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 Tobaco 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
1348 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
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 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
2544 Occupational Licensing Boards
   
26XX Component Units
2611 NC Housing Finance Agency
2612 State Ports Authority
2614 NC Agric Finance 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 Golden Leaf Foundation
2644 Economic Development Partnership of North Carolina, Inc.
   
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
   
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
   
34XX Investment Trust Funds
3400 State Treasurer Investment Pool
3401  Equity Investment Account
3402 Bond Index Investment Pool
   
35XX Private Purpose Trust Funds
3500  Private Purpose Trust Fd Departmental
3501 Deposits of Insurance Carriers Fund
3502 Clerk of Courts
   
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 in NCAS)
3917 Insurers in Receivership (Note: Offline CAFR entry. Not recorded in NCAS)
3918 Vehicle Property Tax

9XXX Not Included for Budget and/or GAAP

GASB Fund Title
9000 Non DSS GAAP/Budget CAFR
9900 Non DSS GAAP/CAFR

 

Associated Files