Fund Categories

• Governmental (modified accrual) - current financial resources 
• General - day to day operations
• Special revenue
• Capital projects
• Debt service
• Permanent - principal required to be retained & invested
• Proprietary (accrual) - economic resources
• Internal service - only serves other funds
• Enterprise - serves public - user fee 
• Fiduciary (accrual) - economic resources
• Pension trust
• Investment trust
• Private purpose trust
• Agency