Michigan Department of Treasury Uniform Chart of Accounts
Creating an Account: First Set of Three Digits

First Set of Three Digits: Funds

A summary table of the fund numbers 

Table of Funds

For all Year-End Government-Wide Full Accrual funds, use 900-975 as the fund number.

A fund is an independent accounting entity with a self-balancing set of accounts, created for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. A fund number must be used in an account number.

Open Fund Numbers

Certain fund numbers are not designated with a specific fund name. Instead, they are marked as OPEN in the Uniform Chart of Accounts and are available for local units to use if a local unit’s accounting system requires certain funds and the Uniform Chart of Accounts does not contain a designated fund number that is suitable. They should be used under the proper fund types that the Uniform Chart of Accounts indicates.

Reserved Fund Numbers

Certain fund numbers are not available for local units and are for Michigan Department of Treasury use only. They are marked as RESERVED in the Uniform Chart of Accounts.  The department will use these for future state-wide funds.

Please refer to the table of fund numbers in Section 3 and the descriptions of fund numbers in Section 4 for detailed information.