Fund Categories with GASB Funds
Fund Categories with GASB Funds |
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Governmental Fund Types (1XXX and 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) |