FAS Gargoyle
FAS User's Manual
Table of Contents


Fund Groups 

A fund group is a collection of funds that carry a similar restriction or purpose. 

The fund groups, which are kept separate in FAS, are: 

  • Current unrestricted funds
  • Current restricted funds (grants, contracts, etc.)
  • Loan funds
  • Endowment and similar funds
  • Annuity and life income funds
  • Plant funds
    • Unexpended plant funds
    • Investment in plant
  • Agency funds
FAS keeps this data separate by segregating the fund groups into different ledgers and by accounting for each grant, contract, or specific activity as an individual account within the ledger. 

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