GASB Funds and Titles (COA)
| GASB Fund | Title | |
| 1xxx & 5xxx Governmental Funds | ||
| 11XX | General Fund | |
| 1100 | General Fund | |
| 1102 | General Fund (Special Revenue) | |
| 1103 | General Fund (Federal) | |
| 1104 | General Fund (C.I.) | |
| 1105 | General Fund (Enterprise) | |
| 1106 | General Fund (Trust) | |
| 1107 | General Fund-Internal Service | |
| 1109 | General Fund-Offline | |
| 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 | |
| 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 & Substance Abuse | |
| 1123 | Clean Water Bonds Loan Fund | |
| 1132 | General Fund-Child Health Insurance Fund |
|
| 12XX-13XX | Special Revenue Funds |
|
| 1200 | Other Special Revenue Fund | |
| 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 Fd | |
| 1345 | Occupational Licensing Boards | |
| 1346 | Domestic Violence Fund | |
| 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 | |
| 1363 | Natural Gas Bond Proceeds Fund | |
| 1365 | Natural Gas Loans and Grants | |
| 1371 | Highway Bond Proceeds | |
| 1373 | Ecosystem Enhancement | |
| 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 | |
| 1390 | Wildlife Resources | |
| 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 | Special Indebtedness Projects | |
| 1427 | Unallocated Bond Fund | |
| 1428 | Higher Education Bonds | |
| 1429 | Public Improvement Bonds | |
| 1430 | Special Indebtedness Proceeds & Interest | |
| 15XX | 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 | Public School 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 | |
| 26XX | Component Units | |
| 2611 | NC Housing Finance Agency | |
| 2612 | State Ports Authority | |
| 2614 | NC Agricultural Finance Authority | |
| 2615 | NC Global Transpark Authority | |
| 2618 | NC Biotechnology Center | |
| 2620 | State Education Assistance Authority (SEAA) | |
| 2621 | NC Partnership for Children | |
| 2622 | Western NC Regional Economic Development Comm | |
| 2623 | Northeastern NC Regional Economic Development Comm | |
| 2624 | Southeastern NC Regional Economic Development Comm | |
| 2625 | Rural Economic Development Center, Inc. | |
| 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 | Golden LEAF Foundation | |
| 2643 | NC Health Insurance Risk Pool, Inc (Inclusive Health) | |
| 27XX | Internal Service Funds | |
| 2700 | Internal Service-Other Funds | |
| 2702 | Federal Surplus Property | |
| 2706 | State Surplus Property | |
| 2714 | Motor Fleet Management | |
| 2717 | State Property Fire Ins | |
| 2723 | Courier Service | |
| 2728 | Temporary Solutions | |
| 2730 | State Computer Center | |
| 2731 | State Telecommunications Services | |
| 2738 | Worker's Compensation Fund | |
| 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 | |
| 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 | |
| 34XX | Investment Trust Funds | |
| 3400 | State Treasurer Investment Trust Fund | |
| 3401 | Public Hospitals Investment Account | |
| 35XX | Private Purpose Trust Funds | |
| 3500 | Private Purpose Trust Fd Departmental | |
| 3501 | Deposits of Insurance Carriers Fund | |
| 39XX | Agency Funds | |
| 3900 | Agency Funds - Departmental | |
| 3912 | Local Sales Tax Collections | |
| 3914 | Clerk of Courts | |
| 3916 | Intra-entity Investment Fund Deposits (Note: Offline CAFR entry. Not recorded on NCAS.) | |
| 3917 | Insurers in Receivership (Note: Offline CAFR entry. Not recorded on NCAS.) | |
| 9XXX Not Included for CAFR Budget and/or GAAP | ||
| 9000 | NON DSS GAAP/ BUDGET CAFR | |
| 9900 | NON DSS GAAP CAFR | |