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:
- Fund
- Fund Group
- Fund Detail
- Subfund Detail
- 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.
- 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.
- 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.
- 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 |
|
|
|
|