Used to account for most typical governmental functions. The acquisition, use, and balances of the state’s expendable financial resources and the related current liabilities (except those accounted for in proprietary funds), are accounted for through governmental funds. Governmental funds have a budget orientation using the current financial resources measurement focus and the modified accrual basis of accounting. There are five types of governmental funds: general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds.