Used to report resources that are required to be held in trust by the state for the members and beneficiaries of defined benefit pension plans, defined contribution pension plans, other post employment benefit plans, or other employee benefit plans.

Used to account for the provision of goods or services by one department or agency to other departments or agencies of the state or to other governmental units, on a cost-reimbursement basis. Internal service funds should only be used if the state is the predominant participant in the activity.

Used to account for any activity for which a fee is charged to external users for goods or services.

Used to account for a government's ongoing organizations and activities that are similar to businesses found in the private sector. These funds are considered self-supporting in that the services rendered by them are generally financed through user charges or on a cost reimbursement basis. Proprietary funds use the economic resources measurement focus and the accrual basis of accounting. There are two types of proprietary funds: enterprise funds and internal service funds.

Used to account for resources that are restricted to the extent that only earnings, and not principal, may be used for the benefit of the state or its citizenry.

Used to account for financial resources that are restricted, committed, or assigned to expenditures for the acquisition and construction of major capital facilities and other capital assets (other than those financed by proprietary funds or in trust funds for individuals, private organizations, or other governments).

Used to account for the accumulation of resources that are restricted, committed, or assigned for, and the payment of, general long-term debt principal and interest.

Used to account for the proceeds of specific revenue sources (other than trusts for individuals, private organizations, or other governments or for major capital projects) that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. One or more specific restricted or committed revenues should be the foundation for a special revenue fund.

An agency designated by the Office of Financial Management (OFM) to provide general oversight of financial accounting activity, including cash management, at the fund level.

In Workday, the Due Date Override allows the due date to be changed so the payment is made on a future date, up to 30 days from the invoice date. The Due Date Override is not allowed for HHS agencies or if the payment transaction includes a Grant worktag.