GFAAGGeneral Fixed Assets Account Group
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The funds included in this grouping are the general, storm water, debt service, and capital projects funds of the primary government (as well as the General Fixed Assets Account Group - GFAAG and General Long-Term Debt Account Group - GLTDAG) plus a combination of the school operating and food services funds of the school board component unit of the primary government.
The general, storm water, debt service, capital projects, and school board (operating and food services) funds and the GFAAG and GLTDAG are combined into an unadjusted consolidated total.
Another important change proposed in the ED would discontinue the long-standing practice of reporting the nonfund account groups - the general fixed assets account group (GFAAG) and the general long-term debt account group (GLTDAG) - in conjunction with fund-based data.