Federal, State, and Local Governments
Government Finance and Employment Classification Manual
Chart 6-A - Examples of Accounting Funds and Their Treatment in Census Bureau Statistics on Government Finances
This chart lists the most common types of accounting funds found in GASB financial reports and describes whether their finances are reported for Census Bureau purposes.
Type of GASB Accounting Fund: Classify its finances for census statistics?
Agency Varies according to exact fund involved
Bond Yes
Capital Projects Yes
Debt service Yes
Enterprise Yes
Expendable Trust Yes
Fiduciary Varies according to exact fund involved
General Yes
General fixed assets accounts No*
General long-term debt accounts No*
Internal service No
Intragovernmental service No
Nonexpendable trust Varies according to exact fund involved
Pension trust Yes#
Self-insurance Yes
Sinking Yes
Special revenue Yes
Trust and agency Varies according to exact fund involved
* These are not true accounting funds; rather, they are special displays that may contain data that are useful for Census Bureau purposes (especially the general long-term debt accounts).

# Cash and security holdings for these funds are obtained from a separate mail canvass survey.

Source: U.S. Census Bureau, Governments Division
Created: November 16 2000
Last revised: October 31 2011