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SECTION 7.2.2
FUND/ACCOUNT CODES

7.2.2.1 GAAP FUND TYPES AND ACCOUNT GROUPS Effective Date: July 1, 1998

FUND TYPE TITLE FUND TYPE CODE
  • GOVERNMENTAL FUNDS:
    • General FundAA
    Special Revenue FundsBA
    Debt Service FundsCA
    Capital Projects FundsDA
  • PROPRIETARY FUNDS:
    • Enterprise FundsFA
    Internal Service FundsGA
  • FIDUCIARY FUNDS:
    • Expendable Trust FundsHA
    Nonexpendable Trust FundsHB
    Pension and Investment Trust FundsHC
    Agency FundsHD
  • ACCOUNT GROUPS:
    		•
    General Fixed Assets Account GroupIA
    General Long-Term Obligations Account Group JA
  • DISCRETE COMPONENT UNITS:
    		•
    Proprietary Fund Type Financing Authorities MA

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