Fund Codes

Fund code is a value that identifies the sources and intended purpose of funds. A fund is defined as a legal budgeting and accounting entity that provides for the segregation of money or other resources in the State Treasury for obligations in accordance with specific restrictions or limitations. A separate set of accounts must be maintained for each fund to show its assets, liabilities, reserves, and balance, as well as its revenues and expenditures.

The State’s fund structure conforms with Generally Accepted Accounting Principles (GAAP). Agencies/Departments can view the preface and a complete listing of fund codes by:

• Preface
• Numerical Order 
• Alphabetical Order
• Structure (Source Classification) 
• GAAP Classification 

Comments or questions regarding this page, please contact the Fiscal Systems and Consulting Unit at the Department of Finance either by e-mail at FSCUHotline@dof.ca.gov or by telephone at (916) 324-0385.

Last updated: December 4, 2025