Series 50: Fund Statements

Fund Statements

The eight major fund statements listed above include all of a government’s major funds and any other fund that the government thinks is important to readers of the CAFR.

Funds can be divided into three main categories: governmental funds, proprietary funds, and fiduciary funds.

1.Governmental funds include the general fund and debt service fund, as well as anything not included under proprietary or fiduciary funds.

2.Proprietary funds include funds for programs that cover their costs with their own revenues, such as water uti