Fund Categories with GASB Funds
Governmental Fund Types (1XXX & 5XXX)
- General Fund (GASB 11XX)
- Special Revenue Funds (GASB 12XX-13XX)
- Capital Improvement Funds (GASB 14XX)
- Permanent Funds (GASB 15XX)
- Capital Assets (GASB 5100)
- Long Term Debt (GASB 5200)
Proprietary Fund Types (2XXX and 4XXX)
- Enterprise Fund (GASB 25XX)
- Governmental/Proprietary Component Units (GASB 26XX)
- Internal Service Funds (GASB 27XX)
- University and Community College Funds (GASB 4XXX)
Fiduciary Fund Types (3XXX)
- Pension and Other Employee Benefit Trust Funds (GASB 33XX)
- Private Purpose Trust Funds (GASB 35XX)
- Custodial Funds (GASB 39XX)