CLASSIFICATION STRUCTURE

 

 

FUND COMPONENT

The fund component provides the ability to uniquely identify each fund without reference to program, account, or object information. There are four levels of detail in the fund component to satisfy accounting requirements and to provide the flexibility necessary to meet future requirements:

  1. Fund

    Fund is the broadest category of the fund component. Four fund categories are identified: General Fund, Earmarked, Restricted, and Federal Fund.
    Click here for a definition of the fund components.
    Click here for a list of the fund codes and titles.

  2. Fund Group

    The Governmental Accounting, Auditing, and Financial Reporting (GAAFR) Fund Group has been provided to enable the State to account and prepare reports in accordance with the recommendations of the National Committee on Governmental Accounting (NCGA). Click here for a list of the Fund Group codes and titles.

  3. Fund Detail

    Fund Detail is a further refinement of fund and fund group classification. Essentially, the classification element is the special accounts within the Earmarked, Restricted, and Federal Fund. The fund detail is represented by a three-digit numeric code. The Fund Detail is the last three digits of the Subfund Detail four-digit numeric code assigned by the Comptroller General's Office.

  4. Subfund Detail

    Subfund Detail is a further refinement of fund detail. Subfund Detail, which is the lowest level of detail in the fund component, is represented by a four-digit numeric code. Each agency should enter the subfund detail codes and titles assigned to the agency.

To illustrate, the fund components for agency E12, subfund 3035 are:

Fund Fund Group Fund Detail Subfund Detail
03 02 035 3035
       
Classification Structure Index Fund Codes and Titles Fund Group Codes and Titles