | Plant Funds |
| 4310 | Plant Fund |
| 4340 | Elimination GASB |
|
3xxx Fiduciary Funds |
|
| 33XX | Pension (and other Employee Benefit) Trust Funds |
| 3311 | Teachers/St Empl Ret Sys |
| 3312 | Local Gov Emp Ret System |
| 3314 | Fire/Rescue Squad Workers Pension Fund |
| 3315 | Consolidated Judicial Ret Sys |
| 3316 | Leg Retirement Sys |
| 3317 | NC National Guard Pension Fund |
| 3318 | 401K Supplemental Retirement Ins. Fund (Offline entity. Not recorded in NCFS) |
| 3319 | Disability Income Plan of NC |
| 3321 | Death Benefit Plan |
| 3322 | Register of Deeds Supplemental Pension Fund |
| 3323 | Sheriff's Supplemental Pension |
| 3324 | Deferred Compensation |
| 3325 | Retiree Health Benefit |
| 35XX | Private Purpose Trust Funds |
| 3500 | Private Purpose Trust Fd Departmental |
| 3501 | Deposits of Insurance Carriers Fund |
| 3502 | Clerk of Courts |
| 39XX | Custodial Funds |
| 3900 | Custodial Funds - Departmental |
| 3912 | Local Sales Tax Collections |
| 3914 | Clerk of Courts |
| 3918 | Vehicle Property Tax Collection |
| 3919 | State Treasurer Investment Pool |
| 3920 | Equity Investment Account |
| 3921 | Bond Index Investment Pool |
| 3922 | Swain County Settlement |
| 3923 | Local Fiscal Recovery |
|
9XXX Not Included for ACFR Budget and/or GAAP |
|
| 9000 | NON DSS GAAP/ BUDGET ACFR |
| 9900 | NON DSS GAAP ACFR |