The report above on non-major government funds in the State of Wyoming includes a comparison of fund balances between the beginning of FY 2010 and the end. The report breaks these funds down into more specific categories. The funds vary in size and purpose, and definitions for the more obscure funds can be found in the report which is organized by color. The different categories are listed below (new funds highlighted in yellow):
|Non-Major Special Revenue Funds
||Account for specific revenue sources other than major capital projects that are restricted to specific purposes.
|Non-Major Permanent Trust Funds
||Account for funds that are legally restricted so that only earnings from them can be spent to benefit the government and its citizens.
|Non-Major Enterprise Funds
||Account for any operations intended to be like private business and where payment is primarily through user fees or to track periodic revenues, expenses and/or net income for various reasons.
|Internal Service Funds
||Account for goods or services that are provided between government agencies or departments at an at cost basis.
|Pension Trust Funds
||Account for assets held by the government for employee retirement systems.
|Private Purpose Trust Funds
||Account for trust agreements that are not properly reported in a pension or investment trust fund.
||Consists of the Capital Projects Fund which is for the acquisition or construction of major capital facilities and the Debt Service Fund which accounts for the long term principal and interest on debt.