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Fund codes

Three-digit funds in blocks by category. A fourth digit may be added for local subfunds; the first three digits decide the reporting.

CategoryClassFTR placement
General fundGovernmental37:GENERAL
Special revenue fundsGovernmental37:SPECIAL_REVENUE
Capital projects fundsGovernmental37:CAPITAL_PROJECTS
Debt service fundsGovernmental37:DEBT_SERVICE
Permanent fundsGovernmental37:PERMANENT
Enterprise fundsProprietary38:ENTERPRISE; forms 04-13 by block
Internal service fundsProprietary38:INTERNAL_SERVICE; form 03
Custodial fundsFiduciary39:CUSTODIAL; 30.5
Investment trust fundsFiduciary39:INVESTMENT_TRUST; 30.5
Pension and OPEB trust fundsFiduciary39:PENSION_TRUST; 30.5
Private-purpose trust fundsFiduciary39:PRIVATE_PURPOSE_TRUST; 30.5
Government-wide conversion ledger (governmental activities)Government-wide40
Pooled cash and investment clearingSystemnot reported
ReservedSystemnot reported

100-299 Governmental Operating / Special Revenue

300-399 Governmental Capital Projects

400-499 Governmental Debt Service / Financing

500-699 Enterprise / Business-Type Activities

700-799 Internal Service Funds

800-899 Fiduciary / Trust / Custodial

900-999 Reserved / Future Use