Fund Categories with GASB Funds

Fund Categories with GASB Funds

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)
Investment Trust Funds (GASB 34XX)
Private Purpose Trust Funds (GASB 35XX)
Agency Funds (GASB 39XX)