GASB Funds and Titles
1xxx and 5xxx Governmental Funds
GASB Fund | Title |
---|---|
11XX | General Fund |
1100 | General Fund |
1102 | General Fund (Special Revenue) |
1103 | General Fund (Federal) |
1104 | General Fund (C.I.) |
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 and School Buses |
1117 | Teaching Fellows Program |
1118 | School of Technology |
1119 | Information Technology |
1120 | NC Veterans Home Trust Fund |
1121 | Collection of Worthless Checks |
1122 | Developmental Disabilities and Substance Abuse |
1123 | Clean Water Bonds Loan Fund |
1125 | Wildlife Resources |
1132 | General Fund--Child Health Insurance Fund |
12XX-13XX Special Revenue Funds
GASB Fund | Title |
---|---|
1200 | Other Special Revenue Fund |
1221 | DENR Other |
1224 | Zoo, Science, Museums and 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 |
1330 | Clean Water Bonds |
1335 | Volunteer Fire Dept. Fund |
1336 | Volunteer Rescue/EMS Fund |
1337 | Rescue Squad Workers Relief Fund |
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 System Fund |
1362 | Clean Water Bond Proceeds Fund |
1363 | Natural Gas Bond Proceeds Fund |
1364 | REDC Supplemental and Capacity Grants |
1365 | Natural Gas Loans and Grants |
1371 | High Bond Proceeds |
1380 | Clean Water Bonds Loan Fund |
1381 | Employment and Training Admin Fund |
1382 | Employment Security Commission Fund |
1383 | Highway Patrol Fund |
1387 | State Highway Fund |
1388 | State Highway Equipment 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 |
1425 | State Energy Contracts |
1426 | Debt Supported Projects |
1427 | Unallocated Bond Fund |
1428 | Higher Education Bonds |
1429 | Public Improvement Bonds |
1430 | Debt Proceeds and 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 and 4xxx Proprietary Funds
GASB Fund | Title |
---|---|
25XX | Enterprise Funds |
2500 | Other Funds |
2501 | Farmer's Market |
2515 | NC State Fair |
2517 | USS North Carolina Battleship Commission |
2520 | Volunteer Safety Workers Comp, Fund |
2531 | Public Education Property Insurance |
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 |
2615 | NC Global Transpark Authority |
2618 | NC Biotechnology Center |
2620 | State Educational 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. |
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 and Similar |
4230 | Agency |
43XX | Plant Funds |
4310 | Plant Fund |
4340 | Elimination GASB |
3xxx Fiduciary Funds
GASB Fund | Title |
---|---|
33XX | Pension (and other Employee Benefit) Trust Fund |
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 |
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 |
3917 | Insurers in Receivership (Note: Offline Annual Comprehensive Financial Report entry. Not recorded on NCAS) |
3918 | Vehicle Property Tax |
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 Budget and/or GAAP
GASB Fund | Title |
---|---|
9000 | Non DSS GAAP/Budget Comprehensive Annual Financial Report |
9900 | Non DSS GAAP/Comprehensive Annual Financial Report |